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National Insurance contributions Tables A, H, J, M and Z These tables are for employers who are exempt from filing or unable to file payroll information online and use manual systems. Use from 6 April 2019 to 5 April 2020 inclusive Standard Rate NICs tables CA38

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Page 1: 2019 to 2020: National Insurance contributions Tables A, H, J, M … · 2019. 8. 6. · The Basic PAYE Tools is software that you download onto your computer. It will help you run

National Insurance contributionsTables A, H, J, M and ZThese tables are for employers who are exempt from filing or unable to file payroll information online and use manual systems.

Use from 6 April 2019 to 5 April 2020 inclusive

Standard Rate NICs tablesCA38

Page 2: 2019 to 2020: National Insurance contributions Tables A, H, J, M … · 2019. 8. 6. · The Basic PAYE Tools is software that you download onto your computer. It will help you run

Forms and guidance in Braille, large print and audio

For details of employer forms and guidance in Braille, large print or audio, phone the Employer Orderline on 0300 123 1074 and ask to speak to the Customer Service Team.

Help and support from the Digital Delivery TeamFind out more about our live and recorded webinars, go to www.gov.uk/guidance/help-and-support-for-employing-people

To view our video clips, go to www.youtube.com/hmrcgovuk

Follow us on Twitter @HMRCbusiness: twitter.com/HMRCbusiness

Join our HMRC Online Customer ForumOur customer forum is for you and provides the help, support and guidance you need. You can ask questions, see what others are asking and get the answers and top tips you need to support you in running your business.

Employer Bulletin onlineEmployer Bulletins contain information and news for employers. We publish these 6 times a year. Go to www.gov.uk/government/collections/hm-revenue-and-customs-employer-bulletin

Employer email alertsWe strongly recommend that you register to receive employer emails to prompt and direct you to:• each new edition or news about the Basic PAYE Tools• the Employer Bulletin• important new information

To register, go to https://public.govdelivery.com/accounts/UKHMRCED/subscriber/new

Do you use PAYE Online?Remember to keep your email address up to date. If you change your email address, update PAYE Online to make sure you continue to receive email alerts when we’ve issued tax codes and generic notifications.

HM Revenue and CustomsIf you have a query about your PAYE scheme:• phone the Employer Helpline on Telephone: 0300 200 3500• write to

PT Operations North East England HM Revenue and Customs BX9 1BX United Kingdom

Tell us your employer PAYE and Accounts Office references when you contact us. You’ll find them on correspondence HMRC have sent to you.

Your rights and obligations‘Your Charter’ explains what you can expect from us and what we expect from you. For more information, go to www.gov.uk/government/publications/your-charter

Help and guidanceYou can get help and guidance from the following sources.

The internetFor help with your payroll, go to www.gov.uk/business-tax/paye

For wider interactive business help, go to www.gov.uk/set-up-business

WebinarsWebinars are a way of learning about your payroll, such as ‘Getting payroll information right’.

This webinar covers the most common errors that employees make when submitting information to HMRC. It shows you how to provide accurate data and avoid common payroll mistakes.

For more information on this and other webinars, go to www.gov.uk/guidance/help-and-support-for-employing-people

Any page printed from the online version of this helpbook is uncontrolled and may not be the latest version. We recommend that you always check you’re referring to the latest online version.

Online servicesFor information and help using our online services, go to www.gov.uk/log-in-register-hmrc-online-services

For more help with our online services, contact the helpline by:• Telephone: 0300 200 3600• Textphone: 0300 200 3603

Basic PAYE ToolsThe Basic PAYE Tools is software that you download onto your computer. It will help you run your payroll throughout the year. It’s designed for employers who have 9 or fewer employees, and you can use it to calculate payroll deductions and then report payroll information online in real time.

To find out more information about the Basic PAYE Tools and other HMRC recognised software, go to www.gov.uk/payroll-software

Employer helplinesIf you’ve:• been an employer for less than 3 years,

Telephone: 0300 200 3211• been an employer for 3 years or more,

Telephone: 0300 200 3200• a hearing or speech impairment,

Textphone: 0300 200 3212

Tell us your employer PAYE and Accounts Office references when you contact us. You’ll find them on correspondence HMRC have sent to you.

Employer helpbooks and formsHelpbooks and forms are available to download. Go to www.gov.uk/government/collections/payroll-publications-for-employers

Yr laith GymraegI lawrlwytho ffurflenni a llyfrynnau cymorth Cymraeg, ewch i www.gov.uk/cymraeg sgroliwch i lawr i’r pennawd ‘Treth’ a dilynwch y cysylltiadau ‘Ffurflenni Cyllid a Thollau EM (CThEM)’ ac ‘Arweiniad a thaflenni gwybodaeth CThEM’.

Page 3: 2019 to 2020: National Insurance contributions Tables A, H, J, M … · 2019. 8. 6. · The Basic PAYE Tools is software that you download onto your computer. It will help you run

Save money – avoid errors Page 2

Which National Insurance contributions (NICs) tables to use Page 3

Layout of these tables Page 4

Using these tables to work out NICs Page 5

Earnings limits and NICs rates Page 6

An example of working out NICs using these tables and recording figures on form RT11 Page 7

A – Weekly table for standard rate NICs Page 8

A – Monthly table for standard rate NICs Page 24

H – Weekly table for standard rate NICs (employee under 25 apprentice) Page 42

H – Monthly table for standard rate NICs (employee under 25 apprentice) Page 58

J – Weekly table for NICs where employee has deferment Page 76

J – Monthly table for NICs where employee has deferment Page 92

M – Weekly table for standard rate NICs (employee under 21) Page 110

M – Monthly table for standard rate NICs (employee under 21) Page 126

Z – Weekly table for NICs where employee has deferment (employee under 21) Page 144

Z – Monthly table for NICs where employee has deferment (employee under 21) Page 160

Working out and recording NICs where employee’s total earnings exceed the Upper Earnings Limit (UEL)/Upper Secondary Threshold (UST)/ Apprentice Upper Secondary Threshold (AUST) Page 178

Additional gross pay table Page 179

Contents

Changes for the tax year 2019 to 2020At the time this booklet was printed, changes in the rates of NICs for the tax year 2019 to 2020 were still subject to Parliamentary approval. Should Parliamentary approval not be obtained, we will inform you of any further changes before 6 April 2019.

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Page 2

Do it online

Almost all employers are required to file their payroll information online. There are very few exceptions. For further information about these exceptions:• go to www.gov.uk/find-out-which-employers-are-

exempt-from-online-payroll-reporting

• go to the helpbook RT7, ‘Guidance for employers exempt from filing Real Time Information online’

For more information about online filing, go to www.gov.uk/paye-online

Checklist to help you submit your PAYE information to HMRC

1 The form RT11, (form RT11, ‘Deductions working sheet’ replaces form P11 for the purposes of operating a manual payroll) must show ‘Tax year starting 6 April 2019’.

2 Have you used the correct National Insurance contributions (NICs) tables or percentage rates – are they for the current year?

3 Do you hold a valid certificate (CA4139, CF383 or CF380A) for every married woman or widow for whom you deduct category B reduced rate NICs? If not, deduct full rate NICs at category A, H or M.

4 Have you any employees nearing State Pension age? Check their date of birth before you decide which NIC category letter to use. Use category C for employees who are State Pension age or over, for whom you hold a copy of either their birth certificate or passport as evidence of their date of birth.

If you are an employer who is exempt from filing online

When completing your payment submission, check:• you have your employee’s full name, National

Insurance number and, where known, address and date of birth

• you have entered the correct category of NIC (for employees who are aged 21 or over, this is usually either A, B, C, H or J. For employees who are under the age of 21, this is usually either M or Z. For Apprentices who are aged under 25, including those under 21, this is category H)

• that your addition is correct before entering the NIC amounts (both sides of RT11 added up and carried forward)

For more information on completing Real Time Information (RTI) forms go to helpbook RT7, ‘Guidance for employers exempt from filing Real Time Information online’.

What to do if your employee’s circumstances change

Make sure your staff know they must tell you, and HM Revenue and Customs National Insurance Contributions and Employer Office, of any change in circumstances. For example, change of address, change of name and particularly divorce if they pay category B reduced rate NICs.

Abolition of secondary NICs for those employees under the age of 21

From April 2015 the rate of employer Class 1 secondary NICs for employees under the age of 21 is 0% up to the ‘Upper Secondary Threshold’ (UST).

Class 1 secondary NICs continue to be payable on all earnings above this threshold.

The current way in which NICs is assessed remains unchanged.

Employers should ensure that they hold the employee’s correct date of birth.

For more information go to CWG2 paragraph 3.8.5.

Abolition of secondary NICs for Apprentices under the age of 25

From April 2016 the rate of secondary Class 1 NICs for Apprentices under the age of 25 is 0% up to the ‘Apprentice Upper Secondary Threshold’ (AUST).

Apprentices must follow a government recognised apprenticeship in the UK one which follows government arrangements/approved frameworks, and have a written agreement, specifying the government recognised apprentice framework/standard, with a start and expected completion date. This is an agreement between the training provider, apprentice and employer and is the evidence the employer needs to retain when applying the zero-rate of secondary Class 1 NICs for an apprentice under 25.

Secondary Class 1 NICs will continue to be payable on all earnings above the AUST.

The current way in which NICs is assessed remains unchanged.

Employers should ensure that they hold the employee’s correct date of birth.

For more information go to CWG2 paragraph 3.8.6.

Save money – avoid errors

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Page 3

Which National Insurance contributions (NICs) tables to use

If you employ mariners, booklet CA42, ‘National Insurance contributions for employers of foreign-going mariners and deep sea fishermen’ gives details of category letters, rates and limits to use.

NICs tables are renewed every tax year.

Check you are using the tables for the tax year 2019 to 2020.

If your employee is under 16 years of age, there is no NICs liability.

You must use the correct tables when working out the NICs due on your employee’s earnings.

Is your employee State Pension age or over?

Use Table letter C (go to booklet CA41)

Does your employee have another job where they already pay NICs on earnings at, or above, the Upper Earnings Limit and you hold form CA2700?

Is your employee a married woman or widow who is entitled to pay reduced rate NICs?

Use Table letter J (go to booklet CA38)

Use Table letter B (go to booklet CA41)

Yes

Yes

Yes

No

No

No

Is your employee under the age of 21?

Is your employee under the age of 21?

Use Table letter Z (go to booklet CA38)

Use Table letter M (go to booklet CA38)

Use Table letter A (go to booklet CA38)

No

Is your employee an apprentice under age 25?

Yes No

Yes Use Table letter H (go to booklet CA38)

Yes No

Save money – avoid errors continued

National Insurance contributions (NICs) Employment Allowance

From 6 April 2014 you may be eligible to claim an Employment Allowance of up to £3,000. The Employment Allowance is available for businesses, charities (including community amateur sports clubs) and certain employers of care and support workers to offset against employer’s secondary Class 1 NICs liability.

You can claim the Employment Allowance as part of the normal payroll process through Real Time Information (RTI) or the Basic PAYE Tools.

For more information, details of eligibility and how to claim the Employment Allowance go to CWG2 paragraph 3.8.4 and go to www.gov.uk/claim-employment-allowance

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Page 4

A 0% rate of secondary NICs was introduced from April 2015 for employees under the age of 21, up to the ‘Upper Secondary Threshold’ (UST). There is no reduction in the rate of Class 1 secondary NICs above the UST.

For the tax year 2019 to 2020 this threshold is £962 weekly, £4,167 monthly, £50,000 annually.

It is important to remember that this rate of secondary NICs does not remove the role of the secondary contributor. Employers are still required to fulfil any other obligations associated with paying earnings, for example, administering statutory payments.

These changes do not alter any of the rules for calculating NICs other than by using the U21 secondary rate where appropriate.

Primary Class 1 NICs will remain unaltered.

It is the responsibility of the employer to ensure they use and report the correct category letter. To do this they will need to hold the employee’s correct date of birth.

Class 1 secondary NICs for Apprentices under 25 years of age (U25)A 0% rate of Class 1 secondary NICs was introduced from April 2016 for Apprentices under the age of 25, up to the ‘Apprentice Upper Secondary Threshold’ (AUST). There is no reduction in the rate of Class 1 secondary NICs above the AUST.

For the tax year 2019 to 2020 this threshold is £962 weekly, £4,167 monthly, £50,000 annually.

It is important to remember that this rate of Class 1 secondary NICs does not remove the role of the secondary contributor. Employers are still required to fulfil any other obligations associated with paying earnings, for example, administering statutory payments.

These changes do not alter any of the rules for calculating NIC’s other than by using the Apprentice U25 secondary rate where appropriate.

Primary Class 1 NIC’s will remain unaltered.

It is the responsibility of the employer to ensure they use and report the correct category letter.

Apprentices must follow a government recognised apprenticeship in the UK i.e. one which follows government arrangements/approved frameworks, and have a written agreement, specifying the government

recognised apprentice framework/standard, with a start and expected completion date. This is an agreement between the training provider, apprentice and employer and is the evidence the employer needs to retain when applying the zero-rate of secondary Class 1 NICs for an apprentice under 25.

Secondary Class 1 NICs will continue to be payable on all earnings above the AUST.

Employers should ensure that they hold the employee’s correct date of birth.

For more information go to CWG2 paragraph 3.8.6.

Apprenticeship LevyFrom April 2017 employers with annual pay bills greater than £3 million, and some connected companies and charities with pay bills less than this amount, will be required to pay the Apprenticeship Levy.

All employers (subject to the rules on connection) will have an annual levy allowance of £15,000 with which to offset against their levy liability. This means that only employers with a pay bill of over £3 million will have to pay and report the levy. However, where the connection rules apply, a pay bill less than £3 million may attract a levy liability, depending on how the levy allowance is shared (connected companies and connected charities only have a single £15,000 levy allowance for the group).

The levy is charged at a rate of 0.5% of an employer’s annual pay bill. Pay bill is defined as earnings which are liable to Class 1 secondary NICs, including earnings below the Secondary Threshold.

You will need to determine your levy liability. For more information, go to CWG2 paragraph 3.8.7.

Layout of these tablesThe first earnings figure in each table is the Lower Earnings Limit (LEL) (£118 weekly or £512 monthly). This is because NICs liability only arises when the employee’s total earnings in the earnings period reach the LEL, even though no NICs are actually payable on those earnings. The employer pays NICs only when the employee’s earnings exceed the Secondary Threshold (ST) (£166 weekly or £719 monthly). The employee pays NICs only when the employee’s earnings exceed the Primary Threshold (PT) (£166 weekly or £719 monthly). But, for standard rate NICs, earnings between the LEL and the PT are used to protect the employee’s entitlement to benefit.

Class 1 secondary NICs for employees under 21 years of age (U21)

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Page 5

Using these tables to work out National Insurance contributions (NICs)

Where there is a liability, the employee and the employer pay NICs at the appropriate main percentage rate on earnings between the PT and ST respectively up to the Upper Earnings Limit (UEL)/Upper Secondary Threshold (UST)/Apprentice Upper Secondary Threhold (AUST).

The last earnings figure in each table is the UEL/UST/AUST (£962 weekly or £4,167 monthly). This is because employee’s NICs are due only at a rate of 2% on earnings above the UEL/UST/AUST. The employer pays NICs at the rate of 13.8% on earnings above the UEL/UST/AUST.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step is based on the earnings limits and percentage rates shown on page 6

and with the exception of the LEL, PT, ST, UEL, UST and AUST is worked out at the mid-point of the steps. Therefore, you and your employee may pay slightly more or less than if you used the exact percentage method to work out the NICs due.

Where the employee’s total earnings fall between the LEL and the UEL/UST/AUST, if the exact figure is not shown in the tables, use the next smaller figure shown.

Where the employee’s total earnings exceed the UEL/UST/AUST, go to page 163.

For instructions on how to complete form RT11 or equivalent, go to helpbook RT7, ‘Guidance for employers exempt from filing Real Time Information online’.

An example form RT11 is also shown on page 7.

Introduction

These tables are aimed at the small number of employers that are exempt from filing payroll information online and the guidance on how to record the figures that are displayed within the tables is for employers who are operating a manual payroll.

Form RT11, ‘Deductions working sheet’ replaces form P11 for the purposes of operating a manual payroll.

You can work out NICs by using either:• these tables

• the exact percentage method

For general information about NICs, go to the employer helpbooks.

Are you using the correct tables?

Only use these tables between 6 April 2019 and 5 April 2020 (the tax year 2019 to 2020).

Only use the tables in this booklet for employees who are employed in the tax year 2019 to 2020, and for whom NICs are payable under table letter A, H, J, M or Z.

If there is no table in this booklet for a particular employee, you must use a table from a different booklet.

About these tables

The tables under letters A, H, J, M or Z contain 2 tables, for:• weekly pay intervals

• monthly pay intervals

The letters A, H, J, M or Z correspond with the table letters under which NICs are payable.

Identifying the correct table to use

Table letter A

Use this table for all employees aged 21 or over and under State Pension age and Apprentices who are aged over 25.

Table letter H

Use this table for all Apprentices who are under the age of 25 and are following a government approved framework.

Table letter J

Use this table for all employees who are aged 21 or over, for whom you hold form CA2700 allowing them to defer payment of employee’s NICs at the full main percentage rate.

Table letter M

Use this table for all employees who are under the age of 21 and are not apprentices following a government approved framework.

Table letter Z

Use this table for all employees who are under the age of 21 for whom you hold form CA2700 allowing them to defer payment of employee’s NICs at the full main percentage rate.

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Page 6

Earnings limits and NICs rates

Employee’s NIC Employer’s NIC

Earnings limitsNICs table letters A, H and M

NICs table letters J and Z

NICs table letters A and J

NICs table letters H, M and Z

Below £118 weekly, or

below £512 monthly, or

below £6,136 yearly

Nil Nil Nil Nil

£118 to £166 weekly, or

£512 to £719 monthly, or

£6,136 to £8,632 yearly

0% 0% 0% 0%

£166.01 to £962 weekly, or

£719.01 to £4,167 monthly, or

£8,632.01 to £50,000 yearly

12% 2% 13.8% 0%

Over £962 weekly, or

over £4,167 monthly, or

over £50,000 yearly

2% 2% 13.8% 13.8%

How to use these tables

1 Decide which table you should use, A, H, J, M or Z and then apply the earnings period (weekly or monthly) to determine the NICs liability.

2 Look up the employee’s gross pay in the left-hand column of the table. If the employee’s total earnings fall between the LEL and the UEL/UST/AUST and the exact amount is not shown, use the lower amount closest to the exact gross pay. If the employee’s total earnings exceed the UEL/UST/AUST, go to page 163.

3 Record the figures in each column of the table onto the employee’s form RT11, ‘Deductions working sheet’. Go to the example on page 7.

Adapting these tables for pay intervals other than weekly or monthly

If the employee is paid in multiples of a week or month:• divide the pay into equal weekly or monthly

amounts to get an average weekly or monthly amount

• find the amount of NICs due for the average weekly or monthly amount

• multiply the amount of NICs by the number of weeks or months that the earnings are paid for

• record the multiplied amounts on their form RT11 ‘Deductions working sheet’

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Page 7

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and

including the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

888 512 207.00 169.00 23.60 20.52 44.12

Example

A monthly paid 24 year old male employee earns £888.15 payable on 29 April 2019 (tax month 1).

NICs are due under monthly Table letter A. The nearest lower figure to £888.15 is £888. Record the figures shown in the table onto the employee’s form RT11.

Extract from monthly Table letter A

Extract from form RT11

For tips on completing form RT11, go to helpbook RT7, ‘Guidance for Employers exempt from filing Real Time Information online’.

An example of working out NICs using these tables and recording figures on form RT11

National Insurance contributions (NICs)Earnings details Contributions details

Week

number for

weekly pay or

Month number

for monthly

pay

Date of

payment

DD MM YYYY

NICs

Category

Letter

(RT2

question

20)

Gross earnings for

NICs

(RT2 question 20)

£ p

Gross earnings for

NICs year

to date

(RT2 question 21)

£ p

Earnings at the

Lower Earnings

Limit (LEL), where

earnings are equal

to or exceed the

LEL in this pay

period

(RT2 question 21)

1a £

Earnings above

the LEL up to

and including the

Primary Threshold

(PT) in this pay

period

(RT2 question 21)

1b £ p

Earnings above

the PT up to and

including the

Upper Earnings

Limit (UEL) in this

pay period

(RT2 question 21)

1c £ p

Total of employer’s

contributions in

this pay period.

Mark minus

amounts ‘R’

(RT2 question 20)

1d £ p

Total of employer’s

contributions year

to date

(RT2 question 21)

£ p

Total employee’s

contributions this

period.

(RT2 question 20)

1e £ p

Total employee’s

contributions year

to date

(RT2 question 21)

£ p

Week 1

Week 2

Week 3

Week 4

Month 1 total 29/04/2018 A 888.15 888.15 512 207.00 169.00 23.60 23.60 20.52 20.52

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Page 8

Table letter A

Use this table for employees who are aged 21 or over and under State Pension age or employees who are on Approved Apprenticeship scheme and over the age of 25.

Do not use this table for:• any tax year other than 2019 to 2020• employees who are under the age of 21

(go to Table letter M)• employees who are on an Approved Apprenticeship

scheme and under the age of 25 (go to Table letter H)

• married women or widows who have the right to pay reduced rate employee’s NICs (go to Table letter B in booklet CA41)

• employees who are State Pension age or over (go to Table letter C in booklet CA41)

• employees who are aged 21 or over, for whom you hold form CA2700 (go to Table letter J)

• employees who are under the age of 21, for whom you hold form CA2700 (go to Table letter Z)

Completing form RT11, 'Deductions working sheet’ or substitute

1 Enter ‘A’ in the NICs Category Letter column on form RT11.

2 Copy the figures in columns 1a – 1e of the table to columns 1a – 1e on the line next to the tax week in which the employee is paid, on form RT11.

If the employee’s total earnings fall between the LEL and the UEL/UST/AUST and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST/AUST, go to page 163.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step, with the exception of the LEL, PT, ST, UEL and UST/AUST, is worked out at the mid-point of the steps so you and your employee may pay slightly more or less than if you used the exact percentage method.

Weekly table for standard rate NICs for use from 6 April 2019 to 5 April 2020

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

£117.99 No NICs liability, make no entries on form RT11

118 118 0.00 0.00 0.00 0.00 0.00119 118 1.00 0.00 0.00 0.00 0.00120 118 2.00 0.00 0.00 0.00 0.00121 118 3.00 0.00 0.00 0.00 0.00122 118 4.00 0.00 0.00 0.00 0.00

123 118 5.00 0.00 0.00 0.00 0.00124 118 6.00 0.00 0.00 0.00 0.00125 118 7.00 0.00 0.00 0.00 0.00126 118 8.00 0.00 0.00 0.00 0.00127 118 9.00 0.00 0.00 0.00 0.00

128 118 10.00 0.00 0.00 0.00 0.00129 118 11.00 0.00 0.00 0.00 0.00130 118 12.00 0.00 0.00 0.00 0.00131 118 13.00 0.00 0.00 0.00 0.00132 118 14.00 0.00 0.00 0.00 0.00

133 118 15.00 0.00 0.00 0.00 0.00134 118 16.00 0.00 0.00 0.00 0.00135 118 17.00 0.00 0.00 0.00 0.00136 118 18.00 0.00 0.00 0.00 0.00137 118 19.00 0.00 0.00 0.00 0.00

138 118 20.00 0.00 0.00 0.00 0.00139 118 21.00 0.00 0.00 0.00 0.00140 118 22.00 0.00 0.00 0.00 0.00141 118 23.00 0.00 0.00 0.00 0.00142 118 24.00 0.00 0.00 0.00 0.00

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Page 9

Table letter AWeekly table

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

143 118 25.00 0.00 0.00 0.00 0.00144 118 26.00 0.00 0.00 0.00 0.00145 118 27.00 0.00 0.00 0.00 0.00146 118 28.00 0.00 0.00 0.00 0.00147 118 29.00 0.00 0.00 0.00 0.00

148 118 30.00 0.00 0.00 0.00 0.00149 118 31.00 0.00 0.00 0.00 0.00150 118 32.00 0.00 0.00 0.00 0.00151 118 33.00 0.00 0.00 0.00 0.00152 118 34.00 0.00 0.00 0.00 0.00

153 118 35.00 0.00 0.00 0.00 0.00154 118 36.00 0.00 0.00 0.00 0.00155 118 37.00 0.00 0.00 0.00 0.00156 118 38.00 0.00 0.00 0.00 0.00157 118 39.00 0.00 0.00 0.00 0.00

158 118 40.00 0.00 0.00 0.00 0.00159 118 41.00 0.00 0.00 0.00 0.00160 118 42.00 0.00 0.00 0.00 0.00161 118 43.00 0.00 0.00 0.00 0.00162 118 44.00 0.00 0.00 0.00 0.00

163 118 45.00 0.00 0.00 0.00 0.00164 118 46.00 0.00 0.00 0.00 0.00165 118 47.00 0.00 0.00 0.00 0.00166 118 48.00 0.00 0.00 0.00 0.00167 118 48.00 1.00 0.21 0.18 0.39

168 118 48.00 2.00 0.34 0.30 0.64169 118 48.00 3.00 0.48 0.42 0.90170 118 48.00 4.00 0.62 0.54 1.16171 118 48.00 5.00 0.76 0.66 1.42172 118 48.00 6.00 0.90 0.78 1.68

173 118 48.00 7.00 1.03 0.90 1.93174 118 48.00 8.00 1.17 1.02 2.19175 118 48.00 9.00 1.31 1.14 2.45176 118 48.00 10.00 1.45 1.26 2.71177 118 48.00 11.00 1.59 1.38 2.97

178 118 48.00 12.00 1.72 1.50 3.22179 118 48.00 13.00 1.86 1.62 3.48180 118 48.00 14.00 2.00 1.74 3.74181 118 48.00 15.00 2.14 1.86 4.00182 118 48.00 16.00 2.28 1.98 4.26

183 118 48.00 17.00 2.41 2.10 4.51184 118 48.00 18.00 2.55 2.22 4.77185 118 48.00 19.00 2.69 2.34 5.03186 118 48.00 20.00 2.83 2.46 5.29187 118 48.00 21.00 2.97 2.58 5.55

188 118 48.00 22.00 3.10 2.70 5.80189 118 48.00 23.00 3.24 2.82 6.06190 118 48.00 24.00 3.38 2.94 6.32191 118 48.00 25.00 3.52 3.06 6.58192 118 48.00 26.00 3.66 3.18 6.84

193 118 48.00 27.00 3.79 3.30 7.09194 118 48.00 28.00 3.93 3.42 7.35195 118 48.00 29.00 4.07 3.54 7.61196 118 48.00 30.00 4.21 3.66 7.87197 118 48.00 31.00 4.35 3.78 8.13

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Page 10

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter A

198 118 48.00 32.00 4.48 3.90 8.38199 118 48.00 33.00 4.62 4.02 8.64200 118 48.00 34.00 4.76 4.14 8.90201 118 48.00 35.00 4.90 4.26 9.16202 118 48.00 36.00 5.04 4.38 9.42

203 118 48.00 37.00 5.17 4.50 9.67204 118 48.00 38.00 5.31 4.62 9.93205 118 48.00 39.00 5.45 4.74 10.19206 118 48.00 40.00 5.59 4.86 10.45207 118 48.00 41.00 5.73 4.98 10.71

208 118 48.00 42.00 5.86 5.10 10.96209 118 48.00 43.00 6.00 5.22 11.22210 118 48.00 44.00 6.14 5.34 11.48211 118 48.00 45.00 6.28 5.46 11.74212 118 48.00 46.00 6.42 5.58 12.00

213 118 48.00 47.00 6.55 5.70 12.25214 118 48.00 48.00 6.69 5.82 12.51215 118 48.00 49.00 6.83 5.94 12.77216 118 48.00 50.00 6.97 6.06 13.03217 118 48.00 51.00 7.11 6.18 13.29

218 118 48.00 52.00 7.24 6.30 13.54219 118 48.00 53.00 7.38 6.42 13.80220 118 48.00 54.00 7.52 6.54 14.06221 118 48.00 55.00 7.66 6.66 14.32222 118 48.00 56.00 7.80 6.78 14.58

223 118 48.00 57.00 7.93 6.90 14.83224 118 48.00 58.00 8.07 7.02 15.09225 118 48.00 59.00 8.21 7.14 15.35226 118 48.00 60.00 8.35 7.26 15.61227 118 48.00 61.00 8.49 7.38 15.87

228 118 48.00 62.00 8.62 7.50 16.12229 118 48.00 63.00 8.76 7.62 16.38230 118 48.00 64.00 8.90 7.74 16.64231 118 48.00 65.00 9.04 7.86 16.90232 118 48.00 66.00 9.18 7.98 17.16

233 118 48.00 67.00 9.31 8.10 17.41234 118 48.00 68.00 9.45 8.22 17.67235 118 48.00 69.00 9.59 8.34 17.93236 118 48.00 70.00 9.73 8.46 18.19237 118 48.00 71.00 9.87 8.58 18.45

238 118 48.00 72.00 10.00 8.70 18.70239 118 48.00 73.00 10.14 8.82 18.96240 118 48.00 74.00 10.28 8.94 19.22241 118 48.00 75.00 10.42 9.06 19.48242 118 48.00 76.00 10.56 9.18 19.74

243 118 48.00 77.00 10.69 9.30 19.99244 118 48.00 78.00 10.83 9.42 20.25245 118 48.00 79.00 10.97 9.54 20.51246 118 48.00 80.00 11.11 9.66 20.77247 118 48.00 81.00 11.25 9.78 21.03

248 118 48.00 82.00 11.38 9.90 21.28249 118 48.00 83.00 11.52 10.02 21.54250 118 48.00 84.00 11.66 10.14 21.80251 118 48.00 85.00 11.80 10.26 22.06252 118 48.00 86.00 11.94 10.38 22.32

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Page 11

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter AWeekly table

253 118 48.00 87.00 12.07 10.50 22.57254 118 48.00 88.00 12.21 10.62 22.83255 118 48.00 89.00 12.35 10.74 23.09256 118 48.00 90.00 12.49 10.86 23.35257 118 48.00 91.00 12.63 10.98 23.61

258 118 48.00 92.00 12.76 11.10 23.86259 118 48.00 93.00 12.90 11.22 24.12260 118 48.00 94.00 13.04 11.34 24.38261 118 48.00 95.00 13.18 11.46 24.64262 118 48.00 96.00 13.32 11.58 24.90

263 118 48.00 97.00 13.45 11.70 25.15264 118 48.00 98.00 13.59 11.82 25.41265 118 48.00 99.00 13.73 11.94 25.67266 118 48.00 100.00 13.87 12.06 25.93267 118 48.00 101.00 14.01 12.18 26.19

268 118 48.00 102.00 14.14 12.30 26.44269 118 48.00 103.00 14.28 12.42 26.70270 118 48.00 104.00 14.42 12.54 26.96271 118 48.00 105.00 14.56 12.66 27.22272 118 48.00 106.00 14.70 12.78 27.48

273 118 48.00 107.00 14.83 12.90 27.73274 118 48.00 108.00 14.97 13.02 27.99275 118 48.00 109.00 15.11 13.14 28.25276 118 48.00 110.00 15.25 13.26 28.51277 118 48.00 111.00 15.39 13.38 28.77

278 118 48.00 112.00 15.52 13.50 29.02279 118 48.00 113.00 15.66 13.62 29.28280 118 48.00 114.00 15.80 13.74 29.54281 118 48.00 115.00 15.94 13.86 29.80282 118 48.00 116.00 16.08 13.98 30.06

283 118 48.00 117.00 16.21 14.10 30.31284 118 48.00 118.00 16.35 14.22 30.57285 118 48.00 119.00 16.49 14.34 30.83286 118 48.00 120.00 16.63 14.46 31.09287 118 48.00 121.00 16.77 14.58 31.35

288 118 48.00 122.00 16.90 14.70 31.60289 118 48.00 123.00 17.04 14.82 31.86290 118 48.00 124.00 17.18 14.94 32.12291 118 48.00 125.00 17.32 15.06 32.38292 118 48.00 126.00 17.46 15.18 32.64

293 118 48.00 127.00 17.59 15.30 32.89294 118 48.00 128.00 17.73 15.42 33.15295 118 48.00 129.00 17.87 15.54 33.41296 118 48.00 130.00 18.01 15.66 33.67297 118 48.00 131.00 18.15 15.78 33.93

298 118 48.00 132.00 18.28 15.90 34.18299 118 48.00 133.00 18.42 16.02 34.44300 118 48.00 134.00 18.56 16.14 34.70301 118 48.00 135.00 18.70 16.26 34.96302 118 48.00 136.00 18.84 16.38 35.22

303 118 48.00 137.00 18.97 16.50 35.47304 118 48.00 138.00 19.11 16.62 35.73305 118 48.00 139.00 19.25 16.74 35.99306 118 48.00 140.00 19.39 16.86 36.25307 118 48.00 141.00 19.53 16.98 36.51

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Page 12

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter A

308 118 48.00 142.00 19.66 17.10 36.76309 118 48.00 143.00 19.80 17.22 37.02310 118 48.00 144.00 19.94 17.34 37.28311 118 48.00 145.00 20.08 17.46 37.54312 118 48.00 146.00 20.22 17.58 37.80

313 118 48.00 147.00 20.35 17.70 38.05314 118 48.00 148.00 20.49 17.82 38.31315 118 48.00 149.00 20.63 17.94 38.57316 118 48.00 150.00 20.77 18.06 38.83317 118 48.00 151.00 20.91 18.18 39.09

318 118 48.00 152.00 21.04 18.30 39.34319 118 48.00 153.00 21.18 18.42 39.60320 118 48.00 154.00 21.32 18.54 39.86321 118 48.00 155.00 21.46 18.66 40.12322 118 48.00 156.00 21.60 18.78 40.38

323 118 48.00 157.00 21.73 18.90 40.63324 118 48.00 158.00 21.87 19.02 40.89325 118 48.00 159.00 22.01 19.14 41.15326 118 48.00 160.00 22.15 19.26 41.41327 118 48.00 161.00 22.29 19.38 41.67

328 118 48.00 162.00 22.42 19.50 41.92329 118 48.00 163.00 22.56 19.62 42.18330 118 48.00 164.00 22.70 19.74 42.44331 118 48.00 165.00 22.84 19.86 42.70332 118 48.00 166.00 22.98 19.98 42.96

333 118 48.00 167.00 23.11 20.10 43.21334 118 48.00 168.00 23.25 20.22 43.47335 118 48.00 169.00 23.39 20.34 43.73336 118 48.00 170.00 23.53 20.46 43.99337 118 48.00 171.00 23.67 20.58 44.25

338 118 48.00 172.00 23.80 20.70 44.50339 118 48.00 173.00 23.94 20.82 44.76340 118 48.00 174.00 24.08 20.94 45.02341 118 48.00 175.00 24.22 21.06 45.28342 118 48.00 176.00 24.36 21.18 45.54

343 118 48.00 177.00 24.49 21.30 45.79344 118 48.00 178.00 24.63 21.42 46.05345 118 48.00 179.00 24.77 21.54 46.31346 118 48.00 180.00 24.91 21.66 46.57347 118 48.00 181.00 25.05 21.78 46.83

348 118 48.00 182.00 25.18 21.90 47.08349 118 48.00 183.00 25.32 22.02 47.34350 118 48.00 184.00 25.46 22.14 47.60351 118 48.00 185.00 25.60 22.26 47.86352 118 48.00 186.00 25.74 22.38 48.12

353 118 48.00 187.00 25.87 22.50 48.37354 118 48.00 188.00 26.01 22.62 48.63355 118 48.00 189.00 26.15 22.74 48.89356 118 48.00 190.00 26.29 22.86 49.15357 118 48.00 191.00 26.43 22.98 49.41

358 118 48.00 192.00 26.56 23.10 49.66359 118 48.00 193.00 26.70 23.22 49.92360 118 48.00 194.00 26.84 23.34 50.18361 118 48.00 195.00 26.98 23.46 50.44362 118 48.00 196.00 27.12 23.58 50.70

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Page 13

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter AWeekly table

363 118 48.00 197.00 27.25 23.70 50.95364 118 48.00 198.00 27.39 23.82 51.21365 118 48.00 199.00 27.53 23.94 51.47366 118 48.00 200.00 27.67 24.06 51.73367 118 48.00 201.00 27.81 24.18 51.99

368 118 48.00 202.00 27.94 24.30 52.24369 118 48.00 203.00 28.08 24.42 52.50370 118 48.00 204.00 28.22 24.54 52.76371 118 48.00 205.00 28.36 24.66 53.02372 118 48.00 206.00 28.50 24.78 53.28

373 118 48.00 207.00 28.63 24.90 53.53374 118 48.00 208.00 28.77 25.02 53.79375 118 48.00 209.00 28.91 25.14 54.05376 118 48.00 210.00 29.05 25.26 54.31377 118 48.00 211.00 29.19 25.38 54.57

378 118 48.00 212.00 29.32 25.50 54.82379 118 48.00 213.00 29.46 25.62 55.08380 118 48.00 214.00 29.60 25.74 55.34381 118 48.00 215.00 29.74 25.86 55.60382 118 48.00 216.00 29.88 25.98 55.86

383 118 48.00 217.00 30.01 26.10 56.11384 118 48.00 218.00 30.15 26.22 56.37385 118 48.00 219.00 30.29 26.34 56.63386 118 48.00 220.00 30.43 26.46 56.89387 118 48.00 221.00 30.57 26.58 57.15

388 118 48.00 222.00 30.70 26.70 57.40389 118 48.00 223.00 30.84 26.82 57.66390 118 48.00 224.00 30.98 26.94 57.92391 118 48.00 225.00 31.12 27.06 58.18392 118 48.00 226.00 31.26 27.18 58.44

393 118 48.00 227.00 31.39 27.30 58.69394 118 48.00 228.00 31.53 27.42 58.95395 118 48.00 229.00 31.67 27.54 59.21396 118 48.00 230.00 31.81 27.66 59.47397 118 48.00 231.00 31.95 27.78 59.73

398 118 48.00 232.00 32.08 27.90 59.98399 118 48.00 233.00 32.22 28.02 60.24400 118 48.00 234.00 32.36 28.14 60.50401 118 48.00 235.00 32.50 28.26 60.76402 118 48.00 236.00 32.64 28.38 61.02

403 118 48.00 237.00 32.77 28.50 61.27404 118 48.00 238.00 32.91 28.62 61.53405 118 48.00 239.00 33.05 28.74 61.79406 118 48.00 240.00 33.19 28.86 62.05407 118 48.00 241.00 33.33 28.98 62.31

408 118 48.00 242.00 33.46 29.10 62.56409 118 48.00 243.00 33.60 29.22 62.82410 118 48.00 244.00 33.74 29.34 63.08411 118 48.00 245.00 33.88 29.46 63.34412 118 48.00 246.00 34.02 29.58 63.60

413 118 48.00 247.00 34.15 29.70 63.85414 118 48.00 248.00 34.29 29.82 64.11415 118 48.00 249.00 34.43 29.94 64.37416 118 48.00 250.00 34.57 30.06 64.63417 118 48.00 251.00 34.71 30.18 64.89

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Page 14

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter A

418 118 48.00 252.00 34.84 30.30 65.14419 118 48.00 253.00 34.98 30.42 65.40420 118 48.00 254.00 35.12 30.54 65.66421 118 48.00 255.00 35.26 30.66 65.92422 118 48.00 256.00 35.40 30.78 66.18

423 118 48.00 257.00 35.53 30.90 66.43424 118 48.00 258.00 35.67 31.02 66.69425 118 48.00 259.00 35.81 31.14 66.95426 118 48.00 260.00 35.95 31.26 67.21427 118 48.00 261.00 36.09 31.38 67.47

428 118 48.00 262.00 36.22 31.50 67.72429 118 48.00 263.00 36.36 31.62 67.98430 118 48.00 264.00 36.50 31.74 68.24431 118 48.00 265.00 36.64 31.86 68.50432 118 48.00 266.00 36.78 31.98 68.76

433 118 48.00 267.00 36.91 32.10 69.01434 118 48.00 268.00 37.05 32.22 69.27435 118 48.00 269.00 37.19 32.34 69.53436 118 48.00 270.00 37.33 32.46 69.79437 118 48.00 271.00 37.47 32.58 70.05

438 118 48.00 272.00 37.60 32.70 70.30439 118 48.00 273.00 37.74 32.82 70.56440 118 48.00 274.00 37.88 32.94 70.82441 118 48.00 275.00 38.02 33.06 71.08442 118 48.00 276.00 38.16 33.18 71.34

443 118 48.00 277.00 38.29 33.30 71.59444 118 48.00 278.00 38.43 33.42 71.85445 118 48.00 279.00 38.57 33.54 72.11446 118 48.00 280.00 38.71 33.66 72.37447 118 48.00 281.00 38.85 33.78 72.63

448 118 48.00 282.00 38.98 33.90 72.88449 118 48.00 283.00 39.12 34.02 73.14450 118 48.00 284.00 39.26 34.14 73.40451 118 48.00 285.00 39.40 34.26 73.66452 118 48.00 286.00 39.54 34.38 73.92

453 118 48.00 287.00 39.67 34.50 74.17454 118 48.00 288.00 39.81 34.62 74.43455 118 48.00 289.00 39.95 34.74 74.69456 118 48.00 290.00 40.09 34.86 74.95457 118 48.00 291.00 40.23 34.98 75.21

458 118 48.00 292.00 40.36 35.10 75.46459 118 48.00 293.00 40.50 35.22 75.72460 118 48.00 294.00 40.64 35.34 75.98461 118 48.00 295.00 40.78 35.46 76.24462 118 48.00 296.00 40.92 35.58 76.50

463 118 48.00 297.00 41.05 35.70 76.75464 118 48.00 298.00 41.19 35.82 77.01465 118 48.00 299.00 41.33 35.94 77.27466 118 48.00 300.00 41.47 36.06 77.53467 118 48.00 301.00 41.61 36.18 77.79

468 118 48.00 302.00 41.74 36.30 78.04469 118 48.00 303.00 41.88 36.42 78.30470 118 48.00 304.00 42.02 36.54 78.56471 118 48.00 305.00 42.16 36.66 78.82472 118 48.00 306.00 42.30 36.78 79.08

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Page 15

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter AWeekly table

473 118 48.00 307.00 42.43 36.90 79.33474 118 48.00 308.00 42.57 37.02 79.59475 118 48.00 309.00 42.71 37.14 79.85476 118 48.00 310.00 42.85 37.26 80.11477 118 48.00 311.00 42.99 37.38 80.37

478 118 48.00 312.00 43.12 37.50 80.62479 118 48.00 313.00 43.26 37.62 80.88480 118 48.00 314.00 43.40 37.74 81.14481 118 48.00 315.00 43.54 37.86 81.40482 118 48.00 316.00 43.68 37.98 81.66

483 118 48.00 317.00 43.81 38.10 81.91484 118 48.00 318.00 43.95 38.22 82.17485 118 48.00 319.00 44.09 38.34 82.43486 118 48.00 320.00 44.23 38.46 82.69487 118 48.00 321.00 44.37 38.58 82.95

488 118 48.00 322.00 44.50 38.70 83.20489 118 48.00 323.00 44.64 38.82 83.46490 118 48.00 324.00 44.78 38.94 83.72491 118 48.00 325.00 44.92 39.06 83.98492 118 48.00 326.00 45.06 39.18 84.24

493 118 48.00 327.00 45.19 39.30 84.49494 118 48.00 328.00 45.33 39.42 84.75495 118 48.00 329.00 45.47 39.54 85.01496 118 48.00 330.00 45.61 39.66 85.27497 118 48.00 331.00 45.75 39.78 85.53

498 118 48.00 332.00 45.88 39.90 85.78499 118 48.00 333.00 46.02 40.02 86.04500 118 48.00 334.00 46.16 40.14 86.30501 118 48.00 335.00 46.30 40.26 86.56502 118 48.00 336.00 46.44 40.38 86.82

503 118 48.00 337.00 46.57 40.50 87.07504 118 48.00 338.00 46.71 40.62 87.33505 118 48.00 339.00 46.85 40.74 87.59506 118 48.00 340.00 46.99 40.86 87.85507 118 48.00 341.00 47.13 40.98 88.11

508 118 48.00 342.00 47.26 41.10 88.36509 118 48.00 343.00 47.40 41.22 88.62510 118 48.00 344.00 47.54 41.34 88.88511 118 48.00 345.00 47.68 41.46 89.14512 118 48.00 346.00 47.82 41.58 89.40

513 118 48.00 347.00 47.95 41.70 89.65514 118 48.00 348.00 48.09 41.82 89.91515 118 48.00 349.00 48.23 41.94 90.17516 118 48.00 350.00 48.37 42.06 90.43517 118 48.00 351.00 48.51 42.18 90.69

518 118 48.00 352.00 48.64 42.30 90.94519 118 48.00 353.00 48.78 42.42 91.20520 118 48.00 354.00 48.92 42.54 91.46521 118 48.00 355.00 49.06 42.66 91.72522 118 48.00 356.00 49.20 42.78 91.98

523 118 48.00 357.00 49.33 42.90 92.23524 118 48.00 358.00 49.47 43.02 92.49525 118 48.00 359.00 49.61 43.14 92.75526 118 48.00 360.00 49.75 43.26 93.01527 118 48.00 361.00 49.89 43.38 93.27

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Page 16

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter A

528 118 48.00 362.00 50.02 43.50 93.52529 118 48.00 363.00 50.16 43.62 93.78530 118 48.00 364.00 50.30 43.74 94.04531 118 48.00 365.00 50.44 43.86 94.30532 118 48.00 366.00 50.58 43.98 94.56

533 118 48.00 367.00 50.71 44.10 94.81534 118 48.00 368.00 50.85 44.22 95.07535 118 48.00 369.00 50.99 44.34 95.33536 118 48.00 370.00 51.13 44.46 95.59537 118 48.00 371.00 51.27 44.58 95.85

538 118 48.00 372.00 51.40 44.70 96.10539 118 48.00 373.00 51.54 44.82 96.36540 118 48.00 374.00 51.68 44.94 96.62541 118 48.00 375.00 51.82 45.06 96.88542 118 48.00 376.00 51.96 45.18 97.14

543 118 48.00 377.00 52.09 45.30 97.39544 118 48.00 378.00 52.23 45.42 97.65545 118 48.00 379.00 52.37 45.54 97.91546 118 48.00 380.00 52.51 45.66 98.17547 118 48.00 381.00 52.65 45.78 98.43

548 118 48.00 382.00 52.78 45.90 98.68549 118 48.00 383.00 52.92 46.02 98.94550 118 48.00 384.00 53.06 46.14 99.20551 118 48.00 385.00 53.20 46.26 99.46552 118 48.00 386.00 53.34 46.38 99.72

553 118 48.00 387.00 53.47 46.50 99.97554 118 48.00 388.00 53.61 46.62 100.23555 118 48.00 389.00 53.75 46.74 100.49556 118 48.00 390.00 53.89 46.86 100.75557 118 48.00 391.00 54.03 46.98 101.01

558 118 48.00 392.00 54.16 47.10 101.26559 118 48.00 393.00 54.30 47.22 101.52560 118 48.00 394.00 54.44 47.34 101.78561 118 48.00 395.00 54.58 47.46 102.04562 118 48.00 396.00 54.72 47.58 102.30

563 118 48.00 397.00 54.85 47.70 102.55564 118 48.00 398.00 54.99 47.82 102.81565 118 48.00 399.00 55.13 47.94 103.07566 118 48.00 400.00 55.27 48.06 103.33567 118 48.00 401.00 55.41 48.18 103.59

568 118 48.00 402.00 55.54 48.30 103.84569 118 48.00 403.00 55.68 48.42 104.10570 118 48.00 404.00 55.82 48.54 104.36571 118 48.00 405.00 55.96 48.66 104.62572 118 48.00 406.00 56.10 48.78 104.88

573 118 48.00 407.00 56.23 48.90 105.13574 118 48.00 408.00 56.37 49.02 105.39575 118 48.00 409.00 56.51 49.14 105.65576 118 48.00 410.00 56.65 49.26 105.91577 118 48.00 411.00 56.79 49.38 106.17

578 118 48.00 412.00 56.92 49.50 106.42579 118 48.00 413.00 57.06 49.62 106.68580 118 48.00 414.00 57.20 49.74 106.94581 118 48.00 415.00 57.34 49.86 107.20582 118 48.00 416.00 57.48 49.98 107.46

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Page 17

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter AWeekly table

583 118 48.00 417.00 57.61 50.10 107.71584 118 48.00 418.00 57.75 50.22 107.97585 118 48.00 419.00 57.89 50.34 108.23586 118 48.00 420.00 58.03 50.46 108.49587 118 48.00 421.00 58.17 50.58 108.75

588 118 48.00 422.00 58.30 50.70 109.00589 118 48.00 423.00 58.44 50.82 109.26590 118 48.00 424.00 58.58 50.94 109.52591 118 48.00 425.00 58.72 51.06 109.78592 118 48.00 426.00 58.86 51.18 110.04

593 118 48.00 427.00 58.99 51.30 110.29594 118 48.00 428.00 59.13 51.42 110.55595 118 48.00 429.00 59.27 51.54 110.81596 118 48.00 430.00 59.41 51.66 111.07597 118 48.00 431.00 59.55 51.78 111.33

598 118 48.00 432.00 59.68 51.90 111.58599 118 48.00 433.00 59.82 52.02 111.84600 118 48.00 434.00 59.96 52.14 112.10601 118 48.00 435.00 60.10 52.26 112.36602 118 48.00 436.00 60.24 52.38 112.62

603 118 48.00 437.00 60.37 52.50 112.87604 118 48.00 438.00 60.51 52.62 113.13605 118 48.00 439.00 60.65 52.74 113.39606 118 48.00 440.00 60.79 52.86 113.65607 118 48.00 441.00 60.93 52.98 113.91

608 118 48.00 442.00 61.06 53.10 114.16609 118 48.00 443.00 61.20 53.22 114.42610 118 48.00 444.00 61.34 53.34 114.68611 118 48.00 445.00 61.48 53.46 114.94612 118 48.00 446.00 61.62 53.58 115.20

613 118 48.00 447.00 61.75 53.70 115.45614 118 48.00 448.00 61.89 53.82 115.71615 118 48.00 449.00 62.03 53.94 115.97616 118 48.00 450.00 62.17 54.06 116.23617 118 48.00 451.00 62.31 54.18 116.49

618 118 48.00 452.00 62.44 54.30 116.74619 118 48.00 453.00 62.58 54.42 117.00620 118 48.00 454.00 62.72 54.54 117.26621 118 48.00 455.00 62.86 54.66 117.52622 118 48.00 456.00 63.00 54.78 117.78

623 118 48.00 457.00 63.13 54.90 118.03624 118 48.00 458.00 63.27 55.02 118.29625 118 48.00 459.00 63.41 55.14 118.55626 118 48.00 460.00 63.55 55.26 118.81627 118 48.00 461.00 63.69 55.38 119.07

628 118 48.00 462.00 63.82 55.50 119.32629 118 48.00 463.00 63.96 55.62 119.58630 118 48.00 464.00 64.10 55.74 119.84631 118 48.00 465.00 64.24 55.86 120.10632 118 48.00 466.00 64.38 55.98 120.36

633 118 48.00 467.00 64.51 56.10 120.61634 118 48.00 468.00 64.65 56.22 120.87635 118 48.00 469.00 64.79 56.34 121.13636 118 48.00 470.00 64.93 56.46 121.39637 118 48.00 471.00 65.07 56.58 121.65

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Page 18

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter A

638 118 48.00 472.00 65.20 56.70 121.90639 118 48.00 473.00 65.34 56.82 122.16640 118 48.00 474.00 65.48 56.94 122.42641 118 48.00 475.00 65.62 57.06 122.68642 118 48.00 476.00 65.76 57.18 122.94

643 118 48.00 477.00 65.89 57.30 123.19644 118 48.00 478.00 66.03 57.42 123.45645 118 48.00 479.00 66.17 57.54 123.71646 118 48.00 480.00 66.31 57.66 123.97647 118 48.00 481.00 66.45 57.78 124.23

648 118 48.00 482.00 66.58 57.90 124.48649 118 48.00 483.00 66.72 58.02 124.74650 118 48.00 484.00 66.86 58.14 125.00651 118 48.00 485.00 67.00 58.26 125.26652 118 48.00 486.00 67.14 58.38 125.52

653 118 48.00 487.00 67.27 58.50 125.77654 118 48.00 488.00 67.41 58.62 126.03655 118 48.00 489.00 67.55 58.74 126.29656 118 48.00 490.00 67.69 58.86 126.55657 118 48.00 491.00 67.83 58.98 126.81

658 118 48.00 492.00 67.96 59.10 127.06659 118 48.00 493.00 68.10 59.22 127.32660 118 48.00 494.00 68.24 59.34 127.58661 118 48.00 495.00 68.38 59.46 127.84662 118 48.00 496.00 68.52 59.58 128.10

663 118 48.00 497.00 68.65 59.70 128.35664 118 48.00 498.00 68.79 59.82 128.61665 118 48.00 499.00 68.93 59.94 128.87666 118 48.00 500.00 69.07 60.06 129.13667 118 48.00 501.00 69.21 60.18 129.39

668 118 48.00 502.00 69.34 60.30 129.64669 118 48.00 503.00 69.48 60.42 129.90670 118 48.00 504.00 69.62 60.54 130.16671 118 48.00 505.00 69.76 60.66 130.42672 118 48.00 506.00 69.90 60.78 130.68

673 118 48.00 507.00 70.03 60.90 130.93674 118 48.00 508.00 70.17 61.02 131.19675 118 48.00 509.00 70.31 61.14 131.45676 118 48.00 510.00 70.45 61.26 131.71677 118 48.00 511.00 70.59 61.38 131.97

678 118 48.00 512.00 70.72 61.50 132.22679 118 48.00 513.00 70.86 61.62 132.48680 118 48.00 514.00 71.00 61.74 132.74681 118 48.00 515.00 71.14 61.86 133.00682 118 48.00 516.00 71.28 61.98 133.26

683 118 48.00 517.00 71.41 62.10 133.51684 118 48.00 518.00 71.55 62.22 133.77685 118 48.00 519.00 71.69 62.34 134.03686 118 48.00 520.00 71.83 62.46 134.29687 118 48.00 521.00 71.97 62.58 134.55

688 118 48.00 522.00 72.10 62.70 134.80689 118 48.00 523.00 72.24 62.82 135.06690 118 48.00 524.00 72.38 62.94 135.32691 118 48.00 525.00 72.52 63.06 135.58692 118 48.00 526.00 72.66 63.18 135.84

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Page 19

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter AWeekly table

693 118 48.00 527.00 72.79 63.30 136.09694 118 48.00 528.00 72.93 63.42 136.35695 118 48.00 529.00 73.07 63.54 136.61696 118 48.00 530.00 73.21 63.66 136.87697 118 48.00 531.00 73.35 63.78 137.13

698 118 48.00 532.00 73.48 63.90 137.38699 118 48.00 533.00 73.62 64.02 137.64700 118 48.00 534.00 73.76 64.14 137.90701 118 48.00 535.00 73.90 64.26 138.16702 118 48.00 536.00 74.04 64.38 138.42

703 118 48.00 537.00 74.17 64.50 138.67704 118 48.00 538.00 74.31 64.62 138.93705 118 48.00 539.00 74.45 64.74 139.19706 118 48.00 540.00 74.59 64.86 139.45707 118 48.00 541.00 74.73 64.98 139.71

708 118 48.00 542.00 74.86 65.10 139.96709 118 48.00 543.00 75.00 65.22 140.22710 118 48.00 544.00 75.14 65.34 140.48711 118 48.00 545.00 75.28 65.46 140.74712 118 48.00 546.00 75.42 65.58 141.00

713 118 48.00 547.00 75.55 65.70 141.25714 118 48.00 548.00 75.69 65.82 141.51715 118 48.00 549.00 75.83 65.94 141.77716 118 48.00 550.00 75.97 66.06 142.03717 118 48.00 551.00 76.11 66.18 142.29

718 118 48.00 552.00 76.24 66.30 142.54719 118 48.00 553.00 76.38 66.42 142.80720 118 48.00 554.00 76.52 66.54 143.06721 118 48.00 555.00 76.66 66.66 143.32722 118 48.00 556.00 76.80 66.78 143.58

723 118 48.00 557.00 76.93 66.90 143.83724 118 48.00 558.00 77.07 67.02 144.09725 118 48.00 559.00 77.21 67.14 144.35726 118 48.00 560.00 77.35 67.26 144.61727 118 48.00 561.00 77.49 67.38 144.87

728 118 48.00 562.00 77.62 67.50 145.12729 118 48.00 563.00 77.76 67.62 145.38730 118 48.00 564.00 77.90 67.74 145.64731 118 48.00 565.00 78.04 67.86 145.90732 118 48.00 566.00 78.18 67.98 146.16

733 118 48.00 567.00 78.31 68.10 146.41734 118 48.00 568.00 78.45 68.22 146.67735 118 48.00 569.00 78.59 68.34 146.93736 118 48.00 570.00 78.73 68.46 147.19737 118 48.00 571.00 78.87 68.58 147.45

738 118 48.00 572.00 79.00 68.70 147.70739 118 48.00 573.00 79.14 68.82 147.96740 118 48.00 574.00 79.28 68.94 148.22741 118 48.00 575.00 79.42 69.06 148.48742 118 48.00 576.00 79.56 69.18 148.74

743 118 48.00 577.00 79.69 69.30 148.99744 118 48.00 578.00 79.83 69.42 149.25745 118 48.00 579.00 79.97 69.54 149.51746 118 48.00 580.00 80.11 69.66 149.77747 118 48.00 581.00 80.25 69.78 150.03

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Page 20

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter A

748 118 48.00 582.00 80.38 69.90 150.28749 118 48.00 583.00 80.52 70.02 150.54750 118 48.00 584.00 80.66 70.14 150.80751 118 48.00 585.00 80.80 70.26 151.06752 118 48.00 586.00 80.94 70.38 151.32

753 118 48.00 587.00 81.07 70.50 151.57754 118 48.00 588.00 81.21 70.62 151.83755 118 48.00 589.00 81.35 70.74 152.09756 118 48.00 590.00 81.49 70.86 152.35757 118 48.00 591.00 81.63 70.98 152.61

758 118 48.00 592.00 81.76 71.10 152.86759 118 48.00 593.00 81.90 71.22 153.12760 118 48.00 594.00 82.04 71.34 153.38761 118 48.00 595.00 82.18 71.46 153.64762 118 48.00 596.00 82.32 71.58 153.90

763 118 48.00 597.00 82.45 71.70 154.15764 118 48.00 598.00 82.59 71.82 154.41765 118 48.00 599.00 82.73 71.94 154.67766 118 48.00 600.00 82.87 72.06 154.93767 118 48.00 601.00 83.01 72.18 155.19

768 118 48.00 602.00 83.14 72.30 155.44769 118 48.00 603.00 83.28 72.42 155.70770 118 48.00 604.00 83.42 72.54 155.96771 118 48.00 605.00 83.56 72.66 156.22772 118 48.00 606.00 83.70 72.78 156.48

773 118 48.00 607.00 83.83 72.90 156.73774 118 48.00 608.00 83.97 73.02 156.99775 118 48.00 609.00 84.11 73.14 157.25776 118 48.00 610.00 84.25 73.26 157.51777 118 48.00 611.00 84.39 73.38 157.77

778 118 48.00 612.00 84.52 73.50 158.02779 118 48.00 613.00 84.66 73.62 158.28780 118 48.00 614.00 84.80 73.74 158.54781 118 48.00 615.00 84.94 73.86 158.80782 118 48.00 616.00 85.08 73.98 159.06

783 118 48.00 617.00 85.21 74.10 159.31784 118 48.00 618.00 85.35 74.22 159.57785 118 48.00 619.00 85.49 74.34 159.83786 118 48.00 620.00 85.63 74.46 160.09787 118 48.00 621.00 85.77 74.58 160.35

788 118 48.00 622.00 85.90 74.70 160.60789 118 48.00 623.00 86.04 74.82 160.86790 118 48.00 624.00 86.18 74.94 161.12791 118 48.00 625.00 86.32 75.06 161.38792 118 48.00 626.00 86.46 75.18 161.64

793 118 48.00 627.00 86.59 75.30 161.89794 118 48.00 628.00 86.73 75.42 162.15795 118 48.00 629.00 86.87 75.54 162.41796 118 48.00 630.00 87.01 75.66 162.67797 118 48.00 631.00 87.15 75.78 162.93

798 118 48.00 632.00 87.28 75.90 163.18799 118 48.00 633.00 87.42 76.02 163.44800 118 48.00 634.00 87.56 76.14 163.70801 118 48.00 635.00 87.70 76.26 163.96802 118 48.00 636.00 87.84 76.38 164.22

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Page 21

Table letter AWeekly table

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

803 118 48.00 637.00 87.97 76.50 164.47804 118 48.00 638.00 88.11 76.62 164.73805 118 48.00 639.00 88.25 76.74 164.99806 118 48.00 640.00 88.39 76.86 165.25807 118 48.00 641.00 88.53 76.98 165.51

808 118 48.00 642.00 88.66 77.10 165.76809 118 48.00 643.00 88.80 77.22 166.02810 118 48.00 644.00 88.94 77.34 166.28811 118 48.00 645.00 89.08 77.46 166.54812 118 48.00 646.00 89.22 77.58 166.80

813 118 48.00 647.00 89.35 77.70 167.05814 118 48.00 648.00 89.49 77.82 167.31815 118 48.00 649.00 89.63 77.94 167.57816 118 48.00 650.00 89.77 78.06 167.83817 118 48.00 651.00 89.91 78.18 168.09

818 118 48.00 652.00 90.04 78.30 168.34819 118 48.00 653.00 90.18 78.42 168.60820 118 48.00 654.00 90.32 78.54 168.86821 118 48.00 655.00 90.46 78.66 169.12822 118 48.00 656.00 90.60 78.78 169.38

823 118 48.00 657.00 90.73 78.90 169.63824 118 48.00 658.00 90.87 79.02 169.89825 118 48.00 659.00 91.01 79.14 170.15826 118 48.00 660.00 91.15 79.26 170.41827 118 48.00 661.00 91.29 79.38 170.67

828 118 48.00 662.00 91.42 79.50 170.92829 118 48.00 663.00 91.56 79.62 171.18830 118 48.00 664.00 91.70 79.74 171.44831 118 48.00 665.00 91.84 79.86 171.70832 118 48.00 666.00 91.98 79.98 171.96

833 118 48.00 667.00 92.11 80.10 172.21834 118 48.00 668.00 92.25 80.22 172.47835 118 48.00 669.00 92.39 80.34 172.73836 118 48.00 670.00 92.53 80.46 172.99837 118 48.00 671.00 92.67 80.58 173.25

838 118 48.00 672.00 92.80 80.70 173.50839 118 48.00 673.00 92.94 80.82 173.76840 118 48.00 674.00 93.08 80.94 174.02841 118 48.00 675.00 93.22 81.06 174.28842 118 48.00 676.00 93.36 81.18 174.54

843 118 48.00 677.00 93.49 81.30 174.79844 118 48.00 678.00 93.63 81.42 175.05845 118 48.00 679.00 93.77 81.54 175.31846 118 48.00 680.00 93.91 81.66 175.57847 118 48.00 681.00 94.05 81.78 175.83

848 118 48.00 682.00 94.18 81.90 176.08849 118 48.00 683.00 94.32 82.02 176.34850 118 48.00 684.00 94.46 82.14 176.60851 118 48.00 685.00 94.60 82.26 176.86852 118 48.00 686.00 94.74 82.38 177.12

853 118 48.00 687.00 94.87 82.50 177.37854 118 48.00 688.00 95.01 82.62 177.63855 118 48.00 689.00 95.15 82.74 177.89856 118 48.00 690.00 95.29 82.86 178.15857 118 48.00 691.00 95.43 82.98 178.41

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Page 22

Weekly tableTable letter A

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

858 118 48.00 692.00 95.56 83.10 178.66859 118 48.00 693.00 95.70 83.22 178.92860 118 48.00 694.00 95.84 83.34 179.18861 118 48.00 695.00 95.98 83.46 179.44862 118 48.00 696.00 96.12 83.58 179.70

863 118 48.00 697.00 96.25 83.70 179.95864 118 48.00 698.00 96.39 83.82 180.21865 118 48.00 699.00 96.53 83.94 180.47866 118 48.00 700.00 96.67 84.06 180.73867 118 48.00 701.00 96.81 84.18 180.99

868 118 48.00 702.00 96.94 84.30 181.24869 118 48.00 703.00 97.08 84.42 181.50870 118 48.00 704.00 97.22 84.54 181.76871 118 48.00 705.00 97.36 84.66 182.02872 118 48.00 706.00 97.50 84.78 182.28

873 118 48.00 707.00 97.63 84.90 182.53874 118 48.00 708.00 97.77 85.02 182.79875 118 48.00 709.00 97.91 85.14 183.05876 118 48.00 710.00 98.05 85.26 183.31877 118 48.00 711.00 98.19 85.38 183.57

878 118 48.00 712.00 98.32 85.50 183.82879 118 48.00 713.00 98.46 85.62 184.08880 118 48.00 714.00 98.60 85.74 184.34881 118 48.00 715.00 98.74 85.86 184.60882 118 48.00 716.00 98.88 85.98 184.86

883 118 48.00 717.00 99.01 86.10 185.11884 118 48.00 718.00 99.15 86.22 185.37885 118 48.00 719.00 99.29 86.34 185.63886 118 48.00 720.00 99.43 86.46 185.89887 118 48.00 721.00 99.57 86.58 186.15

888 118 48.00 722.00 99.70 86.70 186.40889 118 48.00 723.00 99.84 86.82 186.66890 118 48.00 724.00 99.98 86.94 186.92891 118 48.00 725.00 100.12 87.06 187.18892 118 48.00 726.00 100.26 87.18 187.44

893 118 48.00 727.00 100.39 87.30 187.69894 118 48.00 728.00 100.53 87.42 187.95895 118 48.00 729.00 100.67 87.54 188.21896 118 48.00 730.00 100.81 87.66 188.47897 118 48.00 731.00 100.95 87.78 188.73

898 118 48.00 732.00 101.08 87.90 188.98899 118 48.00 733.00 101.22 88.02 189.24900 118 48.00 734.00 101.36 88.14 189.50901 118 48.00 735.00 101.50 88.26 189.76902 118 48.00 736.00 101.64 88.38 190.02

903 118 48.00 737.00 101.77 88.50 190.27904 118 48.00 738.00 101.91 88.62 190.53905 118 48.00 739.00 102.05 88.74 190.79906 118 48.00 740.00 102.19 88.86 191.05907 118 48.00 741.00 102.33 88.98 191.31

908 118 48.00 742.00 102.46 89.10 191.56909 118 48.00 743.00 102.60 89.22 191.82910 118 48.00 744.00 102.74 89.34 192.08911 118 48.00 745.00 102.88 89.46 192.34912 118 48.00 746.00 103.02 89.58 192.60

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Page 23

Table letter A

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

If the employee’s gross pay is over £962, go to page 178.

Weekly table

913 118 48.00 747.00 103.15 89.70 192.85914 118 48.00 748.00 103.29 89.82 193.11915 118 48.00 749.00 103.43 89.94 193.37916 118 48.00 750.00 103.57 90.06 193.63917 118 48.00 751.00 103.71 90.18 193.89

918 118 48.00 752.00 103.84 90.30 194.14919 118 48.00 753.00 103.98 90.42 194.40920 118 48.00 754.00 104.12 90.54 194.66921 118 48.00 755.00 104.26 90.66 194.92922 118 48.00 756.00 104.40 90.78 195.18

923 118 48.00 757.00 104.53 90.90 195.43924 118 48.00 758.00 104.67 91.02 195.69925 118 48.00 759.00 104.81 91.14 195.95926 118 48.00 760.00 104.95 91.26 196.21927 118 48.00 761.00 105.09 91.38 196.47

928 118 48.00 762.00 105.22 91.50 196.72929 118 48.00 763.00 105.36 91.62 196.98930 118 48.00 764.00 105.50 91.74 197.24931 118 48.00 765.00 105.64 91.86 197.50932 118 48.00 766.00 105.78 91.98 197.76

933 118 48.00 767.00 105.91 92.10 198.01934 118 48.00 768.00 106.05 92.22 198.27935 118 48.00 769.00 106.19 92.34 198.53936 118 48.00 770.00 106.33 92.46 198.79937 118 48.00 771.00 106.47 92.58 199.05

938 118 48.00 772.00 106.60 92.70 199.30939 118 48.00 773.00 106.74 92.82 199.56940 118 48.00 774.00 106.88 92.94 199.82941 118 48.00 775.00 107.02 93.06 200.08942 118 48.00 776.00 107.16 93.18 200.34

943 118 48.00 777.00 107.29 93.30 200.59944 118 48.00 778.00 107.43 93.42 200.85945 118 48.00 779.00 107.57 93.54 201.11946 118 48.00 780.00 107.71 93.66 201.37947 118 48.00 781.00 107.85 93.78 201.63

948 118 48.00 782.00 107.98 93.90 201.88949 118 48.00 783.00 108.12 94.02 202.14950 118 48.00 784.00 108.26 94.14 202.40951 118 48.00 785.00 108.40 94.26 202.66952 118 48.00 786.00 108.54 94.38 202.92

953 118 48.00 787.00 108.67 94.50 203.17954 118 48.00 788.00 108.81 94.62 203.43955 118 48.00 789.00 108.95 94.74 203.69956 118 48.00 790.00 109.09 94.86 203.95957 118 48.00 791.00 109.23 94.98 204.21

958 118 48.00 792.00 109.36 95.10 204.46959 118 48.00 793.00 109.50 95.22 204.72960 118 48.00 794.00 109.64 95.34 204.98961 118 48.00 795.00 109.78 95.46 205.24962 118 48.00 796.00 109.85 95.52 205.37

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Page 24

Monthly table for standard rate NICs for use from 6 April 2019 to 5 April 2020

Use this table for employees who are aged 21 or over and under State Pension age or employees who are on an Approved Apprenticeship scheme and over the age of 25.

Do not use this table for:• any tax year other than 2019 to 2020• employees who are under the age of 21

(go to Table letter M)• employees who are on an Approved Apprenticeship

scheme and under the age of 25 (go to Table letter H)

• married women or widows who have the right to pay reduced rate employee’s NICs (go to Table letter B in booklet CA41)

• employees who are State Pension age or over (go to Table letter C in booklet CA41)

• employees who are aged 21 or over, for whom you hold form CA2700 (go to Table letter J)

• employees who are under the age of 21, for whom you hold form CA2700 (go to Table letter Z)

Completing form RT11, 'Deductions working sheet’ or substitute

1 Enter ‘A’ in the NICs Category Letter column on form RT11.

2 Copy the figures in columns 1a – 1e of the table to columns 1a – 1e on the line next to the tax month in which the employee is paid, on form RT11.

If the employee’s total earnings fall between the LEL and the UEL/UST/AUSTand the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST/AUST go to page 163.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step, with the exception of the LEL, PT, ST, UEL and UST/AUST, is worked out at the mid-point of the steps so you and your employee may pay slightly more or less than if you used the exact percentage method.

Table letter A

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Up to and including £511.99

No NICs liability, make no entries on form RT11

512 512 0.00 0.00 0.00 0.00 0.00516 512 4.00 0.00 0.00 0.00 0.00520 512 8.00 0.00 0.00 0.00 0.00524 512 12.00 0.00 0.00 0.00 0.00528 512 16.00 0.00 0.00 0.00 0.00

532 512 20.00 0.00 0.00 0.00 0.00536 512 24.00 0.00 0.00 0.00 0.00540 512 28.00 0.00 0.00 0.00 0.00544 512 32.00 0.00 0.00 0.00 0.00548 512 36.00 0.00 0.00 0.00 0.00

552 512 40.00 0.00 0.00 0.00 0.00556 512 44.00 0.00 0.00 0.00 0.00560 512 48.00 0.00 0.00 0.00 0.00564 512 52.00 0.00 0.00 0.00 0.00568 512 56.00 0.00 0.00 0.00 0.00

572 512 60.00 0.00 0.00 0.00 0.00576 512 64.00 0.00 0.00 0.00 0.00580 512 68.00 0.00 0.00 0.00 0.00584 512 72.00 0.00 0.00 0.00 0.00588 512 76.00 0.00 0.00 0.00 0.00

592 512 80.00 0.00 0.00 0.00 0.00596 512 84.00 0.00 0.00 0.00 0.00600 512 88.00 0.00 0.00 0.00 0.00604 512 92.00 0.00 0.00 0.00 0.00608 512 96.00 0.00 0.00 0.00 0.00

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Page 25

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter AMonthly table

612 512 100.00 0.00 0.00 0.00 0.00616 512 104.00 0.00 0.00 0.00 0.00620 512 108.00 0.00 0.00 0.00 0.00624 512 112.00 0.00 0.00 0.00 0.00628 512 116.00 0.00 0.00 0.00 0.00

632 512 120.00 0.00 0.00 0.00 0.00636 512 124.00 0.00 0.00 0.00 0.00640 512 128.00 0.00 0.00 0.00 0.00644 512 132.00 0.00 0.00 0.00 0.00648 512 136.00 0.00 0.00 0.00 0.00

652 512 140.00 0.00 0.00 0.00 0.00656 512 144.00 0.00 0.00 0.00 0.00660 512 148.00 0.00 0.00 0.00 0.00664 512 152.00 0.00 0.00 0.00 0.00668 512 156.00 0.00 0.00 0.00 0.00

672 512 160.00 0.00 0.00 0.00 0.00676 512 164.00 0.00 0.00 0.00 0.00680 512 168.00 0.00 0.00 0.00 0.00684 512 172.00 0.00 0.00 0.00 0.00688 512 176.00 0.00 0.00 0.00 0.00

692 512 180.00 0.00 0.00 0.00 0.00696 512 184.00 0.00 0.00 0.00 0.00700 512 188.00 0.00 0.00 0.00 0.00704 512 192.00 0.00 0.00 0.00 0.00708 512 196.00 0.00 0.00 0.00 0.00

712 512 200.00 0.00 0.00 0.00 0.00716 512 204.00 0.00 0.00 0.00 0.00719 512 207.00 0.00 0.00 0.00 0.00720 512 207.00 1.00 0.41 0.36 0.77724 512 207.00 5.00 0.97 0.84 1.81

728 512 207.00 9.00 1.52 1.32 2.84732 512 207.00 13.00 2.07 1.80 3.87736 512 207.00 17.00 2.62 2.28 4.90740 512 207.00 21.00 3.17 2.76 5.93744 512 207.00 25.00 3.73 3.24 6.97

748 512 207.00 29.00 4.28 3.72 8.00752 512 207.00 33.00 4.83 4.20 9.03756 512 207.00 37.00 5.38 4.68 10.06760 512 207.00 41.00 5.93 5.16 11.09764 512 207.00 45.00 6.49 5.64 12.13

768 512 207.00 49.00 7.04 6.12 13.16772 512 207.00 53.00 7.59 6.60 14.19776 512 207.00 57.00 8.14 7.08 15.22780 512 207.00 61.00 8.69 7.56 16.25784 512 207.00 65.00 9.25 8.04 17.29

788 512 207.00 69.00 9.80 8.52 18.32792 512 207.00 73.00 10.35 9.00 19.35796 512 207.00 77.00 10.90 9.48 20.38800 512 207.00 81.00 11.45 9.96 21.41804 512 207.00 85.00 12.01 10.44 22.45

808 512 207.00 89.00 12.56 10.92 23.48812 512 207.00 93.00 13.11 11.40 24.51816 512 207.00 97.00 13.66 11.88 25.54820 512 207.00 101.00 14.21 12.36 26.57824 512 207.00 105.00 14.77 12.84 27.61

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Page 26

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter A

828 512 207.00 109.00 15.32 13.32 28.64832 512 207.00 113.00 15.87 13.80 29.67836 512 207.00 117.00 16.42 14.28 30.70840 512 207.00 121.00 16.97 14.76 31.73844 512 207.00 125.00 17.53 15.24 32.77

848 512 207.00 129.00 18.08 15.72 33.80852 512 207.00 133.00 18.63 16.20 34.83856 512 207.00 137.00 19.18 16.68 35.86860 512 207.00 141.00 19.73 17.16 36.89864 512 207.00 145.00 20.29 17.64 37.93

868 512 207.00 149.00 20.84 18.12 38.96872 512 207.00 153.00 21.39 18.60 39.99876 512 207.00 157.00 21.94 19.08 41.02880 512 207.00 161.00 22.49 19.56 42.05884 512 207.00 165.00 23.05 20.04 43.09

888 512 207.00 169.00 23.60 20.52 44.12892 512 207.00 173.00 24.15 21.00 45.15896 512 207.00 177.00 24.70 21.48 46.18900 512 207.00 181.00 25.25 21.96 47.21904 512 207.00 185.00 25.81 22.44 48.25

908 512 207.00 189.00 26.36 22.92 49.28912 512 207.00 193.00 26.91 23.40 50.31916 512 207.00 197.00 27.46 23.88 51.34920 512 207.00 201.00 28.01 24.36 52.37924 512 207.00 205.00 28.57 24.84 53.41

928 512 207.00 209.00 29.12 25.32 54.44932 512 207.00 213.00 29.67 25.80 55.47936 512 207.00 217.00 30.22 26.28 56.50940 512 207.00 221.00 30.77 26.76 57.53944 512 207.00 225.00 31.33 27.24 58.57

948 512 207.00 229.00 31.88 27.72 59.60952 512 207.00 233.00 32.43 28.20 60.63956 512 207.00 237.00 32.98 28.68 61.66960 512 207.00 241.00 33.53 29.16 62.69964 512 207.00 245.00 34.09 29.64 63.73

968 512 207.00 249.00 34.64 30.12 64.76972 512 207.00 253.00 35.19 30.60 65.79976 512 207.00 257.00 35.74 31.08 66.82980 512 207.00 261.00 36.29 31.56 67.85984 512 207.00 265.00 36.85 32.04 68.89

988 512 207.00 269.00 37.40 32.52 69.92992 512 207.00 273.00 37.95 33.00 70.95996 512 207.00 277.00 38.50 33.48 71.981000 512 207.00 281.00 39.05 33.96 73.011004 512 207.00 285.00 39.61 34.44 74.05

1008 512 207.00 289.00 40.16 34.92 75.081012 512 207.00 293.00 40.71 35.40 76.111016 512 207.00 297.00 41.26 35.88 77.141020 512 207.00 301.00 41.81 36.36 78.171024 512 207.00 305.00 42.37 36.84 79.21

1028 512 207.00 309.00 42.92 37.32 80.241032 512 207.00 313.00 43.47 37.80 81.271036 512 207.00 317.00 44.02 38.28 82.301040 512 207.00 321.00 44.57 38.76 83.331044 512 207.00 325.00 45.13 39.24 84.37

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Page 27

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter AMonthly table

1048 512 207.00 329.00 45.68 39.72 85.401052 512 207.00 333.00 46.23 40.20 86.431056 512 207.00 337.00 46.78 40.68 87.461060 512 207.00 341.00 47.33 41.16 88.491064 512 207.00 345.00 47.89 41.64 89.53

1068 512 207.00 349.00 48.44 42.12 90.561072 512 207.00 353.00 48.99 42.60 91.591076 512 207.00 357.00 49.54 43.08 92.621080 512 207.00 361.00 50.09 43.56 93.651084 512 207.00 365.00 50.65 44.04 94.69

1088 512 207.00 369.00 51.20 44.52 95.721092 512 207.00 373.00 51.75 45.00 96.751096 512 207.00 377.00 52.30 45.48 97.781100 512 207.00 381.00 52.85 45.96 98.811104 512 207.00 385.00 53.41 46.44 99.85

1108 512 207.00 389.00 53.96 46.92 100.881112 512 207.00 393.00 54.51 47.40 101.911116 512 207.00 397.00 55.06 47.88 102.941120 512 207.00 401.00 55.61 48.36 103.971124 512 207.00 405.00 56.17 48.84 105.01

1128 512 207.00 409.00 56.72 49.32 106.041132 512 207.00 413.00 57.27 49.80 107.071136 512 207.00 417.00 57.82 50.28 108.101140 512 207.00 421.00 58.37 50.76 109.131144 512 207.00 425.00 58.93 51.24 110.17

1148 512 207.00 429.00 59.48 51.72 111.201152 512 207.00 433.00 60.03 52.20 112.231156 512 207.00 437.00 60.58 52.68 113.261160 512 207.00 441.00 61.13 53.16 114.291164 512 207.00 445.00 61.69 53.64 115.33

1168 512 207.00 449.00 62.24 54.12 116.361172 512 207.00 453.00 62.79 54.60 117.391176 512 207.00 457.00 63.34 55.08 118.421180 512 207.00 461.00 63.89 55.56 119.451184 512 207.00 465.00 64.45 56.04 120.49

1188 512 207.00 469.00 65.00 56.52 121.521192 512 207.00 473.00 65.55 57.00 122.551196 512 207.00 477.00 66.10 57.48 123.581200 512 207.00 481.00 66.65 57.96 124.611204 512 207.00 485.00 67.21 58.44 125.65

1208 512 207.00 489.00 67.76 58.92 126.681212 512 207.00 493.00 68.31 59.40 127.711216 512 207.00 497.00 68.86 59.88 128.741220 512 207.00 501.00 69.41 60.36 129.771224 512 207.00 505.00 69.97 60.84 130.81

1228 512 207.00 509.00 70.52 61.32 131.841232 512 207.00 513.00 71.07 61.80 132.871236 512 207.00 517.00 71.62 62.28 133.901240 512 207.00 521.00 72.17 62.76 134.931244 512 207.00 525.00 72.73 63.24 135.97

1248 512 207.00 529.00 73.28 63.72 137.001252 512 207.00 533.00 73.83 64.20 138.031256 512 207.00 537.00 74.38 64.68 139.061260 512 207.00 541.00 74.93 65.16 140.091264 512 207.00 545.00 75.49 65.64 141.13

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Page 28

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter A

1268 512 207.00 549.00 76.04 66.12 142.161272 512 207.00 553.00 76.59 66.60 143.191276 512 207.00 557.00 77.14 67.08 144.221280 512 207.00 561.00 77.69 67.56 145.251284 512 207.00 565.00 78.25 68.04 146.29

1288 512 207.00 569.00 78.80 68.52 147.321292 512 207.00 573.00 79.35 69.00 148.351296 512 207.00 577.00 79.90 69.48 149.381300 512 207.00 581.00 80.45 69.96 150.411304 512 207.00 585.00 81.01 70.44 151.45

1308 512 207.00 589.00 81.56 70.92 152.481312 512 207.00 593.00 82.11 71.40 153.511316 512 207.00 597.00 82.66 71.88 154.541320 512 207.00 601.00 83.21 72.36 155.571324 512 207.00 605.00 83.77 72.84 156.61

1328 512 207.00 609.00 84.32 73.32 157.641332 512 207.00 613.00 84.87 73.80 158.671336 512 207.00 617.00 85.42 74.28 159.701340 512 207.00 621.00 85.97 74.76 160.731344 512 207.00 625.00 86.53 75.24 161.77

1348 512 207.00 629.00 87.08 75.72 162.801352 512 207.00 633.00 87.63 76.20 163.831356 512 207.00 637.00 88.18 76.68 164.861360 512 207.00 641.00 88.73 77.16 165.891364 512 207.00 645.00 89.29 77.64 166.93

1368 512 207.00 649.00 89.84 78.12 167.961372 512 207.00 653.00 90.39 78.60 168.991376 512 207.00 657.00 90.94 79.08 170.021380 512 207.00 661.00 91.49 79.56 171.051384 512 207.00 665.00 92.05 80.04 172.09

1388 512 207.00 669.00 92.60 80.52 173.121392 512 207.00 673.00 93.15 81.00 174.151396 512 207.00 677.00 93.70 81.48 175.181400 512 207.00 681.00 94.25 81.96 176.211404 512 207.00 685.00 94.81 82.44 177.25

1408 512 207.00 689.00 95.36 82.92 178.281412 512 207.00 693.00 95.91 83.40 179.311416 512 207.00 697.00 96.46 83.88 180.341420 512 207.00 701.00 97.01 84.36 181.371424 512 207.00 705.00 97.57 84.84 182.41

1428 512 207.00 709.00 98.12 85.32 183.441432 512 207.00 713.00 98.67 85.80 184.471436 512 207.00 717.00 99.22 86.28 185.501440 512 207.00 721.00 99.77 86.76 186.531444 512 207.00 725.00 100.33 87.24 187.57

1448 512 207.00 729.00 100.88 87.72 188.601452 512 207.00 733.00 101.43 88.20 189.631456 512 207.00 737.00 101.98 88.68 190.661460 512 207.00 741.00 102.53 89.16 191.691464 512 207.00 745.00 103.09 89.64 192.73

1468 512 207.00 749.00 103.64 90.12 193.761472 512 207.00 753.00 104.19 90.60 194.791476 512 207.00 757.00 104.74 91.08 195.821480 512 207.00 761.00 105.29 91.56 196.851484 512 207.00 765.00 105.85 92.04 197.89

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Page 29

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter AMonthly table

1488 512 207.00 769.00 106.40 92.52 198.921492 512 207.00 773.00 106.95 93.00 199.951496 512 207.00 777.00 107.50 93.48 200.981500 512 207.00 781.00 108.05 93.96 202.011504 512 207.00 785.00 108.61 94.44 203.05

1508 512 207.00 789.00 109.16 94.92 204.081512 512 207.00 793.00 109.71 95.40 205.111516 512 207.00 797.00 110.26 95.88 206.141520 512 207.00 801.00 110.81 96.36 207.171524 512 207.00 805.00 111.37 96.84 208.21

1528 512 207.00 809.00 111.92 97.32 209.241532 512 207.00 813.00 112.47 97.80 210.271536 512 207.00 817.00 113.02 98.28 211.301540 512 207.00 821.00 113.57 98.76 212.331544 512 207.00 825.00 114.13 99.24 213.37

1548 512 207.00 829.00 114.68 99.72 214.401552 512 207.00 833.00 115.23 100.20 215.431556 512 207.00 837.00 115.78 100.68 216.461560 512 207.00 841.00 116.33 101.16 217.491564 512 207.00 845.00 116.89 101.64 218.53

1568 512 207.00 849.00 117.44 102.12 219.561572 512 207.00 853.00 117.99 102.60 220.591576 512 207.00 857.00 118.54 103.08 221.621580 512 207.00 861.00 119.09 103.56 222.651584 512 207.00 865.00 119.65 104.04 223.69

1588 512 207.00 869.00 120.20 104.52 224.721592 512 207.00 873.00 120.75 105.00 225.751596 512 207.00 877.00 121.30 105.48 226.781600 512 207.00 881.00 121.85 105.96 227.811604 512 207.00 885.00 122.41 106.44 228.85

1608 512 207.00 889.00 122.96 106.92 229.881612 512 207.00 893.00 123.51 107.40 230.911616 512 207.00 897.00 124.06 107.88 231.941620 512 207.00 901.00 124.61 108.36 232.971624 512 207.00 905.00 125.17 108.84 234.01

1628 512 207.00 909.00 125.72 109.32 235.041632 512 207.00 913.00 126.27 109.80 236.071636 512 207.00 917.00 126.82 110.28 237.101640 512 207.00 921.00 127.37 110.76 238.131644 512 207.00 925.00 127.93 111.24 239.17

1648 512 207.00 929.00 128.48 111.72 240.201652 512 207.00 933.00 129.03 112.20 241.231656 512 207.00 937.00 129.58 112.68 242.261660 512 207.00 941.00 130.13 113.16 243.291664 512 207.00 945.00 130.69 113.64 244.33

1668 512 207.00 949.00 131.24 114.12 245.361672 512 207.00 953.00 131.79 114.60 246.391676 512 207.00 957.00 132.34 115.08 247.421680 512 207.00 961.00 132.89 115.56 248.451684 512 207.00 965.00 133.45 116.04 249.49

1688 512 207.00 969.00 134.00 116.52 250.521692 512 207.00 973.00 134.55 117.00 251.551696 512 207.00 977.00 135.10 117.48 252.581700 512 207.00 981.00 135.65 117.96 253.611704 512 207.00 985.00 136.21 118.44 254.65

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Page 30

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter A

1708 512 207.00 989.00 136.76 118.92 255.681712 512 207.00 993.00 137.31 119.40 256.711716 512 207.00 997.00 137.86 119.88 257.741720 512 207.00 1001.00 138.41 120.36 258.771724 512 207.00 1005.00 138.97 120.84 259.81

1728 512 207.00 1009.00 139.52 121.32 260.841732 512 207.00 1013.00 140.07 121.80 261.871736 512 207.00 1017.00 140.62 122.28 262.901740 512 207.00 1021.00 141.17 122.76 263.931744 512 207.00 1025.00 141.73 123.24 264.97

1748 512 207.00 1029.00 142.28 123.72 266.001752 512 207.00 1033.00 142.83 124.20 267.031756 512 207.00 1037.00 143.38 124.68 268.061760 512 207.00 1041.00 143.93 125.16 269.091764 512 207.00 1045.00 144.49 125.64 270.13

1768 512 207.00 1049.00 145.04 126.12 271.161772 512 207.00 1053.00 145.59 126.60 272.191776 512 207.00 1057.00 146.14 127.08 273.221780 512 207.00 1061.00 146.69 127.56 274.251784 512 207.00 1065.00 147.25 128.04 275.29

1788 512 207.00 1069.00 147.80 128.52 276.321792 512 207.00 1073.00 148.35 129.00 277.351796 512 207.00 1077.00 148.90 129.48 278.381800 512 207.00 1081.00 149.45 129.96 279.411804 512 207.00 1085.00 150.01 130.44 280.45

1808 512 207.00 1089.00 150.56 130.92 281.481812 512 207.00 1093.00 151.11 131.40 282.511816 512 207.00 1097.00 151.66 131.88 283.541820 512 207.00 1101.00 152.21 132.36 284.571824 512 207.00 1105.00 152.77 132.84 285.61

1828 512 207.00 1109.00 153.32 133.32 286.641832 512 207.00 1113.00 153.87 133.80 287.671836 512 207.00 1117.00 154.42 134.28 288.701840 512 207.00 1121.00 154.97 134.76 289.731844 512 207.00 1125.00 155.53 135.24 290.77

1848 512 207.00 1129.00 156.08 135.72 291.801852 512 207.00 1133.00 156.63 136.20 292.831856 512 207.00 1137.00 157.18 136.68 293.861860 512 207.00 1141.00 157.73 137.16 294.891864 512 207.00 1145.00 158.29 137.64 295.93

1868 512 207.00 1149.00 158.84 138.12 296.961872 512 207.00 1153.00 159.39 138.60 297.991876 512 207.00 1157.00 159.94 139.08 299.021880 512 207.00 1161.00 160.49 139.56 300.051884 512 207.00 1165.00 161.05 140.04 301.09

1888 512 207.00 1169.00 161.60 140.52 302.121892 512 207.00 1173.00 162.15 141.00 303.151896 512 207.00 1177.00 162.70 141.48 304.181900 512 207.00 1181.00 163.25 141.96 305.211904 512 207.00 1185.00 163.81 142.44 306.25

1908 512 207.00 1189.00 164.36 142.92 307.281912 512 207.00 1193.00 164.91 143.40 308.311916 512 207.00 1197.00 165.46 143.88 309.341920 512 207.00 1201.00 166.01 144.36 310.371924 512 207.00 1205.00 166.57 144.84 311.41

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Page 31

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter AMonthly table

1928 512 207.00 1209.00 167.12 145.32 312.441932 512 207.00 1213.00 167.67 145.80 313.471936 512 207.00 1217.00 168.22 146.28 314.501940 512 207.00 1221.00 168.77 146.76 315.531944 512 207.00 1225.00 169.33 147.24 316.57

1948 512 207.00 1229.00 169.88 147.72 317.601952 512 207.00 1233.00 170.43 148.20 318.631956 512 207.00 1237.00 170.98 148.68 319.661960 512 207.00 1241.00 171.53 149.16 320.691964 512 207.00 1245.00 172.09 149.64 321.73

1968 512 207.00 1249.00 172.64 150.12 322.761972 512 207.00 1253.00 173.19 150.60 323.791976 512 207.00 1257.00 173.74 151.08 324.821980 512 207.00 1261.00 174.29 151.56 325.851984 512 207.00 1265.00 174.85 152.04 326.89

1988 512 207.00 1269.00 175.40 152.52 327.921992 512 207.00 1273.00 175.95 153.00 328.951996 512 207.00 1277.00 176.50 153.48 329.982000 512 207.00 1281.00 177.05 153.96 331.012004 512 207.00 1285.00 177.61 154.44 332.05

2008 512 207.00 1289.00 178.16 154.92 333.082012 512 207.00 1293.00 178.71 155.40 334.112016 512 207.00 1297.00 179.26 155.88 335.142020 512 207.00 1301.00 179.81 156.36 336.172024 512 207.00 1305.00 180.37 156.84 337.21

2028 512 207.00 1309.00 180.92 157.32 338.242032 512 207.00 1313.00 181.47 157.80 339.272036 512 207.00 1317.00 182.02 158.28 340.302040 512 207.00 1321.00 182.57 158.76 341.332044 512 207.00 1325.00 183.13 159.24 342.37

2048 512 207.00 1329.00 183.68 159.72 343.402052 512 207.00 1333.00 184.23 160.20 344.432056 512 207.00 1337.00 184.78 160.68 345.462060 512 207.00 1341.00 185.33 161.16 346.492064 512 207.00 1345.00 185.89 161.64 347.53

2068 512 207.00 1349.00 186.44 162.12 348.562072 512 207.00 1353.00 186.99 162.60 349.592076 512 207.00 1357.00 187.54 163.08 350.622080 512 207.00 1361.00 188.09 163.56 351.652084 512 207.00 1365.00 188.65 164.04 352.69

2088 512 207.00 1369.00 189.20 164.52 353.722092 512 207.00 1373.00 189.75 165.00 354.752096 512 207.00 1377.00 190.30 165.48 355.782100 512 207.00 1381.00 190.85 165.96 356.812104 512 207.00 1385.00 191.41 166.44 357.85

2108 512 207.00 1389.00 191.96 166.92 358.882112 512 207.00 1393.00 192.51 167.40 359.912116 512 207.00 1397.00 193.06 167.88 360.942120 512 207.00 1401.00 193.61 168.36 361.972124 512 207.00 1405.00 194.17 168.84 363.01

2128 512 207.00 1409.00 194.72 169.32 364.042132 512 207.00 1413.00 195.27 169.80 365.072136 512 207.00 1417.00 195.82 170.28 366.102140 512 207.00 1421.00 196.37 170.76 367.132144 512 207.00 1425.00 196.93 171.24 368.17

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Page 32

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter A

2148 512 207.00 1429.00 197.48 171.72 369.202152 512 207.00 1433.00 198.03 172.20 370.232156 512 207.00 1437.00 198.58 172.68 371.262160 512 207.00 1441.00 199.13 173.16 372.292164 512 207.00 1445.00 199.69 173.64 373.33

2168 512 207.00 1449.00 200.24 174.12 374.362172 512 207.00 1453.00 200.79 174.60 375.392176 512 207.00 1457.00 201.34 175.08 376.422180 512 207.00 1461.00 201.89 175.56 377.452184 512 207.00 1465.00 202.45 176.04 378.49

2188 512 207.00 1469.00 203.00 176.52 379.522192 512 207.00 1473.00 203.55 177.00 380.552196 512 207.00 1477.00 204.10 177.48 381.582200 512 207.00 1481.00 204.65 177.96 382.612204 512 207.00 1485.00 205.21 178.44 383.65

2208 512 207.00 1489.00 205.76 178.92 384.682212 512 207.00 1493.00 206.31 179.40 385.712216 512 207.00 1497.00 206.86 179.88 386.742220 512 207.00 1501.00 207.41 180.36 387.772224 512 207.00 1505.00 207.97 180.84 388.81

2228 512 207.00 1509.00 208.52 181.32 389.842232 512 207.00 1513.00 209.07 181.80 390.872236 512 207.00 1517.00 209.62 182.28 391.902240 512 207.00 1521.00 210.17 182.76 392.932244 512 207.00 1525.00 210.73 183.24 393.97

2248 512 207.00 1529.00 211.28 183.72 395.002252 512 207.00 1533.00 211.83 184.20 396.032256 512 207.00 1537.00 212.38 184.68 397.062260 512 207.00 1541.00 212.93 185.16 398.092264 512 207.00 1545.00 213.49 185.64 399.13

2268 512 207.00 1549.00 214.04 186.12 400.162272 512 207.00 1553.00 214.59 186.60 401.192276 512 207.00 1557.00 215.14 187.08 402.222280 512 207.00 1561.00 215.69 187.56 403.252284 512 207.00 1565.00 216.25 188.04 404.29

2288 512 207.00 1569.00 216.80 188.52 405.322292 512 207.00 1573.00 217.35 189.00 406.352296 512 207.00 1577.00 217.90 189.48 407.382300 512 207.00 1581.00 218.45 189.96 408.412304 512 207.00 1585.00 219.01 190.44 409.45

2308 512 207.00 1589.00 219.56 190.92 410.482312 512 207.00 1593.00 220.11 191.40 411.512316 512 207.00 1597.00 220.66 191.88 412.542320 512 207.00 1601.00 221.21 192.36 413.572324 512 207.00 1605.00 221.77 192.84 414.61

2328 512 207.00 1609.00 222.32 193.32 415.642332 512 207.00 1613.00 222.87 193.80 416.672336 512 207.00 1617.00 223.42 194.28 417.702340 512 207.00 1621.00 223.97 194.76 418.732344 512 207.00 1625.00 224.53 195.24 419.77

2348 512 207.00 1629.00 225.08 195.72 420.802352 512 207.00 1633.00 225.63 196.20 421.832356 512 207.00 1637.00 226.18 196.68 422.862360 512 207.00 1641.00 226.73 197.16 423.892364 512 207.00 1645.00 227.29 197.64 424.93

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Page 33

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter AMonthly table

2368 512 207.00 1649.00 227.84 198.12 425.962372 512 207.00 1653.00 228.39 198.60 426.992376 512 207.00 1657.00 228.94 199.08 428.022380 512 207.00 1661.00 229.49 199.56 429.052384 512 207.00 1665.00 230.05 200.04 430.09

2388 512 207.00 1669.00 230.60 200.52 431.122392 512 207.00 1673.00 231.15 201.00 432.152396 512 207.00 1677.00 231.70 201.48 433.182400 512 207.00 1681.00 232.25 201.96 434.212404 512 207.00 1685.00 232.81 202.44 435.25

2408 512 207.00 1689.00 233.36 202.92 436.282412 512 207.00 1693.00 233.91 203.40 437.312416 512 207.00 1697.00 234.46 203.88 438.342420 512 207.00 1701.00 235.01 204.36 439.372424 512 207.00 1705.00 235.57 204.84 440.41

2428 512 207.00 1709.00 236.12 205.32 441.442432 512 207.00 1713.00 236.67 205.80 442.472436 512 207.00 1717.00 237.22 206.28 443.502440 512 207.00 1721.00 237.77 206.76 444.532444 512 207.00 1725.00 238.33 207.24 445.57

2448 512 207.00 1729.00 238.88 207.72 446.602452 512 207.00 1733.00 239.43 208.20 447.632456 512 207.00 1737.00 239.98 208.68 448.662460 512 207.00 1741.00 240.53 209.16 449.692464 512 207.00 1745.00 241.09 209.64 450.73

2468 512 207.00 1749.00 241.64 210.12 451.762472 512 207.00 1753.00 242.19 210.60 452.792476 512 207.00 1757.00 242.74 211.08 453.822480 512 207.00 1761.00 243.29 211.56 454.852484 512 207.00 1765.00 243.85 212.04 455.89

2488 512 207.00 1769.00 244.40 212.52 456.922492 512 207.00 1773.00 244.95 213.00 457.952496 512 207.00 1777.00 245.50 213.48 458.982500 512 207.00 1781.00 246.05 213.96 460.012504 512 207.00 1785.00 246.61 214.44 461.05

2508 512 207.00 1789.00 247.16 214.92 462.082512 512 207.00 1793.00 247.71 215.40 463.112516 512 207.00 1797.00 248.26 215.88 464.142520 512 207.00 1801.00 248.81 216.36 465.172524 512 207.00 1805.00 249.37 216.84 466.21

2528 512 207.00 1809.00 249.92 217.32 467.242532 512 207.00 1813.00 250.47 217.80 468.272536 512 207.00 1817.00 251.02 218.28 469.302540 512 207.00 1821.00 251.57 218.76 470.332544 512 207.00 1825.00 252.13 219.24 471.37

2548 512 207.00 1829.00 252.68 219.72 472.402552 512 207.00 1833.00 253.23 220.20 473.432556 512 207.00 1837.00 253.78 220.68 474.462560 512 207.00 1841.00 254.33 221.16 475.492564 512 207.00 1845.00 254.89 221.64 476.53

2568 512 207.00 1849.00 255.44 222.12 477.562572 512 207.00 1853.00 255.99 222.60 478.592576 512 207.00 1857.00 256.54 223.08 479.622580 512 207.00 1861.00 257.09 223.56 480.652584 512 207.00 1865.00 257.65 224.04 481.69

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Page 34

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter A

2588 512 207.00 1869.00 258.20 224.52 482.722592 512 207.00 1873.00 258.75 225.00 483.752596 512 207.00 1877.00 259.30 225.48 484.782600 512 207.00 1881.00 259.85 225.96 485.812604 512 207.00 1885.00 260.41 226.44 486.85

2608 512 207.00 1889.00 260.96 226.92 487.882612 512 207.00 1893.00 261.51 227.40 488.912616 512 207.00 1897.00 262.06 227.88 489.942620 512 207.00 1901.00 262.61 228.36 490.972624 512 207.00 1905.00 263.17 228.84 492.01

2628 512 207.00 1909.00 263.72 229.32 493.042632 512 207.00 1913.00 264.27 229.80 494.072636 512 207.00 1917.00 264.82 230.28 495.102640 512 207.00 1921.00 265.37 230.76 496.132644 512 207.00 1925.00 265.93 231.24 497.17

2648 512 207.00 1929.00 266.48 231.72 498.202652 512 207.00 1933.00 267.03 232.20 499.232656 512 207.00 1937.00 267.58 232.68 500.262660 512 207.00 1941.00 268.13 233.16 501.292664 512 207.00 1945.00 268.69 233.64 502.33

2668 512 207.00 1949.00 269.24 234.12 503.362672 512 207.00 1953.00 269.79 234.60 504.392676 512 207.00 1957.00 270.34 235.08 505.422680 512 207.00 1961.00 270.89 235.56 506.452684 512 207.00 1965.00 271.45 236.04 507.49

2688 512 207.00 1969.00 272.00 236.52 508.522692 512 207.00 1973.00 272.55 237.00 509.552696 512 207.00 1977.00 273.10 237.48 510.582700 512 207.00 1981.00 273.65 237.96 511.612704 512 207.00 1985.00 274.21 238.44 512.65

2708 512 207.00 1989.00 274.76 238.92 513.682712 512 207.00 1993.00 275.31 239.40 514.712716 512 207.00 1997.00 275.86 239.88 515.742720 512 207.00 2001.00 276.41 240.36 516.772724 512 207.00 2005.00 276.97 240.84 517.81

2728 512 207.00 2009.00 277.52 241.32 518.842732 512 207.00 2013.00 278.07 241.80 519.872736 512 207.00 2017.00 278.62 242.28 520.902740 512 207.00 2021.00 279.17 242.76 521.932744 512 207.00 2025.00 279.73 243.24 522.97

2748 512 207.00 2029.00 280.28 243.72 524.002752 512 207.00 2033.00 280.83 244.20 525.032756 512 207.00 2037.00 281.38 244.68 526.062760 512 207.00 2041.00 281.93 245.16 527.092764 512 207.00 2045.00 282.49 245.64 528.13

2768 512 207.00 2049.00 283.04 246.12 529.162772 512 207.00 2053.00 283.59 246.60 530.192776 512 207.00 2057.00 284.14 247.08 531.222780 512 207.00 2061.00 284.69 247.56 532.252784 512 207.00 2065.00 285.25 248.04 533.29

2788 512 207.00 2069.00 285.80 248.52 534.322792 512 207.00 2073.00 286.35 249.00 535.352796 512 207.00 2077.00 286.90 249.48 536.382800 512 207.00 2081.00 287.45 249.96 537.412804 512 207.00 2085.00 288.01 250.44 538.45

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Page 35

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter AMonthly table

2808 512 207.00 2089.00 288.56 250.92 539.482812 512 207.00 2093.00 289.11 251.40 540.512816 512 207.00 2097.00 289.66 251.88 541.542820 512 207.00 2101.00 290.21 252.36 542.572824 512 207.00 2105.00 290.77 252.84 543.61

2828 512 207.00 2109.00 291.32 253.32 544.642832 512 207.00 2113.00 291.87 253.80 545.672836 512 207.00 2117.00 292.42 254.28 546.702840 512 207.00 2121.00 292.97 254.76 547.732844 512 207.00 2125.00 293.53 255.24 548.77

2848 512 207.00 2129.00 294.08 255.72 549.802852 512 207.00 2133.00 294.63 256.20 550.832856 512 207.00 2137.00 295.18 256.68 551.862860 512 207.00 2141.00 295.73 257.16 552.892864 512 207.00 2145.00 296.29 257.64 553.93

2868 512 207.00 2149.00 296.84 258.12 554.962872 512 207.00 2153.00 297.39 258.60 555.992876 512 207.00 2157.00 297.94 259.08 557.022880 512 207.00 2161.00 298.49 259.56 558.052884 512 207.00 2165.00 299.05 260.04 559.09

2888 512 207.00 2169.00 299.60 260.52 560.122892 512 207.00 2173.00 300.15 261.00 561.152896 512 207.00 2177.00 300.70 261.48 562.182900 512 207.00 2181.00 301.25 261.96 563.212904 512 207.00 2185.00 301.81 262.44 564.25

2908 512 207.00 2189.00 302.36 262.92 565.282912 512 207.00 2193.00 302.91 263.40 566.312916 512 207.00 2197.00 303.46 263.88 567.342920 512 207.00 2201.00 304.01 264.36 568.372924 512 207.00 2205.00 304.57 264.84 569.41

2928 512 207.00 2209.00 305.12 265.32 570.442932 512 207.00 2213.00 305.67 265.80 571.472936 512 207.00 2217.00 306.22 266.28 572.502940 512 207.00 2221.00 306.77 266.76 573.532944 512 207.00 2225.00 307.33 267.24 574.57

2948 512 207.00 2229.00 307.88 267.72 575.602952 512 207.00 2233.00 308.43 268.20 576.632956 512 207.00 2237.00 308.98 268.68 577.662960 512 207.00 2241.00 309.53 269.16 578.692964 512 207.00 2245.00 310.09 269.64 579.73

2968 512 207.00 2249.00 310.64 270.12 580.762972 512 207.00 2253.00 311.19 270.60 581.792976 512 207.00 2257.00 311.74 271.08 582.822980 512 207.00 2261.00 312.29 271.56 583.852984 512 207.00 2265.00 312.85 272.04 584.89

2988 512 207.00 2269.00 313.40 272.52 585.922992 512 207.00 2273.00 313.95 273.00 586.952996 512 207.00 2277.00 314.50 273.48 587.983000 512 207.00 2281.00 315.05 273.96 589.013004 512 207.00 2285.00 315.61 274.44 590.05

3008 512 207.00 2289.00 316.16 274.92 591.083012 512 207.00 2293.00 316.71 275.40 592.113016 512 207.00 2297.00 317.26 275.88 593.143020 512 207.00 2301.00 317.81 276.36 594.173024 512 207.00 2305.00 318.37 276.84 595.21

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Page 36

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter A

3028 512 207.00 2309.00 318.92 277.32 596.243032 512 207.00 2313.00 319.47 277.80 597.273036 512 207.00 2317.00 320.02 278.28 598.303040 512 207.00 2321.00 320.57 278.76 599.333044 512 207.00 2325.00 321.13 279.24 600.37

3048 512 207.00 2329.00 321.68 279.72 601.403052 512 207.00 2333.00 322.23 280.20 602.433056 512 207.00 2337.00 322.78 280.68 603.463060 512 207.00 2341.00 323.33 281.16 604.493064 512 207.00 2345.00 323.89 281.64 605.53

3068 512 207.00 2349.00 324.44 282.12 606.563072 512 207.00 2353.00 324.99 282.60 607.593076 512 207.00 2357.00 325.54 283.08 608.623080 512 207.00 2361.00 326.09 283.56 609.653084 512 207.00 2365.00 326.65 284.04 610.69

3088 512 207.00 2369.00 327.20 284.52 611.723092 512 207.00 2373.00 327.75 285.00 612.753096 512 207.00 2377.00 328.30 285.48 613.783100 512 207.00 2381.00 328.85 285.96 614.813104 512 207.00 2385.00 329.41 286.44 615.85

3108 512 207.00 2389.00 329.96 286.92 616.883112 512 207.00 2393.00 330.51 287.40 617.913116 512 207.00 2397.00 331.06 287.88 618.943120 512 207.00 2401.00 331.61 288.36 619.973124 512 207.00 2405.00 332.17 288.84 621.01

3128 512 207.00 2409.00 332.72 289.32 622.043132 512 207.00 2413.00 333.27 289.80 623.073136 512 207.00 2417.00 333.82 290.28 624.103140 512 207.00 2421.00 334.37 290.76 625.133144 512 207.00 2425.00 334.93 291.24 626.17

3148 512 207.00 2429.00 335.48 291.72 627.203152 512 207.00 2433.00 336.03 292.20 628.233156 512 207.00 2437.00 336.58 292.68 629.263160 512 207.00 2441.00 337.13 293.16 630.293164 512 207.00 2445.00 337.69 293.64 631.33

3168 512 207.00 2449.00 338.24 294.12 632.363172 512 207.00 2453.00 338.79 294.60 633.393176 512 207.00 2457.00 339.34 295.08 634.423180 512 207.00 2461.00 339.89 295.56 635.453184 512 207.00 2465.00 340.45 296.04 636.49

3188 512 207.00 2469.00 341.00 296.52 637.523192 512 207.00 2473.00 341.55 297.00 638.553196 512 207.00 2477.00 342.10 297.48 639.583200 512 207.00 2481.00 342.65 297.96 640.613204 512 207.00 2485.00 343.21 298.44 641.65

3208 512 207.00 2489.00 343.76 298.92 642.683212 512 207.00 2493.00 344.31 299.40 643.713216 512 207.00 2497.00 344.86 299.88 644.743220 512 207.00 2501.00 345.41 300.36 645.773224 512 207.00 2505.00 345.97 300.84 646.81

3228 512 207.00 2509.00 346.52 301.32 647.843232 512 207.00 2513.00 347.07 301.80 648.873236 512 207.00 2517.00 347.62 302.28 649.903240 512 207.00 2521.00 348.17 302.76 650.933244 512 207.00 2525.00 348.73 303.24 651.97

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Page 37

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter AMonthly table

3248 512 207.00 2529.00 349.28 303.72 653.003252 512 207.00 2533.00 349.83 304.20 654.033256 512 207.00 2537.00 350.38 304.68 655.063260 512 207.00 2541.00 350.93 305.16 656.093264 512 207.00 2545.00 351.49 305.64 657.13

3268 512 207.00 2549.00 352.04 306.12 658.163272 512 207.00 2553.00 352.59 306.60 659.193276 512 207.00 2557.00 353.14 307.08 660.223280 512 207.00 2561.00 353.69 307.56 661.253284 512 207.00 2565.00 354.25 308.04 662.29

3288 512 207.00 2569.00 354.80 308.52 663.323292 512 207.00 2573.00 355.35 309.00 664.353296 512 207.00 2577.00 355.90 309.48 665.383300 512 207.00 2581.00 356.45 309.96 666.413304 512 207.00 2585.00 357.01 310.44 667.45

3308 512 207.00 2589.00 357.56 310.92 668.483312 512 207.00 2593.00 358.11 311.40 669.513316 512 207.00 2597.00 358.66 311.88 670.543320 512 207.00 2601.00 359.21 312.36 671.573324 512 207.00 2605.00 359.77 312.84 672.61

3328 512 207.00 2609.00 360.32 313.32 673.643332 512 207.00 2613.00 360.87 313.80 674.673336 512 207.00 2617.00 361.42 314.28 675.703340 512 207.00 2621.00 361.97 314.76 676.733344 512 207.00 2625.00 362.53 315.24 677.77

3348 512 207.00 2629.00 363.08 315.72 678.803352 512 207.00 2633.00 363.63 316.20 679.833356 512 207.00 2637.00 364.18 316.68 680.863360 512 207.00 2641.00 364.73 317.16 681.893364 512 207.00 2645.00 365.29 317.64 682.93

3368 512 207.00 2649.00 365.84 318.12 683.963372 512 207.00 2653.00 366.39 318.60 684.993376 512 207.00 2657.00 366.94 319.08 686.023380 512 207.00 2661.00 367.49 319.56 687.053384 512 207.00 2665.00 368.05 320.04 688.09

3388 512 207.00 2669.00 368.60 320.52 689.123392 512 207.00 2673.00 369.15 321.00 690.153396 512 207.00 2677.00 369.70 321.48 691.183400 512 207.00 2681.00 370.25 321.96 692.213404 512 207.00 2685.00 370.81 322.44 693.25

3408 512 207.00 2689.00 371.36 322.92 694.283412 512 207.00 2693.00 371.91 323.40 695.313416 512 207.00 2697.00 372.46 323.88 696.343420 512 207.00 2701.00 373.01 324.36 697.373424 512 207.00 2705.00 373.57 324.84 698.41

3428 512 207.00 2709.00 374.12 325.32 699.443432 512 207.00 2713.00 374.67 325.80 700.473436 512 207.00 2717.00 375.22 326.28 701.503440 512 207.00 2721.00 375.77 326.76 702.533444 512 207.00 2725.00 376.33 327.24 703.57

3448 512 207.00 2729.00 376.88 327.72 704.603452 512 207.00 2733.00 377.43 328.20 705.633456 512 207.00 2737.00 377.98 328.68 706.663460 512 207.00 2741.00 378.53 329.16 707.693464 512 207.00 2745.00 379.09 329.64 708.73

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Page 38

Monthly tableTable letter A

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

3468 512 207.00 2749.00 379.64 330.12 709.763472 512 207.00 2753.00 380.19 330.60 710.793476 512 207.00 2757.00 380.74 331.08 711.823480 512 207.00 2761.00 381.29 331.56 712.853484 512 207.00 2765.00 381.85 332.04 713.89

3488 512 207.00 2769.00 382.40 332.52 714.923492 512 207.00 2773.00 382.95 333.00 715.953496 512 207.00 2777.00 383.50 333.48 716.983500 512 207.00 2781.00 384.05 333.96 718.013504 512 207.00 2785.00 384.61 334.44 719.05

3508 512 207.00 2789.00 385.16 334.92 720.083512 512 207.00 2793.00 385.71 335.40 721.113516 512 207.00 2797.00 386.26 335.88 722.143520 512 207.00 2801.00 386.81 336.36 723.173524 512 207.00 2805.00 387.37 336.84 724.21

3528 512 207.00 2809.00 387.92 337.32 725.243532 512 207.00 2813.00 388.47 337.80 726.273536 512 207.00 2817.00 389.02 338.28 727.303540 512 207.00 2821.00 389.57 338.76 728.333544 512 207.00 2825.00 390.13 339.24 729.37

3548 512 207.00 2829.00 390.68 339.72 730.403552 512 207.00 2833.00 391.23 340.20 731.433556 512 207.00 2837.00 391.78 340.68 732.463560 512 207.00 2841.00 392.33 341.16 733.493564 512 207.00 2845.00 392.89 341.64 734.53

3568 512 207.00 2849.00 393.44 342.12 735.563572 512 207.00 2853.00 393.99 342.60 736.593576 512 207.00 2857.00 394.54 343.08 737.623580 512 207.00 2861.00 395.09 343.56 738.653584 512 207.00 2865.00 395.65 344.04 739.69

3588 512 207.00 2869.00 396.20 344.52 740.723592 512 207.00 2873.00 396.75 345.00 741.753596 512 207.00 2877.00 397.30 345.48 742.783600 512 207.00 2881.00 397.85 345.96 743.813604 512 207.00 2885.00 398.41 346.44 744.85

3608 512 207.00 2889.00 398.96 346.92 745.883612 512 207.00 2893.00 399.51 347.40 746.913616 512 207.00 2897.00 400.06 347.88 747.943620 512 207.00 2901.00 400.61 348.36 748.973624 512 207.00 2905.00 401.17 348.84 750.01

3628 512 207.00 2909.00 401.72 349.32 751.043632 512 207.00 2913.00 402.27 349.80 752.073636 512 207.00 2917.00 402.82 350.28 753.103640 512 207.00 2921.00 403.37 350.76 754.133644 512 207.00 2925.00 403.93 351.24 755.17

3648 512 207.00 2929.00 404.48 351.72 756.203652 512 207.00 2933.00 405.03 352.20 757.233656 512 207.00 2937.00 405.58 352.68 758.263660 512 207.00 2941.00 406.13 353.16 759.293664 512 207.00 2945.00 406.69 353.64 760.33

3668 512 207.00 2949.00 407.24 354.12 761.363672 512 207.00 2953.00 407.79 354.60 762.393676 512 207.00 2957.00 408.34 355.08 763.423680 512 207.00 2961.00 408.89 355.56 764.453684 512 207.00 2965.00 409.45 356.04 765.49

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Page 39

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter AMonthly table

3688 512 207.00 2969.00 410.00 356.52 766.523692 512 207.00 2973.00 410.55 357.00 767.553696 512 207.00 2977.00 411.10 357.48 768.583700 512 207.00 2981.00 411.65 357.96 769.613704 512 207.00 2985.00 412.21 358.44 770.65

3708 512 207.00 2989.00 412.76 358.92 771.683712 512 207.00 2993.00 413.31 359.40 772.713716 512 207.00 2997.00 413.86 359.88 773.743720 512 207.00 3001.00 414.41 360.36 774.773724 512 207.00 3005.00 414.97 360.84 775.81

3728 512 207.00 3009.00 415.52 361.32 776.843732 512 207.00 3013.00 416.07 361.80 777.873736 512 207.00 3017.00 416.62 362.28 778.903740 512 207.00 3021.00 417.17 362.76 779.933744 512 207.00 3025.00 417.73 363.24 780.97

3748 512 207.00 3029.00 418.28 363.72 782.003752 512 207.00 3033.00 418.83 364.20 783.033756 512 207.00 3037.00 419.38 364.68 784.063760 512 207.00 3041.00 419.93 365.16 785.093764 512 207.00 3045.00 420.49 365.64 786.13

3768 512 207.00 3049.00 421.04 366.12 787.163772 512 207.00 3053.00 421.59 366.60 788.193776 512 207.00 3057.00 422.14 367.08 789.223780 512 207.00 3061.00 422.69 367.56 790.253784 512 207.00 3065.00 423.25 368.04 791.29

3788 512 207.00 3069.00 423.80 368.52 792.323792 512 207.00 3073.00 424.35 369.00 793.353796 512 207.00 3077.00 424.90 369.48 794.383800 512 207.00 3081.00 425.45 369.96 795.413804 512 207.00 3085.00 426.01 370.44 796.45

3808 512 207.00 3089.00 426.56 370.92 797.483812 512 207.00 3093.00 427.11 371.40 798.513816 512 207.00 3097.00 427.66 371.88 799.543820 512 207.00 3101.00 428.21 372.36 800.573824 512 207.00 3105.00 428.77 372.84 801.61

3828 512 207.00 3109.00 429.32 373.32 802.643832 512 207.00 3113.00 429.87 373.80 803.673836 512 207.00 3117.00 430.42 374.28 804.703840 512 207.00 3121.00 430.97 374.76 805.733844 512 207.00 3125.00 431.53 375.24 806.77

3848 512 207.00 3129.00 432.08 375.72 807.803852 512 207.00 3133.00 432.63 376.20 808.833856 512 207.00 3137.00 433.18 376.68 809.863860 512 207.00 3141.00 433.73 377.16 810.893864 512 207.00 3145.00 434.29 377.64 811.93

3868 512 207.00 3149.00 434.84 378.12 812.963872 512 207.00 3153.00 435.39 378.60 813.993876 512 207.00 3157.00 435.94 379.08 815.023880 512 207.00 3161.00 436.49 379.56 816.053884 512 207.00 3165.00 437.05 380.04 817.09

3888 512 207.00 3169.00 437.60 380.52 818.123892 512 207.00 3173.00 438.15 381.00 819.153896 512 207.00 3177.00 438.70 381.48 820.183900 512 207.00 3181.00 439.25 381.96 821.213904 512 207.00 3185.00 439.81 382.44 822.25

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Page 40

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter A

3908 512 207.00 3189.00 440.36 382.92 823.283912 512 207.00 3193.00 440.91 383.40 824.313916 512 207.00 3197.00 441.46 383.88 825.343920 512 207.00 3201.00 442.01 384.36 826.373924 512 207.00 3205.00 442.57 384.84 827.41

3928 512 207.00 3209.00 443.12 385.32 828.443932 512 207.00 3213.00 443.67 385.80 829.473936 512 207.00 3217.00 444.22 386.28 830.503940 512 207.00 3221.00 444.77 386.76 831.533944 512 207.00 3225.00 445.33 387.24 832.57

3948 512 207.00 3229.00 445.88 387.72 833.603952 512 207.00 3233.00 446.43 388.20 834.633956 512 207.00 3237.00 446.98 388.68 835.663960 512 207.00 3241.00 447.53 389.16 836.693964 512 207.00 3245.00 448.09 389.64 837.73

3968 512 207.00 3249.00 448.64 390.12 838.763972 512 207.00 3253.00 449.19 390.60 839.793976 512 207.00 3257.00 449.74 391.08 840.823980 512 207.00 3261.00 450.29 391.56 841.853984 512 207.00 3265.00 450.85 392.04 842.89

3988 512 207.00 3269.00 451.40 392.52 843.923992 512 207.00 3273.00 451.95 393.00 844.953996 512 207.00 3277.00 452.50 393.48 845.984000 512 207.00 3281.00 453.05 393.96 847.014004 512 207.00 3285.00 453.61 394.44 848.05

4008 512 207.00 3289.00 454.16 394.92 849.084012 512 207.00 3293.00 454.71 395.40 850.114016 512 207.00 3297.00 455.26 395.88 851.144020 512 207.00 3301.00 455.81 396.36 852.174024 512 207.00 3305.00 456.37 396.84 853.21

4028 512 207.00 3309.00 456.92 397.32 854.244032 512 207.00 3313.00 457.47 397.80 855.274036 512 207.00 3317.00 458.02 398.28 856.304040 512 207.00 3321.00 458.57 398.76 857.334044 512 207.00 3325.00 459.13 399.24 858.37

4048 512 207.00 3329.00 459.68 399.72 859.404052 512 207.00 3333.00 460.23 400.20 860.434056 512 207.00 3337.00 460.78 400.68 861.464060 512 207.00 3341.00 461.33 401.16 862.494064 512 207.00 3345.00 461.89 401.64 863.53

4068 512 207.00 3349.00 462.44 402.12 864.564072 512 207.00 3353.00 462.99 402.60 865.594076 512 207.00 3357.00 463.54 403.08 866.624080 512 207.00 3361.00 464.09 403.56 867.654084 512 207.00 3365.00 464.65 404.04 868.69

4088 512 207.00 3369.00 465.20 404.52 869.724092 512 207.00 3373.00 465.75 405.00 870.754096 512 207.00 3377.00 466.30 405.48 871.784100 512 207.00 3381.00 466.85 405.96 872.814104 512 207.00 3385.00 467.41 406.44 873.85

4108 512 207.00 3389.00 467.96 406.92 874.884112 512 207.00 3393.00 468.51 407.40 875.914116 512 207.00 3397.00 469.06 407.88 876.944120 512 207.00 3401.00 469.61 408.36 877.974124 512 207.00 3405.00 470.17 408.84 879.01

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Page 41

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

If the employee’s gross pay is over £4,167, go to page 178.

Table letter AMonthly table

4128 512 207.00 3409.00 470.72 409.32 880.044132 512 207.00 3413.00 471.27 409.80 881.074136 512 207.00 3417.00 471.82 410.28 882.104140 512 207.00 3421.00 472.37 410.76 883.134144 512 207.00 3425.00 472.93 411.24 884.17

4148 512 207.00 3429.00 473.48 411.72 885.204152 512 207.00 3433.00 474.03 412.20 886.234156 512 207.00 3437.00 474.58 412.68 887.264160 512 207.00 3441.00 475.13 413.16 888.294164 512 207.00 3445.00 475.62 413.58 889.20

4167 512 207.00 3448.00 475.82 413.76 889.58

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Page 42

Table letter H

Use this table for employees who are apprentices on an Approved Apprenticeship scheme and under the age of 25.

Do not use this table for:• any tax year other than 2019 to 2020

• employees who are under the age of 21 unless they are on an Approved Apprenticeship scheme (go to Table letter M)

• married women or widows who have the right to pay reduced rate employee’s NICs (go to Table letter B in booklet CA41)

• employees who are State Pension age or over (go to Table letter C in booklet CA41)

• employees who are aged 21 or over, for whom you hold form CA2700 (go to Table letter J)

• employees who are under the age of 21, for whom you hold form CA2700 (go to Table letter Z)

Completing form RT11, 'Deductions working sheet’ or substitute

1 Enter ‘H’ in the NICs Category Letter column on form RT11.

2 Copy the figures in columns 1a – 1e of the table to columns 1a – 1e on the line next to the tax week in which the employee is paid, on form RT11.

If the employee’s total earnings fall between the LEL and the UEL/UST/AUST and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST/AUST, go to page 163.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step, with the exception of the LEL, PT, ST, UEL, UST and AUST, is worked out at the mid-point of the steps so you and your employee may pay slightly more or less than if you used the exact percentage method.

Weekly table for standard rate NICs for use from 6 April 2019 to 5 April 2020

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Up to and including £117.99

No NICs liability, make no entries on form RT11

118 118 0.00 0.00 0.00 0.00 0.00119 118 1.00 0.00 0.00 0.00 0.00120 118 2.00 0.00 0.00 0.00 0.00121 118 3.00 0.00 0.00 0.00 0.00122 118 4.00 0.00 0.00 0.00 0.00

123 118 5.00 0.00 0.00 0.00 0.00124 118 6.00 0.00 0.00 0.00 0.00125 118 7.00 0.00 0.00 0.00 0.00126 118 8.00 0.00 0.00 0.00 0.00127 118 9.00 0.00 0.00 0.00 0.00

128 118 10.00 0.00 0.00 0.00 0.00129 118 11.00 0.00 0.00 0.00 0.00130 118 12.00 0.00 0.00 0.00 0.00131 118 13.00 0.00 0.00 0.00 0.00132 118 14.00 0.00 0.00 0.00 0.00

133 118 15.00 0.00 0.00 0.00 0.00134 118 16.00 0.00 0.00 0.00 0.00135 118 17.00 0.00 0.00 0.00 0.00136 118 18.00 0.00 0.00 0.00 0.00137 118 19.00 0.00 0.00 0.00 0.00

138 118 20.00 0.00 0.00 0.00 0.00139 118 21.00 0.00 0.00 0.00 0.00140 118 22.00 0.00 0.00 0.00 0.00141 118 23.00 0.00 0.00 0.00 0.00142 118 24.00 0.00 0.00 0.00 0.00

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Page 43

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter HWeekly table

143 118 25.00 0.00 0.00 0.00 0.00144 118 26.00 0.00 0.00 0.00 0.00145 118 27.00 0.00 0.00 0.00 0.00146 118 28.00 0.00 0.00 0.00 0.00147 118 29.00 0.00 0.00 0.00 0.00

148 118 30.00 0.00 0.00 0.00 0.00149 118 31.00 0.00 0.00 0.00 0.00150 118 32.00 0.00 0.00 0.00 0.00151 118 33.00 0.00 0.00 0.00 0.00152 118 34.00 0.00 0.00 0.00 0.00

153 118 35.00 0.00 0.00 0.00 0.00154 118 36.00 0.00 0.00 0.00 0.00155 118 37.00 0.00 0.00 0.00 0.00156 118 38.00 0.00 0.00 0.00 0.00157 118 39.00 0.00 0.00 0.00 0.00

158 118 40.00 0.00 0.00 0.00 0.00159 118 41.00 0.00 0.00 0.00 0.00160 118 42.00 0.00 0.00 0.00 0.00161 118 43.00 0.00 0.00 0.00 0.00162 118 44.00 0.00 0.00 0.00 0.00

163 118 45.00 0.00 0.00 0.00 0.00164 118 46.00 0.00 0.00 0.00 0.00165 118 47.00 0.00 0.00 0.00 0.00166 118 48.00 0.00 0.00 0.00 0.00167 118 48.00 1.00 0.00 0.18 0.18

168 118 48.00 2.00 0.00 0.30 0.30169 118 48.00 3.00 0.00 0.42 0.42170 118 48.00 4.00 0.00 0.54 0.54171 118 48.00 5.00 0.00 0.66 0.66172 118 48.00 6.00 0.00 0.78 0.78

173 118 48.00 7.00 0.00 0.90 0.90174 118 48.00 8.00 0.00 1.02 1.02175 118 48.00 9.00 0.00 1.14 1.14176 118 48.00 10.00 0.00 1.26 1.26177 118 48.00 11.00 0.00 1.38 1.38

178 118 48.00 12.00 0.00 1.50 1.50179 118 48.00 13.00 0.00 1.62 1.62180 118 48.00 14.00 0.00 1.74 1.74181 118 48.00 15.00 0.00 1.86 1.86182 118 48.00 16.00 0.00 1.98 1.98

183 118 48.00 17.00 0.00 2.10 2.10184 118 48.00 18.00 0.00 2.22 2.22185 118 48.00 19.00 0.00 2.34 2.34186 118 48.00 20.00 0.00 2.46 2.46187 118 48.00 21.00 0.00 2.58 2.58

188 118 48.00 22.00 0.00 2.70 2.70189 118 48.00 23.00 0.00 2.82 2.82190 118 48.00 24.00 0.00 2.94 2.94191 118 48.00 25.00 0.00 3.06 3.06192 118 48.00 26.00 0.00 3.18 3.18

193 118 48.00 27.00 0.00 3.30 3.30194 118 48.00 28.00 0.00 3.42 3.42195 118 48.00 29.00 0.00 3.54 3.54196 118 48.00 30.00 0.00 3.66 3.66197 118 48.00 31.00 0.00 3.78 3.78

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Page 44

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter H

198 118 48.00 32.00 0.00 3.90 3.90199 118 48.00 33.00 0.00 4.02 4.02200 118 48.00 34.00 0.00 4.14 4.14201 118 48.00 35.00 0.00 4.26 4.26202 118 48.00 36.00 0.00 4.38 4.38

203 118 48.00 37.00 0.00 4.50 4.50204 118 48.00 38.00 0.00 4.62 4.62205 118 48.00 39.00 0.00 4.74 4.74206 118 48.00 40.00 0.00 4.86 4.86207 118 48.00 41.00 0.00 4.98 4.98

208 118 48.00 42.00 0.00 5.10 5.10209 118 48.00 43.00 0.00 5.22 5.22210 118 48.00 44.00 0.00 5.34 5.34211 118 48.00 45.00 0.00 5.46 5.46212 118 48.00 46.00 0.00 5.58 5.58

213 118 48.00 47.00 0.00 5.70 5.70214 118 48.00 48.00 0.00 5.82 5.82215 118 48.00 49.00 0.00 5.94 5.94216 118 48.00 50.00 0.00 6.06 6.06217 118 48.00 51.00 0.00 6.18 6.18

218 118 48.00 52.00 0.00 6.30 6.30219 118 48.00 53.00 0.00 6.42 6.42220 118 48.00 54.00 0.00 6.54 6.54221 118 48.00 55.00 0.00 6.66 6.66222 118 48.00 56.00 0.00 6.78 6.78

223 118 48.00 57.00 0.00 6.90 6.90224 118 48.00 58.00 0.00 7.02 7.02225 118 48.00 59.00 0.00 7.14 7.14226 118 48.00 60.00 0.00 7.26 7.26227 118 48.00 61.00 0.00 7.38 7.38

228 118 48.00 62.00 0.00 7.50 7.50229 118 48.00 63.00 0.00 7.62 7.62230 118 48.00 64.00 0.00 7.74 7.74231 118 48.00 65.00 0.00 7.86 7.86232 118 48.00 66.00 0.00 7.98 7.98

233 118 48.00 67.00 0.00 8.10 8.10234 118 48.00 68.00 0.00 8.22 8.22235 118 48.00 69.00 0.00 8.34 8.34236 118 48.00 70.00 0.00 8.46 8.46237 118 48.00 71.00 0.00 8.58 8.58

238 118 48.00 72.00 0.00 8.70 8.70239 118 48.00 73.00 0.00 8.82 8.82240 118 48.00 74.00 0.00 8.94 8.94241 118 48.00 75.00 0.00 9.06 9.06242 118 48.00 76.00 0.00 9.18 9.18

243 118 48.00 77.00 0.00 9.30 9.30244 118 48.00 78.00 0.00 9.42 9.42245 118 48.00 79.00 0.00 9.54 9.54246 118 48.00 80.00 0.00 9.66 9.66247 118 48.00 81.00 0.00 9.78 9.78

248 118 48.00 82.00 0.00 9.90 9.90249 118 48.00 83.00 0.00 10.02 10.02250 118 48.00 84.00 0.00 10.14 10.14251 118 48.00 85.00 0.00 10.26 10.26252 118 48.00 86.00 0.00 10.38 10.38

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Page 45

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter HWeekly table

253 118 48.00 87.00 0.00 10.50 10.50254 118 48.00 88.00 0.00 10.62 10.62255 118 48.00 89.00 0.00 10.74 10.74256 118 48.00 90.00 0.00 10.86 10.86257 118 48.00 91.00 0.00 10.98 10.98

258 118 48.00 92.00 0.00 11.10 11.10259 118 48.00 93.00 0.00 11.22 11.22260 118 48.00 94.00 0.00 11.34 11.34261 118 48.00 95.00 0.00 11.46 11.46262 118 48.00 96.00 0.00 11.58 11.58

263 118 48.00 97.00 0.00 11.70 11.70264 118 48.00 98.00 0.00 11.82 11.82265 118 48.00 99.00 0.00 11.94 11.94266 118 48.00 100.00 0.00 12.06 12.06267 118 48.00 101.00 0.00 12.18 12.18

268 118 48.00 102.00 0.00 12.30 12.30269 118 48.00 103.00 0.00 12.42 12.42270 118 48.00 104.00 0.00 12.54 12.54271 118 48.00 105.00 0.00 12.66 12.66272 118 48.00 106.00 0.00 12.78 12.78

273 118 48.00 107.00 0.00 12.90 12.90274 118 48.00 108.00 0.00 13.02 13.02275 118 48.00 109.00 0.00 13.14 13.14276 118 48.00 110.00 0.00 13.26 13.26277 118 48.00 111.00 0.00 13.38 13.38

278 118 48.00 112.00 0.00 13.50 13.50279 118 48.00 113.00 0.00 13.62 13.62280 118 48.00 114.00 0.00 13.74 13.74281 118 48.00 115.00 0.00 13.86 13.86282 118 48.00 116.00 0.00 13.98 13.98

283 118 48.00 117.00 0.00 14.10 14.10284 118 48.00 118.00 0.00 14.22 14.22285 118 48.00 119.00 0.00 14.34 14.34286 118 48.00 120.00 0.00 14.46 14.46287 118 48.00 121.00 0.00 14.58 14.58

288 118 48.00 122.00 0.00 14.70 14.70289 118 48.00 123.00 0.00 14.82 14.82290 118 48.00 124.00 0.00 14.94 14.94291 118 48.00 125.00 0.00 15.06 15.06292 118 48.00 126.00 0.00 15.18 15.18

293 118 48.00 127.00 0.00 15.30 15.30294 118 48.00 128.00 0.00 15.42 15.42295 118 48.00 129.00 0.00 15.54 15.54296 118 48.00 130.00 0.00 15.66 15.66297 118 48.00 131.00 0.00 15.78 15.78

298 118 48.00 132.00 0.00 15.90 15.90299 118 48.00 133.00 0.00 16.02 16.02300 118 48.00 134.00 0.00 16.14 16.14301 118 48.00 135.00 0.00 16.26 16.26302 118 48.00 136.00 0.00 16.38 16.38

303 118 48.00 137.00 0.00 16.50 16.50304 118 48.00 138.00 0.00 16.62 16.62305 118 48.00 139.00 0.00 16.74 16.74306 118 48.00 140.00 0.00 16.86 16.86307 118 48.00 141.00 0.00 16.98 16.98

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Page 46

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter H

308 118 48.00 142.00 0.00 17.10 17.10309 118 48.00 143.00 0.00 17.22 17.22310 118 48.00 144.00 0.00 17.34 17.34311 118 48.00 145.00 0.00 17.46 17.46312 118 48.00 146.00 0.00 17.58 17.58

313 118 48.00 147.00 0.00 17.70 17.70314 118 48.00 148.00 0.00 17.82 17.82315 118 48.00 149.00 0.00 17.94 17.94316 118 48.00 150.00 0.00 18.06 18.06317 118 48.00 151.00 0.00 18.18 18.18

318 118 48.00 152.00 0.00 18.30 18.30319 118 48.00 153.00 0.00 18.42 18.42320 118 48.00 154.00 0.00 18.54 18.54321 118 48.00 155.00 0.00 18.66 18.66322 118 48.00 156.00 0.00 18.78 18.78

323 118 48.00 157.00 0.00 18.90 18.90324 118 48.00 158.00 0.00 19.02 19.02325 118 48.00 159.00 0.00 19.14 19.14326 118 48.00 160.00 0.00 19.26 19.26327 118 48.00 161.00 0.00 19.38 19.38

328 118 48.00 162.00 0.00 19.50 19.50329 118 48.00 163.00 0.00 19.62 19.62330 118 48.00 164.00 0.00 19.74 19.74331 118 48.00 165.00 0.00 19.86 19.86332 118 48.00 166.00 0.00 19.98 19.98

333 118 48.00 167.00 0.00 20.10 20.10334 118 48.00 168.00 0.00 20.22 20.22335 118 48.00 169.00 0.00 20.34 20.34336 118 48.00 170.00 0.00 20.46 20.46337 118 48.00 171.00 0.00 20.58 20.58

338 118 48.00 172.00 0.00 20.70 20.70339 118 48.00 173.00 0.00 20.82 20.82340 118 48.00 174.00 0.00 20.94 20.94341 118 48.00 175.00 0.00 21.06 21.06342 118 48.00 176.00 0.00 21.18 21.18

343 118 48.00 177.00 0.00 21.30 21.30344 118 48.00 178.00 0.00 21.42 21.42345 118 48.00 179.00 0.00 21.54 21.54346 118 48.00 180.00 0.00 21.66 21.66347 118 48.00 181.00 0.00 21.78 21.78

348 118 48.00 182.00 0.00 21.90 21.90349 118 48.00 183.00 0.00 22.02 22.02350 118 48.00 184.00 0.00 22.14 22.14351 118 48.00 185.00 0.00 22.26 22.26352 118 48.00 186.00 0.00 22.38 22.38

353 118 48.00 187.00 0.00 22.50 22.50354 118 48.00 188.00 0.00 22.62 22.62355 118 48.00 189.00 0.00 22.74 22.74356 118 48.00 190.00 0.00 22.86 22.86357 118 48.00 191.00 0.00 22.98 22.98

358 118 48.00 192.00 0.00 23.10 23.10359 118 48.00 193.00 0.00 23.22 23.22360 118 48.00 194.00 0.00 23.34 23.34361 118 48.00 195.00 0.00 23.46 23.46362 118 48.00 196.00 0.00 23.58 23.58

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Page 47

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter HWeekly table

363 118 48.00 197.00 0.00 23.70 23.70364 118 48.00 198.00 0.00 23.82 23.82365 118 48.00 199.00 0.00 23.94 23.94366 118 48.00 200.00 0.00 24.06 24.06367 118 48.00 201.00 0.00 24.18 24.18

368 118 48.00 202.00 0.00 24.30 24.30369 118 48.00 203.00 0.00 24.42 24.42370 118 48.00 204.00 0.00 24.54 24.54371 118 48.00 205.00 0.00 24.66 24.66372 118 48.00 206.00 0.00 24.78 24.78

373 118 48.00 207.00 0.00 24.90 24.90374 118 48.00 208.00 0.00 25.02 25.02375 118 48.00 209.00 0.00 25.14 25.14376 118 48.00 210.00 0.00 25.26 25.26377 118 48.00 211.00 0.00 25.38 25.38

378 118 48.00 212.00 0.00 25.50 25.50379 118 48.00 213.00 0.00 25.62 25.62380 118 48.00 214.00 0.00 25.74 25.74381 118 48.00 215.00 0.00 25.86 25.86382 118 48.00 216.00 0.00 25.98 25.98

383 118 48.00 217.00 0.00 26.10 26.10384 118 48.00 218.00 0.00 26.22 26.22385 118 48.00 219.00 0.00 26.34 26.34386 118 48.00 220.00 0.00 26.46 26.46387 118 48.00 221.00 0.00 26.58 26.58

388 118 48.00 222.00 0.00 26.70 26.70389 118 48.00 223.00 0.00 26.82 26.82390 118 48.00 224.00 0.00 26.94 26.94391 118 48.00 225.00 0.00 27.06 27.06392 118 48.00 226.00 0.00 27.18 27.18

393 118 48.00 227.00 0.00 27.30 27.30394 118 48.00 228.00 0.00 27.42 27.42395 118 48.00 229.00 0.00 27.54 27.54396 118 48.00 230.00 0.00 27.66 27.66397 118 48.00 231.00 0.00 27.78 27.78

398 118 48.00 232.00 0.00 27.90 27.90399 118 48.00 233.00 0.00 28.02 28.02400 118 48.00 234.00 0.00 28.14 28.14401 118 48.00 235.00 0.00 28.26 28.26402 118 48.00 236.00 0.00 28.38 28.38

403 118 48.00 237.00 0.00 28.50 28.50404 118 48.00 238.00 0.00 28.62 28.62405 118 48.00 239.00 0.00 28.74 28.74406 118 48.00 240.00 0.00 28.86 28.86407 118 48.00 241.00 0.00 28.98 28.98

408 118 48.00 242.00 0.00 29.10 29.10409 118 48.00 243.00 0.00 29.22 29.22410 118 48.00 244.00 0.00 29.34 29.34411 118 48.00 245.00 0.00 29.46 29.46412 118 48.00 246.00 0.00 29.58 29.58

413 118 48.00 247.00 0.00 29.70 29.70414 118 48.00 248.00 0.00 29.82 29.82415 118 48.00 249.00 0.00 29.94 29.94416 118 48.00 250.00 0.00 30.06 30.06417 118 48.00 251.00 0.00 30.18 30.18

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Page 48

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter H

418 118 48.00 252.00 0.00 30.30 30.30419 118 48.00 253.00 0.00 30.42 30.42420 118 48.00 254.00 0.00 30.54 30.54421 118 48.00 255.00 0.00 30.66 30.66422 118 48.00 256.00 0.00 30.78 30.78

423 118 48.00 257.00 0.00 30.90 30.90424 118 48.00 258.00 0.00 31.02 31.02425 118 48.00 259.00 0.00 31.14 31.14426 118 48.00 260.00 0.00 31.26 31.26427 118 48.00 261.00 0.00 31.38 31.38

428 118 48.00 262.00 0.00 31.50 31.50429 118 48.00 263.00 0.00 31.62 31.62430 118 48.00 264.00 0.00 31.74 31.74431 118 48.00 265.00 0.00 31.86 31.86432 118 48.00 266.00 0.00 31.98 31.98

433 118 48.00 267.00 0.00 32.10 32.10434 118 48.00 268.00 0.00 32.22 32.22435 118 48.00 269.00 0.00 32.34 32.34436 118 48.00 270.00 0.00 32.46 32.46437 118 48.00 271.00 0.00 32.58 32.58

438 118 48.00 272.00 0.00 32.70 32.70439 118 48.00 273.00 0.00 32.82 32.82440 118 48.00 274.00 0.00 32.94 32.94441 118 48.00 275.00 0.00 33.06 33.06442 118 48.00 276.00 0.00 33.18 33.18

443 118 48.00 277.00 0.00 33.30 33.30444 118 48.00 278.00 0.00 33.42 33.42445 118 48.00 279.00 0.00 33.54 33.54446 118 48.00 280.00 0.00 33.66 33.66447 118 48.00 281.00 0.00 33.78 33.78

448 118 48.00 282.00 0.00 33.90 33.90449 118 48.00 283.00 0.00 34.02 34.02450 118 48.00 284.00 0.00 34.14 34.14451 118 48.00 285.00 0.00 34.26 34.26452 118 48.00 286.00 0.00 34.38 34.38

453 118 48.00 287.00 0.00 34.50 34.50454 118 48.00 288.00 0.00 34.62 34.62455 118 48.00 289.00 0.00 34.74 34.74456 118 48.00 290.00 0.00 34.86 34.86457 118 48.00 291.00 0.00 34.98 34.98

458 118 48.00 292.00 0.00 35.10 35.10459 118 48.00 293.00 0.00 35.22 35.22460 118 48.00 294.00 0.00 35.34 35.34461 118 48.00 295.00 0.00 35.46 35.46462 118 48.00 296.00 0.00 35.58 35.58

463 118 48.00 297.00 0.00 35.70 35.70464 118 48.00 298.00 0.00 35.82 35.82465 118 48.00 299.00 0.00 35.94 35.94466 118 48.00 300.00 0.00 36.06 36.06467 118 48.00 301.00 0.00 36.18 36.18

468 118 48.00 302.00 0.00 36.30 36.30469 118 48.00 303.00 0.00 36.42 36.42470 118 48.00 304.00 0.00 36.54 36.54471 118 48.00 305.00 0.00 36.66 36.66472 118 48.00 306.00 0.00 36.78 36.78

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Page 49

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter HWeekly table

473 118 48.00 307.00 0.00 36.90 36.90474 118 48.00 308.00 0.00 37.02 37.02475 118 48.00 309.00 0.00 37.14 37.14476 118 48.00 310.00 0.00 37.26 37.26477 118 48.00 311.00 0.00 37.38 37.38

478 118 48.00 312.00 0.00 37.50 37.50479 118 48.00 313.00 0.00 37.62 37.62480 118 48.00 314.00 0.00 37.74 37.74481 118 48.00 315.00 0.00 37.86 37.86482 118 48.00 316.00 0.00 37.98 37.98

483 118 48.00 317.00 0.00 38.10 38.10484 118 48.00 318.00 0.00 38.22 38.22485 118 48.00 319.00 0.00 38.34 38.34486 118 48.00 320.00 0.00 38.46 38.46487 118 48.00 321.00 0.00 38.58 38.58

488 118 48.00 322.00 0.00 38.70 38.70489 118 48.00 323.00 0.00 38.82 38.82490 118 48.00 324.00 0.00 38.94 38.94491 118 48.00 325.00 0.00 39.06 39.06492 118 48.00 326.00 0.00 39.18 39.18

493 118 48.00 327.00 0.00 39.30 39.30494 118 48.00 328.00 0.00 39.42 39.42495 118 48.00 329.00 0.00 39.54 39.54496 118 48.00 330.00 0.00 39.66 39.66497 118 48.00 331.00 0.00 39.78 39.78

498 118 48.00 332.00 0.00 39.90 39.90499 118 48.00 333.00 0.00 40.02 40.02500 118 48.00 334.00 0.00 40.14 40.14501 118 48.00 335.00 0.00 40.26 40.26502 118 48.00 336.00 0.00 40.38 40.38

503 118 48.00 337.00 0.00 40.50 40.50504 118 48.00 338.00 0.00 40.62 40.62505 118 48.00 339.00 0.00 40.74 40.74506 118 48.00 340.00 0.00 40.86 40.86507 118 48.00 341.00 0.00 40.98 40.98

508 118 48.00 342.00 0.00 41.10 41.10509 118 48.00 343.00 0.00 41.22 41.22510 118 48.00 344.00 0.00 41.34 41.34511 118 48.00 345.00 0.00 41.46 41.46512 118 48.00 346.00 0.00 41.58 41.58

513 118 48.00 347.00 0.00 41.70 41.70514 118 48.00 348.00 0.00 41.82 41.82515 118 48.00 349.00 0.00 41.94 41.94516 118 48.00 350.00 0.00 42.06 42.06517 118 48.00 351.00 0.00 42.18 42.18

518 118 48.00 352.00 0.00 42.30 42.30519 118 48.00 353.00 0.00 42.42 42.42520 118 48.00 354.00 0.00 42.54 42.54521 118 48.00 355.00 0.00 42.66 42.66522 118 48.00 356.00 0.00 42.78 42.78

523 118 48.00 357.00 0.00 42.90 42.90524 118 48.00 358.00 0.00 43.02 43.02525 118 48.00 359.00 0.00 43.14 43.14526 118 48.00 360.00 0.00 43.26 43.26527 118 48.00 361.00 0.00 43.38 43.38

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Page 50

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter H

528 118 48.00 362.00 0.00 43.50 43.50529 118 48.00 363.00 0.00 43.62 43.62530 118 48.00 364.00 0.00 43.74 43.74531 118 48.00 365.00 0.00 43.86 43.86532 118 48.00 366.00 0.00 43.98 43.98

533 118 48.00 367.00 0.00 44.10 44.10534 118 48.00 368.00 0.00 44.22 44.22535 118 48.00 369.00 0.00 44.34 44.34536 118 48.00 370.00 0.00 44.46 44.46537 118 48.00 371.00 0.00 44.58 44.58

538 118 48.00 372.00 0.00 44.70 44.70539 118 48.00 373.00 0.00 44.82 44.82540 118 48.00 374.00 0.00 44.94 44.94541 118 48.00 375.00 0.00 45.06 45.06542 118 48.00 376.00 0.00 45.18 45.18

543 118 48.00 377.00 0.00 45.30 45.30544 118 48.00 378.00 0.00 45.42 45.42545 118 48.00 379.00 0.00 45.54 45.54546 118 48.00 380.00 0.00 45.66 45.66547 118 48.00 381.00 0.00 45.78 45.78

548 118 48.00 382.00 0.00 45.90 45.90549 118 48.00 383.00 0.00 46.02 46.02550 118 48.00 384.00 0.00 46.14 46.14551 118 48.00 385.00 0.00 46.26 46.26552 118 48.00 386.00 0.00 46.38 46.38

553 118 48.00 387.00 0.00 46.50 46.50554 118 48.00 388.00 0.00 46.62 46.62555 118 48.00 389.00 0.00 46.74 46.74556 118 48.00 390.00 0.00 46.86 46.86557 118 48.00 391.00 0.00 46.98 46.98

558 118 48.00 392.00 0.00 47.10 47.10559 118 48.00 393.00 0.00 47.22 47.22560 118 48.00 394.00 0.00 47.34 47.34561 118 48.00 395.00 0.00 47.46 47.46562 118 48.00 396.00 0.00 47.58 47.58

563 118 48.00 397.00 0.00 47.70 47.70564 118 48.00 398.00 0.00 47.82 47.82565 118 48.00 399.00 0.00 47.94 47.94566 118 48.00 400.00 0.00 48.06 48.06567 118 48.00 401.00 0.00 48.18 48.18

568 118 48.00 402.00 0.00 48.30 48.30569 118 48.00 403.00 0.00 48.42 48.42570 118 48.00 404.00 0.00 48.54 48.54571 118 48.00 405.00 0.00 48.66 48.66572 118 48.00 406.00 0.00 48.78 48.78

573 118 48.00 407.00 0.00 48.90 48.90574 118 48.00 408.00 0.00 49.02 49.02575 118 48.00 409.00 0.00 49.14 49.14576 118 48.00 410.00 0.00 49.26 49.26577 118 48.00 411.00 0.00 49.38 49.38

578 118 48.00 412.00 0.00 49.50 49.50579 118 48.00 413.00 0.00 49.62 49.62580 118 48.00 414.00 0.00 49.74 49.74581 118 48.00 415.00 0.00 49.86 49.86582 118 48.00 416.00 0.00 49.98 49.98

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Page 51

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter HWeekly table

583 118 48.00 417.00 0.00 50.10 50.10584 118 48.00 418.00 0.00 50.22 50.22585 118 48.00 419.00 0.00 50.34 50.34586 118 48.00 420.00 0.00 50.46 50.46587 118 48.00 421.00 0.00 50.58 50.58

588 118 48.00 422.00 0.00 50.70 50.70589 118 48.00 423.00 0.00 50.82 50.82590 118 48.00 424.00 0.00 50.94 50.94591 118 48.00 425.00 0.00 51.06 51.06592 118 48.00 426.00 0.00 51.18 51.18

593 118 48.00 427.00 0.00 51.30 51.30594 118 48.00 428.00 0.00 51.42 51.42595 118 48.00 429.00 0.00 51.54 51.54596 118 48.00 430.00 0.00 51.66 51.66597 118 48.00 431.00 0.00 51.78 51.78

598 118 48.00 432.00 0.00 51.90 51.90599 118 48.00 433.00 0.00 52.02 52.02600 118 48.00 434.00 0.00 52.14 52.14601 118 48.00 435.00 0.00 52.26 52.26602 118 48.00 436.00 0.00 52.38 52.38

603 118 48.00 437.00 0.00 52.50 52.50604 118 48.00 438.00 0.00 52.62 52.62605 118 48.00 439.00 0.00 52.74 52.74606 118 48.00 440.00 0.00 52.86 52.86607 118 48.00 441.00 0.00 52.98 52.98

608 118 48.00 442.00 0.00 53.10 53.10609 118 48.00 443.00 0.00 53.22 53.22610 118 48.00 444.00 0.00 53.34 53.34611 118 48.00 445.00 0.00 53.46 53.46612 118 48.00 446.00 0.00 53.58 53.58

613 118 48.00 447.00 0.00 53.70 53.70614 118 48.00 448.00 0.00 53.82 53.82615 118 48.00 449.00 0.00 53.94 53.94616 118 48.00 450.00 0.00 54.06 54.06617 118 48.00 451.00 0.00 54.18 54.18

618 118 48.00 452.00 0.00 54.30 54.30619 118 48.00 453.00 0.00 54.42 54.42620 118 48.00 454.00 0.00 54.54 54.54621 118 48.00 455.00 0.00 54.66 54.66622 118 48.00 456.00 0.00 54.78 54.78

623 118 48.00 457.00 0.00 54.90 54.90624 118 48.00 458.00 0.00 55.02 55.02625 118 48.00 459.00 0.00 55.14 55.14626 118 48.00 460.00 0.00 55.26 55.26627 118 48.00 461.00 0.00 55.38 55.38

628 118 48.00 462.00 0.00 55.50 55.50629 118 48.00 463.00 0.00 55.62 55.62630 118 48.00 464.00 0.00 55.74 55.74631 118 48.00 465.00 0.00 55.86 55.86632 118 48.00 466.00 0.00 55.98 55.98

633 118 48.00 467.00 0.00 56.10 56.10634 118 48.00 468.00 0.00 56.22 56.22635 118 48.00 469.00 0.00 56.34 56.34636 118 48.00 470.00 0.00 56.46 56.46637 118 48.00 471.00 0.00 56.58 56.58

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Page 52

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter H

638 118 48.00 472.00 0.00 56.70 56.70639 118 48.00 473.00 0.00 56.82 56.82640 118 48.00 474.00 0.00 56.94 56.94641 118 48.00 475.00 0.00 57.06 57.06642 118 48.00 476.00 0.00 57.18 57.18

643 118 48.00 477.00 0.00 57.30 57.30644 118 48.00 478.00 0.00 57.42 57.42645 118 48.00 479.00 0.00 57.54 57.54646 118 48.00 480.00 0.00 57.66 57.66647 118 48.00 481.00 0.00 57.78 57.78

648 118 48.00 482.00 0.00 57.90 57.90649 118 48.00 483.00 0.00 58.02 58.02650 118 48.00 484.00 0.00 58.14 58.14651 118 48.00 485.00 0.00 58.26 58.26652 118 48.00 486.00 0.00 58.38 58.38

653 118 48.00 487.00 0.00 58.50 58.50654 118 48.00 488.00 0.00 58.62 58.62655 118 48.00 489.00 0.00 58.74 58.74656 118 48.00 490.00 0.00 58.86 58.86657 118 48.00 491.00 0.00 58.98 58.98

658 118 48.00 492.00 0.00 59.10 59.10659 118 48.00 493.00 0.00 59.22 59.22660 118 48.00 494.00 0.00 59.34 59.34661 118 48.00 495.00 0.00 59.46 59.46662 118 48.00 496.00 0.00 59.58 59.58

663 118 48.00 497.00 0.00 59.70 59.70664 118 48.00 498.00 0.00 59.82 59.82665 118 48.00 499.00 0.00 59.94 59.94666 118 48.00 500.00 0.00 60.06 60.06667 118 48.00 501.00 0.00 60.18 60.18

668 118 48.00 502.00 0.00 60.30 60.30669 118 48.00 503.00 0.00 60.42 60.42670 118 48.00 504.00 0.00 60.54 60.54671 118 48.00 505.00 0.00 60.66 60.66672 118 48.00 506.00 0.00 60.78 60.78

673 118 48.00 507.00 0.00 60.90 60.90674 118 48.00 508.00 0.00 61.02 61.02675 118 48.00 509.00 0.00 61.14 61.14676 118 48.00 510.00 0.00 61.26 61.26677 118 48.00 511.00 0.00 61.38 61.38

678 118 48.00 512.00 0.00 61.50 61.50679 118 48.00 513.00 0.00 61.62 61.62680 118 48.00 514.00 0.00 61.74 61.74681 118 48.00 515.00 0.00 61.86 61.86682 118 48.00 516.00 0.00 61.98 61.98

683 118 48.00 517.00 0.00 62.10 62.10684 118 48.00 518.00 0.00 62.22 62.22685 118 48.00 519.00 0.00 62.34 62.34686 118 48.00 520.00 0.00 62.46 62.46687 118 48.00 521.00 0.00 62.58 62.58

688 118 48.00 522.00 0.00 62.70 62.70689 118 48.00 523.00 0.00 62.82 62.82690 118 48.00 524.00 0.00 62.94 62.94691 118 48.00 525.00 0.00 63.06 63.06692 118 48.00 526.00 0.00 63.18 63.18

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Page 53

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter HWeekly table

693 118 48.00 527.00 0.00 63.30 63.30694 118 48.00 528.00 0.00 63.42 63.42695 118 48.00 529.00 0.00 63.54 63.54696 118 48.00 530.00 0.00 63.66 63.66697 118 48.00 531.00 0.00 63.78 63.78

698 118 48.00 532.00 0.00 63.90 63.90699 118 48.00 533.00 0.00 64.02 64.02700 118 48.00 534.00 0.00 64.14 64.14701 118 48.00 535.00 0.00 64.26 64.26702 118 48.00 536.00 0.00 64.38 64.38

703 118 48.00 537.00 0.00 64.50 64.50704 118 48.00 538.00 0.00 64.62 64.62705 118 48.00 539.00 0.00 64.74 64.74706 118 48.00 540.00 0.00 64.86 64.86707 118 48.00 541.00 0.00 64.98 64.98

708 118 48.00 542.00 0.00 65.10 65.10709 118 48.00 543.00 0.00 65.22 65.22710 118 48.00 544.00 0.00 65.34 65.34711 118 48.00 545.00 0.00 65.46 65.46712 118 48.00 546.00 0.00 65.58 65.58

713 118 48.00 547.00 0.00 65.70 65.70714 118 48.00 548.00 0.00 65.82 65.82715 118 48.00 549.00 0.00 65.94 65.94716 118 48.00 550.00 0.00 66.06 66.06717 118 48.00 551.00 0.00 66.18 66.18

718 118 48.00 552.00 0.00 66.30 66.30719 118 48.00 553.00 0.00 66.42 66.42720 118 48.00 554.00 0.00 66.54 66.54721 118 48.00 555.00 0.00 66.66 66.66722 118 48.00 556.00 0.00 66.78 66.78

723 118 48.00 557.00 0.00 66.90 66.90724 118 48.00 558.00 0.00 67.02 67.02725 118 48.00 559.00 0.00 67.14 67.14726 118 48.00 560.00 0.00 67.26 67.26727 118 48.00 561.00 0.00 67.38 67.38

728 118 48.00 562.00 0.00 67.50 67.50729 118 48.00 563.00 0.00 67.62 67.62730 118 48.00 564.00 0.00 67.74 67.74731 118 48.00 565.00 0.00 67.86 67.86732 118 48.00 566.00 0.00 67.98 67.98

733 118 48.00 567.00 0.00 68.10 68.10734 118 48.00 568.00 0.00 68.22 68.22735 118 48.00 569.00 0.00 68.34 68.34736 118 48.00 570.00 0.00 68.46 68.46737 118 48.00 571.00 0.00 68.58 68.58

738 118 48.00 572.00 0.00 68.70 68.70739 118 48.00 573.00 0.00 68.82 68.82740 118 48.00 574.00 0.00 68.94 68.94741 118 48.00 575.00 0.00 69.06 69.06742 118 48.00 576.00 0.00 69.18 69.18

743 118 48.00 577.00 0.00 69.30 69.30744 118 48.00 578.00 0.00 69.42 69.42745 118 48.00 579.00 0.00 69.54 69.54746 118 48.00 580.00 0.00 69.66 69.66747 118 48.00 581.00 0.00 69.78 69.78

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Page 54

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter H

748 118 48.00 582.00 0.00 69.90 69.90749 118 48.00 583.00 0.00 70.02 70.02750 118 48.00 584.00 0.00 70.14 70.14751 118 48.00 585.00 0.00 70.26 70.26752 118 48.00 586.00 0.00 70.38 70.38

753 118 48.00 587.00 0.00 70.50 70.50754 118 48.00 588.00 0.00 70.62 70.62755 118 48.00 589.00 0.00 70.74 70.74756 118 48.00 590.00 0.00 70.86 70.86757 118 48.00 591.00 0.00 70.98 70.98

758 118 48.00 592.00 0.00 71.10 71.10759 118 48.00 593.00 0.00 71.22 71.22760 118 48.00 594.00 0.00 71.34 71.34761 118 48.00 595.00 0.00 71.46 71.46762 118 48.00 596.00 0.00 71.58 71.58

763 118 48.00 597.00 0.00 71.70 71.70764 118 48.00 598.00 0.00 71.82 71.82765 118 48.00 599.00 0.00 71.94 71.94766 118 48.00 600.00 0.00 72.06 72.06767 118 48.00 601.00 0.00 72.18 72.18

768 118 48.00 602.00 0.00 72.30 72.30769 118 48.00 603.00 0.00 72.42 72.42770 118 48.00 604.00 0.00 72.54 72.54771 118 48.00 605.00 0.00 72.66 72.66772 118 48.00 606.00 0.00 72.78 72.78

773 118 48.00 607.00 0.00 72.90 72.90774 118 48.00 608.00 0.00 73.02 73.02775 118 48.00 609.00 0.00 73.14 73.14776 118 48.00 610.00 0.00 73.26 73.26777 118 48.00 611.00 0.00 73.38 73.38

778 118 48.00 612.00 0.00 73.50 73.50779 118 48.00 613.00 0.00 73.62 73.62780 118 48.00 614.00 0.00 73.74 73.74781 118 48.00 615.00 0.00 73.86 73.86782 118 48.00 616.00 0.00 73.98 73.98

783 118 48.00 617.00 0.00 74.10 74.10784 118 48.00 618.00 0.00 74.22 74.22785 118 48.00 619.00 0.00 74.34 74.34786 118 48.00 620.00 0.00 74.46 74.46787 118 48.00 621.00 0.00 74.58 74.58

788 118 48.00 622.00 0.00 74.70 74.70789 118 48.00 623.00 0.00 74.82 74.82790 118 48.00 624.00 0.00 74.94 74.94791 118 48.00 625.00 0.00 75.06 75.06792 118 48.00 626.00 0.00 75.18 75.18

793 118 48.00 627.00 0.00 75.30 75.30794 118 48.00 628.00 0.00 75.42 75.42795 118 48.00 629.00 0.00 75.54 75.54796 118 48.00 630.00 0.00 75.66 75.66797 118 48.00 631.00 0.00 75.78 75.78

798 118 48.00 632.00 0.00 75.90 75.90799 118 48.00 633.00 0.00 76.02 76.02800 118 48.00 634.00 0.00 76.14 76.14801 118 48.00 635.00 0.00 76.26 76.26802 118 48.00 636.00 0.00 76.38 76.38

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Page 55

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter H Weekly table

803 118 48.00 637.00 0.00 76.50 76.50804 118 48.00 638.00 0.00 76.62 76.62805 118 48.00 639.00 0.00 76.74 76.74806 118 48.00 640.00 0.00 76.86 76.86807 118 48.00 641.00 0.00 76.98 76.98

808 118 48.00 642.00 0.00 77.10 77.10809 118 48.00 643.00 0.00 77.22 77.22810 118 48.00 644.00 0.00 77.34 77.34811 118 48.00 645.00 0.00 77.46 77.46812 118 48.00 646.00 0.00 77.58 77.58

813 118 48.00 647.00 0.00 77.70 77.70814 118 48.00 648.00 0.00 77.82 77.82815 118 48.00 649.00 0.00 77.94 77.94816 118 48.00 650.00 0.00 78.06 78.06817 118 48.00 651.00 0.00 78.18 78.18

818 118 48.00 652.00 0.00 78.30 78.30819 118 48.00 653.00 0.00 78.42 78.42820 118 48.00 654.00 0.00 78.54 78.54821 118 48.00 655.00 0.00 78.66 78.66822 118 48.00 656.00 0.00 78.78 78.78

823 118 48.00 657.00 0.00 78.90 78.90824 118 48.00 658.00 0.00 79.02 79.02825 118 48.00 659.00 0.00 79.14 79.14826 118 48.00 660.00 0.00 79.26 79.26827 118 48.00 661.00 0.00 79.38 79.38

828 118 48.00 662.00 0.00 79.50 79.50829 118 48.00 663.00 0.00 79.62 79.62830 118 48.00 664.00 0.00 79.74 79.74831 118 48.00 665.00 0.00 79.86 79.86832 118 48.00 666.00 0.00 79.98 79.98

833 118 48.00 667.00 0.00 80.10 80.10834 118 48.00 668.00 0.00 80.22 80.22835 118 48.00 669.00 0.00 80.34 80.34836 118 48.00 670.00 0.00 80.46 80.46837 118 48.00 671.00 0.00 80.58 80.58

838 118 48.00 672.00 0.00 80.70 80.70839 118 48.00 673.00 0.00 80.82 80.82840 118 48.00 674.00 0.00 80.94 80.94841 118 48.00 675.00 0.00 81.06 81.06842 118 48.00 676.00 0.00 81.18 81.18

843 118 48.00 677.00 0.00 81.30 81.30844 118 48.00 678.00 0.00 81.42 81.42845 118 48.00 679.00 0.00 81.54 81.54846 118 48.00 680.00 0.00 81.66 81.66847 118 48.00 681.00 0.00 81.78 81.78

848 118 48.00 682.00 0.00 81.90 81.90849 118 48.00 683.00 0.00 82.02 82.02850 118 48.00 684.00 0.00 82.14 82.14851 118 48.00 685.00 0.00 82.26 82.26852 118 48.00 686.00 0.00 82.38 82.38

853 118 48.00 687.00 0.00 82.50 82.50854 118 48.00 688.00 0.00 82.62 82.62855 118 48.00 689.00 0.00 82.74 82.74856 118 48.00 690.00 0.00 82.86 82.86857 118 48.00 691.00 0.00 82.98 82.98

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Page 56

Table letter HWeekly table

858 118 48.00 692.00 0.00 83.10 83.10859 118 48.00 693.00 0.00 83.22 83.22860 118 48.00 694.00 0.00 83.34 83.34861 118 48.00 695.00 0.00 83.46 83.46862 118 48.00 696.00 0.00 83.58 83.58

863 118 48.00 697.00 0.00 83.70 83.70864 118 48.00 698.00 0.00 83.82 83.82865 118 48.00 699.00 0.00 83.94 83.94866 118 48.00 700.00 0.00 84.06 84.06867 118 48.00 701.00 0.00 84.18 84.18

868 118 48.00 702.00 0.00 84.30 84.30869 118 48.00 703.00 0.00 84.42 84.42870 118 48.00 704.00 0.00 84.54 84.54871 118 48.00 705.00 0.00 84.66 84.66872 118 48.00 706.00 0.00 84.78 84.78

873 118 48.00 707.00 0.00 84.90 84.90874 118 48.00 708.00 0.00 85.02 85.02875 118 48.00 709.00 0.00 85.14 85.14876 118 48.00 710.00 0.00 85.26 85.26877 118 48.00 711.00 0.00 85.38 85.38

878 118 48.00 712.00 0.00 85.50 85.50879 118 48.00 713.00 0.00 85.62 85.62880 118 48.00 714.00 0.00 85.74 85.74881 118 48.00 715.00 0.00 85.86 85.86882 118 48.00 716.00 0.00 85.98 85.98

883 118 48.00 717.00 0.00 86.10 86.10884 118 48.00 718.00 0.00 86.22 86.22885 118 48.00 719.00 0.00 86.34 86.34886 118 48.00 720.00 0.00 86.46 86.46887 118 48.00 721.00 0.00 86.58 86.58

888 118 48.00 722.00 0.00 86.70 86.70889 118 48.00 723.00 0.00 86.82 86.82890 118 48.00 724.00 0.00 86.94 86.94891 118 48.00 725.00 0.00 87.06 87.06892 118 48.00 726.00 0.00 87.18 87.18

893 118 48.00 727.00 0.00 87.30 87.30894 118 48.00 728.00 0.00 87.42 87.42895 118 48.00 729.00 0.00 87.54 87.54896 118 48.00 730.00 0.00 87.66 87.66897 118 48.00 731.00 0.00 87.78 87.78

898 118 48.00 732.00 0.00 87.90 87.90899 118 48.00 733.00 0.00 88.02 88.02900 118 48.00 734.00 0.00 88.14 88.14901 118 48.00 735.00 0.00 88.26 88.26902 118 48.00 736.00 0.00 88.38 88.38

903 118 48.00 737.00 0.00 88.50 88.50904 118 48.00 738.00 0.00 88.62 88.62905 118 48.00 739.00 0.00 88.74 88.74906 118 48.00 740.00 0.00 88.86 88.86907 118 48.00 741.00 0.00 88.98 88.98

908 118 48.00 742.00 0.00 89.10 89.10909 118 48.00 743.00 0.00 89.22 89.22910 118 48.00 744.00 0.00 89.34 89.34911 118 48.00 745.00 0.00 89.46 89.46912 118 48.00 746.00 0.00 89.58 89.58

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

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Page 57

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

If the employee’s gross pay is over £962, go to page 178.

Table letter HWeekly table

913 118 48.00 747.00 0.00 89.70 89.70914 118 48.00 748.00 0.00 89.82 89.82915 118 48.00 749.00 0.00 89.94 89.94916 118 48.00 750.00 0.00 90.06 90.06917 118 48.00 751.00 0.00 90.18 90.18

918 118 48.00 752.00 0.00 90.30 90.30919 118 48.00 753.00 0.00 90.42 90.42920 118 48.00 754.00 0.00 90.54 90.54921 118 48.00 755.00 0.00 90.66 90.66922 118 48.00 756.00 0.00 90.78 90.78

923 118 48.00 757.00 0.00 90.90 90.90924 118 48.00 758.00 0.00 91.02 91.02925 118 48.00 759.00 0.00 91.14 91.14926 118 48.00 760.00 0.00 91.26 91.26927 118 48.00 761.00 0.00 91.38 91.38

928 118 48.00 762.00 0.00 91.50 91.50929 118 48.00 763.00 0.00 91.62 91.62930 118 48.00 764.00 0.00 91.74 91.74931 118 48.00 765.00 0.00 91.86 91.86932 118 48.00 766.00 0.00 91.98 91.98

933 118 48.00 767.00 0.00 92.10 92.10934 118 48.00 768.00 0.00 92.22 92.22935 118 48.00 769.00 0.00 92.34 92.34936 118 48.00 770.00 0.00 92.46 92.46937 118 48.00 771.00 0.00 92.58 92.58

938 118 48.00 772.00 0.00 92.70 92.70939 118 48.00 773.00 0.00 92.82 92.82940 118 48.00 774.00 0.00 92.94 92.94941 118 48.00 775.00 0.00 93.06 93.06942 118 48.00 776.00 0.00 93.18 93.18

943 118 48.00 777.00 0.00 93.30 93.30944 118 48.00 778.00 0.00 93.42 93.42945 118 48.00 779.00 0.00 93.54 93.54946 118 48.00 780.00 0.00 93.66 93.66947 118 48.00 781.00 0.00 93.78 93.78

948 118 48.00 782.00 0.00 93.90 93.90949 118 48.00 783.00 0.00 94.02 94.02950 118 48.00 784.00 0.00 94.14 94.14951 118 48.00 785.00 0.00 94.26 94.26952 118 48.00 786.00 0.00 94.38 94.38

953 118 48.00 787.00 0.00 94.50 94.50954 118 48.00 788.00 0.00 94.62 94.62955 118 48.00 789.00 0.00 94.74 94.74956 118 48.00 790.00 0.00 94.86 94.86957 118 48.00 791.00 0.00 94.98 94.98

958 118 48.00 792.00 0.00 95.10 95.10959 118 48.00 793.00 0.00 95.22 95.22960 118 48.00 794.00 0.00 95.34 95.34961 118 48.00 795.00 0.00 95.46 95.46962 118 48.00 796.00 0.00 95.52 95.52

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Page 58

Table letter HMonthly table for standard rate NICs for use from 6 April 2019 to 5 April 2020

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Up to and including £511.99

No NICs liability, make no entries on form RT11

512 512 0.00 0.00 0.00 0.00 0.00516 512 4.00 0.00 0.00 0.00 0.00520 512 8.00 0.00 0.00 0.00 0.00524 512 12.00 0.00 0.00 0.00 0.00528 512 16.00 0.00 0.00 0.00 0.00

532 512 20.00 0.00 0.00 0.00 0.00536 512 24.00 0.00 0.00 0.00 0.00540 512 28.00 0.00 0.00 0.00 0.00544 512 32.00 0.00 0.00 0.00 0.00548 512 36.00 0.00 0.00 0.00 0.00

552 512 40.00 0.00 0.00 0.00 0.00556 512 44.00 0.00 0.00 0.00 0.00560 512 48.00 0.00 0.00 0.00 0.00564 512 52.00 0.00 0.00 0.00 0.00568 512 56.00 0.00 0.00 0.00 0.00

572 512 60.00 0.00 0.00 0.00 0.00576 512 64.00 0.00 0.00 0.00 0.00580 512 68.00 0.00 0.00 0.00 0.00584 512 72.00 0.00 0.00 0.00 0.00588 512 76.00 0.00 0.00 0.00 0.00

592 512 80.00 0.00 0.00 0.00 0.00596 512 84.00 0.00 0.00 0.00 0.00600 512 88.00 0.00 0.00 0.00 0.00604 512 92.00 0.00 0.00 0.00 0.00608 512 96.00 0.00 0.00 0.00 0.00

Use this table for employees who are apprentices on an Approved Apprenticeship scheme and aged under 25.

Do not use this table for:• any tax year other than 2019 to 2020

• employees who are under the age of 21 unless they are on an Approved Apprenticeship scheme (go to Table letter M)

• married women or widows who have the right to pay reduced rate employee’s NICs (go to Table letter B in booklet CA41)

• employees who are State Pension age or over (go to Table letter C in booklet CA41)

• employees who are aged 21 or over, for whom you hold form CA2700 (go to Table letter J)

• employees who are under the age of 21, for whom you hold form CA2700 (go to Table letter Z)

Completing form RT11, 'Deductions working sheet’ or substitute

1 Enter ‘H’ in the NICs Category Letter column on form RT11.

2 Copy the figures in columns 1a – 1e of the table to columns 1a – 1e on the line next to the tax month in which the employee is paid, on form RT11.

If the employee’s total earnings fall between the LEL and the UEL/UST/AUST and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST/AUST, go to page 163.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step, with the exception of the LEL, PT, ST, UEL and UST and AUST, is worked out at the mid-point of the steps so you and your employee may pay slightly more or less than if you used the exact percentage method.

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Page 59

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter HMonthly table

612 512 100.00 0.00 0.00 0.00 0.00616 512 104.00 0.00 0.00 0.00 0.00620 512 108.00 0.00 0.00 0.00 0.00624 512 112.00 0.00 0.00 0.00 0.00628 512 116.00 0.00 0.00 0.00 0.00

632 512 120.00 0.00 0.00 0.00 0.00636 512 124.00 0.00 0.00 0.00 0.00640 512 128.00 0.00 0.00 0.00 0.00644 512 132.00 0.00 0.00 0.00 0.00648 512 136.00 0.00 0.00 0.00 0.00

652 512 140.00 0.00 0.00 0.00 0.00656 512 144.00 0.00 0.00 0.00 0.00660 512 148.00 0.00 0.00 0.00 0.00664 512 152.00 0.00 0.00 0.00 0.00668 512 156.00 0.00 0.00 0.00 0.00

672 512 160.00 0.00 0.00 0.00 0.00676 512 164.00 0.00 0.00 0.00 0.00680 512 168.00 0.00 0.00 0.00 0.00684 512 172.00 0.00 0.00 0.00 0.00688 512 176.00 0.00 0.00 0.00 0.00

692 512 180.00 0.00 0.00 0.00 0.00696 512 184.00 0.00 0.00 0.00 0.00700 512 188.00 0.00 0.00 0.00 0.00704 512 192.00 0.00 0.00 0.00 0.00708 512 196.00 0.00 0.00 0.00 0.00

712 512 200.00 0.00 0.00 0.00 0.00716 512 204.00 0.00 0.00 0.00 0.00719 512 207.00 0.00 0.00 0.00 0.00720 512 207.00 1.00 0.00 0.36 0.36724 512 207.00 5.00 0.00 0.84 0.84

728 512 207.00 9.00 0.00 1.32 1.32732 512 207.00 13.00 0.00 1.80 1.80736 512 207.00 17.00 0.00 2.28 2.28740 512 207.00 21.00 0.00 2.76 2.76744 512 207.00 25.00 0.00 3.24 3.24

748 512 207.00 29.00 0.00 3.72 3.72752 512 207.00 33.00 0.00 4.20 4.20756 512 207.00 37.00 0.00 4.68 4.68760 512 207.00 41.00 0.00 5.16 5.16764 512 207.00 45.00 0.00 5.64 5.64

768 512 207.00 49.00 0.00 6.12 6.12772 512 207.00 53.00 0.00 6.60 6.60776 512 207.00 57.00 0.00 7.08 7.08780 512 207.00 61.00 0.00 7.56 7.56784 512 207.00 65.00 0.00 8.04 8.04

788 512 207.00 69.00 0.00 8.52 8.52792 512 207.00 73.00 0.00 9.00 9.00796 512 207.00 77.00 0.00 9.48 9.48800 512 207.00 81.00 0.00 9.96 9.96804 512 207.00 85.00 0.00 10.44 10.44

808 512 207.00 89.00 0.00 10.92 10.92812 512 207.00 93.00 0.00 11.40 11.40816 512 207.00 97.00 0.00 11.88 11.88820 512 207.00 101.00 0.00 12.36 12.36824 512 207.00 105.00 0.00 12.84 12.84

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Page 60

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter H

828 512 207.00 109.00 0.00 13.32 13.32832 512 207.00 113.00 0.00 13.80 13.80836 512 207.00 117.00 0.00 14.28 14.28840 512 207.00 121.00 0.00 14.76 14.76844 512 207.00 125.00 0.00 15.24 15.24

848 512 207.00 129.00 0.00 15.72 15.72852 512 207.00 133.00 0.00 16.20 16.20856 512 207.00 137.00 0.00 16.68 16.68860 512 207.00 141.00 0.00 17.16 17.16864 512 207.00 145.00 0.00 17.64 17.64

868 512 207.00 149.00 0.00 18.12 18.12872 512 207.00 153.00 0.00 18.60 18.60876 512 207.00 157.00 0.00 19.08 19.08880 512 207.00 161.00 0.00 19.56 19.56884 512 207.00 165.00 0.00 20.04 20.04

888 512 207.00 169.00 0.00 20.52 20.52892 512 207.00 173.00 0.00 21.00 21.00896 512 207.00 177.00 0.00 21.48 21.48900 512 207.00 181.00 0.00 21.96 21.96904 512 207.00 185.00 0.00 22.44 22.44

908 512 207.00 189.00 0.00 22.92 22.92912 512 207.00 193.00 0.00 23.40 23.40916 512 207.00 197.00 0.00 23.88 23.88920 512 207.00 201.00 0.00 24.36 24.36924 512 207.00 205.00 0.00 24.84 24.84

928 512 207.00 209.00 0.00 25.32 25.32932 512 207.00 213.00 0.00 25.80 25.80936 512 207.00 217.00 0.00 26.28 26.28940 512 207.00 221.00 0.00 26.76 26.76944 512 207.00 225.00 0.00 27.24 27.24

948 512 207.00 229.00 0.00 27.72 27.72952 512 207.00 233.00 0.00 28.20 28.20956 512 207.00 237.00 0.00 28.68 28.68960 512 207.00 241.00 0.00 29.16 29.16964 512 207.00 245.00 0.00 29.64 29.64

968 512 207.00 249.00 0.00 30.12 30.12972 512 207.00 253.00 0.00 30.60 30.60976 512 207.00 257.00 0.00 31.08 31.08980 512 207.00 261.00 0.00 31.56 31.56984 512 207.00 265.00 0.00 32.04 32.04

988 512 207.00 269.00 0.00 32.52 32.52992 512 207.00 273.00 0.00 33.00 33.00996 512 207.00 277.00 0.00 33.48 33.481000 512 207.00 281.00 0.00 33.96 33.961004 512 207.00 285.00 0.00 34.44 34.44

1008 512 207.00 289.00 0.00 34.92 34.921012 512 207.00 293.00 0.00 35.40 35.401016 512 207.00 297.00 0.00 35.88 35.881020 512 207.00 301.00 0.00 36.36 36.361024 512 207.00 305.00 0.00 36.84 36.84

1028 512 207.00 309.00 0.00 37.32 37.321032 512 207.00 313.00 0.00 37.80 37.801036 512 207.00 317.00 0.00 38.28 38.281040 512 207.00 321.00 0.00 38.76 38.761044 512 207.00 325.00 0.00 39.24 39.24

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Page 61

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter HMonthly table

1048 512 207.00 329.00 0.00 39.72 39.721052 512 207.00 333.00 0.00 40.20 40.201056 512 207.00 337.00 0.00 40.68 40.681060 512 207.00 341.00 0.00 41.16 41.161064 512 207.00 345.00 0.00 41.64 41.64

1068 512 207.00 349.00 0.00 42.12 42.121072 512 207.00 353.00 0.00 42.60 42.601076 512 207.00 357.00 0.00 43.08 43.081080 512 207.00 361.00 0.00 43.56 43.561084 512 207.00 365.00 0.00 44.04 44.04

1088 512 207.00 369.00 0.00 44.52 44.521092 512 207.00 373.00 0.00 45.00 45.001096 512 207.00 377.00 0.00 45.48 45.481100 512 207.00 381.00 0.00 45.96 45.961104 512 207.00 385.00 0.00 46.44 46.44

1108 512 207.00 389.00 0.00 46.92 46.921112 512 207.00 393.00 0.00 47.40 47.401116 512 207.00 397.00 0.00 47.88 47.881120 512 207.00 401.00 0.00 48.36 48.361124 512 207.00 405.00 0.00 48.84 48.84

1128 512 207.00 409.00 0.00 49.32 49.321132 512 207.00 413.00 0.00 49.80 49.801136 512 207.00 417.00 0.00 50.28 50.281140 512 207.00 421.00 0.00 50.76 50.761144 512 207.00 425.00 0.00 51.24 51.24

1148 512 207.00 429.00 0.00 51.72 51.721152 512 207.00 433.00 0.00 52.20 52.201156 512 207.00 437.00 0.00 52.68 52.681160 512 207.00 441.00 0.00 53.16 53.161164 512 207.00 445.00 0.00 53.64 53.64

1168 512 207.00 449.00 0.00 54.12 54.121172 512 207.00 453.00 0.00 54.60 54.601176 512 207.00 457.00 0.00 55.08 55.081180 512 207.00 461.00 0.00 55.56 55.561184 512 207.00 465.00 0.00 56.04 56.04

1188 512 207.00 469.00 0.00 56.52 56.521192 512 207.00 473.00 0.00 57.00 57.001196 512 207.00 477.00 0.00 57.48 57.481200 512 207.00 481.00 0.00 57.96 57.961204 512 207.00 485.00 0.00 58.44 58.44

1208 512 207.00 489.00 0.00 58.92 58.921212 512 207.00 493.00 0.00 59.40 59.401216 512 207.00 497.00 0.00 59.88 59.881220 512 207.00 501.00 0.00 60.36 60.361224 512 207.00 505.00 0.00 60.84 60.84

1228 512 207.00 509.00 0.00 61.32 61.321232 512 207.00 513.00 0.00 61.80 61.801236 512 207.00 517.00 0.00 62.28 62.281240 512 207.00 521.00 0.00 62.76 62.761244 512 207.00 525.00 0.00 63.24 63.24

1248 512 207.00 529.00 0.00 63.72 63.721252 512 207.00 533.00 0.00 64.20 64.201256 512 207.00 537.00 0.00 64.68 64.681260 512 207.00 541.00 0.00 65.16 65.161264 512 207.00 545.00 0.00 65.64 65.64

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter H

1268 512 207.00 549.00 0.00 66.12 66.121272 512 207.00 553.00 0.00 66.60 66.601276 512 207.00 557.00 0.00 67.08 67.081280 512 207.00 561.00 0.00 67.56 67.561284 512 207.00 565.00 0.00 68.04 68.04

1288 512 207.00 569.00 0.00 68.52 68.521292 512 207.00 573.00 0.00 69.00 69.001296 512 207.00 577.00 0.00 69.48 69.481300 512 207.00 581.00 0.00 69.96 69.961304 512 207.00 585.00 0.00 70.44 70.44

1308 512 207.00 589.00 0.00 70.92 70.921312 512 207.00 593.00 0.00 71.40 71.401316 512 207.00 597.00 0.00 71.88 71.881320 512 207.00 601.00 0.00 72.36 72.361324 512 207.00 605.00 0.00 72.84 72.84

1328 512 207.00 609.00 0.00 73.32 73.321332 512 207.00 613.00 0.00 73.80 73.801336 512 207.00 617.00 0.00 74.28 74.281340 512 207.00 621.00 0.00 74.76 74.761344 512 207.00 625.00 0.00 75.24 75.24

1348 512 207.00 629.00 0.00 75.72 75.721352 512 207.00 633.00 0.00 76.20 76.201356 512 207.00 637.00 0.00 76.68 76.681360 512 207.00 641.00 0.00 77.16 77.161364 512 207.00 645.00 0.00 77.64 77.64

1368 512 207.00 649.00 0.00 78.12 78.121372 512 207.00 653.00 0.00 78.60 78.601376 512 207.00 657.00 0.00 79.08 79.081380 512 207.00 661.00 0.00 79.56 79.561384 512 207.00 665.00 0.00 80.04 80.04

1388 512 207.00 669.00 0.00 80.52 80.521392 512 207.00 673.00 0.00 81.00 81.001396 512 207.00 677.00 0.00 81.48 81.481400 512 207.00 681.00 0.00 81.96 81.961404 512 207.00 685.00 0.00 82.44 82.44

1408 512 207.00 689.00 0.00 82.92 82.921412 512 207.00 693.00 0.00 83.40 83.401416 512 207.00 697.00 0.00 83.88 83.881420 512 207.00 701.00 0.00 84.36 84.361424 512 207.00 705.00 0.00 84.84 84.84

1428 512 207.00 709.00 0.00 85.32 85.321432 512 207.00 713.00 0.00 85.80 85.801436 512 207.00 717.00 0.00 86.28 86.281440 512 207.00 721.00 0.00 86.76 86.761444 512 207.00 725.00 0.00 87.24 87.24

1448 512 207.00 729.00 0.00 87.72 87.721452 512 207.00 733.00 0.00 88.20 88.201456 512 207.00 737.00 0.00 88.68 88.681460 512 207.00 741.00 0.00 89.16 89.161464 512 207.00 745.00 0.00 89.64 89.64

1468 512 207.00 749.00 0.00 90.12 90.121472 512 207.00 753.00 0.00 90.60 90.601476 512 207.00 757.00 0.00 91.08 91.081480 512 207.00 761.00 0.00 91.56 91.561484 512 207.00 765.00 0.00 92.04 92.04

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Page 63

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter HMonthly table

1488 512 207.00 769.00 0.00 92.52 92.521492 512 207.00 773.00 0.00 93.00 93.001496 512 207.00 777.00 0.00 93.48 93.481500 512 207.00 781.00 0.00 93.96 93.961504 512 207.00 785.00 0.00 94.44 94.44

1508 512 207.00 789.00 0.00 94.92 94.921512 512 207.00 793.00 0.00 95.40 95.401516 512 207.00 797.00 0.00 95.88 95.881520 512 207.00 801.00 0.00 96.36 96.361524 512 207.00 805.00 0.00 96.84 96.84

1528 512 207.00 809.00 0.00 97.32 97.321532 512 207.00 813.00 0.00 97.80 97.801536 512 207.00 817.00 0.00 98.28 98.281540 512 207.00 821.00 0.00 98.76 98.761544 512 207.00 825.00 0.00 99.24 99.24

1548 512 207.00 829.00 0.00 99.72 99.721552 512 207.00 833.00 0.00 100.20 100.201556 512 207.00 837.00 0.00 100.68 100.681560 512 207.00 841.00 0.00 101.16 101.161564 512 207.00 845.00 0.00 101.64 101.64

1568 512 207.00 849.00 0.00 102.12 102.121572 512 207.00 853.00 0.00 102.60 102.601576 512 207.00 857.00 0.00 103.08 103.081580 512 207.00 861.00 0.00 103.56 103.561584 512 207.00 865.00 0.00 104.04 104.04

1588 512 207.00 869.00 0.00 104.52 104.521592 512 207.00 873.00 0.00 105.00 105.001596 512 207.00 877.00 0.00 105.48 105.481600 512 207.00 881.00 0.00 105.96 105.961604 512 207.00 885.00 0.00 106.44 106.44

1608 512 207.00 889.00 0.00 106.92 106.921612 512 207.00 893.00 0.00 107.40 107.401616 512 207.00 897.00 0.00 107.88 107.881620 512 207.00 901.00 0.00 108.36 108.361624 512 207.00 905.00 0.00 108.84 108.84

1628 512 207.00 909.00 0.00 109.32 109.321632 512 207.00 913.00 0.00 109.80 109.801636 512 207.00 917.00 0.00 110.28 110.281640 512 207.00 921.00 0.00 110.76 110.761644 512 207.00 925.00 0.00 111.24 111.24

1648 512 207.00 929.00 0.00 111.72 111.721652 512 207.00 933.00 0.00 112.20 112.201656 512 207.00 937.00 0.00 112.68 112.681660 512 207.00 941.00 0.00 113.16 113.161664 512 207.00 945.00 0.00 113.64 113.64

1668 512 207.00 949.00 0.00 114.12 114.121672 512 207.00 953.00 0.00 114.60 114.601676 512 207.00 957.00 0.00 115.08 115.081680 512 207.00 961.00 0.00 115.56 115.561684 512 207.00 965.00 0.00 116.04 116.04

1688 512 207.00 969.00 0.00 116.52 116.521692 512 207.00 973.00 0.00 117.00 117.001696 512 207.00 977.00 0.00 117.48 117.481700 512 207.00 981.00 0.00 117.96 117.961704 512 207.00 985.00 0.00 118.44 118.44

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Page 64

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter H

1708 512 207.00 989.00 0.00 118.92 118.921712 512 207.00 993.00 0.00 119.40 119.401716 512 207.00 997.00 0.00 119.88 119.881720 512 207.00 1001.00 0.00 120.36 120.361724 512 207.00 1005.00 0.00 120.84 120.84

1728 512 207.00 1009.00 0.00 121.32 121.321732 512 207.00 1013.00 0.00 121.80 121.801736 512 207.00 1017.00 0.00 122.28 122.281740 512 207.00 1021.00 0.00 122.76 122.761744 512 207.00 1025.00 0.00 123.24 123.24

1748 512 207.00 1029.00 0.00 123.72 123.721752 512 207.00 1033.00 0.00 124.20 124.201756 512 207.00 1037.00 0.00 124.68 124.681760 512 207.00 1041.00 0.00 125.16 125.161764 512 207.00 1045.00 0.00 125.64 125.64

1768 512 207.00 1049.00 0.00 126.12 126.121772 512 207.00 1053.00 0.00 126.60 126.601776 512 207.00 1057.00 0.00 127.08 127.081780 512 207.00 1061.00 0.00 127.56 127.561784 512 207.00 1065.00 0.00 128.04 128.04

1788 512 207.00 1069.00 0.00 128.52 128.521792 512 207.00 1073.00 0.00 129.00 129.001796 512 207.00 1077.00 0.00 129.48 129.481800 512 207.00 1081.00 0.00 129.96 129.961804 512 207.00 1085.00 0.00 130.44 130.44

1808 512 207.00 1089.00 0.00 130.92 130.921812 512 207.00 1093.00 0.00 131.40 131.401816 512 207.00 1097.00 0.00 131.88 131.881820 512 207.00 1101.00 0.00 132.36 132.361824 512 207.00 1105.00 0.00 132.84 132.84

1828 512 207.00 1109.00 0.00 133.32 133.321832 512 207.00 1113.00 0.00 133.80 133.801836 512 207.00 1117.00 0.00 134.28 134.281840 512 207.00 1121.00 0.00 134.76 134.761844 512 207.00 1125.00 0.00 135.24 135.24

1848 512 207.00 1129.00 0.00 135.72 135.721852 512 207.00 1133.00 0.00 136.20 136.201856 512 207.00 1137.00 0.00 136.68 136.681860 512 207.00 1141.00 0.00 137.16 137.161864 512 207.00 1145.00 0.00 137.64 137.64

1868 512 207.00 1149.00 0.00 138.12 138.121872 512 207.00 1153.00 0.00 138.60 138.601876 512 207.00 1157.00 0.00 139.08 139.081880 512 207.00 1161.00 0.00 139.56 139.561884 512 207.00 1165.00 0.00 140.04 140.04

1888 512 207.00 1169.00 0.00 140.52 140.521892 512 207.00 1173.00 0.00 141.00 141.001896 512 207.00 1177.00 0.00 141.48 141.481900 512 207.00 1181.00 0.00 141.96 141.961904 512 207.00 1185.00 0.00 142.44 142.44

1908 512 207.00 1189.00 0.00 142.92 142.921912 512 207.00 1193.00 0.00 143.40 143.401916 512 207.00 1197.00 0.00 143.88 143.881920 512 207.00 1201.00 0.00 144.36 144.361924 512 207.00 1205.00 0.00 144.84 144.84

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Page 65

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter HMonthly table

1928 512 207.00 1209.00 0.00 145.32 145.321932 512 207.00 1213.00 0.00 145.80 145.801936 512 207.00 1217.00 0.00 146.28 146.281940 512 207.00 1221.00 0.00 146.76 146.761944 512 207.00 1225.00 0.00 147.24 147.24

1948 512 207.00 1229.00 0.00 147.72 147.721952 512 207.00 1233.00 0.00 148.20 148.201956 512 207.00 1237.00 0.00 148.68 148.681960 512 207.00 1241.00 0.00 149.16 149.161964 512 207.00 1245.00 0.00 149.64 149.64

1968 512 207.00 1249.00 0.00 150.12 150.121972 512 207.00 1253.00 0.00 150.60 150.601976 512 207.00 1257.00 0.00 151.08 151.081980 512 207.00 1261.00 0.00 151.56 151.561984 512 207.00 1265.00 0.00 152.04 152.04

1988 512 207.00 1269.00 0.00 152.52 152.521992 512 207.00 1273.00 0.00 153.00 153.001996 512 207.00 1277.00 0.00 153.48 153.482000 512 207.00 1281.00 0.00 153.96 153.962004 512 207.00 1285.00 0.00 154.44 154.44

2008 512 207.00 1289.00 0.00 154.92 154.922012 512 207.00 1293.00 0.00 155.40 155.402016 512 207.00 1297.00 0.00 155.88 155.882020 512 207.00 1301.00 0.00 156.36 156.362024 512 207.00 1305.00 0.00 156.84 156.84

2028 512 207.00 1309.00 0.00 157.32 157.322032 512 207.00 1313.00 0.00 157.80 157.802036 512 207.00 1317.00 0.00 158.28 158.282040 512 207.00 1321.00 0.00 158.76 158.762044 512 207.00 1325.00 0.00 159.24 159.24

2048 512 207.00 1329.00 0.00 159.72 159.722052 512 207.00 1333.00 0.00 160.20 160.202056 512 207.00 1337.00 0.00 160.68 160.682060 512 207.00 1341.00 0.00 161.16 161.162064 512 207.00 1345.00 0.00 161.64 161.64

2068 512 207.00 1349.00 0.00 162.12 162.122072 512 207.00 1353.00 0.00 162.60 162.602076 512 207.00 1357.00 0.00 163.08 163.082080 512 207.00 1361.00 0.00 163.56 163.562084 512 207.00 1365.00 0.00 164.04 164.04

2088 512 207.00 1369.00 0.00 164.52 164.522092 512 207.00 1373.00 0.00 165.00 165.002096 512 207.00 1377.00 0.00 165.48 165.482100 512 207.00 1381.00 0.00 165.96 165.962104 512 207.00 1385.00 0.00 166.44 166.44

2108 512 207.00 1389.00 0.00 166.92 166.922112 512 207.00 1393.00 0.00 167.40 167.402116 512 207.00 1397.00 0.00 167.88 167.882120 512 207.00 1401.00 0.00 168.36 168.362124 512 207.00 1405.00 0.00 168.84 168.84

2128 512 207.00 1409.00 0.00 169.32 169.322132 512 207.00 1413.00 0.00 169.80 169.802136 512 207.00 1417.00 0.00 170.28 170.282140 512 207.00 1421.00 0.00 170.76 170.762144 512 207.00 1425.00 0.00 171.24 171.24

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Page 66

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter H

2148 512 207.00 1429.00 0.00 171.72 171.722152 512 207.00 1433.00 0.00 172.20 172.202156 512 207.00 1437.00 0.00 172.68 172.682160 512 207.00 1441.00 0.00 173.16 173.162164 512 207.00 1445.00 0.00 173.64 173.64

2168 512 207.00 1449.00 0.00 174.12 174.122172 512 207.00 1453.00 0.00 174.60 174.602176 512 207.00 1457.00 0.00 175.08 175.082180 512 207.00 1461.00 0.00 175.56 175.562184 512 207.00 1465.00 0.00 176.04 176.04

2188 512 207.00 1469.00 0.00 176.52 176.522192 512 207.00 1473.00 0.00 177.00 177.002196 512 207.00 1477.00 0.00 177.48 177.482200 512 207.00 1481.00 0.00 177.96 177.962204 512 207.00 1485.00 0.00 178.44 178.44

2208 512 207.00 1489.00 0.00 178.92 178.922212 512 207.00 1493.00 0.00 179.40 179.402216 512 207.00 1497.00 0.00 179.88 179.882220 512 207.00 1501.00 0.00 180.36 180.362224 512 207.00 1505.00 0.00 180.84 180.84

2228 512 207.00 1509.00 0.00 181.32 181.322232 512 207.00 1513.00 0.00 181.80 181.802236 512 207.00 1517.00 0.00 182.28 182.282240 512 207.00 1521.00 0.00 182.76 182.762244 512 207.00 1525.00 0.00 183.24 183.24

2248 512 207.00 1529.00 0.00 183.72 183.722252 512 207.00 1533.00 0.00 184.20 184.202256 512 207.00 1537.00 0.00 184.68 184.682260 512 207.00 1541.00 0.00 185.16 185.162264 512 207.00 1545.00 0.00 185.64 185.64

2268 512 207.00 1549.00 0.00 186.12 186.122272 512 207.00 1553.00 0.00 186.60 186.602276 512 207.00 1557.00 0.00 187.08 187.082280 512 207.00 1561.00 0.00 187.56 187.562284 512 207.00 1565.00 0.00 188.04 188.04

2288 512 207.00 1569.00 0.00 188.52 188.522292 512 207.00 1573.00 0.00 189.00 189.002296 512 207.00 1577.00 0.00 189.48 189.482300 512 207.00 1581.00 0.00 189.96 189.962304 512 207.00 1585.00 0.00 190.44 190.44

2308 512 207.00 1589.00 0.00 190.92 190.922312 512 207.00 1593.00 0.00 191.40 191.402316 512 207.00 1597.00 0.00 191.88 191.882320 512 207.00 1601.00 0.00 192.36 192.362324 512 207.00 1605.00 0.00 192.84 192.84

2328 512 207.00 1609.00 0.00 193.32 193.322332 512 207.00 1613.00 0.00 193.80 193.802336 512 207.00 1617.00 0.00 194.28 194.282340 512 207.00 1621.00 0.00 194.76 194.762344 512 207.00 1625.00 0.00 195.24 195.24

2348 512 207.00 1629.00 0.00 195.72 195.722352 512 207.00 1633.00 0.00 196.20 196.202356 512 207.00 1637.00 0.00 196.68 196.682360 512 207.00 1641.00 0.00 197.16 197.162364 512 207.00 1645.00 0.00 197.64 197.64

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Page 67

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter HMonthly table

2368 512 207.00 1649.00 0.00 198.12 198.122372 512 207.00 1653.00 0.00 198.60 198.602376 512 207.00 1657.00 0.00 199.08 199.082380 512 207.00 1661.00 0.00 199.56 199.562384 512 207.00 1665.00 0.00 200.04 200.04

2388 512 207.00 1669.00 0.00 200.52 200.522392 512 207.00 1673.00 0.00 201.00 201.002396 512 207.00 1677.00 0.00 201.48 201.482400 512 207.00 1681.00 0.00 201.96 201.962404 512 207.00 1685.00 0.00 202.44 202.44

2408 512 207.00 1689.00 0.00 202.92 202.922412 512 207.00 1693.00 0.00 203.40 203.402416 512 207.00 1697.00 0.00 203.88 203.882420 512 207.00 1701.00 0.00 204.36 204.362424 512 207.00 1705.00 0.00 204.84 204.84

2428 512 207.00 1709.00 0.00 205.32 205.322432 512 207.00 1713.00 0.00 205.80 205.802436 512 207.00 1717.00 0.00 206.28 206.282440 512 207.00 1721.00 0.00 206.76 206.762444 512 207.00 1725.00 0.00 207.24 207.24

2448 512 207.00 1729.00 0.00 207.72 207.722452 512 207.00 1733.00 0.00 208.20 208.202456 512 207.00 1737.00 0.00 208.68 208.682460 512 207.00 1741.00 0.00 209.16 209.162464 512 207.00 1745.00 0.00 209.64 209.64

2468 512 207.00 1749.00 0.00 210.12 210.122472 512 207.00 1753.00 0.00 210.60 210.602476 512 207.00 1757.00 0.00 211.08 211.082480 512 207.00 1761.00 0.00 211.56 211.562484 512 207.00 1765.00 0.00 212.04 212.04

2488 512 207.00 1769.00 0.00 212.52 212.522492 512 207.00 1773.00 0.00 213.00 213.002496 512 207.00 1777.00 0.00 213.48 213.482500 512 207.00 1781.00 0.00 213.96 213.962504 512 207.00 1785.00 0.00 214.44 214.44

2508 512 207.00 1789.00 0.00 214.92 214.922512 512 207.00 1793.00 0.00 215.40 215.402516 512 207.00 1797.00 0.00 215.88 215.882520 512 207.00 1801.00 0.00 216.36 216.362524 512 207.00 1805.00 0.00 216.84 216.84

2528 512 207.00 1809.00 0.00 217.32 217.322532 512 207.00 1813.00 0.00 217.80 217.802536 512 207.00 1817.00 0.00 218.28 218.282540 512 207.00 1821.00 0.00 218.76 218.762544 512 207.00 1825.00 0.00 219.24 219.24

2548 512 207.00 1829.00 0.00 219.72 219.722552 512 207.00 1833.00 0.00 220.20 220.202556 512 207.00 1837.00 0.00 220.68 220.682560 512 207.00 1841.00 0.00 221.16 221.162564 512 207.00 1845.00 0.00 221.64 221.64

2568 512 207.00 1849.00 0.00 222.12 222.122572 512 207.00 1853.00 0.00 222.60 222.602576 512 207.00 1857.00 0.00 223.08 223.082580 512 207.00 1861.00 0.00 223.56 223.562584 512 207.00 1865.00 0.00 224.04 224.04

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Page 68

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter H

2588 512 207.00 1869.00 0.00 224.52 224.522592 512 207.00 1873.00 0.00 225.00 225.002596 512 207.00 1877.00 0.00 225.48 225.482600 512 207.00 1881.00 0.00 225.96 225.962604 512 207.00 1885.00 0.00 226.44 226.44

2608 512 207.00 1889.00 0.00 226.92 226.922612 512 207.00 1893.00 0.00 227.40 227.402616 512 207.00 1897.00 0.00 227.88 227.882620 512 207.00 1901.00 0.00 228.36 228.362624 512 207.00 1905.00 0.00 228.84 228.84

2628 512 207.00 1909.00 0.00 229.32 229.322632 512 207.00 1913.00 0.00 229.80 229.802636 512 207.00 1917.00 0.00 230.28 230.282640 512 207.00 1921.00 0.00 230.76 230.762644 512 207.00 1925.00 0.00 231.24 231.24

2648 512 207.00 1929.00 0.00 231.72 231.722652 512 207.00 1933.00 0.00 232.20 232.202656 512 207.00 1937.00 0.00 232.68 232.682660 512 207.00 1941.00 0.00 233.16 233.162664 512 207.00 1945.00 0.00 233.64 233.64

2668 512 207.00 1949.00 0.00 234.12 234.122672 512 207.00 1953.00 0.00 234.60 234.602676 512 207.00 1957.00 0.00 235.08 235.082680 512 207.00 1961.00 0.00 235.56 235.562684 512 207.00 1965.00 0.00 236.04 236.04

2688 512 207.00 1969.00 0.00 236.52 236.522692 512 207.00 1973.00 0.00 237.00 237.002696 512 207.00 1977.00 0.00 237.48 237.482700 512 207.00 1981.00 0.00 237.96 237.962704 512 207.00 1985.00 0.00 238.44 238.44

2708 512 207.00 1989.00 0.00 238.92 238.922712 512 207.00 1993.00 0.00 239.40 239.402716 512 207.00 1997.00 0.00 239.88 239.882720 512 207.00 2001.00 0.00 240.36 240.362724 512 207.00 2005.00 0.00 240.84 240.84

2728 512 207.00 2009.00 0.00 241.32 241.322732 512 207.00 2013.00 0.00 241.80 241.802736 512 207.00 2017.00 0.00 242.28 242.282740 512 207.00 2021.00 0.00 242.76 242.762744 512 207.00 2025.00 0.00 243.24 243.24

2748 512 207.00 2029.00 0.00 243.72 243.722752 512 207.00 2033.00 0.00 244.20 244.202756 512 207.00 2037.00 0.00 244.68 244.682760 512 207.00 2041.00 0.00 245.16 245.162764 512 207.00 2045.00 0.00 245.64 245.64

2768 512 207.00 2049.00 0.00 246.12 246.122772 512 207.00 2053.00 0.00 246.60 246.602776 512 207.00 2057.00 0.00 247.08 247.082780 512 207.00 2061.00 0.00 247.56 247.562784 512 207.00 2065.00 0.00 248.04 248.04

2788 512 207.00 2069.00 0.00 248.52 248.522792 512 207.00 2073.00 0.00 249.00 249.002796 512 207.00 2077.00 0.00 249.48 249.482800 512 207.00 2081.00 0.00 249.96 249.962804 512 207.00 2085.00 0.00 250.44 250.44

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Page 69

Table letter HMonthly table

2808 512 207.00 2089.00 0.00 250.92 250.922812 512 207.00 2093.00 0.00 251.40 251.402816 512 207.00 2097.00 0.00 251.88 251.882820 512 207.00 2101.00 0.00 252.36 252.362824 512 207.00 2105.00 0.00 252.84 252.84

2828 512 207.00 2109.00 0.00 253.32 253.322832 512 207.00 2113.00 0.00 253.80 253.802836 512 207.00 2117.00 0.00 254.28 254.282840 512 207.00 2121.00 0.00 254.76 254.762844 512 207.00 2125.00 0.00 255.24 255.24

2848 512 207.00 2129.00 0.00 255.72 255.722852 512 207.00 2133.00 0.00 256.20 256.202856 512 207.00 2137.00 0.00 256.68 256.682860 512 207.00 2141.00 0.00 257.16 257.162864 512 207.00 2145.00 0.00 257.64 257.64

2868 512 207.00 2149.00 0.00 258.12 258.122872 512 207.00 2153.00 0.00 258.60 258.602876 512 207.00 2157.00 0.00 259.08 259.082880 512 207.00 2161.00 0.00 259.56 259.562884 512 207.00 2165.00 0.00 260.04 260.04

2888 512 207.00 2169.00 0.00 260.52 260.522892 512 207.00 2173.00 0.00 261.00 261.002896 512 207.00 2177.00 0.00 261.48 261.482900 512 207.00 2181.00 0.00 261.96 261.962904 512 207.00 2185.00 0.00 262.44 262.44

2908 512 207.00 2189.00 0.00 262.92 262.922912 512 207.00 2193.00 0.00 263.40 263.402916 512 207.00 2197.00 0.00 263.88 263.882920 512 207.00 2201.00 0.00 264.36 264.362924 512 207.00 2205.00 0.00 264.84 264.84

2928 512 207.00 2209.00 0.00 265.32 265.322932 512 207.00 2213.00 0.00 265.80 265.802936 512 207.00 2217.00 0.00 266.28 266.282940 512 207.00 2221.00 0.00 266.76 266.762944 512 207.00 2225.00 0.00 267.24 267.24

2948 512 207.00 2229.00 0.00 267.72 267.722952 512 207.00 2233.00 0.00 268.20 268.202956 512 207.00 2237.00 0.00 268.68 268.682960 512 207.00 2241.00 0.00 269.16 269.162964 512 207.00 2245.00 0.00 269.64 269.64

2968 512 207.00 2249.00 0.00 270.12 270.122972 512 207.00 2253.00 0.00 270.60 270.602976 512 207.00 2257.00 0.00 271.08 271.082980 512 207.00 2261.00 0.00 271.56 271.562984 512 207.00 2265.00 0.00 272.04 272.04

2988 512 207.00 2269.00 0.00 272.52 272.522992 512 207.00 2273.00 0.00 273.00 273.002996 512 207.00 2277.00 0.00 273.48 273.483000 512 207.00 2281.00 0.00 273.96 273.963004 512 207.00 2285.00 0.00 274.44 274.44

3008 512 207.00 2289.00 0.00 274.92 274.923012 512 207.00 2293.00 0.00 275.40 275.403016 512 207.00 2297.00 0.00 275.88 275.883020 512 207.00 2301.00 0.00 276.36 276.363024 512 207.00 2305.00 0.00 276.84 276.84

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Page 70

Monthly tableTable letter H

3028 512 207.00 2309.00 0.00 277.32 277.323032 512 207.00 2313.00 0.00 277.80 277.803036 512 207.00 2317.00 0.00 278.28 278.283040 512 207.00 2321.00 0.00 278.76 278.763044 512 207.00 2325.00 0.00 279.24 279.24

3048 512 207.00 2329.00 0.00 279.72 279.723052 512 207.00 2333.00 0.00 280.20 280.203056 512 207.00 2337.00 0.00 280.68 280.683060 512 207.00 2341.00 0.00 281.16 281.163064 512 207.00 2345.00 0.00 281.64 281.64

3068 512 207.00 2349.00 0.00 282.12 282.123072 512 207.00 2353.00 0.00 282.60 282.603076 512 207.00 2357.00 0.00 283.08 283.083080 512 207.00 2361.00 0.00 283.56 283.563084 512 207.00 2365.00 0.00 284.04 284.04

3088 512 207.00 2369.00 0.00 284.52 284.523092 512 207.00 2373.00 0.00 285.00 285.003096 512 207.00 2377.00 0.00 285.48 285.483100 512 207.00 2381.00 0.00 285.96 285.963104 512 207.00 2385.00 0.00 286.44 286.44

3108 512 207.00 2389.00 0.00 286.92 286.923112 512 207.00 2393.00 0.00 287.40 287.403116 512 207.00 2397.00 0.00 287.88 287.883120 512 207.00 2401.00 0.00 288.36 288.363124 512 207.00 2405.00 0.00 288.84 288.84

3128 512 207.00 2409.00 0.00 289.32 289.323132 512 207.00 2413.00 0.00 289.80 289.803136 512 207.00 2417.00 0.00 290.28 290.283140 512 207.00 2421.00 0.00 290.76 290.763144 512 207.00 2425.00 0.00 291.24 291.24

3148 512 207.00 2429.00 0.00 291.72 291.723152 512 207.00 2433.00 0.00 292.20 292.203156 512 207.00 2437.00 0.00 292.68 292.683160 512 207.00 2441.00 0.00 293.16 293.163164 512 207.00 2445.00 0.00 293.64 293.64

3168 512 207.00 2449.00 0.00 294.12 294.123172 512 207.00 2453.00 0.00 294.60 294.603176 512 207.00 2457.00 0.00 295.08 295.083180 512 207.00 2461.00 0.00 295.56 295.563184 512 207.00 2465.00 0.00 296.04 296.04

3188 512 207.00 2469.00 0.00 296.52 296.523192 512 207.00 2473.00 0.00 297.00 297.003196 512 207.00 2477.00 0.00 297.48 297.483200 512 207.00 2481.00 0.00 297.96 297.963204 512 207.00 2485.00 0.00 298.44 298.44

3208 512 207.00 2489.00 0.00 298.92 298.923212 512 207.00 2493.00 0.00 299.40 299.403216 512 207.00 2497.00 0.00 299.88 299.883220 512 207.00 2501.00 0.00 300.36 300.363224 512 207.00 2505.00 0.00 300.84 300.84

3228 512 207.00 2509.00 0.00 301.32 301.323232 512 207.00 2513.00 0.00 301.80 301.803236 512 207.00 2517.00 0.00 302.28 302.283240 512 207.00 2521.00 0.00 302.76 302.763244 512 207.00 2525.00 0.00 303.24 303.24

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Page 71

Table letter HMonthly table

3248 512 207.00 2529.00 0.00 303.72 303.723252 512 207.00 2533.00 0.00 304.20 304.203256 512 207.00 2537.00 0.00 304.68 304.683260 512 207.00 2541.00 0.00 305.16 305.163264 512 207.00 2545.00 0.00 305.64 305.64

3268 512 207.00 2549.00 0.00 306.12 306.123272 512 207.00 2553.00 0.00 306.60 306.603276 512 207.00 2557.00 0.00 307.08 307.083280 512 207.00 2561.00 0.00 307.56 307.563284 512 207.00 2565.00 0.00 308.04 308.04

3288 512 207.00 2569.00 0.00 308.52 308.523292 512 207.00 2573.00 0.00 309.00 309.003296 512 207.00 2577.00 0.00 309.48 309.483300 512 207.00 2581.00 0.00 309.96 309.963304 512 207.00 2585.00 0.00 310.44 310.44

3308 512 207.00 2589.00 0.00 310.92 310.923312 512 207.00 2593.00 0.00 311.40 311.403316 512 207.00 2597.00 0.00 311.88 311.883320 512 207.00 2601.00 0.00 312.36 312.363324 512 207.00 2605.00 0.00 312.84 312.84

3328 512 207.00 2609.00 0.00 313.32 313.323332 512 207.00 2613.00 0.00 313.80 313.803336 512 207.00 2617.00 0.00 314.28 314.283340 512 207.00 2621.00 0.00 314.76 314.763344 512 207.00 2625.00 0.00 315.24 315.24

3348 512 207.00 2629.00 0.00 315.72 315.723352 512 207.00 2633.00 0.00 316.20 316.203356 512 207.00 2637.00 0.00 316.68 316.683360 512 207.00 2641.00 0.00 317.16 317.163364 512 207.00 2645.00 0.00 317.64 317.64

3368 512 207.00 2649.00 0.00 318.12 318.123372 512 207.00 2653.00 0.00 318.60 318.603376 512 207.00 2657.00 0.00 319.08 319.083380 512 207.00 2661.00 0.00 319.56 319.563384 512 207.00 2665.00 0.00 320.04 320.04

3388 512 207.00 2669.00 0.00 320.52 320.523392 512 207.00 2673.00 0.00 321.00 321.003396 512 207.00 2677.00 0.00 321.48 321.483400 512 207.00 2681.00 0.00 321.96 321.963404 512 207.00 2685.00 0.00 322.44 322.44

3408 512 207.00 2689.00 0.00 322.92 322.923412 512 207.00 2693.00 0.00 323.40 323.403416 512 207.00 2697.00 0.00 323.88 323.883420 512 207.00 2701.00 0.00 324.36 324.363424 512 207.00 2705.00 0.00 324.84 324.84

3428 512 207.00 2709.00 0.00 325.32 325.323432 512 207.00 2713.00 0.00 325.80 325.803436 512 207.00 2717.00 0.00 326.28 326.283440 512 207.00 2721.00 0.00 326.76 326.763444 512 207.00 2725.00 0.00 327.24 327.24

3448 512 207.00 2729.00 0.00 327.72 327.723452 512 207.00 2733.00 0.00 328.20 328.203456 512 207.00 2737.00 0.00 328.68 328.683460 512 207.00 2741.00 0.00 329.16 329.163464 512 207.00 2745.00 0.00 329.64 329.64

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Page 72

Table letter HMonthly table

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

3468 512 207.00 2749.00 0.00 330.12 330.123472 512 207.00 2753.00 0.00 330.60 330.603476 512 207.00 2757.00 0.00 331.08 331.083480 512 207.00 2761.00 0.00 331.56 331.563484 512 207.00 2765.00 0.00 332.04 332.04

3488 512 207.00 2769.00 0.00 332.52 332.523492 512 207.00 2773.00 0.00 333.00 333.003496 512 207.00 2777.00 0.00 333.48 333.483500 512 207.00 2781.00 0.00 333.96 333.963504 512 207.00 2785.00 0.00 334.44 334.44

3508 512 207.00 2789.00 0.00 334.92 334.923512 512 207.00 2793.00 0.00 335.40 335.403516 512 207.00 2797.00 0.00 335.88 335.883520 512 207.00 2801.00 0.00 336.36 336.363524 512 207.00 2805.00 0.00 336.84 336.84

3528 512 207.00 2809.00 0.00 337.32 337.323532 512 207.00 2813.00 0.00 337.80 337.803536 512 207.00 2817.00 0.00 338.28 338.283540 512 207.00 2821.00 0.00 338.76 338.763544 512 207.00 2825.00 0.00 339.24 339.24

3548 512 207.00 2829.00 0.00 339.72 339.723552 512 207.00 2833.00 0.00 340.20 340.203556 512 207.00 2837.00 0.00 340.68 340.683560 512 207.00 2841.00 0.00 341.16 341.163564 512 207.00 2845.00 0.00 341.64 341.64

3568 512 207.00 2849.00 0.00 342.12 342.123572 512 207.00 2853.00 0.00 342.60 342.603576 512 207.00 2857.00 0.00 343.08 343.083580 512 207.00 2861.00 0.00 343.56 343.563584 512 207.00 2865.00 0.00 344.04 344.04

3588 512 207.00 2869.00 0.00 344.52 344.523592 512 207.00 2873.00 0.00 345.00 345.003596 512 207.00 2877.00 0.00 345.48 345.483600 512 207.00 2881.00 0.00 345.96 345.963604 512 207.00 2885.00 0.00 346.44 346.44

3608 512 207.00 2889.00 0.00 346.92 346.923612 512 207.00 2893.00 0.00 347.40 347.403616 512 207.00 2897.00 0.00 347.88 347.883620 512 207.00 2901.00 0.00 348.36 348.363624 512 207.00 2905.00 0.00 348.84 348.84

3628 512 207.00 2909.00 0.00 349.32 349.323632 512 207.00 2913.00 0.00 349.80 349.803636 512 207.00 2917.00 0.00 350.28 350.283640 512 207.00 2921.00 0.00 350.76 350.763644 512 207.00 2925.00 0.00 351.24 351.24

3648 512 207.00 2929.00 0.00 351.72 351.723652 512 207.00 2933.00 0.00 352.20 352.203656 512 207.00 2937.00 0.00 352.68 352.683660 512 207.00 2941.00 0.00 353.16 353.163664 512 207.00 2945.00 0.00 353.64 353.64

3668 512 207.00 2949.00 0.00 354.12 354.123672 512 207.00 2953.00 0.00 354.60 354.603676 512 207.00 2957.00 0.00 355.08 355.083680 512 207.00 2961.00 0.00 355.56 355.563684 512 207.00 2965.00 0.00 356.04 356.04

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Page 73

Monthly table Table letter H

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

3688 512 207.00 2969.00 0.00 356.52 356.523692 512 207.00 2973.00 0.00 357.00 357.003696 512 207.00 2977.00 0.00 357.48 357.483700 512 207.00 2981.00 0.00 357.96 357.963704 512 207.00 2985.00 0.00 358.44 358.44

3708 512 207.00 2989.00 0.00 358.92 358.923712 512 207.00 2993.00 0.00 359.40 359.403716 512 207.00 2997.00 0.00 359.88 359.883720 512 207.00 3001.00 0.00 360.36 360.363724 512 207.00 3005.00 0.00 360.84 360.84

3728 512 207.00 3009.00 0.00 361.32 361.323732 512 207.00 3013.00 0.00 361.80 361.803736 512 207.00 3017.00 0.00 362.28 362.283740 512 207.00 3021.00 0.00 362.76 362.763744 512 207.00 3025.00 0.00 363.24 363.24

3748 512 207.00 3029.00 0.00 363.72 363.723752 512 207.00 3033.00 0.00 364.20 364.203756 512 207.00 3037.00 0.00 364.68 364.683760 512 207.00 3041.00 0.00 365.16 365.163764 512 207.00 3045.00 0.00 365.64 365.64

3768 512 207.00 3049.00 0.00 366.12 366.123772 512 207.00 3053.00 0.00 366.60 366.603776 512 207.00 3057.00 0.00 367.08 367.083780 512 207.00 3061.00 0.00 367.56 367.563784 512 207.00 3065.00 0.00 368.04 368.04

3788 512 207.00 3069.00 0.00 368.52 368.523792 512 207.00 3073.00 0.00 369.00 369.003796 512 207.00 3077.00 0.00 369.48 369.483800 512 207.00 3081.00 0.00 369.96 369.963804 512 207.00 3085.00 0.00 370.44 370.44

3808 512 207.00 3089.00 0.00 370.92 370.923812 512 207.00 3093.00 0.00 371.40 371.403816 512 207.00 3097.00 0.00 371.88 371.883820 512 207.00 3101.00 0.00 372.36 372.363824 512 207.00 3105.00 0.00 372.84 372.84

3828 512 207.00 3109.00 0.00 373.32 373.323832 512 207.00 3113.00 0.00 373.80 373.803836 512 207.00 3117.00 0.00 374.28 374.283840 512 207.00 3121.00 0.00 374.76 374.763844 512 207.00 3125.00 0.00 375.24 375.24

3848 512 207.00 3129.00 0.00 375.72 375.723852 512 207.00 3133.00 0.00 376.20 376.203856 512 207.00 3137.00 0.00 376.68 376.683860 512 207.00 3141.00 0.00 377.16 377.163864 512 207.00 3145.00 0.00 377.64 377.64

3868 512 207.00 3149.00 0.00 378.12 378.123872 512 207.00 3153.00 0.00 378.60 378.603876 512 207.00 3157.00 0.00 379.08 379.083880 512 207.00 3161.00 0.00 379.56 379.563884 512 207.00 3165.00 0.00 380.04 380.04

3888 512 207.00 3169.00 0.00 380.52 380.523892 512 207.00 3173.00 0.00 381.00 381.003896 512 207.00 3177.00 0.00 381.48 381.483900 512 207.00 3181.00 0.00 381.96 381.963904 512 207.00 3185.00 0.00 382.44 382.44

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Page 74

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter H

3908 512 207.00 3189.00 0.00 382.92 382.923912 512 207.00 3193.00 0.00 383.40 383.403916 512 207.00 3197.00 0.00 383.88 383.883920 512 207.00 3201.00 0.00 384.36 384.363924 512 207.00 3205.00 0.00 384.84 384.84

3928 512 207.00 3209.00 0.00 385.32 385.323932 512 207.00 3213.00 0.00 385.80 385.803936 512 207.00 3217.00 0.00 386.28 386.283940 512 207.00 3221.00 0.00 386.76 386.763944 512 207.00 3225.00 0.00 387.24 387.24

3948 512 207.00 3229.00 0.00 387.72 387.723952 512 207.00 3233.00 0.00 388.20 388.203956 512 207.00 3237.00 0.00 388.68 388.683960 512 207.00 3241.00 0.00 389.16 389.163964 512 207.00 3245.00 0.00 389.64 389.64

3968 512 207.00 3249.00 0.00 390.12 390.123972 512 207.00 3253.00 0.00 390.60 390.603976 512 207.00 3257.00 0.00 391.08 391.083980 512 207.00 3261.00 0.00 391.56 391.563984 512 207.00 3265.00 0.00 392.04 392.04

3988 512 207.00 3269.00 0.00 392.52 392.523992 512 207.00 3273.00 0.00 393.00 393.003996 512 207.00 3277.00 0.00 393.48 393.484000 512 207.00 3281.00 0.00 393.96 393.964004 512 207.00 3285.00 0.00 394.44 394.44

4008 512 207.00 3289.00 0.00 394.92 394.924012 512 207.00 3293.00 0.00 395.40 395.404016 512 207.00 3297.00 0.00 395.88 395.884020 512 207.00 3301.00 0.00 396.36 396.364024 512 207.00 3305.00 0.00 396.84 396.84

4028 512 207.00 3309.00 0.00 397.32 397.324032 512 207.00 3313.00 0.00 397.80 397.804036 512 207.00 3317.00 0.00 398.28 398.284040 512 207.00 3321.00 0.00 398.76 398.764044 512 207.00 3325.00 0.00 399.24 399.24

4048 512 207.00 3329.00 0.00 399.72 399.724052 512 207.00 3333.00 0.00 400.20 400.204056 512 207.00 3337.00 0.00 400.68 400.684060 512 207.00 3341.00 0.00 401.16 401.164064 512 207.00 3345.00 0.00 401.64 401.64

4068 512 207.00 3349.00 0.00 402.12 402.124072 512 207.00 3353.00 0.00 402.60 402.604076 512 207.00 3357.00 0.00 403.08 403.084080 512 207.00 3361.00 0.00 403.56 403.564084 512 207.00 3365.00 0.00 404.04 404.04

4088 512 207.00 3369.00 0.00 404.52 404.524092 512 207.00 3373.00 0.00 405.00 405.004096 512 207.00 3377.00 0.00 405.48 405.484100 512 207.00 3381.00 0.00 405.96 405.964104 512 207.00 3385.00 0.00 406.44 406.44

4108 512 207.00 3389.00 0.00 406.92 406.924112 512 207.00 3393.00 0.00 407.40 407.404116 512 207.00 3397.00 0.00 407.88 407.884120 512 207.00 3401.00 0.00 408.36 408.364124 512 207.00 3405.00 0.00 408.84 408.84

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Page 75

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

If the employee’s gross pay is over £4,167, go to page 178.

Table letter HMonthly table

4128 512 207.00 3409.00 0.00 409.32 409.324132 512 207.00 3413.00 0.00 409.80 409.804136 512 207.00 3417.00 0.00 410.28 410.284140 512 207.00 3421.00 0.00 410.76 410.764144 512 207.00 3425.00 0.00 411.24 411.24

4148 512 207.00 3429.00 0.00 411.72 411.724152 512 207.00 3433.00 0.00 412.20 412.204156 512 207.00 3437.00 0.00 412.68 412.684160 512 207.00 3441.00 0.00 413.16 413.164164 512 207.00 3445.00 0.00 413.58 413.58

4167 512 207.00 3448.00 0.00 413.76 413.76

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Page 76

Weekly table for NICs where employee has deferment for use from 6 April 2019 to 5 April 2020

Use this table for employees who are aged 21 or over, for whom you hold form CA2700.

Do not use this table for:• any tax year other than 2019 to 2020

• employees who are under the age of 21, for whom you hold form CA2700 (go to Table letter Z)

• employees who are State Pension age or over (go to Table letter C in booklet CA41)

Completing form RT11, 'Deductions working sheet’ or substitute

1 Enter ‘J’ in the NICs Category Letter column on form RT11.

2 Copy the figures in columns 1a – 1e of the table to columns 1a – 1e on the line next to the tax week in which the employee is paid, on form RT11.

If the employee’s total earnings fall between the LEL and the UEL/UST/AUST and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST/AUST, go to page 163.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step, with the exception of the LEL, PT, ST, UEL, UST and AUST is worked out at the mid-point of the steps so you and your employee may pay slightly more or less than if you used the exact percentage method.

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Up to and including £117.99

No NICs liability, make no entry on form RT11

118 118 0.00 0.00 0.00 0.00 0.00119 118 1.00 0.00 0.00 0.00 0.00120 118 2.00 0.00 0.00 0.00 0.00121 118 3.00 0.00 0.00 0.00 0.00122 118 4.00 0.00 0.00 0.00 0.00

123 118 5.00 0.00 0.00 0.00 0.00124 118 6.00 0.00 0.00 0.00 0.00125 118 7.00 0.00 0.00 0.00 0.00126 118 8.00 0.00 0.00 0.00 0.00127 118 9.00 0.00 0.00 0.00 0.00

128 118 10.00 0.00 0.00 0.00 0.00129 118 11.00 0.00 0.00 0.00 0.00130 118 12.00 0.00 0.00 0.00 0.00131 118 13.00 0.00 0.00 0.00 0.00132 118 14.00 0.00 0.00 0.00 0.00

133 118 15.00 0.00 0.00 0.00 0.00134 118 16.00 0.00 0.00 0.00 0.00135 118 17.00 0.00 0.00 0.00 0.00136 118 18.00 0.00 0.00 0.00 0.00137 118 19.00 0.00 0.00 0.00 0.00

138 118 20.00 0.00 0.00 0.00 0.00139 118 21.00 0.00 0.00 0.00 0.00140 118 22.00 0.00 0.00 0.00 0.00141 118 23.00 0.00 0.00 0.00 0.00142 118 24.00 0.00 0.00 0.00 0.00

Table letter J

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Page 77

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter JWeekly table

143 118 25.00 0.00 0.00 0.00 0.00144 118 26.00 0.00 0.00 0.00 0.00145 118 27.00 0.00 0.00 0.00 0.00146 118 28.00 0.00 0.00 0.00 0.00147 118 29.00 0.00 0.00 0.00 0.00

148 118 30.00 0.00 0.00 0.00 0.00149 118 31.00 0.00 0.00 0.00 0.00150 118 32.00 0.00 0.00 0.00 0.00151 118 33.00 0.00 0.00 0.00 0.00152 118 34.00 0.00 0.00 0.00 0.00

153 118 35.00 0.00 0.00 0.00 0.00154 118 36.00 0.00 0.00 0.00 0.00155 118 37.00 0.00 0.00 0.00 0.00156 118 38.00 0.00 0.00 0.00 0.00157 118 39.00 0.00 0.00 0.00 0.00

158 118 40.00 0.00 0.00 0.00 0.00159 118 41.00 0.00 0.00 0.00 0.00160 118 42.00 0.00 0.00 0.00 0.00161 118 43.00 0.00 0.00 0.00 0.00162 118 44.00 0.00 0.00 0.00 0.00

163 118 45.00 0.00 0.00 0.00 0.00164 118 46.00 0.00 0.00 0.00 0.00165 118 47.00 0.00 0.00 0.00 0.00166 118 48.00 0.00 0.00 0.00 0.00167 118 48.00 1.00 0.21 0.03 0.24

168 118 48.00 2.00 0.34 0.05 0.39169 118 48.00 3.00 0.48 0.07 0.55170 118 48.00 4.00 0.62 0.09 0.71171 118 48.00 5.00 0.76 0.11 0.87172 118 48.00 6.00 0.90 0.13 1.03

173 118 48.00 7.00 1.03 0.15 1.18174 118 48.00 8.00 1.17 0.17 1.34175 118 48.00 9.00 1.31 0.19 1.50176 118 48.00 10.00 1.45 0.21 1.66177 118 48.00 11.00 1.59 0.23 1.82

178 118 48.00 12.00 1.72 0.25 1.97179 118 48.00 13.00 1.86 0.27 2.13180 118 48.00 14.00 2.00 0.29 2.29181 118 48.00 15.00 2.14 0.31 2.45182 118 48.00 16.00 2.28 0.33 2.61

183 118 48.00 17.00 2.41 0.35 2.76184 118 48.00 18.00 2.55 0.37 2.92185 118 48.00 19.00 2.69 0.39 3.08186 118 48.00 20.00 2.83 0.41 3.24187 118 48.00 21.00 2.97 0.43 3.40

188 118 48.00 22.00 3.10 0.45 3.55189 118 48.00 23.00 3.24 0.47 3.71190 118 48.00 24.00 3.38 0.49 3.87191 118 48.00 25.00 3.52 0.51 4.03192 118 48.00 26.00 3.66 0.53 4.19

193 118 48.00 27.00 3.79 0.55 4.34194 118 48.00 28.00 3.93 0.57 4.50195 118 48.00 29.00 4.07 0.59 4.66196 118 48.00 30.00 4.21 0.61 4.82197 118 48.00 31.00 4.35 0.63 4.98

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Page 78

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter J

198 118 48.00 32.00 4.48 0.65 5.13199 118 48.00 33.00 4.62 0.67 5.29200 118 48.00 34.00 4.76 0.69 5.45201 118 48.00 35.00 4.90 0.71 5.61202 118 48.00 36.00 5.04 0.73 5.77

203 118 48.00 37.00 5.17 0.75 5.92204 118 48.00 38.00 5.31 0.77 6.08205 118 48.00 39.00 5.45 0.79 6.24206 118 48.00 40.00 5.59 0.81 6.40207 118 48.00 41.00 5.73 0.83 6.56

208 118 48.00 42.00 5.86 0.85 6.71209 118 48.00 43.00 6.00 0.87 6.87210 118 48.00 44.00 6.14 0.89 7.03211 118 48.00 45.00 6.28 0.91 7.19212 118 48.00 46.00 6.42 0.93 7.35

213 118 48.00 47.00 6.55 0.95 7.50214 118 48.00 48.00 6.69 0.97 7.66215 118 48.00 49.00 6.83 0.99 7.82216 118 48.00 50.00 6.97 1.01 7.98217 118 48.00 51.00 7.11 1.03 8.14

218 118 48.00 52.00 7.24 1.05 8.29219 118 48.00 53.00 7.38 1.07 8.45220 118 48.00 54.00 7.52 1.09 8.61221 118 48.00 55.00 7.66 1.11 8.77222 118 48.00 56.00 7.80 1.13 8.93

223 118 48.00 57.00 7.93 1.15 9.08224 118 48.00 58.00 8.07 1.17 9.24225 118 48.00 59.00 8.21 1.19 9.40226 118 48.00 60.00 8.35 1.21 9.56227 118 48.00 61.00 8.49 1.23 9.72

228 118 48.00 62.00 8.62 1.25 9.87229 118 48.00 63.00 8.76 1.27 10.03230 118 48.00 64.00 8.90 1.29 10.19231 118 48.00 65.00 9.04 1.31 10.35232 118 48.00 66.00 9.18 1.33 10.51

233 118 48.00 67.00 9.31 1.35 10.66234 118 48.00 68.00 9.45 1.37 10.82235 118 48.00 69.00 9.59 1.39 10.98236 118 48.00 70.00 9.73 1.41 11.14237 118 48.00 71.00 9.87 1.43 11.30

238 118 48.00 72.00 10.00 1.45 11.45239 118 48.00 73.00 10.14 1.47 11.61240 118 48.00 74.00 10.28 1.49 11.77241 118 48.00 75.00 10.42 1.51 11.93242 118 48.00 76.00 10.56 1.53 12.09

243 118 48.00 77.00 10.69 1.55 12.24244 118 48.00 78.00 10.83 1.57 12.40245 118 48.00 79.00 10.97 1.59 12.56246 118 48.00 80.00 11.11 1.61 12.72247 118 48.00 81.00 11.25 1.63 12.88

248 118 48.00 82.00 11.38 1.65 13.03249 118 48.00 83.00 11.52 1.67 13.19250 118 48.00 84.00 11.66 1.69 13.35251 118 48.00 85.00 11.80 1.71 13.51252 118 48.00 86.00 11.94 1.73 13.67

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Page 79

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter JWeekly table

253 118 48.00 87.00 12.07 1.75 13.82254 118 48.00 88.00 12.21 1.77 13.98255 118 48.00 89.00 12.35 1.79 14.14256 118 48.00 90.00 12.49 1.81 14.30257 118 48.00 91.00 12.63 1.83 14.46

258 118 48.00 92.00 12.76 1.85 14.61259 118 48.00 93.00 12.90 1.87 14.77260 118 48.00 94.00 13.04 1.89 14.93261 118 48.00 95.00 13.18 1.91 15.09262 118 48.00 96.00 13.32 1.93 15.25

263 118 48.00 97.00 13.45 1.95 15.40264 118 48.00 98.00 13.59 1.97 15.56265 118 48.00 99.00 13.73 1.99 15.72266 118 48.00 100.00 13.87 2.01 15.88267 118 48.00 101.00 14.01 2.03 16.04

268 118 48.00 102.00 14.14 2.05 16.19269 118 48.00 103.00 14.28 2.07 16.35270 118 48.00 104.00 14.42 2.09 16.51271 118 48.00 105.00 14.56 2.11 16.67272 118 48.00 106.00 14.70 2.13 16.83

273 118 48.00 107.00 14.83 2.15 16.98274 118 48.00 108.00 14.97 2.17 17.14275 118 48.00 109.00 15.11 2.19 17.30276 118 48.00 110.00 15.25 2.21 17.46277 118 48.00 111.00 15.39 2.23 17.62

278 118 48.00 112.00 15.52 2.25 17.77279 118 48.00 113.00 15.66 2.27 17.93280 118 48.00 114.00 15.80 2.29 18.09281 118 48.00 115.00 15.94 2.31 18.25282 118 48.00 116.00 16.08 2.33 18.41

283 118 48.00 117.00 16.21 2.35 18.56284 118 48.00 118.00 16.35 2.37 18.72285 118 48.00 119.00 16.49 2.39 18.88286 118 48.00 120.00 16.63 2.41 19.04287 118 48.00 121.00 16.77 2.43 19.20

288 118 48.00 122.00 16.90 2.45 19.35289 118 48.00 123.00 17.04 2.47 19.51290 118 48.00 124.00 17.18 2.49 19.67291 118 48.00 125.00 17.32 2.51 19.83292 118 48.00 126.00 17.46 2.53 19.99

293 118 48.00 127.00 17.59 2.55 20.14294 118 48.00 128.00 17.73 2.57 20.30295 118 48.00 129.00 17.87 2.59 20.46296 118 48.00 130.00 18.01 2.61 20.62297 118 48.00 131.00 18.15 2.63 20.78

298 118 48.00 132.00 18.28 2.65 20.93299 118 48.00 133.00 18.42 2.67 21.09300 118 48.00 134.00 18.56 2.69 21.25301 118 48.00 135.00 18.70 2.71 21.41302 118 48.00 136.00 18.84 2.73 21.57

303 118 48.00 137.00 18.97 2.75 21.72304 118 48.00 138.00 19.11 2.77 21.88305 118 48.00 139.00 19.25 2.79 22.04306 118 48.00 140.00 19.39 2.81 22.20307 118 48.00 141.00 19.53 2.83 22.36

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Page 80

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter J

308 118 48.00 142.00 19.66 2.85 22.51309 118 48.00 143.00 19.80 2.87 22.67310 118 48.00 144.00 19.94 2.89 22.83311 118 48.00 145.00 20.08 2.91 22.99312 118 48.00 146.00 20.22 2.93 23.15

313 118 48.00 147.00 20.35 2.95 23.30314 118 48.00 148.00 20.49 2.97 23.46315 118 48.00 149.00 20.63 2.99 23.62316 118 48.00 150.00 20.77 3.01 23.78317 118 48.00 151.00 20.91 3.03 23.94

318 118 48.00 152.00 21.04 3.05 24.09319 118 48.00 153.00 21.18 3.07 24.25320 118 48.00 154.00 21.32 3.09 24.41321 118 48.00 155.00 21.46 3.11 24.57322 118 48.00 156.00 21.60 3.13 24.73

323 118 48.00 157.00 21.73 3.15 24.88324 118 48.00 158.00 21.87 3.17 25.04325 118 48.00 159.00 22.01 3.19 25.20326 118 48.00 160.00 22.15 3.21 25.36327 118 48.00 161.00 22.29 3.23 25.52

328 118 48.00 162.00 22.42 3.25 25.67329 118 48.00 163.00 22.56 3.27 25.83330 118 48.00 164.00 22.70 3.29 25.99331 118 48.00 165.00 22.84 3.31 26.15332 118 48.00 166.00 22.98 3.33 26.31

333 118 48.00 167.00 23.11 3.35 26.46334 118 48.00 168.00 23.25 3.37 26.62335 118 48.00 169.00 23.39 3.39 26.78336 118 48.00 170.00 23.53 3.41 26.94337 118 48.00 171.00 23.67 3.43 27.10

338 118 48.00 172.00 23.80 3.45 27.25339 118 48.00 173.00 23.94 3.47 27.41340 118 48.00 174.00 24.08 3.49 27.57341 118 48.00 175.00 24.22 3.51 27.73342 118 48.00 176.00 24.36 3.53 27.89

343 118 48.00 177.00 24.49 3.55 28.04344 118 48.00 178.00 24.63 3.57 28.20345 118 48.00 179.00 24.77 3.59 28.36346 118 48.00 180.00 24.91 3.61 28.52347 118 48.00 181.00 25.05 3.63 28.68

348 118 48.00 182.00 25.18 3.65 28.83349 118 48.00 183.00 25.32 3.67 28.99350 118 48.00 184.00 25.46 3.69 29.15351 118 48.00 185.00 25.60 3.71 29.31352 118 48.00 186.00 25.74 3.73 29.47

353 118 48.00 187.00 25.87 3.75 29.62354 118 48.00 188.00 26.01 3.77 29.78355 118 48.00 189.00 26.15 3.79 29.94356 118 48.00 190.00 26.29 3.81 30.10357 118 48.00 191.00 26.43 3.83 30.26

358 118 48.00 192.00 26.56 3.85 30.41359 118 48.00 193.00 26.70 3.87 30.57360 118 48.00 194.00 26.84 3.89 30.73361 118 48.00 195.00 26.98 3.91 30.89362 118 48.00 196.00 27.12 3.93 31.05

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Page 81

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter JWeekly table

363 118 48.00 197.00 27.25 3.95 31.20364 118 48.00 198.00 27.39 3.97 31.36365 118 48.00 199.00 27.53 3.99 31.52366 118 48.00 200.00 27.67 4.01 31.68367 118 48.00 201.00 27.81 4.03 31.84

368 118 48.00 202.00 27.94 4.05 31.99369 118 48.00 203.00 28.08 4.07 32.15370 118 48.00 204.00 28.22 4.09 32.31371 118 48.00 205.00 28.36 4.11 32.47372 118 48.00 206.00 28.50 4.13 32.63

373 118 48.00 207.00 28.63 4.15 32.78374 118 48.00 208.00 28.77 4.17 32.94375 118 48.00 209.00 28.91 4.19 33.10376 118 48.00 210.00 29.05 4.21 33.26377 118 48.00 211.00 29.19 4.23 33.42

378 118 48.00 212.00 29.32 4.25 33.57379 118 48.00 213.00 29.46 4.27 33.73380 118 48.00 214.00 29.60 4.29 33.89381 118 48.00 215.00 29.74 4.31 34.05382 118 48.00 216.00 29.88 4.33 34.21

383 118 48.00 217.00 30.01 4.35 34.36384 118 48.00 218.00 30.15 4.37 34.52385 118 48.00 219.00 30.29 4.39 34.68386 118 48.00 220.00 30.43 4.41 34.84387 118 48.00 221.00 30.57 4.43 35.00

388 118 48.00 222.00 30.70 4.45 35.15389 118 48.00 223.00 30.84 4.47 35.31390 118 48.00 224.00 30.98 4.49 35.47391 118 48.00 225.00 31.12 4.51 35.63392 118 48.00 226.00 31.26 4.53 35.79

393 118 48.00 227.00 31.39 4.55 35.94394 118 48.00 228.00 31.53 4.57 36.10395 118 48.00 229.00 31.67 4.59 36.26396 118 48.00 230.00 31.81 4.61 36.42397 118 48.00 231.00 31.95 4.63 36.58

398 118 48.00 232.00 32.08 4.65 36.73399 118 48.00 233.00 32.22 4.67 36.89400 118 48.00 234.00 32.36 4.69 37.05401 118 48.00 235.00 32.50 4.71 37.21402 118 48.00 236.00 32.64 4.73 37.37

403 118 48.00 237.00 32.77 4.75 37.52404 118 48.00 238.00 32.91 4.77 37.68405 118 48.00 239.00 33.05 4.79 37.84406 118 48.00 240.00 33.19 4.81 38.00407 118 48.00 241.00 33.33 4.83 38.16

408 118 48.00 242.00 33.46 4.85 38.31409 118 48.00 243.00 33.60 4.87 38.47410 118 48.00 244.00 33.74 4.89 38.63411 118 48.00 245.00 33.88 4.91 38.79412 118 48.00 246.00 34.02 4.93 38.95

413 118 48.00 247.00 34.15 4.95 39.10414 118 48.00 248.00 34.29 4.97 39.26415 118 48.00 249.00 34.43 4.99 39.42416 118 48.00 250.00 34.57 5.01 39.58417 118 48.00 251.00 34.71 5.03 39.74

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Page 82

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter J

418 118 48.00 252.00 34.84 5.05 39.89419 118 48.00 253.00 34.98 5.07 40.05420 118 48.00 254.00 35.12 5.09 40.21421 118 48.00 255.00 35.26 5.11 40.37422 118 48.00 256.00 35.40 5.13 40.53

423 118 48.00 257.00 35.53 5.15 40.68424 118 48.00 258.00 35.67 5.17 40.84425 118 48.00 259.00 35.81 5.19 41.00426 118 48.00 260.00 35.95 5.21 41.16427 118 48.00 261.00 36.09 5.23 41.32

428 118 48.00 262.00 36.22 5.25 41.47429 118 48.00 263.00 36.36 5.27 41.63430 118 48.00 264.00 36.50 5.29 41.79431 118 48.00 265.00 36.64 5.31 41.95432 118 48.00 266.00 36.78 5.33 42.11

433 118 48.00 267.00 36.91 5.35 42.26434 118 48.00 268.00 37.05 5.37 42.42435 118 48.00 269.00 37.19 5.39 42.58436 118 48.00 270.00 37.33 5.41 42.74437 118 48.00 271.00 37.47 5.43 42.90

438 118 48.00 272.00 37.60 5.45 43.05439 118 48.00 273.00 37.74 5.47 43.21440 118 48.00 274.00 37.88 5.49 43.37441 118 48.00 275.00 38.02 5.51 43.53442 118 48.00 276.00 38.16 5.53 43.69

443 118 48.00 277.00 38.29 5.55 43.84444 118 48.00 278.00 38.43 5.57 44.00445 118 48.00 279.00 38.57 5.59 44.16446 118 48.00 280.00 38.71 5.61 44.32447 118 48.00 281.00 38.85 5.63 44.48

448 118 48.00 282.00 38.98 5.65 44.63449 118 48.00 283.00 39.12 5.67 44.79450 118 48.00 284.00 39.26 5.69 44.95451 118 48.00 285.00 39.40 5.71 45.11452 118 48.00 286.00 39.54 5.73 45.27

453 118 48.00 287.00 39.67 5.75 45.42454 118 48.00 288.00 39.81 5.77 45.58455 118 48.00 289.00 39.95 5.79 45.74456 118 48.00 290.00 40.09 5.81 45.90457 118 48.00 291.00 40.23 5.83 46.06

458 118 48.00 292.00 40.36 5.85 46.21459 118 48.00 293.00 40.50 5.87 46.37460 118 48.00 294.00 40.64 5.89 46.53461 118 48.00 295.00 40.78 5.91 46.69462 118 48.00 296.00 40.92 5.93 46.85

463 118 48.00 297.00 41.05 5.95 47.00464 118 48.00 298.00 41.19 5.97 47.16465 118 48.00 299.00 41.33 5.99 47.32466 118 48.00 300.00 41.47 6.01 47.48467 118 48.00 301.00 41.61 6.03 47.64

468 118 48.00 302.00 41.74 6.05 47.79469 118 48.00 303.00 41.88 6.07 47.95470 118 48.00 304.00 42.02 6.09 48.11471 118 48.00 305.00 42.16 6.11 48.27472 118 48.00 306.00 42.30 6.13 48.43

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Page 83

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter JWeekly table

473 118 48.00 307.00 42.43 6.15 48.58474 118 48.00 308.00 42.57 6.17 48.74475 118 48.00 309.00 42.71 6.19 48.90476 118 48.00 310.00 42.85 6.21 49.06477 118 48.00 311.00 42.99 6.23 49.22

478 118 48.00 312.00 43.12 6.25 49.37479 118 48.00 313.00 43.26 6.27 49.53480 118 48.00 314.00 43.40 6.29 49.69481 118 48.00 315.00 43.54 6.31 49.85482 118 48.00 316.00 43.68 6.33 50.01

483 118 48.00 317.00 43.81 6.35 50.16484 118 48.00 318.00 43.95 6.37 50.32485 118 48.00 319.00 44.09 6.39 50.48486 118 48.00 320.00 44.23 6.41 50.64487 118 48.00 321.00 44.37 6.43 50.80

488 118 48.00 322.00 44.50 6.45 50.95489 118 48.00 323.00 44.64 6.47 51.11490 118 48.00 324.00 44.78 6.49 51.27491 118 48.00 325.00 44.92 6.51 51.43492 118 48.00 326.00 45.06 6.53 51.59

493 118 48.00 327.00 45.19 6.55 51.74494 118 48.00 328.00 45.33 6.57 51.90495 118 48.00 329.00 45.47 6.59 52.06496 118 48.00 330.00 45.61 6.61 52.22497 118 48.00 331.00 45.75 6.63 52.38

498 118 48.00 332.00 45.88 6.65 52.53499 118 48.00 333.00 46.02 6.67 52.69500 118 48.00 334.00 46.16 6.69 52.85501 118 48.00 335.00 46.30 6.71 53.01502 118 48.00 336.00 46.44 6.73 53.17

503 118 48.00 337.00 46.57 6.75 53.32504 118 48.00 338.00 46.71 6.77 53.48505 118 48.00 339.00 46.85 6.79 53.64506 118 48.00 340.00 46.99 6.81 53.80507 118 48.00 341.00 47.13 6.83 53.96

508 118 48.00 342.00 47.26 6.85 54.11509 118 48.00 343.00 47.40 6.87 54.27510 118 48.00 344.00 47.54 6.89 54.43511 118 48.00 345.00 47.68 6.91 54.59512 118 48.00 346.00 47.82 6.93 54.75

513 118 48.00 347.00 47.95 6.95 54.90514 118 48.00 348.00 48.09 6.97 55.06515 118 48.00 349.00 48.23 6.99 55.22516 118 48.00 350.00 48.37 7.01 55.38517 118 48.00 351.00 48.51 7.03 55.54

518 118 48.00 352.00 48.64 7.05 55.69519 118 48.00 353.00 48.78 7.07 55.85520 118 48.00 354.00 48.92 7.09 56.01521 118 48.00 355.00 49.06 7.11 56.17522 118 48.00 356.00 49.20 7.13 56.33

523 118 48.00 357.00 49.33 7.15 56.48524 118 48.00 358.00 49.47 7.17 56.64525 118 48.00 359.00 49.61 7.19 56.80526 118 48.00 360.00 49.75 7.21 56.96527 118 48.00 361.00 49.89 7.23 57.12

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Page 84

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter J

528 118 48.00 362.00 50.02 7.25 57.27529 118 48.00 363.00 50.16 7.27 57.43530 118 48.00 364.00 50.30 7.29 57.59531 118 48.00 365.00 50.44 7.31 57.75532 118 48.00 366.00 50.58 7.33 57.91

533 118 48.00 367.00 50.71 7.35 58.06534 118 48.00 368.00 50.85 7.37 58.22535 118 48.00 369.00 50.99 7.39 58.38536 118 48.00 370.00 51.13 7.41 58.54537 118 48.00 371.00 51.27 7.43 58.70

538 118 48.00 372.00 51.40 7.45 58.85539 118 48.00 373.00 51.54 7.47 59.01540 118 48.00 374.00 51.68 7.49 59.17541 118 48.00 375.00 51.82 7.51 59.33542 118 48.00 376.00 51.96 7.53 59.49

543 118 48.00 377.00 52.09 7.55 59.64544 118 48.00 378.00 52.23 7.57 59.80545 118 48.00 379.00 52.37 7.59 59.96546 118 48.00 380.00 52.51 7.61 60.12547 118 48.00 381.00 52.65 7.63 60.28

548 118 48.00 382.00 52.78 7.65 60.43549 118 48.00 383.00 52.92 7.67 60.59550 118 48.00 384.00 53.06 7.69 60.75551 118 48.00 385.00 53.20 7.71 60.91552 118 48.00 386.00 53.34 7.73 61.07

553 118 48.00 387.00 53.47 7.75 61.22554 118 48.00 388.00 53.61 7.77 61.38555 118 48.00 389.00 53.75 7.79 61.54556 118 48.00 390.00 53.89 7.81 61.70557 118 48.00 391.00 54.03 7.83 61.86

558 118 48.00 392.00 54.16 7.85 62.01559 118 48.00 393.00 54.30 7.87 62.17560 118 48.00 394.00 54.44 7.89 62.33561 118 48.00 395.00 54.58 7.91 62.49562 118 48.00 396.00 54.72 7.93 62.65

563 118 48.00 397.00 54.85 7.95 62.80564 118 48.00 398.00 54.99 7.97 62.96565 118 48.00 399.00 55.13 7.99 63.12566 118 48.00 400.00 55.27 8.01 63.28567 118 48.00 401.00 55.41 8.03 63.44

568 118 48.00 402.00 55.54 8.05 63.59569 118 48.00 403.00 55.68 8.07 63.75570 118 48.00 404.00 55.82 8.09 63.91571 118 48.00 405.00 55.96 8.11 64.07572 118 48.00 406.00 56.10 8.13 64.23

573 118 48.00 407.00 56.23 8.15 64.38574 118 48.00 408.00 56.37 8.17 64.54575 118 48.00 409.00 56.51 8.19 64.70576 118 48.00 410.00 56.65 8.21 64.86577 118 48.00 411.00 56.79 8.23 65.02

578 118 48.00 412.00 56.92 8.25 65.17579 118 48.00 413.00 57.06 8.27 65.33580 118 48.00 414.00 57.20 8.29 65.49581 118 48.00 415.00 57.34 8.31 65.65582 118 48.00 416.00 57.48 8.33 65.81

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Page 85

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter JWeekly table

583 118 48.00 417.00 57.61 8.35 65.96584 118 48.00 418.00 57.75 8.37 66.12585 118 48.00 419.00 57.89 8.39 66.28586 118 48.00 420.00 58.03 8.41 66.44587 118 48.00 421.00 58.17 8.43 66.60

588 118 48.00 422.00 58.30 8.45 66.75589 118 48.00 423.00 58.44 8.47 66.91590 118 48.00 424.00 58.58 8.49 67.07591 118 48.00 425.00 58.72 8.51 67.23592 118 48.00 426.00 58.86 8.53 67.39

593 118 48.00 427.00 58.99 8.55 67.54594 118 48.00 428.00 59.13 8.57 67.70595 118 48.00 429.00 59.27 8.59 67.86596 118 48.00 430.00 59.41 8.61 68.02597 118 48.00 431.00 59.55 8.63 68.18

598 118 48.00 432.00 59.68 8.65 68.33599 118 48.00 433.00 59.82 8.67 68.49600 118 48.00 434.00 59.96 8.69 68.65601 118 48.00 435.00 60.10 8.71 68.81602 118 48.00 436.00 60.24 8.73 68.97

603 118 48.00 437.00 60.37 8.75 69.12604 118 48.00 438.00 60.51 8.77 69.28605 118 48.00 439.00 60.65 8.79 69.44606 118 48.00 440.00 60.79 8.81 69.60607 118 48.00 441.00 60.93 8.83 69.76

608 118 48.00 442.00 61.06 8.85 69.91609 118 48.00 443.00 61.20 8.87 70.07610 118 48.00 444.00 61.34 8.89 70.23611 118 48.00 445.00 61.48 8.91 70.39612 118 48.00 446.00 61.62 8.93 70.55

613 118 48.00 447.00 61.75 8.95 70.70614 118 48.00 448.00 61.89 8.97 70.86615 118 48.00 449.00 62.03 8.99 71.02616 118 48.00 450.00 62.17 9.01 71.18617 118 48.00 451.00 62.31 9.03 71.34

618 118 48.00 452.00 62.44 9.05 71.49619 118 48.00 453.00 62.58 9.07 71.65620 118 48.00 454.00 62.72 9.09 71.81621 118 48.00 455.00 62.86 9.11 71.97622 118 48.00 456.00 63.00 9.13 72.13

623 118 48.00 457.00 63.13 9.15 72.28624 118 48.00 458.00 63.27 9.17 72.44625 118 48.00 459.00 63.41 9.19 72.60626 118 48.00 460.00 63.55 9.21 72.76627 118 48.00 461.00 63.69 9.23 72.92

628 118 48.00 462.00 63.82 9.25 73.07629 118 48.00 463.00 63.96 9.27 73.23630 118 48.00 464.00 64.10 9.29 73.39631 118 48.00 465.00 64.24 9.31 73.55632 118 48.00 466.00 64.38 9.33 73.71

633 118 48.00 467.00 64.51 9.35 73.86634 118 48.00 468.00 64.65 9.37 74.02635 118 48.00 469.00 64.79 9.39 74.18636 118 48.00 470.00 64.93 9.41 74.34637 118 48.00 471.00 65.07 9.43 74.50

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Page 86

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter J

638 118 48.00 472.00 65.20 9.45 74.65639 118 48.00 473.00 65.34 9.47 74.81640 118 48.00 474.00 65.48 9.49 74.97641 118 48.00 475.00 65.62 9.51 75.13642 118 48.00 476.00 65.76 9.53 75.29

643 118 48.00 477.00 65.89 9.55 75.44644 118 48.00 478.00 66.03 9.57 75.60645 118 48.00 479.00 66.17 9.59 75.76646 118 48.00 480.00 66.31 9.61 75.92647 118 48.00 481.00 66.45 9.63 76.08

648 118 48.00 482.00 66.58 9.65 76.23649 118 48.00 483.00 66.72 9.67 76.39650 118 48.00 484.00 66.86 9.69 76.55651 118 48.00 485.00 67.00 9.71 76.71652 118 48.00 486.00 67.14 9.73 76.87

653 118 48.00 487.00 67.27 9.75 77.02654 118 48.00 488.00 67.41 9.77 77.18655 118 48.00 489.00 67.55 9.79 77.34656 118 48.00 490.00 67.69 9.81 77.50657 118 48.00 491.00 67.83 9.83 77.66

658 118 48.00 492.00 67.96 9.85 77.81659 118 48.00 493.00 68.10 9.87 77.97660 118 48.00 494.00 68.24 9.89 78.13661 118 48.00 495.00 68.38 9.91 78.29662 118 48.00 496.00 68.52 9.93 78.45

663 118 48.00 497.00 68.65 9.95 78.60664 118 48.00 498.00 68.79 9.97 78.76665 118 48.00 499.00 68.93 9.99 78.92666 118 48.00 500.00 69.07 10.01 79.08667 118 48.00 501.00 69.21 10.03 79.24

668 118 48.00 502.00 69.34 10.05 79.39669 118 48.00 503.00 69.48 10.07 79.55670 118 48.00 504.00 69.62 10.09 79.71671 118 48.00 505.00 69.76 10.11 79.87672 118 48.00 506.00 69.90 10.13 80.03

673 118 48.00 507.00 70.03 10.15 80.18674 118 48.00 508.00 70.17 10.17 80.34675 118 48.00 509.00 70.31 10.19 80.50676 118 48.00 510.00 70.45 10.21 80.66677 118 48.00 511.00 70.59 10.23 80.82

678 118 48.00 512.00 70.72 10.25 80.97679 118 48.00 513.00 70.86 10.27 81.13680 118 48.00 514.00 71.00 10.29 81.29681 118 48.00 515.00 71.14 10.31 81.45682 118 48.00 516.00 71.28 10.33 81.61

683 118 48.00 517.00 71.41 10.35 81.76684 118 48.00 518.00 71.55 10.37 81.92685 118 48.00 519.00 71.69 10.39 82.08686 118 48.00 520.00 71.83 10.41 82.24687 118 48.00 521.00 71.97 10.43 82.40

688 118 48.00 522.00 72.10 10.45 82.55689 118 48.00 523.00 72.24 10.47 82.71690 118 48.00 524.00 72.38 10.49 82.87691 118 48.00 525.00 72.52 10.51 83.03692 118 48.00 526.00 72.66 10.53 83.19

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Page 87

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter JWeekly table

693 118 48.00 527.00 72.79 10.55 83.34694 118 48.00 528.00 72.93 10.57 83.50695 118 48.00 529.00 73.07 10.59 83.66696 118 48.00 530.00 73.21 10.61 83.82697 118 48.00 531.00 73.35 10.63 83.98

698 118 48.00 532.00 73.48 10.65 84.13699 118 48.00 533.00 73.62 10.67 84.29700 118 48.00 534.00 73.76 10.69 84.45701 118 48.00 535.00 73.90 10.71 84.61702 118 48.00 536.00 74.04 10.73 84.77

703 118 48.00 537.00 74.17 10.75 84.92704 118 48.00 538.00 74.31 10.77 85.08705 118 48.00 539.00 74.45 10.79 85.24706 118 48.00 540.00 74.59 10.81 85.40707 118 48.00 541.00 74.73 10.83 85.56

708 118 48.00 542.00 74.86 10.85 85.71709 118 48.00 543.00 75.00 10.87 85.87710 118 48.00 544.00 75.14 10.89 86.03711 118 48.00 545.00 75.28 10.91 86.19712 118 48.00 546.00 75.42 10.93 86.35

713 118 48.00 547.00 75.55 10.95 86.50714 118 48.00 548.00 75.69 10.97 86.66715 118 48.00 549.00 75.83 10.99 86.82716 118 48.00 550.00 75.97 11.01 86.98717 118 48.00 551.00 76.11 11.03 87.14

718 118 48.00 552.00 76.24 11.05 87.29719 118 48.00 553.00 76.38 11.07 87.45720 118 48.00 554.00 76.52 11.09 87.61721 118 48.00 555.00 76.66 11.11 87.77722 118 48.00 556.00 76.80 11.13 87.93

723 118 48.00 557.00 76.93 11.15 88.08724 118 48.00 558.00 77.07 11.17 88.24725 118 48.00 559.00 77.21 11.19 88.40726 118 48.00 560.00 77.35 11.21 88.56727 118 48.00 561.00 77.49 11.23 88.72

728 118 48.00 562.00 77.62 11.25 88.87729 118 48.00 563.00 77.76 11.27 89.03730 118 48.00 564.00 77.90 11.29 89.19731 118 48.00 565.00 78.04 11.31 89.35732 118 48.00 566.00 78.18 11.33 89.51

733 118 48.00 567.00 78.31 11.35 89.66734 118 48.00 568.00 78.45 11.37 89.82735 118 48.00 569.00 78.59 11.39 89.98736 118 48.00 570.00 78.73 11.41 90.14737 118 48.00 571.00 78.87 11.43 90.30

738 118 48.00 572.00 79.00 11.45 90.45739 118 48.00 573.00 79.14 11.47 90.61740 118 48.00 574.00 79.28 11.49 90.77741 118 48.00 575.00 79.42 11.51 90.93742 118 48.00 576.00 79.56 11.53 91.09

743 118 48.00 577.00 79.69 11.55 91.24744 118 48.00 578.00 79.83 11.57 91.40745 118 48.00 579.00 79.97 11.59 91.56746 118 48.00 580.00 80.11 11.61 91.72747 118 48.00 581.00 80.25 11.63 91.88

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Page 88

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter J

748 118 48.00 582.00 80.38 11.65 92.03749 118 48.00 583.00 80.52 11.67 92.19750 118 48.00 584.00 80.66 11.69 92.35751 118 48.00 585.00 80.80 11.71 92.51752 118 48.00 586.00 80.94 11.73 92.67

753 118 48.00 587.00 81.07 11.75 92.82754 118 48.00 588.00 81.21 11.77 92.98755 118 48.00 589.00 81.35 11.79 93.14756 118 48.00 590.00 81.49 11.81 93.30757 118 48.00 591.00 81.63 11.83 93.46

758 118 48.00 592.00 81.76 11.85 93.61759 118 48.00 593.00 81.90 11.87 93.77760 118 48.00 594.00 82.04 11.89 93.93761 118 48.00 595.00 82.18 11.91 94.09762 118 48.00 596.00 82.32 11.93 94.25

763 118 48.00 597.00 82.45 11.95 94.40764 118 48.00 598.00 82.59 11.97 94.56765 118 48.00 599.00 82.73 11.99 94.72766 118 48.00 600.00 82.87 12.01 94.88767 118 48.00 601.00 83.01 12.03 95.04

768 118 48.00 602.00 83.14 12.05 95.19769 118 48.00 603.00 83.28 12.07 95.35770 118 48.00 604.00 83.42 12.09 95.51771 118 48.00 605.00 83.56 12.11 95.67772 118 48.00 606.00 83.70 12.13 95.83

773 118 48.00 607.00 83.83 12.15 95.98774 118 48.00 608.00 83.97 12.17 96.14775 118 48.00 609.00 84.11 12.19 96.30776 118 48.00 610.00 84.25 12.21 96.46777 118 48.00 611.00 84.39 12.23 96.62

778 118 48.00 612.00 84.52 12.25 96.77779 118 48.00 613.00 84.66 12.27 96.93780 118 48.00 614.00 84.80 12.29 97.09781 118 48.00 615.00 84.94 12.31 97.25782 118 48.00 616.00 85.08 12.33 97.41

783 118 48.00 617.00 85.21 12.35 97.56784 118 48.00 618.00 85.35 12.37 97.72785 118 48.00 619.00 85.49 12.39 97.88786 118 48.00 620.00 85.63 12.41 98.04787 118 48.00 621.00 85.77 12.43 98.20

788 118 48.00 622.00 85.90 12.45 98.35789 118 48.00 623.00 86.04 12.47 98.51790 118 48.00 624.00 86.18 12.49 98.67791 118 48.00 625.00 86.32 12.51 98.83792 118 48.00 626.00 86.46 12.53 98.99

793 118 48.00 627.00 86.59 12.55 99.14794 118 48.00 628.00 86.73 12.57 99.30795 118 48.00 629.00 86.87 12.59 99.46796 118 48.00 630.00 87.01 12.61 99.62797 118 48.00 631.00 87.15 12.63 99.78

798 118 48.00 632.00 87.28 12.65 99.93799 118 48.00 633.00 87.42 12.67 100.09800 118 48.00 634.00 87.56 12.69 100.25801 118 48.00 635.00 87.70 12.71 100.41802 118 48.00 636.00 87.84 12.73 100.57

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Page 89

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly table Table letter J

803 118 48.00 637.00 87.97 12.75 100.72804 118 48.00 638.00 88.11 12.77 100.88805 118 48.00 639.00 88.25 12.79 101.04806 118 48.00 640.00 88.39 12.81 101.20807 118 48.00 641.00 88.53 12.83 101.36

808 118 48.00 642.00 88.66 12.85 101.51809 118 48.00 643.00 88.80 12.87 101.67810 118 48.00 644.00 88.94 12.89 101.83811 118 48.00 645.00 89.08 12.91 101.99812 118 48.00 646.00 89.22 12.93 102.15

813 118 48.00 647.00 89.35 12.95 102.30814 118 48.00 648.00 89.49 12.97 102.46815 118 48.00 649.00 89.63 12.99 102.62816 118 48.00 650.00 89.77 13.01 102.78817 118 48.00 651.00 89.91 13.03 102.94

818 118 48.00 652.00 90.04 13.05 103.09819 118 48.00 653.00 90.18 13.07 103.25820 118 48.00 654.00 90.32 13.09 103.41821 118 48.00 655.00 90.46 13.11 103.57822 118 48.00 656.00 90.60 13.13 103.73

823 118 48.00 657.00 90.73 13.15 103.88824 118 48.00 658.00 90.87 13.17 104.04825 118 48.00 659.00 91.01 13.19 104.20826 118 48.00 660.00 91.15 13.21 104.36827 118 48.00 661.00 91.29 13.23 104.52

828 118 48.00 662.00 91.42 13.25 104.67829 118 48.00 663.00 91.56 13.27 104.83830 118 48.00 664.00 91.70 13.29 104.99831 118 48.00 665.00 91.84 13.31 105.15832 118 48.00 666.00 91.98 13.33 105.31

833 118 48.00 667.00 92.11 13.35 105.46834 118 48.00 668.00 92.25 13.37 105.62835 118 48.00 669.00 92.39 13.39 105.78836 118 48.00 670.00 92.53 13.41 105.94837 118 48.00 671.00 92.67 13.43 106.10

838 118 48.00 672.00 92.80 13.45 106.25839 118 48.00 673.00 92.94 13.47 106.41840 118 48.00 674.00 93.08 13.49 106.57841 118 48.00 675.00 93.22 13.51 106.73842 118 48.00 676.00 93.36 13.53 106.89

843 118 48.00 677.00 93.49 13.55 107.04844 118 48.00 678.00 93.63 13.57 107.20845 118 48.00 679.00 93.77 13.59 107.36846 118 48.00 680.00 93.91 13.61 107.52847 118 48.00 681.00 94.05 13.63 107.68

848 118 48.00 682.00 94.18 13.65 107.83849 118 48.00 683.00 94.32 13.67 107.99850 118 48.00 684.00 94.46 13.69 108.15851 118 48.00 685.00 94.60 13.71 108.31852 118 48.00 686.00 94.74 13.73 108.47

853 118 48.00 687.00 94.87 13.75 108.62854 118 48.00 688.00 95.01 13.77 108.78855 118 48.00 689.00 95.15 13.79 108.94856 118 48.00 690.00 95.29 13.81 109.10857 118 48.00 691.00 95.43 13.83 109.26

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Page 90

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter J

858 118 48.00 692.00 95.56 13.85 109.41859 118 48.00 693.00 95.70 13.87 109.57860 118 48.00 694.00 95.84 13.89 109.73861 118 48.00 695.00 95.98 13.91 109.89862 118 48.00 696.00 96.12 13.93 110.05

863 118 48.00 697.00 96.25 13.95 110.20864 118 48.00 698.00 96.39 13.97 110.36865 118 48.00 699.00 96.53 13.99 110.52866 118 48.00 700.00 96.67 14.01 110.68867 118 48.00 701.00 96.81 14.03 110.84

868 118 48.00 702.00 96.94 14.05 110.99869 118 48.00 703.00 97.08 14.07 111.15870 118 48.00 704.00 97.22 14.09 111.31871 118 48.00 705.00 97.36 14.11 111.47872 118 48.00 706.00 97.50 14.13 111.63

873 118 48.00 707.00 97.63 14.15 111.78874 118 48.00 708.00 97.77 14.17 111.94875 118 48.00 709.00 97.91 14.19 112.10876 118 48.00 710.00 98.05 14.21 112.26877 118 48.00 711.00 98.19 14.23 112.42

878 118 48.00 712.00 98.32 14.25 112.57879 118 48.00 713.00 98.46 14.27 112.73880 118 48.00 714.00 98.60 14.29 112.89881 118 48.00 715.00 98.74 14.31 113.05882 118 48.00 716.00 98.88 14.33 113.21

883 118 48.00 717.00 99.01 14.35 113.36884 118 48.00 718.00 99.15 14.37 113.52885 118 48.00 719.00 99.29 14.39 113.68886 118 48.00 720.00 99.43 14.41 113.84887 118 48.00 721.00 99.57 14.43 114.00

888 118 48.00 722.00 99.70 14.45 114.15889 118 48.00 723.00 99.84 14.47 114.31890 118 48.00 724.00 99.98 14.49 114.47891 118 48.00 725.00 100.12 14.51 114.63892 118 48.00 726.00 100.26 14.53 114.79

893 118 48.00 727.00 100.39 14.55 114.94894 118 48.00 728.00 100.53 14.57 115.10895 118 48.00 729.00 100.67 14.59 115.26896 118 48.00 730.00 100.81 14.61 115.42897 118 48.00 731.00 100.95 14.63 115.58

898 118 48.00 732.00 101.08 14.65 115.73899 118 48.00 733.00 101.22 14.67 115.89900 118 48.00 734.00 101.36 14.69 116.05901 118 48.00 735.00 101.50 14.71 116.21902 118 48.00 736.00 101.64 14.73 116.37

903 118 48.00 737.00 101.77 14.75 116.52904 118 48.00 738.00 101.91 14.77 116.68905 118 48.00 739.00 102.05 14.79 116.84906 118 48.00 740.00 102.19 14.81 117.00907 118 48.00 741.00 102.33 14.83 117.16

908 118 48.00 742.00 102.46 14.85 117.31909 118 48.00 743.00 102.60 14.87 117.47910 118 48.00 744.00 102.74 14.89 117.63911 118 48.00 745.00 102.88 14.91 117.79912 118 48.00 746.00 103.02 14.93 117.95

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Page 91

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

If the employee’s gross pay is over £962, go to page 178.

Table letter JWeekly table

913 118 48.00 747.00 103.15 14.95 118.10914 118 48.00 748.00 103.29 14.97 118.26915 118 48.00 749.00 103.43 14.99 118.42916 118 48.00 750.00 103.57 15.01 118.58917 118 48.00 751.00 103.71 15.03 118.74

918 118 48.00 752.00 103.84 15.05 118.89919 118 48.00 753.00 103.98 15.07 119.05920 118 48.00 754.00 104.12 15.09 119.21921 118 48.00 755.00 104.26 15.11 119.37922 118 48.00 756.00 104.40 15.13 119.53

923 118 48.00 757.00 104.53 15.15 119.68924 118 48.00 758.00 104.67 15.17 119.84925 118 48.00 759.00 104.81 15.19 120.00926 118 48.00 760.00 104.95 15.21 120.16927 118 48.00 761.00 105.09 15.23 120.32

928 118 48.00 762.00 105.22 15.25 120.47929 118 48.00 763.00 105.36 15.27 120.63930 118 48.00 764.00 105.50 15.29 120.79931 118 48.00 765.00 105.64 15.31 120.95932 118 48.00 766.00 105.78 15.33 121.11

933 118 48.00 767.00 105.91 15.35 121.26934 118 48.00 768.00 106.05 15.37 121.42935 118 48.00 769.00 106.19 15.39 121.58936 118 48.00 770.00 106.33 15.41 121.74937 118 48.00 771.00 106.47 15.43 121.90

938 118 48.00 772.00 106.60 15.45 122.05939 118 48.00 773.00 106.74 15.47 122.21940 118 48.00 774.00 106.88 15.49 122.37941 118 48.00 775.00 107.02 15.51 122.53942 118 48.00 776.00 107.16 15.53 122.69

943 118 48.00 777.00 107.29 15.55 122.84944 118 48.00 778.00 107.43 15.57 123.00945 118 48.00 779.00 107.57 15.59 123.16946 118 48.00 780.00 107.71 15.61 123.32947 118 48.00 781.00 107.85 15.63 123.48

948 118 48.00 782.00 107.98 15.65 123.63949 118 48.00 783.00 108.12 15.67 123.79950 118 48.00 784.00 108.26 15.69 123.95951 118 48.00 785.00 108.40 15.71 124.11952 118 48.00 786.00 108.54 15.73 124.27

953 118 48.00 787.00 108.67 15.75 124.42954 118 48.00 788.00 108.81 15.77 124.58955 118 48.00 789.00 108.95 15.79 124.74956 118 48.00 790.00 109.09 15.81 124.90957 118 48.00 791.00 109.23 15.83 125.06

958 118 48.00 792.00 109.36 15.85 125.21959 118 48.00 793.00 109.50 15.87 125.37960 118 48.00 794.00 109.64 15.89 125.53961 118 48.00 795.00 109.78 15.91 125.69962 118 48.00 796.00 109.85 15.92 125.77

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Page 92

Monthly table for NICs where employee has deferment for use from 6 April 2019 to 5 April 2020

Use this table for employees who are aged 21 or over, for whom you hold form CA2700.

Do not use this table for:• any tax year other than 2019 to 2020

• employees who are under the age of 21, for whom you hold form CA2700 (go to Table letter Z)

• employees who are State Pension age or over (go to Table letter C in booklet CA41)

Completing form RT11, 'Deductions working sheet’ or substitute

1 Enter ‘J’ in the NICs Category Letter column on form RT11.

2 Copy the figures in columns 1a – 1e of the table to columns 1a – 1e on the line next to the tax month in which the employee is paid, on form RT11.

If the employee’s total earnings fall between the LEL and the UEL/UST/AUST and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST/AUST, go to page 163.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step, with the exception of the LEL, PT, ST, UEL, UST and AUST, is worked out at the mid-point of the steps so you and your employee may pay slightly more or less than if you used the exact percentage method.

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Up to and including £511.99

No NICs liability, make no entries on form RT11

Table letter J

512 512 0.00 0.00 0.00 0.00 0.00516 512 4.00 0.00 0.00 0.00 0.00520 512 8.00 0.00 0.00 0.00 0.00524 512 12.00 0.00 0.00 0.00 0.00528 512 16.00 0.00 0.00 0.00 0.00

532 512 20.00 0.00 0.00 0.00 0.00536 512 24.00 0.00 0.00 0.00 0.00540 512 28.00 0.00 0.00 0.00 0.00544 512 32.00 0.00 0.00 0.00 0.00548 512 36.00 0.00 0.00 0.00 0.00

552 512 40.00 0.00 0.00 0.00 0.00556 512 44.00 0.00 0.00 0.00 0.00560 512 48.00 0.00 0.00 0.00 0.00564 512 52.00 0.00 0.00 0.00 0.00568 512 56.00 0.00 0.00 0.00 0.00

572 512 60.00 0.00 0.00 0.00 0.00576 512 64.00 0.00 0.00 0.00 0.00580 512 68.00 0.00 0.00 0.00 0.00584 512 72.00 0.00 0.00 0.00 0.00588 512 76.00 0.00 0.00 0.00 0.00

592 512 80.00 0.00 0.00 0.00 0.00596 512 84.00 0.00 0.00 0.00 0.00600 512 88.00 0.00 0.00 0.00 0.00604 512 92.00 0.00 0.00 0.00 0.00608 512 96.00 0.00 0.00 0.00 0.00

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Page 93Page 93

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter JMonthly table

612 512 100.00 0.00 0.00 0.00 0.00616 512 104.00 0.00 0.00 0.00 0.00620 512 108.00 0.00 0.00 0.00 0.00624 512 112.00 0.00 0.00 0.00 0.00628 512 116.00 0.00 0.00 0.00 0.00

632 512 120.00 0.00 0.00 0.00 0.00636 512 124.00 0.00 0.00 0.00 0.00640 512 128.00 0.00 0.00 0.00 0.00644 512 132.00 0.00 0.00 0.00 0.00648 512 136.00 0.00 0.00 0.00 0.00

652 512 140.00 0.00 0.00 0.00 0.00656 512 144.00 0.00 0.00 0.00 0.00660 512 148.00 0.00 0.00 0.00 0.00664 512 152.00 0.00 0.00 0.00 0.00668 512 156.00 0.00 0.00 0.00 0.00

672 512 160.00 0.00 0.00 0.00 0.00676 512 164.00 0.00 0.00 0.00 0.00680 512 168.00 0.00 0.00 0.00 0.00684 512 172.00 0.00 0.00 0.00 0.00688 512 176.00 0.00 0.00 0.00 0.00

692 512 180.00 0.00 0.00 0.00 0.00696 512 184.00 0.00 0.00 0.00 0.00700 512 188.00 0.00 0.00 0.00 0.00704 512 192.00 0.00 0.00 0.00 0.00708 512 196.00 0.00 0.00 0.00 0.00

712 512 200.00 0.00 0.00 0.00 0.00716 512 204.00 0.00 0.00 0.00 0.00719 512 207.00 0.00 0.00 0.00 0.00720 512 207.00 1.00 0.41 0.06 0.47724 512 207.00 5.00 0.97 0.14 1.11

728 512 207.00 9.00 1.52 0.22 1.74732 512 207.00 13.00 2.07 0.30 2.37736 512 207.00 17.00 2.62 0.38 3.00740 512 207.00 21.00 3.17 0.46 3.63744 512 207.00 25.00 3.73 0.54 4.27

748 512 207.00 29.00 4.28 0.62 4.90752 512 207.00 33.00 4.83 0.70 5.53756 512 207.00 37.00 5.38 0.78 6.16760 512 207.00 41.00 5.93 0.86 6.79764 512 207.00 45.00 6.49 0.94 7.43

768 512 207.00 49.00 7.04 1.02 8.06772 512 207.00 53.00 7.59 1.10 8.69776 512 207.00 57.00 8.14 1.18 9.32780 512 207.00 61.00 8.69 1.26 9.95784 512 207.00 65.00 9.25 1.34 10.59

788 512 207.00 69.00 9.80 1.42 11.22792 512 207.00 73.00 10.35 1.50 11.85796 512 207.00 77.00 10.90 1.58 12.48800 512 207.00 81.00 11.45 1.66 13.11804 512 207.00 85.00 12.01 1.74 13.75

808 512 207.00 89.00 12.56 1.82 14.38812 512 207.00 93.00 13.11 1.90 15.01816 512 207.00 97.00 13.66 1.98 15.64820 512 207.00 101.00 14.21 2.06 16.27824 512 207.00 105.00 14.77 2.14 16.91

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Page 94 Page 94

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter J

828 512 207.00 109.00 15.32 2.22 17.54832 512 207.00 113.00 15.87 2.30 18.17836 512 207.00 117.00 16.42 2.38 18.80840 512 207.00 121.00 16.97 2.46 19.43844 512 207.00 125.00 17.53 2.54 20.07

848 512 207.00 129.00 18.08 2.62 20.70852 512 207.00 133.00 18.63 2.70 21.33856 512 207.00 137.00 19.18 2.78 21.96860 512 207.00 141.00 19.73 2.86 22.59864 512 207.00 145.00 20.29 2.94 23.23

868 512 207.00 149.00 20.84 3.02 23.86872 512 207.00 153.00 21.39 3.10 24.49876 512 207.00 157.00 21.94 3.18 25.12880 512 207.00 161.00 22.49 3.26 25.75884 512 207.00 165.00 23.05 3.34 26.39

888 512 207.00 169.00 23.60 3.42 27.02892 512 207.00 173.00 24.15 3.50 27.65896 512 207.00 177.00 24.70 3.58 28.28900 512 207.00 181.00 25.25 3.66 28.91904 512 207.00 185.00 25.81 3.74 29.55

908 512 207.00 189.00 26.36 3.82 30.18912 512 207.00 193.00 26.91 3.90 30.81916 512 207.00 197.00 27.46 3.98 31.44920 512 207.00 201.00 28.01 4.06 32.07924 512 207.00 205.00 28.57 4.14 32.71

928 512 207.00 209.00 29.12 4.22 33.34932 512 207.00 213.00 29.67 4.30 33.97936 512 207.00 217.00 30.22 4.38 34.60940 512 207.00 221.00 30.77 4.46 35.23944 512 207.00 225.00 31.33 4.54 35.87

948 512 207.00 229.00 31.88 4.62 36.50952 512 207.00 233.00 32.43 4.70 37.13956 512 207.00 237.00 32.98 4.78 37.76960 512 207.00 241.00 33.53 4.86 38.39964 512 207.00 245.00 34.09 4.94 39.03

968 512 207.00 249.00 34.64 5.02 39.66972 512 207.00 253.00 35.19 5.10 40.29976 512 207.00 257.00 35.74 5.18 40.92980 512 207.00 261.00 36.29 5.26 41.55984 512 207.00 265.00 36.85 5.34 42.19

988 512 207.00 269.00 37.40 5.42 42.82992 512 207.00 273.00 37.95 5.50 43.45996 512 207.00 277.00 38.50 5.58 44.081000 512 207.00 281.00 39.05 5.66 44.711004 512 207.00 285.00 39.61 5.74 45.35

1008 512 207.00 289.00 40.16 5.82 45.981012 512 207.00 293.00 40.71 5.90 46.611016 512 207.00 297.00 41.26 5.98 47.241020 512 207.00 301.00 41.81 6.06 47.871024 512 207.00 305.00 42.37 6.14 48.51

1028 512 207.00 309.00 42.92 6.22 49.141032 512 207.00 313.00 43.47 6.30 49.771036 512 207.00 317.00 44.02 6.38 50.401040 512 207.00 321.00 44.57 6.46 51.031044 512 207.00 325.00 45.13 6.54 51.67

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Page 95Page 95

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter JMonthly table

1048 512 207.00 329.00 45.68 6.62 52.301052 512 207.00 333.00 46.23 6.70 52.931056 512 207.00 337.00 46.78 6.78 53.561060 512 207.00 341.00 47.33 6.86 54.191064 512 207.00 345.00 47.89 6.94 54.83

1068 512 207.00 349.00 48.44 7.02 55.461072 512 207.00 353.00 48.99 7.10 56.091076 512 207.00 357.00 49.54 7.18 56.721080 512 207.00 361.00 50.09 7.26 57.351084 512 207.00 365.00 50.65 7.34 57.99

1088 512 207.00 369.00 51.20 7.42 58.621092 512 207.00 373.00 51.75 7.50 59.251096 512 207.00 377.00 52.30 7.58 59.881100 512 207.00 381.00 52.85 7.66 60.511104 512 207.00 385.00 53.41 7.74 61.15

1108 512 207.00 389.00 53.96 7.82 61.781112 512 207.00 393.00 54.51 7.90 62.411116 512 207.00 397.00 55.06 7.98 63.041120 512 207.00 401.00 55.61 8.06 63.671124 512 207.00 405.00 56.17 8.14 64.31

1128 512 207.00 409.00 56.72 8.22 64.941132 512 207.00 413.00 57.27 8.30 65.571136 512 207.00 417.00 57.82 8.38 66.201140 512 207.00 421.00 58.37 8.46 66.831144 512 207.00 425.00 58.93 8.54 67.47

1148 512 207.00 429.00 59.48 8.62 68.101152 512 207.00 433.00 60.03 8.70 68.731156 512 207.00 437.00 60.58 8.78 69.361160 512 207.00 441.00 61.13 8.86 69.991164 512 207.00 445.00 61.69 8.94 70.63

1168 512 207.00 449.00 62.24 9.02 71.261172 512 207.00 453.00 62.79 9.10 71.891176 512 207.00 457.00 63.34 9.18 72.521180 512 207.00 461.00 63.89 9.26 73.151184 512 207.00 465.00 64.45 9.34 73.79

1188 512 207.00 469.00 65.00 9.42 74.421192 512 207.00 473.00 65.55 9.50 75.051196 512 207.00 477.00 66.10 9.58 75.681200 512 207.00 481.00 66.65 9.66 76.311204 512 207.00 485.00 67.21 9.74 76.95

1208 512 207.00 489.00 67.76 9.82 77.581212 512 207.00 493.00 68.31 9.90 78.211216 512 207.00 497.00 68.86 9.98 78.841220 512 207.00 501.00 69.41 10.06 79.471224 512 207.00 505.00 69.97 10.14 80.11

1228 512 207.00 509.00 70.52 10.22 80.741232 512 207.00 513.00 71.07 10.30 81.371236 512 207.00 517.00 71.62 10.38 82.001240 512 207.00 521.00 72.17 10.46 82.631244 512 207.00 525.00 72.73 10.54 83.27

1248 512 207.00 529.00 73.28 10.62 83.901252 512 207.00 533.00 73.83 10.70 84.531256 512 207.00 537.00 74.38 10.78 85.161260 512 207.00 541.00 74.93 10.86 85.791264 512 207.00 545.00 75.49 10.94 86.43

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Page 96 Page 96

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter J

1268 512 207.00 549.00 76.04 11.02 87.061272 512 207.00 553.00 76.59 11.10 87.691276 512 207.00 557.00 77.14 11.18 88.321280 512 207.00 561.00 77.69 11.26 88.951284 512 207.00 565.00 78.25 11.34 89.59

1288 512 207.00 569.00 78.80 11.42 90.221292 512 207.00 573.00 79.35 11.50 90.851296 512 207.00 577.00 79.90 11.58 91.481300 512 207.00 581.00 80.45 11.66 92.111304 512 207.00 585.00 81.01 11.74 92.75

1308 512 207.00 589.00 81.56 11.82 93.381312 512 207.00 593.00 82.11 11.90 94.011316 512 207.00 597.00 82.66 11.98 94.641320 512 207.00 601.00 83.21 12.06 95.271324 512 207.00 605.00 83.77 12.14 95.91

1328 512 207.00 609.00 84.32 12.22 96.541332 512 207.00 613.00 84.87 12.30 97.171336 512 207.00 617.00 85.42 12.38 97.801340 512 207.00 621.00 85.97 12.46 98.431344 512 207.00 625.00 86.53 12.54 99.07

1348 512 207.00 629.00 87.08 12.62 99.701352 512 207.00 633.00 87.63 12.70 100.331356 512 207.00 637.00 88.18 12.78 100.961360 512 207.00 641.00 88.73 12.86 101.591364 512 207.00 645.00 89.29 12.94 102.23

1368 512 207.00 649.00 89.84 13.02 102.861372 512 207.00 653.00 90.39 13.10 103.491376 512 207.00 657.00 90.94 13.18 104.121380 512 207.00 661.00 91.49 13.26 104.751384 512 207.00 665.00 92.05 13.34 105.39

1388 512 207.00 669.00 92.60 13.42 106.021392 512 207.00 673.00 93.15 13.50 106.651396 512 207.00 677.00 93.70 13.58 107.281400 512 207.00 681.00 94.25 13.66 107.911404 512 207.00 685.00 94.81 13.74 108.55

1408 512 207.00 689.00 95.36 13.82 109.181412 512 207.00 693.00 95.91 13.90 109.811416 512 207.00 697.00 96.46 13.98 110.441420 512 207.00 701.00 97.01 14.06 111.071424 512 207.00 705.00 97.57 14.14 111.71

1428 512 207.00 709.00 98.12 14.22 112.341432 512 207.00 713.00 98.67 14.30 112.971436 512 207.00 717.00 99.22 14.38 113.601440 512 207.00 721.00 99.77 14.46 114.231444 512 207.00 725.00 100.33 14.54 114.87

1448 512 207.00 729.00 100.88 14.62 115.501452 512 207.00 733.00 101.43 14.70 116.131456 512 207.00 737.00 101.98 14.78 116.761460 512 207.00 741.00 102.53 14.86 117.391464 512 207.00 745.00 103.09 14.94 118.03

1468 512 207.00 749.00 103.64 15.02 118.661472 512 207.00 753.00 104.19 15.10 119.291476 512 207.00 757.00 104.74 15.18 119.921480 512 207.00 761.00 105.29 15.26 120.551484 512 207.00 765.00 105.85 15.34 121.19

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Page 97Page 97

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter JMonthly table

1488 512 207.00 769.00 106.40 15.42 121.821492 512 207.00 773.00 106.95 15.50 122.451496 512 207.00 777.00 107.50 15.58 123.081500 512 207.00 781.00 108.05 15.66 123.711504 512 207.00 785.00 108.61 15.74 124.35

1508 512 207.00 789.00 109.16 15.82 124.981512 512 207.00 793.00 109.71 15.90 125.611516 512 207.00 797.00 110.26 15.98 126.241520 512 207.00 801.00 110.81 16.06 126.871524 512 207.00 805.00 111.37 16.14 127.51

1528 512 207.00 809.00 111.92 16.22 128.141532 512 207.00 813.00 112.47 16.30 128.771536 512 207.00 817.00 113.02 16.38 129.401540 512 207.00 821.00 113.57 16.46 130.031544 512 207.00 825.00 114.13 16.54 130.67

1548 512 207.00 829.00 114.68 16.62 131.301552 512 207.00 833.00 115.23 16.70 131.931556 512 207.00 837.00 115.78 16.78 132.561560 512 207.00 841.00 116.33 16.86 133.191564 512 207.00 845.00 116.89 16.94 133.83

1568 512 207.00 849.00 117.44 17.02 134.461572 512 207.00 853.00 117.99 17.10 135.091576 512 207.00 857.00 118.54 17.18 135.721580 512 207.00 861.00 119.09 17.26 136.351584 512 207.00 865.00 119.65 17.34 136.99

1588 512 207.00 869.00 120.20 17.42 137.621592 512 207.00 873.00 120.75 17.50 138.251596 512 207.00 877.00 121.30 17.58 138.881600 512 207.00 881.00 121.85 17.66 139.511604 512 207.00 885.00 122.41 17.74 140.15

1608 512 207.00 889.00 122.96 17.82 140.781612 512 207.00 893.00 123.51 17.90 141.411616 512 207.00 897.00 124.06 17.98 142.041620 512 207.00 901.00 124.61 18.06 142.671624 512 207.00 905.00 125.17 18.14 143.31

1628 512 207.00 909.00 125.72 18.22 143.941632 512 207.00 913.00 126.27 18.30 144.571636 512 207.00 917.00 126.82 18.38 145.201640 512 207.00 921.00 127.37 18.46 145.831644 512 207.00 925.00 127.93 18.54 146.47

1648 512 207.00 929.00 128.48 18.62 147.101652 512 207.00 933.00 129.03 18.70 147.731656 512 207.00 937.00 129.58 18.78 148.361660 512 207.00 941.00 130.13 18.86 148.991664 512 207.00 945.00 130.69 18.94 149.63

1668 512 207.00 949.00 131.24 19.02 150.261672 512 207.00 953.00 131.79 19.10 150.891676 512 207.00 957.00 132.34 19.18 151.521680 512 207.00 961.00 132.89 19.26 152.151684 512 207.00 965.00 133.45 19.34 152.79

1688 512 207.00 969.00 134.00 19.42 153.421692 512 207.00 973.00 134.55 19.50 154.051696 512 207.00 977.00 135.10 19.58 154.681700 512 207.00 981.00 135.65 19.66 155.311704 512 207.00 985.00 136.21 19.74 155.95

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Page 98 Page 98

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter J

1708 512 207.00 989.00 136.76 19.82 156.581712 512 207.00 993.00 137.31 19.90 157.211716 512 207.00 997.00 137.86 19.98 157.841720 512 207.00 1001.00 138.41 20.06 158.471724 512 207.00 1005.00 138.97 20.14 159.11

1728 512 207.00 1009.00 139.52 20.22 159.741732 512 207.00 1013.00 140.07 20.30 160.371736 512 207.00 1017.00 140.62 20.38 161.001740 512 207.00 1021.00 141.17 20.46 161.631744 512 207.00 1025.00 141.73 20.54 162.27

1748 512 207.00 1029.00 142.28 20.62 162.901752 512 207.00 1033.00 142.83 20.70 163.531756 512 207.00 1037.00 143.38 20.78 164.161760 512 207.00 1041.00 143.93 20.86 164.791764 512 207.00 1045.00 144.49 20.94 165.43

1768 512 207.00 1049.00 145.04 21.02 166.061772 512 207.00 1053.00 145.59 21.10 166.691776 512 207.00 1057.00 146.14 21.18 167.321780 512 207.00 1061.00 146.69 21.26 167.951784 512 207.00 1065.00 147.25 21.34 168.59

1788 512 207.00 1069.00 147.80 21.42 169.221792 512 207.00 1073.00 148.35 21.50 169.851796 512 207.00 1077.00 148.90 21.58 170.481800 512 207.00 1081.00 149.45 21.66 171.111804 512 207.00 1085.00 150.01 21.74 171.75

1808 512 207.00 1089.00 150.56 21.82 172.381812 512 207.00 1093.00 151.11 21.90 173.011816 512 207.00 1097.00 151.66 21.98 173.641820 512 207.00 1101.00 152.21 22.06 174.271824 512 207.00 1105.00 152.77 22.14 174.91

1828 512 207.00 1109.00 153.32 22.22 175.541832 512 207.00 1113.00 153.87 22.30 176.171836 512 207.00 1117.00 154.42 22.38 176.801840 512 207.00 1121.00 154.97 22.46 177.431844 512 207.00 1125.00 155.53 22.54 178.07

1848 512 207.00 1129.00 156.08 22.62 178.701852 512 207.00 1133.00 156.63 22.70 179.331856 512 207.00 1137.00 157.18 22.78 179.961860 512 207.00 1141.00 157.73 22.86 180.591864 512 207.00 1145.00 158.29 22.94 181.23

1868 512 207.00 1149.00 158.84 23.02 181.861872 512 207.00 1153.00 159.39 23.10 182.491876 512 207.00 1157.00 159.94 23.18 183.121880 512 207.00 1161.00 160.49 23.26 183.751884 512 207.00 1165.00 161.05 23.34 184.39

1888 512 207.00 1169.00 161.60 23.42 185.021892 512 207.00 1173.00 162.15 23.50 185.651896 512 207.00 1177.00 162.70 23.58 186.281900 512 207.00 1181.00 163.25 23.66 186.911904 512 207.00 1185.00 163.81 23.74 187.55

1908 512 207.00 1189.00 164.36 23.82 188.181912 512 207.00 1193.00 164.91 23.90 188.811916 512 207.00 1197.00 165.46 23.98 189.441920 512 207.00 1201.00 166.01 24.06 190.071924 512 207.00 1205.00 166.57 24.14 190.71

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Page 99Page 99

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter JMonthly table

1928 512 207.00 1209.00 167.12 24.22 191.341932 512 207.00 1213.00 167.67 24.30 191.971936 512 207.00 1217.00 168.22 24.38 192.601940 512 207.00 1221.00 168.77 24.46 193.231944 512 207.00 1225.00 169.33 24.54 193.87

1948 512 207.00 1229.00 169.88 24.62 194.501952 512 207.00 1233.00 170.43 24.70 195.131956 512 207.00 1237.00 170.98 24.78 195.761960 512 207.00 1241.00 171.53 24.86 196.391964 512 207.00 1245.00 172.09 24.94 197.03

1968 512 207.00 1249.00 172.64 25.02 197.661972 512 207.00 1253.00 173.19 25.10 198.291976 512 207.00 1257.00 173.74 25.18 198.921980 512 207.00 1261.00 174.29 25.26 199.551984 512 207.00 1265.00 174.85 25.34 200.19

1988 512 207.00 1269.00 175.40 25.42 200.821992 512 207.00 1273.00 175.95 25.50 201.451996 512 207.00 1277.00 176.50 25.58 202.082000 512 207.00 1281.00 177.05 25.66 202.712004 512 207.00 1285.00 177.61 25.74 203.35

2008 512 207.00 1289.00 178.16 25.82 203.982012 512 207.00 1293.00 178.71 25.90 204.612016 512 207.00 1297.00 179.26 25.98 205.242020 512 207.00 1301.00 179.81 26.06 205.872024 512 207.00 1305.00 180.37 26.14 206.51

2028 512 207.00 1309.00 180.92 26.22 207.142032 512 207.00 1313.00 181.47 26.30 207.772036 512 207.00 1317.00 182.02 26.38 208.402040 512 207.00 1321.00 182.57 26.46 209.032044 512 207.00 1325.00 183.13 26.54 209.67

2048 512 207.00 1329.00 183.68 26.62 210.302052 512 207.00 1333.00 184.23 26.70 210.932056 512 207.00 1337.00 184.78 26.78 211.562060 512 207.00 1341.00 185.33 26.86 212.192064 512 207.00 1345.00 185.89 26.94 212.83

2068 512 207.00 1349.00 186.44 27.02 213.462072 512 207.00 1353.00 186.99 27.10 214.092076 512 207.00 1357.00 187.54 27.18 214.722080 512 207.00 1361.00 188.09 27.26 215.352084 512 207.00 1365.00 188.65 27.34 215.99

2088 512 207.00 1369.00 189.20 27.42 216.622092 512 207.00 1373.00 189.75 27.50 217.252096 512 207.00 1377.00 190.30 27.58 217.882100 512 207.00 1381.00 190.85 27.66 218.512104 512 207.00 1385.00 191.41 27.74 219.15

2108 512 207.00 1389.00 191.96 27.82 219.782112 512 207.00 1393.00 192.51 27.90 220.412116 512 207.00 1397.00 193.06 27.98 221.042120 512 207.00 1401.00 193.61 28.06 221.672124 512 207.00 1405.00 194.17 28.14 222.31

2128 512 207.00 1409.00 194.72 28.22 222.942132 512 207.00 1413.00 195.27 28.30 223.572136 512 207.00 1417.00 195.82 28.38 224.202140 512 207.00 1421.00 196.37 28.46 224.832144 512 207.00 1425.00 196.93 28.54 225.47

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Page 100 Page 100

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter J

2148 512 207.00 1429.00 197.48 28.62 226.102152 512 207.00 1433.00 198.03 28.70 226.732156 512 207.00 1437.00 198.58 28.78 227.362160 512 207.00 1441.00 199.13 28.86 227.992164 512 207.00 1445.00 199.69 28.94 228.63

2168 512 207.00 1449.00 200.24 29.02 229.262172 512 207.00 1453.00 200.79 29.10 229.892176 512 207.00 1457.00 201.34 29.18 230.522180 512 207.00 1461.00 201.89 29.26 231.152184 512 207.00 1465.00 202.45 29.34 231.79

2188 512 207.00 1469.00 203.00 29.42 232.422192 512 207.00 1473.00 203.55 29.50 233.052196 512 207.00 1477.00 204.10 29.58 233.682200 512 207.00 1481.00 204.65 29.66 234.312204 512 207.00 1485.00 205.21 29.74 234.95

2208 512 207.00 1489.00 205.76 29.82 235.582212 512 207.00 1493.00 206.31 29.90 236.212216 512 207.00 1497.00 206.86 29.98 236.842220 512 207.00 1501.00 207.41 30.06 237.472224 512 207.00 1505.00 207.97 30.14 238.11

2228 512 207.00 1509.00 208.52 30.22 238.742232 512 207.00 1513.00 209.07 30.30 239.372236 512 207.00 1517.00 209.62 30.38 240.002240 512 207.00 1521.00 210.17 30.46 240.632244 512 207.00 1525.00 210.73 30.54 241.27

2248 512 207.00 1529.00 211.28 30.62 241.902252 512 207.00 1533.00 211.83 30.70 242.532256 512 207.00 1537.00 212.38 30.78 243.162260 512 207.00 1541.00 212.93 30.86 243.792264 512 207.00 1545.00 213.49 30.94 244.43

2268 512 207.00 1549.00 214.04 31.02 245.062272 512 207.00 1553.00 214.59 31.10 245.692276 512 207.00 1557.00 215.14 31.18 246.322280 512 207.00 1561.00 215.69 31.26 246.952284 512 207.00 1565.00 216.25 31.34 247.59

2288 512 207.00 1569.00 216.80 31.42 248.222292 512 207.00 1573.00 217.35 31.50 248.852296 512 207.00 1577.00 217.90 31.58 249.482300 512 207.00 1581.00 218.45 31.66 250.112304 512 207.00 1585.00 219.01 31.74 250.75

2308 512 207.00 1589.00 219.56 31.82 251.382312 512 207.00 1593.00 220.11 31.90 252.012316 512 207.00 1597.00 220.66 31.98 252.642320 512 207.00 1601.00 221.21 32.06 253.272324 512 207.00 1605.00 221.77 32.14 253.91

2328 512 207.00 1609.00 222.32 32.22 254.542332 512 207.00 1613.00 222.87 32.30 255.172336 512 207.00 1617.00 223.42 32.38 255.802340 512 207.00 1621.00 223.97 32.46 256.432344 512 207.00 1625.00 224.53 32.54 257.07

2348 512 207.00 1629.00 225.08 32.62 257.702352 512 207.00 1633.00 225.63 32.70 258.332356 512 207.00 1637.00 226.18 32.78 258.962360 512 207.00 1641.00 226.73 32.86 259.592364 512 207.00 1645.00 227.29 32.94 260.23

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Page 101Page 101

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter JMonthly table

2368 512 207.00 1649.00 227.84 33.02 260.862372 512 207.00 1653.00 228.39 33.10 261.492376 512 207.00 1657.00 228.94 33.18 262.122380 512 207.00 1661.00 229.49 33.26 262.752384 512 207.00 1665.00 230.05 33.34 263.39

2388 512 207.00 1669.00 230.60 33.42 264.022392 512 207.00 1673.00 231.15 33.50 264.652396 512 207.00 1677.00 231.70 33.58 265.282400 512 207.00 1681.00 232.25 33.66 265.912404 512 207.00 1685.00 232.81 33.74 266.55

2408 512 207.00 1689.00 233.36 33.82 267.182412 512 207.00 1693.00 233.91 33.90 267.812416 512 207.00 1697.00 234.46 33.98 268.442420 512 207.00 1701.00 235.01 34.06 269.072424 512 207.00 1705.00 235.57 34.14 269.71

2428 512 207.00 1709.00 236.12 34.22 270.342432 512 207.00 1713.00 236.67 34.30 270.972436 512 207.00 1717.00 237.22 34.38 271.602440 512 207.00 1721.00 237.77 34.46 272.232444 512 207.00 1725.00 238.33 34.54 272.87

2448 512 207.00 1729.00 238.88 34.62 273.502452 512 207.00 1733.00 239.43 34.70 274.132456 512 207.00 1737.00 239.98 34.78 274.762460 512 207.00 1741.00 240.53 34.86 275.392464 512 207.00 1745.00 241.09 34.94 276.03

2468 512 207.00 1749.00 241.64 35.02 276.662472 512 207.00 1753.00 242.19 35.10 277.292476 512 207.00 1757.00 242.74 35.18 277.922480 512 207.00 1761.00 243.29 35.26 278.552484 512 207.00 1765.00 243.85 35.34 279.19

2488 512 207.00 1769.00 244.40 35.42 279.822492 512 207.00 1773.00 244.95 35.50 280.452496 512 207.00 1777.00 245.50 35.58 281.082500 512 207.00 1781.00 246.05 35.66 281.712504 512 207.00 1785.00 246.61 35.74 282.35

2508 512 207.00 1789.00 247.16 35.82 282.982512 512 207.00 1793.00 247.71 35.90 283.612516 512 207.00 1797.00 248.26 35.98 284.242520 512 207.00 1801.00 248.81 36.06 284.872524 512 207.00 1805.00 249.37 36.14 285.51

2528 512 207.00 1809.00 249.92 36.22 286.142532 512 207.00 1813.00 250.47 36.30 286.772536 512 207.00 1817.00 251.02 36.38 287.402540 512 207.00 1821.00 251.57 36.46 288.032544 512 207.00 1825.00 252.13 36.54 288.67

2548 512 207.00 1829.00 252.68 36.62 289.302552 512 207.00 1833.00 253.23 36.70 289.932556 512 207.00 1837.00 253.78 36.78 290.562560 512 207.00 1841.00 254.33 36.86 291.192564 512 207.00 1845.00 254.89 36.94 291.83

2568 512 207.00 1849.00 255.44 37.02 292.462572 512 207.00 1853.00 255.99 37.10 293.092576 512 207.00 1857.00 256.54 37.18 293.722580 512 207.00 1861.00 257.09 37.26 294.352584 512 207.00 1865.00 257.65 37.34 294.99

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Page 102 Page 102

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter J

2588 512 207.00 1869.00 258.20 37.42 295.622592 512 207.00 1873.00 258.75 37.50 296.252596 512 207.00 1877.00 259.30 37.58 296.882600 512 207.00 1881.00 259.85 37.66 297.512604 512 207.00 1885.00 260.41 37.74 298.15

2608 512 207.00 1889.00 260.96 37.82 298.782612 512 207.00 1893.00 261.51 37.90 299.412616 512 207.00 1897.00 262.06 37.98 300.042620 512 207.00 1901.00 262.61 38.06 300.672624 512 207.00 1905.00 263.17 38.14 301.31

2628 512 207.00 1909.00 263.72 38.22 301.942632 512 207.00 1913.00 264.27 38.30 302.572636 512 207.00 1917.00 264.82 38.38 303.202640 512 207.00 1921.00 265.37 38.46 303.832644 512 207.00 1925.00 265.93 38.54 304.47

2648 512 207.00 1929.00 266.48 38.62 305.102652 512 207.00 1933.00 267.03 38.70 305.732656 512 207.00 1937.00 267.58 38.78 306.362660 512 207.00 1941.00 268.13 38.86 306.992664 512 207.00 1945.00 268.69 38.94 307.63

2668 512 207.00 1949.00 269.24 39.02 308.262672 512 207.00 1953.00 269.79 39.10 308.892676 512 207.00 1957.00 270.34 39.18 309.522680 512 207.00 1961.00 270.89 39.26 310.152684 512 207.00 1965.00 271.45 39.34 310.79

2688 512 207.00 1969.00 272.00 39.42 311.422692 512 207.00 1973.00 272.55 39.50 312.052696 512 207.00 1977.00 273.10 39.58 312.682700 512 207.00 1981.00 273.65 39.66 313.312704 512 207.00 1985.00 274.21 39.74 313.95

2708 512 207.00 1989.00 274.76 39.82 314.582712 512 207.00 1993.00 275.31 39.90 315.212716 512 207.00 1997.00 275.86 39.98 315.842720 512 207.00 2001.00 276.41 40.06 316.472724 512 207.00 2005.00 276.97 40.14 317.11

2728 512 207.00 2009.00 277.52 40.22 317.742732 512 207.00 2013.00 278.07 40.30 318.372736 512 207.00 2017.00 278.62 40.38 319.002740 512 207.00 2021.00 279.17 40.46 319.632744 512 207.00 2025.00 279.73 40.54 320.27

2748 512 207.00 2029.00 280.28 40.62 320.902752 512 207.00 2033.00 280.83 40.70 321.532756 512 207.00 2037.00 281.38 40.78 322.162760 512 207.00 2041.00 281.93 40.86 322.792764 512 207.00 2045.00 282.49 40.94 323.43

2768 512 207.00 2049.00 283.04 41.02 324.062772 512 207.00 2053.00 283.59 41.10 324.692776 512 207.00 2057.00 284.14 41.18 325.322780 512 207.00 2061.00 284.69 41.26 325.952784 512 207.00 2065.00 285.25 41.34 326.59

2788 512 207.00 2069.00 285.80 41.42 327.222792 512 207.00 2073.00 286.35 41.50 327.852796 512 207.00 2077.00 286.90 41.58 328.482800 512 207.00 2081.00 287.45 41.66 329.112804 512 207.00 2085.00 288.01 41.74 329.75

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Page 103Page 103

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter JMonthly table

2808 512 207.00 2089.00 288.56 41.82 330.382812 512 207.00 2093.00 289.11 41.90 331.012816 512 207.00 2097.00 289.66 41.98 331.642820 512 207.00 2101.00 290.21 42.06 332.272824 512 207.00 2105.00 290.77 42.14 332.91

2828 512 207.00 2109.00 291.32 42.22 333.542832 512 207.00 2113.00 291.87 42.30 334.172836 512 207.00 2117.00 292.42 42.38 334.802840 512 207.00 2121.00 292.97 42.46 335.432844 512 207.00 2125.00 293.53 42.54 336.07

2848 512 207.00 2129.00 294.08 42.62 336.702852 512 207.00 2133.00 294.63 42.70 337.332856 512 207.00 2137.00 295.18 42.78 337.962860 512 207.00 2141.00 295.73 42.86 338.592864 512 207.00 2145.00 296.29 42.94 339.23

2868 512 207.00 2149.00 296.84 43.02 339.862872 512 207.00 2153.00 297.39 43.10 340.492876 512 207.00 2157.00 297.94 43.18 341.122880 512 207.00 2161.00 298.49 43.26 341.752884 512 207.00 2165.00 299.05 43.34 342.39

2888 512 207.00 2169.00 299.60 43.42 343.022892 512 207.00 2173.00 300.15 43.50 343.652896 512 207.00 2177.00 300.70 43.58 344.282900 512 207.00 2181.00 301.25 43.66 344.912904 512 207.00 2185.00 301.81 43.74 345.55

2908 512 207.00 2189.00 302.36 43.82 346.182912 512 207.00 2193.00 302.91 43.90 346.812916 512 207.00 2197.00 303.46 43.98 347.442920 512 207.00 2201.00 304.01 44.06 348.072924 512 207.00 2205.00 304.57 44.14 348.71

2928 512 207.00 2209.00 305.12 44.22 349.342932 512 207.00 2213.00 305.67 44.30 349.972936 512 207.00 2217.00 306.22 44.38 350.602940 512 207.00 2221.00 306.77 44.46 351.232944 512 207.00 2225.00 307.33 44.54 351.87

2948 512 207.00 2229.00 307.88 44.62 352.502952 512 207.00 2233.00 308.43 44.70 353.132956 512 207.00 2237.00 308.98 44.78 353.762960 512 207.00 2241.00 309.53 44.86 354.392964 512 207.00 2245.00 310.09 44.94 355.03

2968 512 207.00 2249.00 310.64 45.02 355.662972 512 207.00 2253.00 311.19 45.10 356.292976 512 207.00 2257.00 311.74 45.18 356.922980 512 207.00 2261.00 312.29 45.26 357.552984 512 207.00 2265.00 312.85 45.34 358.19

2988 512 207.00 2269.00 313.40 45.42 358.822992 512 207.00 2273.00 313.95 45.50 359.452996 512 207.00 2277.00 314.50 45.58 360.083000 512 207.00 2281.00 315.05 45.66 360.713004 512 207.00 2285.00 315.61 45.74 361.35

3008 512 207.00 2289.00 316.16 45.82 361.983012 512 207.00 2293.00 316.71 45.90 362.613016 512 207.00 2297.00 317.26 45.98 363.243020 512 207.00 2301.00 317.81 46.06 363.873024 512 207.00 2305.00 318.37 46.14 364.51

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Page 104 Page 104

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter J

3028 512 207.00 2309.00 318.92 46.22 365.143032 512 207.00 2313.00 319.47 46.30 365.773036 512 207.00 2317.00 320.02 46.38 366.403040 512 207.00 2321.00 320.57 46.46 367.033044 512 207.00 2325.00 321.13 46.54 367.67

3048 512 207.00 2329.00 321.68 46.62 368.303052 512 207.00 2333.00 322.23 46.70 368.933056 512 207.00 2337.00 322.78 46.78 369.563060 512 207.00 2341.00 323.33 46.86 370.193064 512 207.00 2345.00 323.89 46.94 370.83

3068 512 207.00 2349.00 324.44 47.02 371.463072 512 207.00 2353.00 324.99 47.10 372.093076 512 207.00 2357.00 325.54 47.18 372.723080 512 207.00 2361.00 326.09 47.26 373.353084 512 207.00 2365.00 326.65 47.34 373.99

3088 512 207.00 2369.00 327.20 47.42 374.623092 512 207.00 2373.00 327.75 47.50 375.253096 512 207.00 2377.00 328.30 47.58 375.883100 512 207.00 2381.00 328.85 47.66 376.513104 512 207.00 2385.00 329.41 47.74 377.15

3108 512 207.00 2389.00 329.96 47.82 377.783112 512 207.00 2393.00 330.51 47.90 378.413116 512 207.00 2397.00 331.06 47.98 379.043120 512 207.00 2401.00 331.61 48.06 379.673124 512 207.00 2405.00 332.17 48.14 380.31

3128 512 207.00 2409.00 332.72 48.22 380.943132 512 207.00 2413.00 333.27 48.30 381.573136 512 207.00 2417.00 333.82 48.38 382.203140 512 207.00 2421.00 334.37 48.46 382.833144 512 207.00 2425.00 334.93 48.54 383.47

3148 512 207.00 2429.00 335.48 48.62 384.103152 512 207.00 2433.00 336.03 48.70 384.733156 512 207.00 2437.00 336.58 48.78 385.363160 512 207.00 2441.00 337.13 48.86 385.993164 512 207.00 2445.00 337.69 48.94 386.63

3168 512 207.00 2449.00 338.24 49.02 387.263172 512 207.00 2453.00 338.79 49.10 387.893176 512 207.00 2457.00 339.34 49.18 388.523180 512 207.00 2461.00 339.89 49.26 389.153184 512 207.00 2465.00 340.45 49.34 389.79

3188 512 207.00 2469.00 341.00 49.42 390.423192 512 207.00 2473.00 341.55 49.50 391.053196 512 207.00 2477.00 342.10 49.58 391.683200 512 207.00 2481.00 342.65 49.66 392.313204 512 207.00 2485.00 343.21 49.74 392.95

3208 512 207.00 2489.00 343.76 49.82 393.583212 512 207.00 2493.00 344.31 49.90 394.213216 512 207.00 2497.00 344.86 49.98 394.843220 512 207.00 2501.00 345.41 50.06 395.473224 512 207.00 2505.00 345.97 50.14 396.11

3228 512 207.00 2509.00 346.52 50.22 396.743232 512 207.00 2513.00 347.07 50.30 397.373236 512 207.00 2517.00 347.62 50.38 398.003240 512 207.00 2521.00 348.17 50.46 398.633244 512 207.00 2525.00 348.73 50.54 399.27

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Page 105Page 105

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter JMonthly table

3248 512 207.00 2529.00 349.28 50.62 399.903252 512 207.00 2533.00 349.83 50.70 400.533256 512 207.00 2537.00 350.38 50.78 401.163260 512 207.00 2541.00 350.93 50.86 401.793264 512 207.00 2545.00 351.49 50.94 402.43

3268 512 207.00 2549.00 352.04 51.02 403.063272 512 207.00 2553.00 352.59 51.10 403.693276 512 207.00 2557.00 353.14 51.18 404.323280 512 207.00 2561.00 353.69 51.26 404.953284 512 207.00 2565.00 354.25 51.34 405.59

3288 512 207.00 2569.00 354.80 51.42 406.223292 512 207.00 2573.00 355.35 51.50 406.853296 512 207.00 2577.00 355.90 51.58 407.483300 512 207.00 2581.00 356.45 51.66 408.113304 512 207.00 2585.00 357.01 51.74 408.75

3308 512 207.00 2589.00 357.56 51.82 409.383312 512 207.00 2593.00 358.11 51.90 410.013316 512 207.00 2597.00 358.66 51.98 410.643320 512 207.00 2601.00 359.21 52.06 411.273324 512 207.00 2605.00 359.77 52.14 411.91

3328 512 207.00 2609.00 360.32 52.22 412.543332 512 207.00 2613.00 360.87 52.30 413.173336 512 207.00 2617.00 361.42 52.38 413.803340 512 207.00 2621.00 361.97 52.46 414.433344 512 207.00 2625.00 362.53 52.54 415.07

3348 512 207.00 2629.00 363.08 52.62 415.703352 512 207.00 2633.00 363.63 52.70 416.333356 512 207.00 2637.00 364.18 52.78 416.963360 512 207.00 2641.00 364.73 52.86 417.593364 512 207.00 2645.00 365.29 52.94 418.23

3368 512 207.00 2649.00 365.84 53.02 418.863372 512 207.00 2653.00 366.39 53.10 419.493376 512 207.00 2657.00 366.94 53.18 420.123380 512 207.00 2661.00 367.49 53.26 420.753384 512 207.00 2665.00 368.05 53.34 421.39

3388 512 207.00 2669.00 368.60 53.42 422.023392 512 207.00 2673.00 369.15 53.50 422.653396 512 207.00 2677.00 369.70 53.58 423.283400 512 207.00 2681.00 370.25 53.66 423.913404 512 207.00 2685.00 370.81 53.74 424.55

3408 512 207.00 2689.00 371.36 53.82 425.183412 512 207.00 2693.00 371.91 53.90 425.813416 512 207.00 2697.00 372.46 53.98 426.443420 512 207.00 2701.00 373.01 54.06 427.073424 512 207.00 2705.00 373.57 54.14 427.71

3428 512 207.00 2709.00 374.12 54.22 428.343432 512 207.00 2713.00 374.67 54.30 428.973436 512 207.00 2717.00 375.22 54.38 429.603440 512 207.00 2721.00 375.77 54.46 430.233444 512 207.00 2725.00 376.33 54.54 430.87

3448 512 207.00 2729.00 376.88 54.62 431.503452 512 207.00 2733.00 377.43 54.70 432.133456 512 207.00 2737.00 377.98 54.78 432.763460 512 207.00 2741.00 378.53 54.86 433.393464 512 207.00 2745.00 379.09 54.94 434.03

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Page 106

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter JMonthly table

3468 512 207.00 2749.00 379.64 55.02 434.663472 512 207.00 2753.00 380.19 55.10 435.293476 512 207.00 2757.00 380.74 55.18 435.923480 512 207.00 2761.00 381.29 55.26 436.553484 512 207.00 2765.00 381.85 55.34 437.19

3488 512 207.00 2769.00 382.40 55.42 437.823492 512 207.00 2773.00 382.95 55.50 438.453496 512 207.00 2777.00 383.50 55.58 439.083500 512 207.00 2781.00 384.05 55.66 439.713504 512 207.00 2785.00 384.61 55.74 440.35

3508 512 207.00 2789.00 385.16 55.82 440.983512 512 207.00 2793.00 385.71 55.90 441.613516 512 207.00 2797.00 386.26 55.98 442.243520 512 207.00 2801.00 386.81 56.06 442.873524 512 207.00 2805.00 387.37 56.14 443.51

3528 512 207.00 2809.00 387.92 56.22 444.143532 512 207.00 2813.00 388.47 56.30 444.773536 512 207.00 2817.00 389.02 56.38 445.403540 512 207.00 2821.00 389.57 56.46 446.033544 512 207.00 2825.00 390.13 56.54 446.67

3548 512 207.00 2829.00 390.68 56.62 447.303552 512 207.00 2833.00 391.23 56.70 447.933556 512 207.00 2837.00 391.78 56.78 448.563560 512 207.00 2841.00 392.33 56.86 449.193564 512 207.00 2845.00 392.89 56.94 449.83

3568 512 207.00 2849.00 393.44 57.02 450.463572 512 207.00 2853.00 393.99 57.10 451.093576 512 207.00 2857.00 394.54 57.18 451.723580 512 207.00 2861.00 395.09 57.26 452.353584 512 207.00 2865.00 395.65 57.34 452.99

3588 512 207.00 2869.00 396.20 57.42 453.623592 512 207.00 2873.00 396.75 57.50 454.253596 512 207.00 2877.00 397.30 57.58 454.883600 512 207.00 2881.00 397.85 57.66 455.513604 512 207.00 2885.00 398.41 57.74 456.15

3608 512 207.00 2889.00 398.96 57.82 456.783612 512 207.00 2893.00 399.51 57.90 457.413616 512 207.00 2897.00 400.06 57.98 458.043620 512 207.00 2901.00 400.61 58.06 458.673624 512 207.00 2905.00 401.17 58.14 459.31

3628 512 207.00 2909.00 401.72 58.22 459.943632 512 207.00 2913.00 402.27 58.30 460.573636 512 207.00 2917.00 402.82 58.38 461.203640 512 207.00 2921.00 403.37 58.46 461.833644 512 207.00 2925.00 403.93 58.54 462.47

3648 512 207.00 2929.00 404.48 58.62 463.103652 512 207.00 2933.00 405.03 58.70 463.733656 512 207.00 2937.00 405.58 58.78 464.363660 512 207.00 2941.00 406.13 58.86 464.993664 512 207.00 2945.00 406.69 58.94 465.63

3668 512 207.00 2949.00 407.24 59.02 466.263672 512 207.00 2953.00 407.79 59.10 466.893676 512 207.00 2957.00 408.34 59.18 467.523680 512 207.00 2961.00 408.89 59.26 468.153684 512 207.00 2965.00 409.45 59.34 468.79

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Page 107

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter J Monthly table

3688 512 207.00 2969.00 410.00 59.42 469.423692 512 207.00 2973.00 410.55 59.50 470.053696 512 207.00 2977.00 411.10 59.58 470.683700 512 207.00 2981.00 411.65 59.66 471.313704 512 207.00 2985.00 412.21 59.74 471.95

3708 512 207.00 2989.00 412.76 59.82 472.583712 512 207.00 2993.00 413.31 59.90 473.213716 512 207.00 2997.00 413.86 59.98 473.843720 512 207.00 3001.00 414.41 60.06 474.473724 512 207.00 3005.00 414.97 60.14 475.11

3728 512 207.00 3009.00 415.52 60.22 475.743732 512 207.00 3013.00 416.07 60.30 476.373736 512 207.00 3017.00 416.62 60.38 477.003740 512 207.00 3021.00 417.17 60.46 477.633744 512 207.00 3025.00 417.73 60.54 478.27

3748 512 207.00 3029.00 418.28 60.62 478.903752 512 207.00 3033.00 418.83 60.70 479.533756 512 207.00 3037.00 419.38 60.78 480.163760 512 207.00 3041.00 419.93 60.86 480.793764 512 207.00 3045.00 420.49 60.94 481.43

3768 512 207.00 3049.00 421.04 61.02 482.063772 512 207.00 3053.00 421.59 61.10 482.693776 512 207.00 3057.00 422.14 61.18 483.323780 512 207.00 3061.00 422.69 61.26 483.953784 512 207.00 3065.00 423.25 61.34 484.59

3788 512 207.00 3069.00 423.80 61.42 485.223792 512 207.00 3073.00 424.35 61.50 485.853796 512 207.00 3077.00 424.90 61.58 486.483800 512 207.00 3081.00 425.45 61.66 487.113804 512 207.00 3085.00 426.01 61.74 487.75

3808 512 207.00 3089.00 426.56 61.82 488.383812 512 207.00 3093.00 427.11 61.90 489.013816 512 207.00 3097.00 427.66 61.98 489.643820 512 207.00 3101.00 428.21 62.06 490.273824 512 207.00 3105.00 428.77 62.14 490.91

3828 512 207.00 3109.00 429.32 62.22 491.543832 512 207.00 3113.00 429.87 62.30 492.173836 512 207.00 3117.00 430.42 62.38 492.803840 512 207.00 3121.00 430.97 62.46 493.433844 512 207.00 3125.00 431.53 62.54 494.07

3848 512 207.00 3129.00 432.08 62.62 494.703852 512 207.00 3133.00 432.63 62.70 495.333856 512 207.00 3137.00 433.18 62.78 495.963860 512 207.00 3141.00 433.73 62.86 496.593864 512 207.00 3145.00 434.29 62.94 497.23

3868 512 207.00 3149.00 434.84 63.02 497.863872 512 207.00 3153.00 435.39 63.10 498.493876 512 207.00 3157.00 435.94 63.18 499.123880 512 207.00 3161.00 436.49 63.26 499.753884 512 207.00 3165.00 437.05 63.34 500.39

3888 512 207.00 3169.00 437.60 63.42 501.023892 512 207.00 3173.00 438.15 63.50 501.653896 512 207.00 3177.00 438.70 63.58 502.283900 512 207.00 3181.00 439.25 63.66 502.913904 512 207.00 3185.00 439.81 63.74 503.55

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Page 108 Page 108

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter J

3908 512 207.00 3189.00 440.36 63.82 504.183912 512 207.00 3193.00 440.91 63.90 504.813916 512 207.00 3197.00 441.46 63.98 505.443920 512 207.00 3201.00 442.01 64.06 506.073924 512 207.00 3205.00 442.57 64.14 506.71

3928 512 207.00 3209.00 443.12 64.22 507.343932 512 207.00 3213.00 443.67 64.30 507.973936 512 207.00 3217.00 444.22 64.38 508.603940 512 207.00 3221.00 444.77 64.46 509.233944 512 207.00 3225.00 445.33 64.54 509.87

3948 512 207.00 3229.00 445.88 64.62 510.503952 512 207.00 3233.00 446.43 64.70 511.133956 512 207.00 3237.00 446.98 64.78 511.763960 512 207.00 3241.00 447.53 64.86 512.393964 512 207.00 3245.00 448.09 64.94 513.03

3968 512 207.00 3249.00 448.64 65.02 513.663972 512 207.00 3253.00 449.19 65.10 514.293976 512 207.00 3257.00 449.74 65.18 514.923980 512 207.00 3261.00 450.29 65.26 515.553984 512 207.00 3265.00 450.85 65.34 516.19

3988 512 207.00 3269.00 451.40 65.42 516.823992 512 207.00 3273.00 451.95 65.50 517.453996 512 207.00 3277.00 452.50 65.58 518.084000 512 207.00 3281.00 453.05 65.66 518.714004 512 207.00 3285.00 453.61 65.74 519.35

4008 512 207.00 3289.00 454.16 65.82 519.984012 512 207.00 3293.00 454.71 65.90 520.614016 512 207.00 3297.00 455.26 65.98 521.244020 512 207.00 3301.00 455.81 66.06 521.874024 512 207.00 3305.00 456.37 66.14 522.51

4028 512 207.00 3309.00 456.92 66.22 523.144032 512 207.00 3313.00 457.47 66.30 523.774036 512 207.00 3317.00 458.02 66.38 524.404040 512 207.00 3321.00 458.57 66.46 525.034044 512 207.00 3325.00 459.13 66.54 525.67

4048 512 207.00 3329.00 459.68 66.62 526.304052 512 207.00 3333.00 460.23 66.70 526.934056 512 207.00 3337.00 460.78 66.78 527.564060 512 207.00 3341.00 461.33 66.86 528.194064 512 207.00 3345.00 461.89 66.94 528.83

4068 512 207.00 3349.00 462.44 67.02 529.464072 512 207.00 3353.00 462.99 67.10 530.094076 512 207.00 3357.00 463.54 67.18 530.724080 512 207.00 3361.00 464.09 67.26 531.354084 512 207.00 3365.00 464.65 67.34 531.99

4088 512 207.00 3369.00 465.20 67.42 532.624092 512 207.00 3373.00 465.75 67.50 533.254096 512 207.00 3377.00 466.30 67.58 533.884100 512 207.00 3381.00 466.85 67.66 534.514104 512 207.00 3385.00 467.41 67.74 535.15

4108 512 207.00 3389.00 467.96 67.82 535.784112 512 207.00 3393.00 468.51 67.90 536.414116 512 207.00 3397.00 469.06 67.98 537.044120 512 207.00 3401.00 469.61 68.06 537.674124 512 207.00 3405.00 470.17 68.14 538.31

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Page 109Page 109

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

If the employee’s gross pay over £4,167, go to page 178.

Table letter JMonthly table

4128 512 207.00 3409.00 470.72 68.22 538.944132 512 207.00 3413.00 471.27 68.30 539.574136 512 207.00 3417.00 471.82 68.38 540.204140 512 207.00 3421.00 472.37 68.46 540.834144 512 207.00 3425.00 472.93 68.54 541.47

4148 512 207.00 3429.00 473.48 68.62 542.104152 512 207.00 3433.00 474.03 68.70 542.734156 512 207.00 3437.00 474.58 68.78 543.364160 512 207.00 3441.00 475.13 68.86 543.994164 512 207.00 3445.00 475.62 68.93 544.55

4167 512 207.00 3448.00 475.82 68.96 544.78

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Page 110

Table letter M

Use this table for employees who are under the age of 21.

Do not use this table for:• any tax year other than 2019 to 2020

• employees who are aged 21 or over and under State Pension age. (go to Table letter A)

• married women or widows who have the right to pay reduced rate employee’s NICs (go to Table letter B in booklet CA41)

• employees who are State Pension age or over (go to Table letter C in booklet CA41)

• employees on an Approved Apprenticeship scheme under the age of 25 (go to Table letter H)

• employees who are aged 21 or over, for whom you hold form CA2700 (go to Table letter J)

• employees who are under the age of 21, for whom you hold form CA2700 (go to Table letter Z)

Completing form RT11, 'Deductions working sheet’ or substitute

1 Enter ‘M’ in the NICs Category Letter column on form RT11.

2 Copy the figures in columns 1a – 1e of the table to columns 1a – 1e on the line next to the tax week in which the employee is paid, on form RT11.

If the employee’s total earnings fall between the LEL and the UEL/UST/AUST and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST/AUST, go to page 163.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step, with the exception of the LEL, PT, ST, UEL, UST and AUST is worked out at the mid-point of the steps so you and your employee may pay slightly more or less than if you used the exact percentage method.

Weekly table for standard rate NICs for use from 6 April 2019 to 5 April 2020

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Up to and including £117.99

No NICs liability, make no entries on form RT11

118 118 0.00 0.00 0.00 0.00 0.00119 118 1.00 0.00 0.00 0.00 0.00120 118 2.00 0.00 0.00 0.00 0.00121 118 3.00 0.00 0.00 0.00 0.00122 118 4.00 0.00 0.00 0.00 0.00

123 118 5.00 0.00 0.00 0.00 0.00124 118 6.00 0.00 0.00 0.00 0.00125 118 7.00 0.00 0.00 0.00 0.00126 118 8.00 0.00 0.00 0.00 0.00127 118 9.00 0.00 0.00 0.00 0.00

128 118 10.00 0.00 0.00 0.00 0.00129 118 11.00 0.00 0.00 0.00 0.00130 118 12.00 0.00 0.00 0.00 0.00131 118 13.00 0.00 0.00 0.00 0.00132 118 14.00 0.00 0.00 0.00 0.00

133 118 15.00 0.00 0.00 0.00 0.00134 118 16.00 0.00 0.00 0.00 0.00135 118 17.00 0.00 0.00 0.00 0.00136 118 18.00 0.00 0.00 0.00 0.00137 118 19.00 0.00 0.00 0.00 0.00

138 118 20.00 0.00 0.00 0.00 0.00139 118 21.00 0.00 0.00 0.00 0.00140 118 22.00 0.00 0.00 0.00 0.00141 118 23.00 0.00 0.00 0.00 0.00142 118 24.00 0.00 0.00 0.00 0.00

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Page 111

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter MWeekly table

143 118 25.00 0.00 0.00 0.00 0.00144 118 26.00 0.00 0.00 0.00 0.00145 118 27.00 0.00 0.00 0.00 0.00146 118 28.00 0.00 0.00 0.00 0.00147 118 29.00 0.00 0.00 0.00 0.00

148 118 30.00 0.00 0.00 0.00 0.00149 118 31.00 0.00 0.00 0.00 0.00150 118 32.00 0.00 0.00 0.00 0.00151 118 33.00 0.00 0.00 0.00 0.00152 118 34.00 0.00 0.00 0.00 0.00

153 118 35.00 0.00 0.00 0.00 0.00154 118 36.00 0.00 0.00 0.00 0.00155 118 37.00 0.00 0.00 0.00 0.00156 118 38.00 0.00 0.00 0.00 0.00157 118 39.00 0.00 0.00 0.00 0.00

158 118 40.00 0.00 0.00 0.00 0.00159 118 41.00 0.00 0.00 0.00 0.00160 118 42.00 0.00 0.00 0.00 0.00161 118 43.00 0.00 0.00 0.00 0.00162 118 44.00 0.00 0.00 0.00 0.00

163 118 45.00 0.00 0.00 0.00 0.00164 118 46.00 0.00 0.00 0.00 0.00165 118 47.00 0.00 0.00 0.00 0.00166 118 48.00 0.00 0.00 0.00 0.00167 118 48.00 1.00 0.00 0.18 0.18

168 118 48.00 2.00 0.00 0.30 0.30169 118 48.00 3.00 0.00 0.42 0.42170 118 48.00 4.00 0.00 0.54 0.54171 118 48.00 5.00 0.00 0.66 0.66172 118 48.00 6.00 0.00 0.78 0.78

173 118 48.00 7.00 0.00 0.90 0.90174 118 48.00 8.00 0.00 1.02 1.02175 118 48.00 9.00 0.00 1.14 1.14176 118 48.00 10.00 0.00 1.26 1.26177 118 48.00 11.00 0.00 1.38 1.38

178 118 48.00 12.00 0.00 1.50 1.50179 118 48.00 13.00 0.00 1.62 1.62180 118 48.00 14.00 0.00 1.74 1.74181 118 48.00 15.00 0.00 1.86 1.86182 118 48.00 16.00 0.00 1.98 1.98

183 118 48.00 17.00 0.00 2.10 2.10184 118 48.00 18.00 0.00 2.22 2.22185 118 48.00 19.00 0.00 2.34 2.34186 118 48.00 20.00 0.00 2.46 2.46187 118 48.00 21.00 0.00 2.58 2.58

188 118 48.00 22.00 0.00 2.70 2.70189 118 48.00 23.00 0.00 2.82 2.82190 118 48.00 24.00 0.00 2.94 2.94191 118 48.00 25.00 0.00 3.06 3.06192 118 48.00 26.00 0.00 3.18 3.18

193 118 48.00 27.00 0.00 3.30 3.30194 118 48.00 28.00 0.00 3.42 3.42195 118 48.00 29.00 0.00 3.54 3.54196 118 48.00 30.00 0.00 3.66 3.66197 118 48.00 31.00 0.00 3.78 3.78

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Page 112

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter M

198 118 48.00 32.00 0.00 3.90 3.90199 118 48.00 33.00 0.00 4.02 4.02200 118 48.00 34.00 0.00 4.14 4.14201 118 48.00 35.00 0.00 4.26 4.26202 118 48.00 36.00 0.00 4.38 4.38

203 118 48.00 37.00 0.00 4.50 4.50204 118 48.00 38.00 0.00 4.62 4.62205 118 48.00 39.00 0.00 4.74 4.74206 118 48.00 40.00 0.00 4.86 4.86207 118 48.00 41.00 0.00 4.98 4.98

208 118 48.00 42.00 0.00 5.10 5.10209 118 48.00 43.00 0.00 5.22 5.22210 118 48.00 44.00 0.00 5.34 5.34211 118 48.00 45.00 0.00 5.46 5.46212 118 48.00 46.00 0.00 5.58 5.58

213 118 48.00 47.00 0.00 5.70 5.70214 118 48.00 48.00 0.00 5.82 5.82215 118 48.00 49.00 0.00 5.94 5.94216 118 48.00 50.00 0.00 6.06 6.06217 118 48.00 51.00 0.00 6.18 6.18

218 118 48.00 52.00 0.00 6.30 6.30219 118 48.00 53.00 0.00 6.42 6.42220 118 48.00 54.00 0.00 6.54 6.54221 118 48.00 55.00 0.00 6.66 6.66222 118 48.00 56.00 0.00 6.78 6.78

223 118 48.00 57.00 0.00 6.90 6.90224 118 48.00 58.00 0.00 7.02 7.02225 118 48.00 59.00 0.00 7.14 7.14226 118 48.00 60.00 0.00 7.26 7.26227 118 48.00 61.00 0.00 7.38 7.38

228 118 48.00 62.00 0.00 7.50 7.50229 118 48.00 63.00 0.00 7.62 7.62230 118 48.00 64.00 0.00 7.74 7.74231 118 48.00 65.00 0.00 7.86 7.86232 118 48.00 66.00 0.00 7.98 7.98

233 118 48.00 67.00 0.00 8.10 8.10234 118 48.00 68.00 0.00 8.22 8.22235 118 48.00 69.00 0.00 8.34 8.34236 118 48.00 70.00 0.00 8.46 8.46237 118 48.00 71.00 0.00 8.58 8.58

238 118 48.00 72.00 0.00 8.70 8.70239 118 48.00 73.00 0.00 8.82 8.82240 118 48.00 74.00 0.00 8.94 8.94241 118 48.00 75.00 0.00 9.06 9.06242 118 48.00 76.00 0.00 9.18 9.18

243 118 48.00 77.00 0.00 9.30 9.30244 118 48.00 78.00 0.00 9.42 9.42245 118 48.00 79.00 0.00 9.54 9.54246 118 48.00 80.00 0.00 9.66 9.66247 118 48.00 81.00 0.00 9.78 9.78

248 118 48.00 82.00 0.00 9.90 9.90249 118 48.00 83.00 0.00 10.02 10.02250 118 48.00 84.00 0.00 10.14 10.14251 118 48.00 85.00 0.00 10.26 10.26252 118 48.00 86.00 0.00 10.38 10.38

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Page 113

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter MWeekly table

253 118 48.00 87.00 0.00 10.50 10.50254 118 48.00 88.00 0.00 10.62 10.62255 118 48.00 89.00 0.00 10.74 10.74256 118 48.00 90.00 0.00 10.86 10.86257 118 48.00 91.00 0.00 10.98 10.98

258 118 48.00 92.00 0.00 11.10 11.10259 118 48.00 93.00 0.00 11.22 11.22260 118 48.00 94.00 0.00 11.34 11.34261 118 48.00 95.00 0.00 11.46 11.46262 118 48.00 96.00 0.00 11.58 11.58

263 118 48.00 97.00 0.00 11.70 11.70264 118 48.00 98.00 0.00 11.82 11.82265 118 48.00 99.00 0.00 11.94 11.94266 118 48.00 100.00 0.00 12.06 12.06267 118 48.00 101.00 0.00 12.18 12.18

268 118 48.00 102.00 0.00 12.30 12.30269 118 48.00 103.00 0.00 12.42 12.42270 118 48.00 104.00 0.00 12.54 12.54271 118 48.00 105.00 0.00 12.66 12.66272 118 48.00 106.00 0.00 12.78 12.78

273 118 48.00 107.00 0.00 12.90 12.90274 118 48.00 108.00 0.00 13.02 13.02275 118 48.00 109.00 0.00 13.14 13.14276 118 48.00 110.00 0.00 13.26 13.26277 118 48.00 111.00 0.00 13.38 13.38

278 118 48.00 112.00 0.00 13.50 13.50279 118 48.00 113.00 0.00 13.62 13.62280 118 48.00 114.00 0.00 13.74 13.74281 118 48.00 115.00 0.00 13.86 13.86282 118 48.00 116.00 0.00 13.98 13.98

283 118 48.00 117.00 0.00 14.10 14.10284 118 48.00 118.00 0.00 14.22 14.22285 118 48.00 119.00 0.00 14.34 14.34286 118 48.00 120.00 0.00 14.46 14.46287 118 48.00 121.00 0.00 14.58 14.58

288 118 48.00 122.00 0.00 14.70 14.70289 118 48.00 123.00 0.00 14.82 14.82290 118 48.00 124.00 0.00 14.94 14.94291 118 48.00 125.00 0.00 15.06 15.06292 118 48.00 126.00 0.00 15.18 15.18

293 118 48.00 127.00 0.00 15.30 15.30294 118 48.00 128.00 0.00 15.42 15.42295 118 48.00 129.00 0.00 15.54 15.54296 118 48.00 130.00 0.00 15.66 15.66297 118 48.00 131.00 0.00 15.78 15.78

298 118 48.00 132.00 0.00 15.90 15.90299 118 48.00 133.00 0.00 16.02 16.02300 118 48.00 134.00 0.00 16.14 16.14301 118 48.00 135.00 0.00 16.26 16.26302 118 48.00 136.00 0.00 16.38 16.38

303 118 48.00 137.00 0.00 16.50 16.50304 118 48.00 138.00 0.00 16.62 16.62305 118 48.00 139.00 0.00 16.74 16.74306 118 48.00 140.00 0.00 16.86 16.86307 118 48.00 141.00 0.00 16.98 16.98

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Page 114

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter M

308 118 48.00 142.00 0.00 17.10 17.10309 118 48.00 143.00 0.00 17.22 17.22310 118 48.00 144.00 0.00 17.34 17.34311 118 48.00 145.00 0.00 17.46 17.46312 118 48.00 146.00 0.00 17.58 17.58

313 118 48.00 147.00 0.00 17.70 17.70314 118 48.00 148.00 0.00 17.82 17.82315 118 48.00 149.00 0.00 17.94 17.94316 118 48.00 150.00 0.00 18.06 18.06317 118 48.00 151.00 0.00 18.18 18.18

318 118 48.00 152.00 0.00 18.30 18.30319 118 48.00 153.00 0.00 18.42 18.42320 118 48.00 154.00 0.00 18.54 18.54321 118 48.00 155.00 0.00 18.66 18.66322 118 48.00 156.00 0.00 18.78 18.78

323 118 48.00 157.00 0.00 18.90 18.90324 118 48.00 158.00 0.00 19.02 19.02325 118 48.00 159.00 0.00 19.14 19.14326 118 48.00 160.00 0.00 19.26 19.26327 118 48.00 161.00 0.00 19.38 19.38

328 118 48.00 162.00 0.00 19.50 19.50329 118 48.00 163.00 0.00 19.62 19.62330 118 48.00 164.00 0.00 19.74 19.74331 118 48.00 165.00 0.00 19.86 19.86332 118 48.00 166.00 0.00 19.98 19.98

333 118 48.00 167.00 0.00 20.10 20.10334 118 48.00 168.00 0.00 20.22 20.22335 118 48.00 169.00 0.00 20.34 20.34336 118 48.00 170.00 0.00 20.46 20.46337 118 48.00 171.00 0.00 20.58 20.58

338 118 48.00 172.00 0.00 20.70 20.70339 118 48.00 173.00 0.00 20.82 20.82340 118 48.00 174.00 0.00 20.94 20.94341 118 48.00 175.00 0.00 21.06 21.06342 118 48.00 176.00 0.00 21.18 21.18

343 118 48.00 177.00 0.00 21.30 21.30344 118 48.00 178.00 0.00 21.42 21.42345 118 48.00 179.00 0.00 21.54 21.54346 118 48.00 180.00 0.00 21.66 21.66347 118 48.00 181.00 0.00 21.78 21.78

348 118 48.00 182.00 0.00 21.90 21.90349 118 48.00 183.00 0.00 22.02 22.02350 118 48.00 184.00 0.00 22.14 22.14351 118 48.00 185.00 0.00 22.26 22.26352 118 48.00 186.00 0.00 22.38 22.38

353 118 48.00 187.00 0.00 22.50 22.50354 118 48.00 188.00 0.00 22.62 22.62355 118 48.00 189.00 0.00 22.74 22.74356 118 48.00 190.00 0.00 22.86 22.86357 118 48.00 191.00 0.00 22.98 22.98

358 118 48.00 192.00 0.00 23.10 23.10359 118 48.00 193.00 0.00 23.22 23.22360 118 48.00 194.00 0.00 23.34 23.34361 118 48.00 195.00 0.00 23.46 23.46362 118 48.00 196.00 0.00 23.58 23.58

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Page 115

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter MWeekly table

363 118 48.00 197.00 0.00 23.70 23.70364 118 48.00 198.00 0.00 23.82 23.82365 118 48.00 199.00 0.00 23.94 23.94366 118 48.00 200.00 0.00 24.06 24.06367 118 48.00 201.00 0.00 24.18 24.18

368 118 48.00 202.00 0.00 24.30 24.30369 118 48.00 203.00 0.00 24.42 24.42370 118 48.00 204.00 0.00 24.54 24.54371 118 48.00 205.00 0.00 24.66 24.66372 118 48.00 206.00 0.00 24.78 24.78

373 118 48.00 207.00 0.00 24.90 24.90374 118 48.00 208.00 0.00 25.02 25.02375 118 48.00 209.00 0.00 25.14 25.14376 118 48.00 210.00 0.00 25.26 25.26377 118 48.00 211.00 0.00 25.38 25.38

378 118 48.00 212.00 0.00 25.50 25.50379 118 48.00 213.00 0.00 25.62 25.62380 118 48.00 214.00 0.00 25.74 25.74381 118 48.00 215.00 0.00 25.86 25.86382 118 48.00 216.00 0.00 25.98 25.98

383 118 48.00 217.00 0.00 26.10 26.10384 118 48.00 218.00 0.00 26.22 26.22385 118 48.00 219.00 0.00 26.34 26.34386 118 48.00 220.00 0.00 26.46 26.46387 118 48.00 221.00 0.00 26.58 26.58

388 118 48.00 222.00 0.00 26.70 26.70389 118 48.00 223.00 0.00 26.82 26.82390 118 48.00 224.00 0.00 26.94 26.94391 118 48.00 225.00 0.00 27.06 27.06392 118 48.00 226.00 0.00 27.18 27.18

393 118 48.00 227.00 0.00 27.30 27.30394 118 48.00 228.00 0.00 27.42 27.42395 118 48.00 229.00 0.00 27.54 27.54396 118 48.00 230.00 0.00 27.66 27.66397 118 48.00 231.00 0.00 27.78 27.78

398 118 48.00 232.00 0.00 27.90 27.90399 118 48.00 233.00 0.00 28.02 28.02400 118 48.00 234.00 0.00 28.14 28.14401 118 48.00 235.00 0.00 28.26 28.26402 118 48.00 236.00 0.00 28.38 28.38

403 118 48.00 237.00 0.00 28.50 28.50404 118 48.00 238.00 0.00 28.62 28.62405 118 48.00 239.00 0.00 28.74 28.74406 118 48.00 240.00 0.00 28.86 28.86407 118 48.00 241.00 0.00 28.98 28.98

408 118 48.00 242.00 0.00 29.10 29.10409 118 48.00 243.00 0.00 29.22 29.22410 118 48.00 244.00 0.00 29.34 29.34411 118 48.00 245.00 0.00 29.46 29.46412 118 48.00 246.00 0.00 29.58 29.58

413 118 48.00 247.00 0.00 29.70 29.70414 118 48.00 248.00 0.00 29.82 29.82415 118 48.00 249.00 0.00 29.94 29.94416 118 48.00 250.00 0.00 30.06 30.06417 118 48.00 251.00 0.00 30.18 30.18

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter M

418 118 48.00 252.00 0.00 30.30 30.30419 118 48.00 253.00 0.00 30.42 30.42420 118 48.00 254.00 0.00 30.54 30.54421 118 48.00 255.00 0.00 30.66 30.66422 118 48.00 256.00 0.00 30.78 30.78

423 118 48.00 257.00 0.00 30.90 30.90424 118 48.00 258.00 0.00 31.02 31.02425 118 48.00 259.00 0.00 31.14 31.14426 118 48.00 260.00 0.00 31.26 31.26427 118 48.00 261.00 0.00 31.38 31.38

428 118 48.00 262.00 0.00 31.50 31.50429 118 48.00 263.00 0.00 31.62 31.62430 118 48.00 264.00 0.00 31.74 31.74431 118 48.00 265.00 0.00 31.86 31.86432 118 48.00 266.00 0.00 31.98 31.98

433 118 48.00 267.00 0.00 32.10 32.10434 118 48.00 268.00 0.00 32.22 32.22435 118 48.00 269.00 0.00 32.34 32.34436 118 48.00 270.00 0.00 32.46 32.46437 118 48.00 271.00 0.00 32.58 32.58

438 118 48.00 272.00 0.00 32.70 32.70439 118 48.00 273.00 0.00 32.82 32.82440 118 48.00 274.00 0.00 32.94 32.94441 118 48.00 275.00 0.00 33.06 33.06442 118 48.00 276.00 0.00 33.18 33.18

443 118 48.00 277.00 0.00 33.30 33.30444 118 48.00 278.00 0.00 33.42 33.42445 118 48.00 279.00 0.00 33.54 33.54446 118 48.00 280.00 0.00 33.66 33.66447 118 48.00 281.00 0.00 33.78 33.78

448 118 48.00 282.00 0.00 33.90 33.90449 118 48.00 283.00 0.00 34.02 34.02450 118 48.00 284.00 0.00 34.14 34.14451 118 48.00 285.00 0.00 34.26 34.26452 118 48.00 286.00 0.00 34.38 34.38

453 118 48.00 287.00 0.00 34.50 34.50454 118 48.00 288.00 0.00 34.62 34.62455 118 48.00 289.00 0.00 34.74 34.74456 118 48.00 290.00 0.00 34.86 34.86457 118 48.00 291.00 0.00 34.98 34.98

458 118 48.00 292.00 0.00 35.10 35.10459 118 48.00 293.00 0.00 35.22 35.22460 118 48.00 294.00 0.00 35.34 35.34461 118 48.00 295.00 0.00 35.46 35.46462 118 48.00 296.00 0.00 35.58 35.58

463 118 48.00 297.00 0.00 35.70 35.70464 118 48.00 298.00 0.00 35.82 35.82465 118 48.00 299.00 0.00 35.94 35.94466 118 48.00 300.00 0.00 36.06 36.06467 118 48.00 301.00 0.00 36.18 36.18

468 118 48.00 302.00 0.00 36.30 36.30469 118 48.00 303.00 0.00 36.42 36.42470 118 48.00 304.00 0.00 36.54 36.54471 118 48.00 305.00 0.00 36.66 36.66472 118 48.00 306.00 0.00 36.78 36.78

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Page 117

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter MWeekly table

473 118 48.00 307.00 0.00 36.90 36.90474 118 48.00 308.00 0.00 37.02 37.02475 118 48.00 309.00 0.00 37.14 37.14476 118 48.00 310.00 0.00 37.26 37.26477 118 48.00 311.00 0.00 37.38 37.38

478 118 48.00 312.00 0.00 37.50 37.50479 118 48.00 313.00 0.00 37.62 37.62480 118 48.00 314.00 0.00 37.74 37.74481 118 48.00 315.00 0.00 37.86 37.86482 118 48.00 316.00 0.00 37.98 37.98

483 118 48.00 317.00 0.00 38.10 38.10484 118 48.00 318.00 0.00 38.22 38.22485 118 48.00 319.00 0.00 38.34 38.34486 118 48.00 320.00 0.00 38.46 38.46487 118 48.00 321.00 0.00 38.58 38.58

488 118 48.00 322.00 0.00 38.70 38.70489 118 48.00 323.00 0.00 38.82 38.82490 118 48.00 324.00 0.00 38.94 38.94491 118 48.00 325.00 0.00 39.06 39.06492 118 48.00 326.00 0.00 39.18 39.18

493 118 48.00 327.00 0.00 39.30 39.30494 118 48.00 328.00 0.00 39.42 39.42495 118 48.00 329.00 0.00 39.54 39.54496 118 48.00 330.00 0.00 39.66 39.66497 118 48.00 331.00 0.00 39.78 39.78

498 118 48.00 332.00 0.00 39.90 39.90499 118 48.00 333.00 0.00 40.02 40.02500 118 48.00 334.00 0.00 40.14 40.14501 118 48.00 335.00 0.00 40.26 40.26502 118 48.00 336.00 0.00 40.38 40.38

503 118 48.00 337.00 0.00 40.50 40.50504 118 48.00 338.00 0.00 40.62 40.62505 118 48.00 339.00 0.00 40.74 40.74506 118 48.00 340.00 0.00 40.86 40.86507 118 48.00 341.00 0.00 40.98 40.98

508 118 48.00 342.00 0.00 41.10 41.10509 118 48.00 343.00 0.00 41.22 41.22510 118 48.00 344.00 0.00 41.34 41.34511 118 48.00 345.00 0.00 41.46 41.46512 118 48.00 346.00 0.00 41.58 41.58

513 118 48.00 347.00 0.00 41.70 41.70514 118 48.00 348.00 0.00 41.82 41.82515 118 48.00 349.00 0.00 41.94 41.94516 118 48.00 350.00 0.00 42.06 42.06517 118 48.00 351.00 0.00 42.18 42.18

518 118 48.00 352.00 0.00 42.30 42.30519 118 48.00 353.00 0.00 42.42 42.42520 118 48.00 354.00 0.00 42.54 42.54521 118 48.00 355.00 0.00 42.66 42.66522 118 48.00 356.00 0.00 42.78 42.78

523 118 48.00 357.00 0.00 42.90 42.90524 118 48.00 358.00 0.00 43.02 43.02525 118 48.00 359.00 0.00 43.14 43.14526 118 48.00 360.00 0.00 43.26 43.26527 118 48.00 361.00 0.00 43.38 43.38

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Page 118

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter M

528 118 48.00 362.00 0.00 43.50 43.50529 118 48.00 363.00 0.00 43.62 43.62530 118 48.00 364.00 0.00 43.74 43.74531 118 48.00 365.00 0.00 43.86 43.86532 118 48.00 366.00 0.00 43.98 43.98

533 118 48.00 367.00 0.00 44.10 44.10534 118 48.00 368.00 0.00 44.22 44.22535 118 48.00 369.00 0.00 44.34 44.34536 118 48.00 370.00 0.00 44.46 44.46537 118 48.00 371.00 0.00 44.58 44.58

538 118 48.00 372.00 0.00 44.70 44.70539 118 48.00 373.00 0.00 44.82 44.82540 118 48.00 374.00 0.00 44.94 44.94541 118 48.00 375.00 0.00 45.06 45.06542 118 48.00 376.00 0.00 45.18 45.18

543 118 48.00 377.00 0.00 45.30 45.30544 118 48.00 378.00 0.00 45.42 45.42545 118 48.00 379.00 0.00 45.54 45.54546 118 48.00 380.00 0.00 45.66 45.66547 118 48.00 381.00 0.00 45.78 45.78

548 118 48.00 382.00 0.00 45.90 45.90549 118 48.00 383.00 0.00 46.02 46.02550 118 48.00 384.00 0.00 46.14 46.14551 118 48.00 385.00 0.00 46.26 46.26552 118 48.00 386.00 0.00 46.38 46.38

553 118 48.00 387.00 0.00 46.50 46.50554 118 48.00 388.00 0.00 46.62 46.62555 118 48.00 389.00 0.00 46.74 46.74556 118 48.00 390.00 0.00 46.86 46.86557 118 48.00 391.00 0.00 46.98 46.98

558 118 48.00 392.00 0.00 47.10 47.10559 118 48.00 393.00 0.00 47.22 47.22560 118 48.00 394.00 0.00 47.34 47.34561 118 48.00 395.00 0.00 47.46 47.46562 118 48.00 396.00 0.00 47.58 47.58

563 118 48.00 397.00 0.00 47.70 47.70564 118 48.00 398.00 0.00 47.82 47.82565 118 48.00 399.00 0.00 47.94 47.94566 118 48.00 400.00 0.00 48.06 48.06567 118 48.00 401.00 0.00 48.18 48.18

568 118 48.00 402.00 0.00 48.30 48.30569 118 48.00 403.00 0.00 48.42 48.42570 118 48.00 404.00 0.00 48.54 48.54571 118 48.00 405.00 0.00 48.66 48.66572 118 48.00 406.00 0.00 48.78 48.78

573 118 48.00 407.00 0.00 48.90 48.90574 118 48.00 408.00 0.00 49.02 49.02575 118 48.00 409.00 0.00 49.14 49.14576 118 48.00 410.00 0.00 49.26 49.26577 118 48.00 411.00 0.00 49.38 49.38

578 118 48.00 412.00 0.00 49.50 49.50579 118 48.00 413.00 0.00 49.62 49.62580 118 48.00 414.00 0.00 49.74 49.74581 118 48.00 415.00 0.00 49.86 49.86582 118 48.00 416.00 0.00 49.98 49.98

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Page 119

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter MWeekly table

583 118 48.00 417.00 0.00 50.10 50.10584 118 48.00 418.00 0.00 50.22 50.22585 118 48.00 419.00 0.00 50.34 50.34586 118 48.00 420.00 0.00 50.46 50.46587 118 48.00 421.00 0.00 50.58 50.58

588 118 48.00 422.00 0.00 50.70 50.70589 118 48.00 423.00 0.00 50.82 50.82590 118 48.00 424.00 0.00 50.94 50.94591 118 48.00 425.00 0.00 51.06 51.06592 118 48.00 426.00 0.00 51.18 51.18

593 118 48.00 427.00 0.00 51.30 51.30594 118 48.00 428.00 0.00 51.42 51.42595 118 48.00 429.00 0.00 51.54 51.54596 118 48.00 430.00 0.00 51.66 51.66597 118 48.00 431.00 0.00 51.78 51.78

598 118 48.00 432.00 0.00 51.90 51.90599 118 48.00 433.00 0.00 52.02 52.02600 118 48.00 434.00 0.00 52.14 52.14601 118 48.00 435.00 0.00 52.26 52.26602 118 48.00 436.00 0.00 52.38 52.38

603 118 48.00 437.00 0.00 52.50 52.50604 118 48.00 438.00 0.00 52.62 52.62605 118 48.00 439.00 0.00 52.74 52.74606 118 48.00 440.00 0.00 52.86 52.86607 118 48.00 441.00 0.00 52.98 52.98

608 118 48.00 442.00 0.00 53.10 53.10609 118 48.00 443.00 0.00 53.22 53.22610 118 48.00 444.00 0.00 53.34 53.34611 118 48.00 445.00 0.00 53.46 53.46612 118 48.00 446.00 0.00 53.58 53.58

613 118 48.00 447.00 0.00 53.70 53.70614 118 48.00 448.00 0.00 53.82 53.82615 118 48.00 449.00 0.00 53.94 53.94616 118 48.00 450.00 0.00 54.06 54.06617 118 48.00 451.00 0.00 54.18 54.18

618 118 48.00 452.00 0.00 54.30 54.30619 118 48.00 453.00 0.00 54.42 54.42620 118 48.00 454.00 0.00 54.54 54.54621 118 48.00 455.00 0.00 54.66 54.66622 118 48.00 456.00 0.00 54.78 54.78

623 118 48.00 457.00 0.00 54.90 54.90624 118 48.00 458.00 0.00 55.02 55.02625 118 48.00 459.00 0.00 55.14 55.14626 118 48.00 460.00 0.00 55.26 55.26627 118 48.00 461.00 0.00 55.38 55.38

628 118 48.00 462.00 0.00 55.50 55.50629 118 48.00 463.00 0.00 55.62 55.62630 118 48.00 464.00 0.00 55.74 55.74631 118 48.00 465.00 0.00 55.86 55.86632 118 48.00 466.00 0.00 55.98 55.98

633 118 48.00 467.00 0.00 56.10 56.10634 118 48.00 468.00 0.00 56.22 56.22635 118 48.00 469.00 0.00 56.34 56.34636 118 48.00 470.00 0.00 56.46 56.46637 118 48.00 471.00 0.00 56.58 56.58

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Page 120

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter M

638 118 48.00 472.00 0.00 56.70 56.70639 118 48.00 473.00 0.00 56.82 56.82640 118 48.00 474.00 0.00 56.94 56.94641 118 48.00 475.00 0.00 57.06 57.06642 118 48.00 476.00 0.00 57.18 57.18

643 118 48.00 477.00 0.00 57.30 57.30644 118 48.00 478.00 0.00 57.42 57.42645 118 48.00 479.00 0.00 57.54 57.54646 118 48.00 480.00 0.00 57.66 57.66647 118 48.00 481.00 0.00 57.78 57.78

648 118 48.00 482.00 0.00 57.90 57.90649 118 48.00 483.00 0.00 58.02 58.02650 118 48.00 484.00 0.00 58.14 58.14651 118 48.00 485.00 0.00 58.26 58.26652 118 48.00 486.00 0.00 58.38 58.38

653 118 48.00 487.00 0.00 58.50 58.50654 118 48.00 488.00 0.00 58.62 58.62655 118 48.00 489.00 0.00 58.74 58.74656 118 48.00 490.00 0.00 58.86 58.86657 118 48.00 491.00 0.00 58.98 58.98

658 118 48.00 492.00 0.00 59.10 59.10659 118 48.00 493.00 0.00 59.22 59.22660 118 48.00 494.00 0.00 59.34 59.34661 118 48.00 495.00 0.00 59.46 59.46662 118 48.00 496.00 0.00 59.58 59.58

663 118 48.00 497.00 0.00 59.70 59.70664 118 48.00 498.00 0.00 59.82 59.82665 118 48.00 499.00 0.00 59.94 59.94666 118 48.00 500.00 0.00 60.06 60.06667 118 48.00 501.00 0.00 60.18 60.18

668 118 48.00 502.00 0.00 60.30 60.30669 118 48.00 503.00 0.00 60.42 60.42670 118 48.00 504.00 0.00 60.54 60.54671 118 48.00 505.00 0.00 60.66 60.66672 118 48.00 506.00 0.00 60.78 60.78

673 118 48.00 507.00 0.00 60.90 60.90674 118 48.00 508.00 0.00 61.02 61.02675 118 48.00 509.00 0.00 61.14 61.14676 118 48.00 510.00 0.00 61.26 61.26677 118 48.00 511.00 0.00 61.38 61.38

678 118 48.00 512.00 0.00 61.50 61.50679 118 48.00 513.00 0.00 61.62 61.62680 118 48.00 514.00 0.00 61.74 61.74681 118 48.00 515.00 0.00 61.86 61.86682 118 48.00 516.00 0.00 61.98 61.98

683 118 48.00 517.00 0.00 62.10 62.10684 118 48.00 518.00 0.00 62.22 62.22685 118 48.00 519.00 0.00 62.34 62.34686 118 48.00 520.00 0.00 62.46 62.46687 118 48.00 521.00 0.00 62.58 62.58

688 118 48.00 522.00 0.00 62.70 62.70689 118 48.00 523.00 0.00 62.82 62.82690 118 48.00 524.00 0.00 62.94 62.94691 118 48.00 525.00 0.00 63.06 63.06692 118 48.00 526.00 0.00 63.18 63.18

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Page 121

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter MWeekly table

693 118 48.00 527.00 0.00 63.30 63.30694 118 48.00 528.00 0.00 63.42 63.42695 118 48.00 529.00 0.00 63.54 63.54696 118 48.00 530.00 0.00 63.66 63.66697 118 48.00 531.00 0.00 63.78 63.78

698 118 48.00 532.00 0.00 63.90 63.90699 118 48.00 533.00 0.00 64.02 64.02700 118 48.00 534.00 0.00 64.14 64.14701 118 48.00 535.00 0.00 64.26 64.26702 118 48.00 536.00 0.00 64.38 64.38

703 118 48.00 537.00 0.00 64.50 64.50704 118 48.00 538.00 0.00 64.62 64.62705 118 48.00 539.00 0.00 64.74 64.74706 118 48.00 540.00 0.00 64.86 64.86707 118 48.00 541.00 0.00 64.98 64.98

708 118 48.00 542.00 0.00 65.10 65.10709 118 48.00 543.00 0.00 65.22 65.22710 118 48.00 544.00 0.00 65.34 65.34711 118 48.00 545.00 0.00 65.46 65.46712 118 48.00 546.00 0.00 65.58 65.58

713 118 48.00 547.00 0.00 65.70 65.70714 118 48.00 548.00 0.00 65.82 65.82715 118 48.00 549.00 0.00 65.94 65.94716 118 48.00 550.00 0.00 66.06 66.06717 118 48.00 551.00 0.00 66.18 66.18

718 118 48.00 552.00 0.00 66.30 66.30719 118 48.00 553.00 0.00 66.42 66.42720 118 48.00 554.00 0.00 66.54 66.54721 118 48.00 555.00 0.00 66.66 66.66722 118 48.00 556.00 0.00 66.78 66.78

723 118 48.00 557.00 0.00 66.90 66.90724 118 48.00 558.00 0.00 67.02 67.02725 118 48.00 559.00 0.00 67.14 67.14726 118 48.00 560.00 0.00 67.26 67.26727 118 48.00 561.00 0.00 67.38 67.38

728 118 48.00 562.00 0.00 67.50 67.50729 118 48.00 563.00 0.00 67.62 67.62730 118 48.00 564.00 0.00 67.74 67.74731 118 48.00 565.00 0.00 67.86 67.86732 118 48.00 566.00 0.00 67.98 67.98

733 118 48.00 567.00 0.00 68.10 68.10734 118 48.00 568.00 0.00 68.22 68.22735 118 48.00 569.00 0.00 68.34 68.34736 118 48.00 570.00 0.00 68.46 68.46737 118 48.00 571.00 0.00 68.58 68.58

738 118 48.00 572.00 0.00 68.70 68.70739 118 48.00 573.00 0.00 68.82 68.82740 118 48.00 574.00 0.00 68.94 68.94741 118 48.00 575.00 0.00 69.06 69.06742 118 48.00 576.00 0.00 69.18 69.18

743 118 48.00 577.00 0.00 69.30 69.30744 118 48.00 578.00 0.00 69.42 69.42745 118 48.00 579.00 0.00 69.54 69.54746 118 48.00 580.00 0.00 69.66 69.66747 118 48.00 581.00 0.00 69.78 69.78

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Page 122

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter M

748 118 48.00 582.00 0.00 69.90 69.90749 118 48.00 583.00 0.00 70.02 70.02750 118 48.00 584.00 0.00 70.14 70.14751 118 48.00 585.00 0.00 70.26 70.26752 118 48.00 586.00 0.00 70.38 70.38

753 118 48.00 587.00 0.00 70.50 70.50754 118 48.00 588.00 0.00 70.62 70.62755 118 48.00 589.00 0.00 70.74 70.74756 118 48.00 590.00 0.00 70.86 70.86757 118 48.00 591.00 0.00 70.98 70.98

758 118 48.00 592.00 0.00 71.10 71.10759 118 48.00 593.00 0.00 71.22 71.22760 118 48.00 594.00 0.00 71.34 71.34761 118 48.00 595.00 0.00 71.46 71.46762 118 48.00 596.00 0.00 71.58 71.58

763 118 48.00 597.00 0.00 71.70 71.70764 118 48.00 598.00 0.00 71.82 71.82765 118 48.00 599.00 0.00 71.94 71.94766 118 48.00 600.00 0.00 72.06 72.06767 118 48.00 601.00 0.00 72.18 72.18

768 118 48.00 602.00 0.00 72.30 72.30769 118 48.00 603.00 0.00 72.42 72.42770 118 48.00 604.00 0.00 72.54 72.54771 118 48.00 605.00 0.00 72.66 72.66772 118 48.00 606.00 0.00 72.78 72.78

773 118 48.00 607.00 0.00 72.90 72.90774 118 48.00 608.00 0.00 73.02 73.02775 118 48.00 609.00 0.00 73.14 73.14776 118 48.00 610.00 0.00 73.26 73.26777 118 48.00 611.00 0.00 73.38 73.38

778 118 48.00 612.00 0.00 73.50 73.50779 118 48.00 613.00 0.00 73.62 73.62780 118 48.00 614.00 0.00 73.74 73.74781 118 48.00 615.00 0.00 73.86 73.86782 118 48.00 616.00 0.00 73.98 73.98

783 118 48.00 617.00 0.00 74.10 74.10784 118 48.00 618.00 0.00 74.22 74.22785 118 48.00 619.00 0.00 74.34 74.34786 118 48.00 620.00 0.00 74.46 74.46787 118 48.00 621.00 0.00 74.58 74.58

788 118 48.00 622.00 0.00 74.70 74.70789 118 48.00 623.00 0.00 74.82 74.82790 118 48.00 624.00 0.00 74.94 74.94791 118 48.00 625.00 0.00 75.06 75.06792 118 48.00 626.00 0.00 75.18 75.18

793 118 48.00 627.00 0.00 75.30 75.30794 118 48.00 628.00 0.00 75.42 75.42795 118 48.00 629.00 0.00 75.54 75.54796 118 48.00 630.00 0.00 75.66 75.66797 118 48.00 631.00 0.00 75.78 75.78

798 118 48.00 632.00 0.00 75.90 75.90799 118 48.00 633.00 0.00 76.02 76.02800 118 48.00 634.00 0.00 76.14 76.14801 118 48.00 635.00 0.00 76.26 76.26802 118 48.00 636.00 0.00 76.38 76.38

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Page 123

Weekly tableTable letter M

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

803 118 48.00 637.00 0.00 76.50 76.50804 118 48.00 638.00 0.00 76.62 76.62805 118 48.00 639.00 0.00 76.74 76.74806 118 48.00 640.00 0.00 76.86 76.86807 118 48.00 641.00 0.00 76.98 76.98

808 118 48.00 642.00 0.00 77.10 77.10809 118 48.00 643.00 0.00 77.22 77.22810 118 48.00 644.00 0.00 77.34 77.34811 118 48.00 645.00 0.00 77.46 77.46812 118 48.00 646.00 0.00 77.58 77.58

813 118 48.00 647.00 0.00 77.70 77.70814 118 48.00 648.00 0.00 77.82 77.82815 118 48.00 649.00 0.00 77.94 77.94816 118 48.00 650.00 0.00 78.06 78.06817 118 48.00 651.00 0.00 78.18 78.18

818 118 48.00 652.00 0.00 78.30 78.30819 118 48.00 653.00 0.00 78.42 78.42820 118 48.00 654.00 0.00 78.54 78.54821 118 48.00 655.00 0.00 78.66 78.66822 118 48.00 656.00 0.00 78.78 78.78

823 118 48.00 657.00 0.00 78.90 78.90824 118 48.00 658.00 0.00 79.02 79.02825 118 48.00 659.00 0.00 79.14 79.14826 118 48.00 660.00 0.00 79.26 79.26827 118 48.00 661.00 0.00 79.38 79.38

828 118 48.00 662.00 0.00 79.50 79.50829 118 48.00 663.00 0.00 79.62 79.62830 118 48.00 664.00 0.00 79.74 79.74831 118 48.00 665.00 0.00 79.86 79.86832 118 48.00 666.00 0.00 79.98 79.98

833 118 48.00 667.00 0.00 80.10 80.10834 118 48.00 668.00 0.00 80.22 80.22835 118 48.00 669.00 0.00 80.34 80.34836 118 48.00 670.00 0.00 80.46 80.46837 118 48.00 671.00 0.00 80.58 80.58

838 118 48.00 672.00 0.00 80.70 80.70839 118 48.00 673.00 0.00 80.82 80.82840 118 48.00 674.00 0.00 80.94 80.94841 118 48.00 675.00 0.00 81.06 81.06842 118 48.00 676.00 0.00 81.18 81.18

843 118 48.00 677.00 0.00 81.30 81.30844 118 48.00 678.00 0.00 81.42 81.42845 118 48.00 679.00 0.00 81.54 81.54846 118 48.00 680.00 0.00 81.66 81.66847 118 48.00 681.00 0.00 81.78 81.78

848 118 48.00 682.00 0.00 81.90 81.90849 118 48.00 683.00 0.00 82.02 82.02850 118 48.00 684.00 0.00 82.14 82.14851 118 48.00 685.00 0.00 82.26 82.26852 118 48.00 686.00 0.00 82.38 82.38

853 118 48.00 687.00 0.00 82.50 82.50854 118 48.00 688.00 0.00 82.62 82.62855 118 48.00 689.00 0.00 82.74 82.74856 118 48.00 690.00 0.00 82.86 82.86857 118 48.00 691.00 0.00 82.98 82.98

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Page 124

Weekly table Table letter M

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

858 118 48.00 692.00 0.00 83.10 83.10859 118 48.00 693.00 0.00 83.22 83.22860 118 48.00 694.00 0.00 83.34 83.34861 118 48.00 695.00 0.00 83.46 83.46862 118 48.00 696.00 0.00 83.58 83.58

863 118 48.00 697.00 0.00 83.70 83.70864 118 48.00 698.00 0.00 83.82 83.82865 118 48.00 699.00 0.00 83.94 83.94866 118 48.00 700.00 0.00 84.06 84.06867 118 48.00 701.00 0.00 84.18 84.18

868 118 48.00 702.00 0.00 84.30 84.30869 118 48.00 703.00 0.00 84.42 84.42870 118 48.00 704.00 0.00 84.54 84.54871 118 48.00 705.00 0.00 84.66 84.66872 118 48.00 706.00 0.00 84.78 84.78

873 118 48.00 707.00 0.00 84.90 84.90874 118 48.00 708.00 0.00 85.02 85.02875 118 48.00 709.00 0.00 85.14 85.14876 118 48.00 710.00 0.00 85.26 85.26877 118 48.00 711.00 0.00 85.38 85.38

878 118 48.00 712.00 0.00 85.50 85.50879 118 48.00 713.00 0.00 85.62 85.62880 118 48.00 714.00 0.00 85.74 85.74881 118 48.00 715.00 0.00 85.86 85.86882 118 48.00 716.00 0.00 85.98 85.98

883 118 48.00 717.00 0.00 86.10 86.10884 118 48.00 718.00 0.00 86.22 86.22885 118 48.00 719.00 0.00 86.34 86.34886 118 48.00 720.00 0.00 86.46 86.46887 118 48.00 721.00 0.00 86.58 86.58

888 118 48.00 722.00 0.00 86.70 86.70889 118 48.00 723.00 0.00 86.82 86.82890 118 48.00 724.00 0.00 86.94 86.94891 118 48.00 725.00 0.00 87.06 87.06892 118 48.00 726.00 0.00 87.18 87.18

893 118 48.00 727.00 0.00 87.30 87.30894 118 48.00 728.00 0.00 87.42 87.42895 118 48.00 729.00 0.00 87.54 87.54896 118 48.00 730.00 0.00 87.66 87.66897 118 48.00 731.00 0.00 87.78 87.78

898 118 48.00 732.00 0.00 87.90 87.90899 118 48.00 733.00 0.00 88.02 88.02900 118 48.00 734.00 0.00 88.14 88.14901 118 48.00 735.00 0.00 88.26 88.26902 118 48.00 736.00 0.00 88.38 88.38

903 118 48.00 737.00 0.00 88.50 88.50904 118 48.00 738.00 0.00 88.62 88.62905 118 48.00 739.00 0.00 88.74 88.74906 118 48.00 740.00 0.00 88.86 88.86907 118 48.00 741.00 0.00 88.98 88.98

908 118 48.00 742.00 0.00 89.10 89.10909 118 48.00 743.00 0.00 89.22 89.22910 118 48.00 744.00 0.00 89.34 89.34911 118 48.00 745.00 0.00 89.46 89.46912 118 48.00 746.00 0.00 89.58 89.58

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Page 125

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

If the employee’s gross pay is over £962, go to page 178.

Table letter MWeekly table

913 118 48.00 747.00 0.00 89.70 89.70914 118 48.00 748.00 0.00 89.82 89.82915 118 48.00 749.00 0.00 89.94 89.94916 118 48.00 750.00 0.00 90.06 90.06917 118 48.00 751.00 0.00 90.18 90.18

918 118 48.00 752.00 0.00 90.30 90.30919 118 48.00 753.00 0.00 90.42 90.42920 118 48.00 754.00 0.00 90.54 90.54921 118 48.00 755.00 0.00 90.66 90.66922 118 48.00 756.00 0.00 90.78 90.78

923 118 48.00 757.00 0.00 90.90 90.90924 118 48.00 758.00 0.00 91.02 91.02925 118 48.00 759.00 0.00 91.14 91.14926 118 48.00 760.00 0.00 91.26 91.26927 118 48.00 761.00 0.00 91.38 91.38

928 118 48.00 762.00 0.00 91.50 91.50929 118 48.00 763.00 0.00 91.62 91.62930 118 48.00 764.00 0.00 91.74 91.74931 118 48.00 765.00 0.00 91.86 91.86932 118 48.00 766.00 0.00 91.98 91.98

933 118 48.00 767.00 0.00 92.10 92.10934 118 48.00 768.00 0.00 92.22 92.22935 118 48.00 769.00 0.00 92.34 92.34936 118 48.00 770.00 0.00 92.46 92.46937 118 48.00 771.00 0.00 92.58 92.58

938 118 48.00 772.00 0.00 92.70 92.70939 118 48.00 773.00 0.00 92.82 92.82940 118 48.00 774.00 0.00 92.94 92.94941 118 48.00 775.00 0.00 93.06 93.06942 118 48.00 776.00 0.00 93.18 93.18

943 118 48.00 777.00 0.00 93.30 93.30944 118 48.00 778.00 0.00 93.42 93.42945 118 48.00 779.00 0.00 93.54 93.54946 118 48.00 780.00 0.00 93.66 93.66947 118 48.00 781.00 0.00 93.78 93.78

948 118 48.00 782.00 0.00 93.90 93.90949 118 48.00 783.00 0.00 94.02 94.02950 118 48.00 784.00 0.00 94.14 94.14951 118 48.00 785.00 0.00 94.26 94.26952 118 48.00 786.00 0.00 94.38 94.38

953 118 48.00 787.00 0.00 94.50 94.50954 118 48.00 788.00 0.00 94.62 94.62955 118 48.00 789.00 0.00 94.74 94.74956 118 48.00 790.00 0.00 94.86 94.86957 118 48.00 791.00 0.00 94.98 94.98

958 118 48.00 792.00 0.00 95.10 95.10959 118 48.00 793.00 0.00 95.22 95.22960 118 48.00 794.00 0.00 95.34 95.34961 118 48.00 795.00 0.00 95.46 95.46962 118 48.00 796.00 0.00 95.52 95.52

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Page 126

Table letter M

Use this table for employees who are under the age of 21.

Do not use this table for:• any tax year other than 2019 to 2020

• employees who are aged 21 or over and under State Pension age (go to Table letter A)

• married women or widows who have the right to pay reduced rate employee’s NICs (go to Table letter B in booklet CA41)

• employees who are State Pension age or over (go to Table letter C in booklet CA41)

• employees on an ApprovedApprenticeship scheme under the age of 25 (go to Table letter H)

• employees who are aged 21 or over, for whom you hold form CA2700 (go to Table letter J)

• employees who are under the age of 21, for whom you hold form CA2700 (go to Table letter Z)

Completing form RT11, 'Deductions working sheet’ or substitute

1 Enter ‘M’ in the NICs Category Letter column on form RT11.

2 Copy the figures in columns 1a – 1e of the table to columns 1a – 1e on the line next to the tax month in which the employee is paid, on form RT11.

If the employee’s total earnings fall between the LEL and the UEL/UST/AUST and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST/AUST, go to page 163.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step, with the exception of the LEL, PT, ST, UEL, UST and AUST, is worked out at the mid-point of the steps so you and your employee may pay slightly more or less than if you used the exact percentage method.

Monthly table for standard rate NICs for use from 6 April 2019 to 5 April 2020

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Up to and including £511.99

No NICs liability, make no entries on form RT11

512 512 0.00 0.00 0.00 0.00 0.00516 512 4.00 0.00 0.00 0.00 0.00520 512 8.00 0.00 0.00 0.00 0.00524 512 12.00 0.00 0.00 0.00 0.00528 512 16.00 0.00 0.00 0.00 0.00

532 512 20.00 0.00 0.00 0.00 0.00536 512 24.00 0.00 0.00 0.00 0.00540 512 28.00 0.00 0.00 0.00 0.00544 512 32.00 0.00 0.00 0.00 0.00548 512 36.00 0.00 0.00 0.00 0.00

552 512 40.00 0.00 0.00 0.00 0.00556 512 44.00 0.00 0.00 0.00 0.00560 512 48.00 0.00 0.00 0.00 0.00564 512 52.00 0.00 0.00 0.00 0.00568 512 56.00 0.00 0.00 0.00 0.00

572 512 60.00 0.00 0.00 0.00 0.00576 512 64.00 0.00 0.00 0.00 0.00580 512 68.00 0.00 0.00 0.00 0.00584 512 72.00 0.00 0.00 0.00 0.00588 512 76.00 0.00 0.00 0.00 0.00

592 512 80.00 0.00 0.00 0.00 0.00596 512 84.00 0.00 0.00 0.00 0.00600 512 88.00 0.00 0.00 0.00 0.00604 512 92.00 0.00 0.00 0.00 0.00608 512 96.00 0.00 0.00 0.00 0.00

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Page 127

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter MMonthly table

612 512 100.00 0.00 0.00 0.00 0.00616 512 104.00 0.00 0.00 0.00 0.00620 512 108.00 0.00 0.00 0.00 0.00624 512 112.00 0.00 0.00 0.00 0.00628 512 116.00 0.00 0.00 0.00 0.00

632 512 120.00 0.00 0.00 0.00 0.00636 512 124.00 0.00 0.00 0.00 0.00640 512 128.00 0.00 0.00 0.00 0.00644 512 132.00 0.00 0.00 0.00 0.00648 512 136.00 0.00 0.00 0.00 0.00

652 512 140.00 0.00 0.00 0.00 0.00656 512 144.00 0.00 0.00 0.00 0.00660 512 148.00 0.00 0.00 0.00 0.00664 512 152.00 0.00 0.00 0.00 0.00668 512 156.00 0.00 0.00 0.00 0.00

672 512 160.00 0.00 0.00 0.00 0.00676 512 164.00 0.00 0.00 0.00 0.00680 512 168.00 0.00 0.00 0.00 0.00684 512 172.00 0.00 0.00 0.00 0.00688 512 176.00 0.00 0.00 0.00 0.00

692 512 180.00 0.00 0.00 0.00 0.00696 512 184.00 0.00 0.00 0.00 0.00700 512 188.00 0.00 0.00 0.00 0.00704 512 192.00 0.00 0.00 0.00 0.00708 512 196.00 0.00 0.00 0.00 0.00

712 512 200.00 0.00 0.00 0.00 0.00716 512 204.00 0.00 0.00 0.00 0.00719 512 207.00 0.00 0.00 0.00 0.00720 512 207.00 1.00 0.00 0.36 0.36724 512 207.00 5.00 0.00 0.84 0.84

728 512 207.00 9.00 0.00 1.32 1.32732 512 207.00 13.00 0.00 1.80 1.80736 512 207.00 17.00 0.00 2.28 2.28740 512 207.00 21.00 0.00 2.76 2.76744 512 207.00 25.00 0.00 3.24 3.24

748 512 207.00 29.00 0.00 3.72 3.72752 512 207.00 33.00 0.00 4.20 4.20756 512 207.00 37.00 0.00 4.68 4.68760 512 207.00 41.00 0.00 5.16 5.16764 512 207.00 45.00 0.00 5.64 5.64

768 512 207.00 49.00 0.00 6.12 6.12772 512 207.00 53.00 0.00 6.60 6.60776 512 207.00 57.00 0.00 7.08 7.08780 512 207.00 61.00 0.00 7.56 7.56784 512 207.00 65.00 0.00 8.04 8.04

788 512 207.00 69.00 0.00 8.52 8.52792 512 207.00 73.00 0.00 9.00 9.00796 512 207.00 77.00 0.00 9.48 9.48800 512 207.00 81.00 0.00 9.96 9.96804 512 207.00 85.00 0.00 10.44 10.44

808 512 207.00 89.00 0.00 10.92 10.92812 512 207.00 93.00 0.00 11.40 11.40816 512 207.00 97.00 0.00 11.88 11.88820 512 207.00 101.00 0.00 12.36 12.36824 512 207.00 105.00 0.00 12.84 12.84

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Page 128

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter M

828 512 207.00 109.00 0.00 13.32 13.32832 512 207.00 113.00 0.00 13.80 13.80836 512 207.00 117.00 0.00 14.28 14.28840 512 207.00 121.00 0.00 14.76 14.76844 512 207.00 125.00 0.00 15.24 15.24

848 512 207.00 129.00 0.00 15.72 15.72852 512 207.00 133.00 0.00 16.20 16.20856 512 207.00 137.00 0.00 16.68 16.68860 512 207.00 141.00 0.00 17.16 17.16864 512 207.00 145.00 0.00 17.64 17.64

868 512 207.00 149.00 0.00 18.12 18.12872 512 207.00 153.00 0.00 18.60 18.60876 512 207.00 157.00 0.00 19.08 19.08880 512 207.00 161.00 0.00 19.56 19.56884 512 207.00 165.00 0.00 20.04 20.04

888 512 207.00 169.00 0.00 20.52 20.52892 512 207.00 173.00 0.00 21.00 21.00896 512 207.00 177.00 0.00 21.48 21.48900 512 207.00 181.00 0.00 21.96 21.96904 512 207.00 185.00 0.00 22.44 22.44

908 512 207.00 189.00 0.00 22.92 22.92912 512 207.00 193.00 0.00 23.40 23.40916 512 207.00 197.00 0.00 23.88 23.88920 512 207.00 201.00 0.00 24.36 24.36924 512 207.00 205.00 0.00 24.84 24.84

928 512 207.00 209.00 0.00 25.32 25.32932 512 207.00 213.00 0.00 25.80 25.80936 512 207.00 217.00 0.00 26.28 26.28940 512 207.00 221.00 0.00 26.76 26.76944 512 207.00 225.00 0.00 27.24 27.24

948 512 207.00 229.00 0.00 27.72 27.72952 512 207.00 233.00 0.00 28.20 28.20956 512 207.00 237.00 0.00 28.68 28.68960 512 207.00 241.00 0.00 29.16 29.16964 512 207.00 245.00 0.00 29.64 29.64

968 512 207.00 249.00 0.00 30.12 30.12972 512 207.00 253.00 0.00 30.60 30.60976 512 207.00 257.00 0.00 31.08 31.08980 512 207.00 261.00 0.00 31.56 31.56984 512 207.00 265.00 0.00 32.04 32.04

988 512 207.00 269.00 0.00 32.52 32.52992 512 207.00 273.00 0.00 33.00 33.00996 512 207.00 277.00 0.00 33.48 33.481000 512 207.00 281.00 0.00 33.96 33.961004 512 207.00 285.00 0.00 34.44 34.44

1008 512 207.00 289.00 0.00 34.92 34.921012 512 207.00 293.00 0.00 35.40 35.401016 512 207.00 297.00 0.00 35.88 35.881020 512 207.00 301.00 0.00 36.36 36.361024 512 207.00 305.00 0.00 36.84 36.84

1028 512 207.00 309.00 0.00 37.32 37.321032 512 207.00 313.00 0.00 37.80 37.801036 512 207.00 317.00 0.00 38.28 38.281040 512 207.00 321.00 0.00 38.76 38.761044 512 207.00 325.00 0.00 39.24 39.24

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Page 129

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter MMonthly table

1048 512 207.00 329.00 0.00 39.72 39.721052 512 207.00 333.00 0.00 40.20 40.201056 512 207.00 337.00 0.00 40.68 40.681060 512 207.00 341.00 0.00 41.16 41.161064 512 207.00 345.00 0.00 41.64 41.64

1068 512 207.00 349.00 0.00 42.12 42.121072 512 207.00 353.00 0.00 42.60 42.601076 512 207.00 357.00 0.00 43.08 43.081080 512 207.00 361.00 0.00 43.56 43.561084 512 207.00 365.00 0.00 44.04 44.04

1088 512 207.00 369.00 0.00 44.52 44.521092 512 207.00 373.00 0.00 45.00 45.001096 512 207.00 377.00 0.00 45.48 45.481100 512 207.00 381.00 0.00 45.96 45.961104 512 207.00 385.00 0.00 46.44 46.44

1108 512 207.00 389.00 0.00 46.92 46.921112 512 207.00 393.00 0.00 47.40 47.401116 512 207.00 397.00 0.00 47.88 47.881120 512 207.00 401.00 0.00 48.36 48.361124 512 207.00 405.00 0.00 48.84 48.84

1128 512 207.00 409.00 0.00 49.32 49.321132 512 207.00 413.00 0.00 49.80 49.801136 512 207.00 417.00 0.00 50.28 50.281140 512 207.00 421.00 0.00 50.76 50.761144 512 207.00 425.00 0.00 51.24 51.24

1148 512 207.00 429.00 0.00 51.72 51.721152 512 207.00 433.00 0.00 52.20 52.201156 512 207.00 437.00 0.00 52.68 52.681160 512 207.00 441.00 0.00 53.16 53.161164 512 207.00 445.00 0.00 53.64 53.64

1168 512 207.00 449.00 0.00 54.12 54.121172 512 207.00 453.00 0.00 54.60 54.601176 512 207.00 457.00 0.00 55.08 55.081180 512 207.00 461.00 0.00 55.56 55.561184 512 207.00 465.00 0.00 56.04 56.04

1188 512 207.00 469.00 0.00 56.52 56.521192 512 207.00 473.00 0.00 57.00 57.001196 512 207.00 477.00 0.00 57.48 57.481200 512 207.00 481.00 0.00 57.96 57.961204 512 207.00 485.00 0.00 58.44 58.44

1208 512 207.00 489.00 0.00 58.92 58.921212 512 207.00 493.00 0.00 59.40 59.401216 512 207.00 497.00 0.00 59.88 59.881220 512 207.00 501.00 0.00 60.36 60.361224 512 207.00 505.00 0.00 60.84 60.84

1228 512 207.00 509.00 0.00 61.32 61.321232 512 207.00 513.00 0.00 61.80 61.801236 512 207.00 517.00 0.00 62.28 62.281240 512 207.00 521.00 0.00 62.76 62.761244 512 207.00 525.00 0.00 63.24 63.24

1248 512 207.00 529.00 0.00 63.72 63.721252 512 207.00 533.00 0.00 64.20 64.201256 512 207.00 537.00 0.00 64.68 64.681260 512 207.00 541.00 0.00 65.16 65.161264 512 207.00 545.00 0.00 65.64 65.64

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Page 130

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter M

1268 512 207.00 549.00 0.00 66.12 66.121272 512 207.00 553.00 0.00 66.60 66.601276 512 207.00 557.00 0.00 67.08 67.081280 512 207.00 561.00 0.00 67.56 67.561284 512 207.00 565.00 0.00 68.04 68.04

1288 512 207.00 569.00 0.00 68.52 68.521292 512 207.00 573.00 0.00 69.00 69.001296 512 207.00 577.00 0.00 69.48 69.481300 512 207.00 581.00 0.00 69.96 69.961304 512 207.00 585.00 0.00 70.44 70.44

1308 512 207.00 589.00 0.00 70.92 70.921312 512 207.00 593.00 0.00 71.40 71.401316 512 207.00 597.00 0.00 71.88 71.881320 512 207.00 601.00 0.00 72.36 72.361324 512 207.00 605.00 0.00 72.84 72.84

1328 512 207.00 609.00 0.00 73.32 73.321332 512 207.00 613.00 0.00 73.80 73.801336 512 207.00 617.00 0.00 74.28 74.281340 512 207.00 621.00 0.00 74.76 74.761344 512 207.00 625.00 0.00 75.24 75.24

1348 512 207.00 629.00 0.00 75.72 75.721352 512 207.00 633.00 0.00 76.20 76.201356 512 207.00 637.00 0.00 76.68 76.681360 512 207.00 641.00 0.00 77.16 77.161364 512 207.00 645.00 0.00 77.64 77.64

1368 512 207.00 649.00 0.00 78.12 78.121372 512 207.00 653.00 0.00 78.60 78.601376 512 207.00 657.00 0.00 79.08 79.081380 512 207.00 661.00 0.00 79.56 79.561384 512 207.00 665.00 0.00 80.04 80.04

1388 512 207.00 669.00 0.00 80.52 80.521392 512 207.00 673.00 0.00 81.00 81.001396 512 207.00 677.00 0.00 81.48 81.481400 512 207.00 681.00 0.00 81.96 81.961404 512 207.00 685.00 0.00 82.44 82.44

1408 512 207.00 689.00 0.00 82.92 82.921412 512 207.00 693.00 0.00 83.40 83.401416 512 207.00 697.00 0.00 83.88 83.881420 512 207.00 701.00 0.00 84.36 84.361424 512 207.00 705.00 0.00 84.84 84.84

1428 512 207.00 709.00 0.00 85.32 85.321432 512 207.00 713.00 0.00 85.80 85.801436 512 207.00 717.00 0.00 86.28 86.281440 512 207.00 721.00 0.00 86.76 86.761444 512 207.00 725.00 0.00 87.24 87.24

1448 512 207.00 729.00 0.00 87.72 87.721452 512 207.00 733.00 0.00 88.20 88.201456 512 207.00 737.00 0.00 88.68 88.681460 512 207.00 741.00 0.00 89.16 89.161464 512 207.00 745.00 0.00 89.64 89.64

1468 512 207.00 749.00 0.00 90.12 90.121472 512 207.00 753.00 0.00 90.60 90.601476 512 207.00 757.00 0.00 91.08 91.081480 512 207.00 761.00 0.00 91.56 91.561484 512 207.00 765.00 0.00 92.04 92.04

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Page 131

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter MMonthly table

1488 512 207.00 769.00 0.00 92.52 92.521492 512 207.00 773.00 0.00 93.00 93.001496 512 207.00 777.00 0.00 93.48 93.481500 512 207.00 781.00 0.00 93.96 93.961504 512 207.00 785.00 0.00 94.44 94.44

1508 512 207.00 789.00 0.00 94.92 94.921512 512 207.00 793.00 0.00 95.40 95.401516 512 207.00 797.00 0.00 95.88 95.881520 512 207.00 801.00 0.00 96.36 96.361524 512 207.00 805.00 0.00 96.84 96.84

1528 512 207.00 809.00 0.00 97.32 97.321532 512 207.00 813.00 0.00 97.80 97.801536 512 207.00 817.00 0.00 98.28 98.281540 512 207.00 821.00 0.00 98.76 98.761544 512 207.00 825.00 0.00 99.24 99.24

1548 512 207.00 829.00 0.00 99.72 99.721552 512 207.00 833.00 0.00 100.20 100.201556 512 207.00 837.00 0.00 100.68 100.681560 512 207.00 841.00 0.00 101.16 101.161564 512 207.00 845.00 0.00 101.64 101.64

1568 512 207.00 849.00 0.00 102.12 102.121572 512 207.00 853.00 0.00 102.60 102.601576 512 207.00 857.00 0.00 103.08 103.081580 512 207.00 861.00 0.00 103.56 103.561584 512 207.00 865.00 0.00 104.04 104.04

1588 512 207.00 869.00 0.00 104.52 104.521592 512 207.00 873.00 0.00 105.00 105.001596 512 207.00 877.00 0.00 105.48 105.481600 512 207.00 881.00 0.00 105.96 105.961604 512 207.00 885.00 0.00 106.44 106.44

1608 512 207.00 889.00 0.00 106.92 106.921612 512 207.00 893.00 0.00 107.40 107.401616 512 207.00 897.00 0.00 107.88 107.881620 512 207.00 901.00 0.00 108.36 108.361624 512 207.00 905.00 0.00 108.84 108.84

1628 512 207.00 909.00 0.00 109.32 109.321632 512 207.00 913.00 0.00 109.80 109.801636 512 207.00 917.00 0.00 110.28 110.281640 512 207.00 921.00 0.00 110.76 110.761644 512 207.00 925.00 0.00 111.24 111.24

1648 512 207.00 929.00 0.00 111.72 111.721652 512 207.00 933.00 0.00 112.20 112.201656 512 207.00 937.00 0.00 112.68 112.681660 512 207.00 941.00 0.00 113.16 113.161664 512 207.00 945.00 0.00 113.64 113.64

1668 512 207.00 949.00 0.00 114.12 114.121672 512 207.00 953.00 0.00 114.60 114.601676 512 207.00 957.00 0.00 115.08 115.081680 512 207.00 961.00 0.00 115.56 115.561684 512 207.00 965.00 0.00 116.04 116.04

1688 512 207.00 969.00 0.00 116.52 116.521692 512 207.00 973.00 0.00 117.00 117.001696 512 207.00 977.00 0.00 117.48 117.481700 512 207.00 981.00 0.00 117.96 117.961704 512 207.00 985.00 0.00 118.44 118.44

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Page 132

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter M

1708 512 207.00 989.00 0.00 118.92 118.921712 512 207.00 993.00 0.00 119.40 119.401716 512 207.00 997.00 0.00 119.88 119.881720 512 207.00 1001.00 0.00 120.36 120.361724 512 207.00 1005.00 0.00 120.84 120.84

1728 512 207.00 1009.00 0.00 121.32 121.321732 512 207.00 1013.00 0.00 121.80 121.801736 512 207.00 1017.00 0.00 122.28 122.281740 512 207.00 1021.00 0.00 122.76 122.761744 512 207.00 1025.00 0.00 123.24 123.24

1748 512 207.00 1029.00 0.00 123.72 123.721752 512 207.00 1033.00 0.00 124.20 124.201756 512 207.00 1037.00 0.00 124.68 124.681760 512 207.00 1041.00 0.00 125.16 125.161764 512 207.00 1045.00 0.00 125.64 125.64

1768 512 207.00 1049.00 0.00 126.12 126.121772 512 207.00 1053.00 0.00 126.60 126.601776 512 207.00 1057.00 0.00 127.08 127.081780 512 207.00 1061.00 0.00 127.56 127.561784 512 207.00 1065.00 0.00 128.04 128.04

1788 512 207.00 1069.00 0.00 128.52 128.521792 512 207.00 1073.00 0.00 129.00 129.001796 512 207.00 1077.00 0.00 129.48 129.481800 512 207.00 1081.00 0.00 129.96 129.961804 512 207.00 1085.00 0.00 130.44 130.44

1808 512 207.00 1089.00 0.00 130.92 130.921812 512 207.00 1093.00 0.00 131.40 131.401816 512 207.00 1097.00 0.00 131.88 131.881820 512 207.00 1101.00 0.00 132.36 132.361824 512 207.00 1105.00 0.00 132.84 132.84

1828 512 207.00 1109.00 0.00 133.32 133.321832 512 207.00 1113.00 0.00 133.80 133.801836 512 207.00 1117.00 0.00 134.28 134.281840 512 207.00 1121.00 0.00 134.76 134.761844 512 207.00 1125.00 0.00 135.24 135.24

1848 512 207.00 1129.00 0.00 135.72 135.721852 512 207.00 1133.00 0.00 136.20 136.201856 512 207.00 1137.00 0.00 136.68 136.681860 512 207.00 1141.00 0.00 137.16 137.161864 512 207.00 1145.00 0.00 137.64 137.64

1868 512 207.00 1149.00 0.00 138.12 138.121872 512 207.00 1153.00 0.00 138.60 138.601876 512 207.00 1157.00 0.00 139.08 139.081880 512 207.00 1161.00 0.00 139.56 139.561884 512 207.00 1165.00 0.00 140.04 140.04

1888 512 207.00 1169.00 0.00 140.52 140.521892 512 207.00 1173.00 0.00 141.00 141.001896 512 207.00 1177.00 0.00 141.48 141.481900 512 207.00 1181.00 0.00 141.96 141.961904 512 207.00 1185.00 0.00 142.44 142.44

1908 512 207.00 1189.00 0.00 142.92 142.921912 512 207.00 1193.00 0.00 143.40 143.401916 512 207.00 1197.00 0.00 143.88 143.881920 512 207.00 1201.00 0.00 144.36 144.361924 512 207.00 1205.00 0.00 144.84 144.84

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Page 133

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter MMonthly table

1928 512 207.00 1209.00 0.00 145.32 145.321932 512 207.00 1213.00 0.00 145.80 145.801936 512 207.00 1217.00 0.00 146.28 146.281940 512 207.00 1221.00 0.00 146.76 146.761944 512 207.00 1225.00 0.00 147.24 147.24

1948 512 207.00 1229.00 0.00 147.72 147.721952 512 207.00 1233.00 0.00 148.20 148.201956 512 207.00 1237.00 0.00 148.68 148.681960 512 207.00 1241.00 0.00 149.16 149.161964 512 207.00 1245.00 0.00 149.64 149.64

1968 512 207.00 1249.00 0.00 150.12 150.121972 512 207.00 1253.00 0.00 150.60 150.601976 512 207.00 1257.00 0.00 151.08 151.081980 512 207.00 1261.00 0.00 151.56 151.561984 512 207.00 1265.00 0.00 152.04 152.04

1988 512 207.00 1269.00 0.00 152.52 152.521992 512 207.00 1273.00 0.00 153.00 153.001996 512 207.00 1277.00 0.00 153.48 153.482000 512 207.00 1281.00 0.00 153.96 153.962004 512 207.00 1285.00 0.00 154.44 154.44

2008 512 207.00 1289.00 0.00 154.92 154.922012 512 207.00 1293.00 0.00 155.40 155.402016 512 207.00 1297.00 0.00 155.88 155.882020 512 207.00 1301.00 0.00 156.36 156.362024 512 207.00 1305.00 0.00 156.84 156.84

2028 512 207.00 1309.00 0.00 157.32 157.322032 512 207.00 1313.00 0.00 157.80 157.802036 512 207.00 1317.00 0.00 158.28 158.282040 512 207.00 1321.00 0.00 158.76 158.762044 512 207.00 1325.00 0.00 159.24 159.24

2048 512 207.00 1329.00 0.00 159.72 159.722052 512 207.00 1333.00 0.00 160.20 160.202056 512 207.00 1337.00 0.00 160.68 160.682060 512 207.00 1341.00 0.00 161.16 161.162064 512 207.00 1345.00 0.00 161.64 161.64

2068 512 207.00 1349.00 0.00 162.12 162.122072 512 207.00 1353.00 0.00 162.60 162.602076 512 207.00 1357.00 0.00 163.08 163.082080 512 207.00 1361.00 0.00 163.56 163.562084 512 207.00 1365.00 0.00 164.04 164.04

2088 512 207.00 1369.00 0.00 164.52 164.522092 512 207.00 1373.00 0.00 165.00 165.002096 512 207.00 1377.00 0.00 165.48 165.482100 512 207.00 1381.00 0.00 165.96 165.962104 512 207.00 1385.00 0.00 166.44 166.44

2108 512 207.00 1389.00 0.00 166.92 166.922112 512 207.00 1393.00 0.00 167.40 167.402116 512 207.00 1397.00 0.00 167.88 167.882120 512 207.00 1401.00 0.00 168.36 168.362124 512 207.00 1405.00 0.00 168.84 168.84

2128 512 207.00 1409.00 0.00 169.32 169.322132 512 207.00 1413.00 0.00 169.80 169.802136 512 207.00 1417.00 0.00 170.28 170.282140 512 207.00 1421.00 0.00 170.76 170.762144 512 207.00 1425.00 0.00 171.24 171.24

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Page 134

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter M

2148 512 207.00 1429.00 0.00 171.72 171.722152 512 207.00 1433.00 0.00 172.20 172.202156 512 207.00 1437.00 0.00 172.68 172.682160 512 207.00 1441.00 0.00 173.16 173.162164 512 207.00 1445.00 0.00 173.64 173.64

2168 512 207.00 1449.00 0.00 174.12 174.122172 512 207.00 1453.00 0.00 174.60 174.602176 512 207.00 1457.00 0.00 175.08 175.082180 512 207.00 1461.00 0.00 175.56 175.562184 512 207.00 1465.00 0.00 176.04 176.04

2188 512 207.00 1469.00 0.00 176.52 176.522192 512 207.00 1473.00 0.00 177.00 177.002196 512 207.00 1477.00 0.00 177.48 177.482200 512 207.00 1481.00 0.00 177.96 177.962204 512 207.00 1485.00 0.00 178.44 178.44

2208 512 207.00 1489.00 0.00 178.92 178.922212 512 207.00 1493.00 0.00 179.40 179.402216 512 207.00 1497.00 0.00 179.88 179.882220 512 207.00 1501.00 0.00 180.36 180.362224 512 207.00 1505.00 0.00 180.84 180.84

2228 512 207.00 1509.00 0.00 181.32 181.322232 512 207.00 1513.00 0.00 181.80 181.802236 512 207.00 1517.00 0.00 182.28 182.282240 512 207.00 1521.00 0.00 182.76 182.762244 512 207.00 1525.00 0.00 183.24 183.24

2248 512 207.00 1529.00 0.00 183.72 183.722252 512 207.00 1533.00 0.00 184.20 184.202256 512 207.00 1537.00 0.00 184.68 184.682260 512 207.00 1541.00 0.00 185.16 185.162264 512 207.00 1545.00 0.00 185.64 185.64

2268 512 207.00 1549.00 0.00 186.12 186.122272 512 207.00 1553.00 0.00 186.60 186.602276 512 207.00 1557.00 0.00 187.08 187.082280 512 207.00 1561.00 0.00 187.56 187.562284 512 207.00 1565.00 0.00 188.04 188.04

2288 512 207.00 1569.00 0.00 188.52 188.522292 512 207.00 1573.00 0.00 189.00 189.002296 512 207.00 1577.00 0.00 189.48 189.482300 512 207.00 1581.00 0.00 189.96 189.962304 512 207.00 1585.00 0.00 190.44 190.44

2308 512 207.00 1589.00 0.00 190.92 190.922312 512 207.00 1593.00 0.00 191.40 191.402316 512 207.00 1597.00 0.00 191.88 191.882320 512 207.00 1601.00 0.00 192.36 192.362324 512 207.00 1605.00 0.00 192.84 192.84

2328 512 207.00 1609.00 0.00 193.32 193.322332 512 207.00 1613.00 0.00 193.80 193.802336 512 207.00 1617.00 0.00 194.28 194.282340 512 207.00 1621.00 0.00 194.76 194.762344 512 207.00 1625.00 0.00 195.24 195.24

2348 512 207.00 1629.00 0.00 195.72 195.722352 512 207.00 1633.00 0.00 196.20 196.202356 512 207.00 1637.00 0.00 196.68 196.682360 512 207.00 1641.00 0.00 197.16 197.162364 512 207.00 1645.00 0.00 197.64 197.64

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Page 135

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter MMonthly table

2368 512 207.00 1649.00 0.00 198.12 198.122372 512 207.00 1653.00 0.00 198.60 198.602376 512 207.00 1657.00 0.00 199.08 199.082380 512 207.00 1661.00 0.00 199.56 199.562384 512 207.00 1665.00 0.00 200.04 200.04

2388 512 207.00 1669.00 0.00 200.52 200.522392 512 207.00 1673.00 0.00 201.00 201.002396 512 207.00 1677.00 0.00 201.48 201.482400 512 207.00 1681.00 0.00 201.96 201.962404 512 207.00 1685.00 0.00 202.44 202.44

2408 512 207.00 1689.00 0.00 202.92 202.922412 512 207.00 1693.00 0.00 203.40 203.402416 512 207.00 1697.00 0.00 203.88 203.882420 512 207.00 1701.00 0.00 204.36 204.362424 512 207.00 1705.00 0.00 204.84 204.84

2428 512 207.00 1709.00 0.00 205.32 205.322432 512 207.00 1713.00 0.00 205.80 205.802436 512 207.00 1717.00 0.00 206.28 206.282440 512 207.00 1721.00 0.00 206.76 206.762444 512 207.00 1725.00 0.00 207.24 207.24

2448 512 207.00 1729.00 0.00 207.72 207.722452 512 207.00 1733.00 0.00 208.20 208.202456 512 207.00 1737.00 0.00 208.68 208.682460 512 207.00 1741.00 0.00 209.16 209.162464 512 207.00 1745.00 0.00 209.64 209.64

2468 512 207.00 1749.00 0.00 210.12 210.122472 512 207.00 1753.00 0.00 210.60 210.602476 512 207.00 1757.00 0.00 211.08 211.082480 512 207.00 1761.00 0.00 211.56 211.562484 512 207.00 1765.00 0.00 212.04 212.04

2488 512 207.00 1769.00 0.00 212.52 212.522492 512 207.00 1773.00 0.00 213.00 213.002496 512 207.00 1777.00 0.00 213.48 213.482500 512 207.00 1781.00 0.00 213.96 213.962504 512 207.00 1785.00 0.00 214.44 214.44

2508 512 207.00 1789.00 0.00 214.92 214.922512 512 207.00 1793.00 0.00 215.40 215.402516 512 207.00 1797.00 0.00 215.88 215.882520 512 207.00 1801.00 0.00 216.36 216.362524 512 207.00 1805.00 0.00 216.84 216.84

2528 512 207.00 1809.00 0.00 217.32 217.322532 512 207.00 1813.00 0.00 217.80 217.802536 512 207.00 1817.00 0.00 218.28 218.282540 512 207.00 1821.00 0.00 218.76 218.762544 512 207.00 1825.00 0.00 219.24 219.24

2548 512 207.00 1829.00 0.00 219.72 219.722552 512 207.00 1833.00 0.00 220.20 220.202556 512 207.00 1837.00 0.00 220.68 220.682560 512 207.00 1841.00 0.00 221.16 221.162564 512 207.00 1845.00 0.00 221.64 221.64

2568 512 207.00 1849.00 0.00 222.12 222.122572 512 207.00 1853.00 0.00 222.60 222.602576 512 207.00 1857.00 0.00 223.08 223.082580 512 207.00 1861.00 0.00 223.56 223.562584 512 207.00 1865.00 0.00 224.04 224.04

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Page 136

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter M

2588 512 207.00 1869.00 0.00 224.52 224.522592 512 207.00 1873.00 0.00 225.00 225.002596 512 207.00 1877.00 0.00 225.48 225.482600 512 207.00 1881.00 0.00 225.96 225.962604 512 207.00 1885.00 0.00 226.44 226.44

2608 512 207.00 1889.00 0.00 226.92 226.922612 512 207.00 1893.00 0.00 227.40 227.402616 512 207.00 1897.00 0.00 227.88 227.882620 512 207.00 1901.00 0.00 228.36 228.362624 512 207.00 1905.00 0.00 228.84 228.84

2628 512 207.00 1909.00 0.00 229.32 229.322632 512 207.00 1913.00 0.00 229.80 229.802636 512 207.00 1917.00 0.00 230.28 230.282640 512 207.00 1921.00 0.00 230.76 230.762644 512 207.00 1925.00 0.00 231.24 231.24

2648 512 207.00 1929.00 0.00 231.72 231.722652 512 207.00 1933.00 0.00 232.20 232.202656 512 207.00 1937.00 0.00 232.68 232.682660 512 207.00 1941.00 0.00 233.16 233.162664 512 207.00 1945.00 0.00 233.64 233.64

2668 512 207.00 1949.00 0.00 234.12 234.122672 512 207.00 1953.00 0.00 234.60 234.602676 512 207.00 1957.00 0.00 235.08 235.082680 512 207.00 1961.00 0.00 235.56 235.562684 512 207.00 1965.00 0.00 236.04 236.04

2688 512 207.00 1969.00 0.00 236.52 236.522692 512 207.00 1973.00 0.00 237.00 237.002696 512 207.00 1977.00 0.00 237.48 237.482700 512 207.00 1981.00 0.00 237.96 237.962704 512 207.00 1985.00 0.00 238.44 238.44

2708 512 207.00 1989.00 0.00 238.92 238.922712 512 207.00 1993.00 0.00 239.40 239.402716 512 207.00 1997.00 0.00 239.88 239.882720 512 207.00 2001.00 0.00 240.36 240.362724 512 207.00 2005.00 0.00 240.84 240.84

2728 512 207.00 2009.00 0.00 241.32 241.322732 512 207.00 2013.00 0.00 241.80 241.802736 512 207.00 2017.00 0.00 242.28 242.282740 512 207.00 2021.00 0.00 242.76 242.762744 512 207.00 2025.00 0.00 243.24 243.24

2748 512 207.00 2029.00 0.00 243.72 243.722752 512 207.00 2033.00 0.00 244.20 244.202756 512 207.00 2037.00 0.00 244.68 244.682760 512 207.00 2041.00 0.00 245.16 245.162764 512 207.00 2045.00 0.00 245.64 245.64

2768 512 207.00 2049.00 0.00 246.12 246.122772 512 207.00 2053.00 0.00 246.60 246.602776 512 207.00 2057.00 0.00 247.08 247.082780 512 207.00 2061.00 0.00 247.56 247.562784 512 207.00 2065.00 0.00 248.04 248.04

2788 512 207.00 2069.00 0.00 248.52 248.522792 512 207.00 2073.00 0.00 249.00 249.002796 512 207.00 2077.00 0.00 249.48 249.482800 512 207.00 2081.00 0.00 249.96 249.962804 512 207.00 2085.00 0.00 250.44 250.44

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Page 137

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter MMonthly table

2808 512 207.00 2089.00 0.00 250.92 250.922812 512 207.00 2093.00 0.00 251.40 251.402816 512 207.00 2097.00 0.00 251.88 251.882820 512 207.00 2101.00 0.00 252.36 252.362824 512 207.00 2105.00 0.00 252.84 252.84

2828 512 207.00 2109.00 0.00 253.32 253.322832 512 207.00 2113.00 0.00 253.80 253.802836 512 207.00 2117.00 0.00 254.28 254.282840 512 207.00 2121.00 0.00 254.76 254.762844 512 207.00 2125.00 0.00 255.24 255.24

2848 512 207.00 2129.00 0.00 255.72 255.722852 512 207.00 2133.00 0.00 256.20 256.202856 512 207.00 2137.00 0.00 256.68 256.682860 512 207.00 2141.00 0.00 257.16 257.162864 512 207.00 2145.00 0.00 257.64 257.64

2868 512 207.00 2149.00 0.00 258.12 258.122872 512 207.00 2153.00 0.00 258.60 258.602876 512 207.00 2157.00 0.00 259.08 259.082880 512 207.00 2161.00 0.00 259.56 259.562884 512 207.00 2165.00 0.00 260.04 260.04

2888 512 207.00 2169.00 0.00 260.52 260.522892 512 207.00 2173.00 0.00 261.00 261.002896 512 207.00 2177.00 0.00 261.48 261.482900 512 207.00 2181.00 0.00 261.96 261.962904 512 207.00 2185.00 0.00 262.44 262.44

2908 512 207.00 2189.00 0.00 262.92 262.922912 512 207.00 2193.00 0.00 263.40 263.402916 512 207.00 2197.00 0.00 263.88 263.882920 512 207.00 2201.00 0.00 264.36 264.362924 512 207.00 2205.00 0.00 264.84 264.84

2928 512 207.00 2209.00 0.00 265.32 265.322932 512 207.00 2213.00 0.00 265.80 265.802936 512 207.00 2217.00 0.00 266.28 266.282940 512 207.00 2221.00 0.00 266.76 266.762944 512 207.00 2225.00 0.00 267.24 267.24

2948 512 207.00 2229.00 0.00 267.72 267.722952 512 207.00 2233.00 0.00 268.20 268.202956 512 207.00 2237.00 0.00 268.68 268.682960 512 207.00 2241.00 0.00 269.16 269.162964 512 207.00 2245.00 0.00 269.64 269.64

2968 512 207.00 2249.00 0.00 270.12 270.122972 512 207.00 2253.00 0.00 270.60 270.602976 512 207.00 2257.00 0.00 271.08 271.082980 512 207.00 2261.00 0.00 271.56 271.562984 512 207.00 2265.00 0.00 272.04 272.04

2988 512 207.00 2269.00 0.00 272.52 272.522992 512 207.00 2273.00 0.00 273.00 273.002996 512 207.00 2277.00 0.00 273.48 273.483000 512 207.00 2281.00 0.00 273.96 273.963004 512 207.00 2285.00 0.00 274.44 274.44

3008 512 207.00 2289.00 0.00 274.92 274.923012 512 207.00 2293.00 0.00 275.40 275.403016 512 207.00 2297.00 0.00 275.88 275.883020 512 207.00 2301.00 0.00 276.36 276.363024 512 207.00 2305.00 0.00 276.84 276.84

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Page 138

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter M

3028 512 207.00 2309.00 0.00 277.32 277.323032 512 207.00 2313.00 0.00 277.80 277.803036 512 207.00 2317.00 0.00 278.28 278.283040 512 207.00 2321.00 0.00 278.76 278.763044 512 207.00 2325.00 0.00 279.24 279.24

3048 512 207.00 2329.00 0.00 279.72 279.723052 512 207.00 2333.00 0.00 280.20 280.203056 512 207.00 2337.00 0.00 280.68 280.683060 512 207.00 2341.00 0.00 281.16 281.163064 512 207.00 2345.00 0.00 281.64 281.64

3068 512 207.00 2349.00 0.00 282.12 282.123072 512 207.00 2353.00 0.00 282.60 282.603076 512 207.00 2357.00 0.00 283.08 283.083080 512 207.00 2361.00 0.00 283.56 283.563084 512 207.00 2365.00 0.00 284.04 284.04

3088 512 207.00 2369.00 0.00 284.52 284.523092 512 207.00 2373.00 0.00 285.00 285.003096 512 207.00 2377.00 0.00 285.48 285.483100 512 207.00 2381.00 0.00 285.96 285.963104 512 207.00 2385.00 0.00 286.44 286.44

3108 512 207.00 2389.00 0.00 286.92 286.923112 512 207.00 2393.00 0.00 287.40 287.403116 512 207.00 2397.00 0.00 287.88 287.883120 512 207.00 2401.00 0.00 288.36 288.363124 512 207.00 2405.00 0.00 288.84 288.84

3128 512 207.00 2409.00 0.00 289.32 289.323132 512 207.00 2413.00 0.00 289.80 289.803136 512 207.00 2417.00 0.00 290.28 290.283140 512 207.00 2421.00 0.00 290.76 290.763144 512 207.00 2425.00 0.00 291.24 291.24

3148 512 207.00 2429.00 0.00 291.72 291.723152 512 207.00 2433.00 0.00 292.20 292.203156 512 207.00 2437.00 0.00 292.68 292.683160 512 207.00 2441.00 0.00 293.16 293.163164 512 207.00 2445.00 0.00 293.64 293.64

3168 512 207.00 2449.00 0.00 294.12 294.123172 512 207.00 2453.00 0.00 294.60 294.603176 512 207.00 2457.00 0.00 295.08 295.083180 512 207.00 2461.00 0.00 295.56 295.563184 512 207.00 2465.00 0.00 296.04 296.04

3188 512 207.00 2469.00 0.00 296.52 296.523192 512 207.00 2473.00 0.00 297.00 297.003196 512 207.00 2477.00 0.00 297.48 297.483200 512 207.00 2481.00 0.00 297.96 297.963204 512 207.00 2485.00 0.00 298.44 298.44

3208 512 207.00 2489.00 0.00 298.92 298.923212 512 207.00 2493.00 0.00 299.40 299.403216 512 207.00 2497.00 0.00 299.88 299.883220 512 207.00 2501.00 0.00 300.36 300.363224 512 207.00 2505.00 0.00 300.84 300.84

3228 512 207.00 2509.00 0.00 301.32 301.323232 512 207.00 2513.00 0.00 301.80 301.803236 512 207.00 2517.00 0.00 302.28 302.283240 512 207.00 2521.00 0.00 302.76 302.763244 512 207.00 2525.00 0.00 303.24 303.24

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Page 139

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter MMonthly table

3248 512 207.00 2529.00 0.00 303.72 303.723252 512 207.00 2533.00 0.00 304.20 304.203256 512 207.00 2537.00 0.00 304.68 304.683260 512 207.00 2541.00 0.00 305.16 305.163264 512 207.00 2545.00 0.00 305.64 305.64

3268 512 207.00 2549.00 0.00 306.12 306.123272 512 207.00 2553.00 0.00 306.60 306.603276 512 207.00 2557.00 0.00 307.08 307.083280 512 207.00 2561.00 0.00 307.56 307.563284 512 207.00 2565.00 0.00 308.04 308.04

3288 512 207.00 2569.00 0.00 308.52 308.523292 512 207.00 2573.00 0.00 309.00 309.003296 512 207.00 2577.00 0.00 309.48 309.483300 512 207.00 2581.00 0.00 309.96 309.963304 512 207.00 2585.00 0.00 310.44 310.44

3308 512 207.00 2589.00 0.00 310.92 310.923312 512 207.00 2593.00 0.00 311.40 311.403316 512 207.00 2597.00 0.00 311.88 311.883320 512 207.00 2601.00 0.00 312.36 312.363324 512 207.00 2605.00 0.00 312.84 312.84

3328 512 207.00 2609.00 0.00 313.32 313.323332 512 207.00 2613.00 0.00 313.80 313.803336 512 207.00 2617.00 0.00 314.28 314.283340 512 207.00 2621.00 0.00 314.76 314.763344 512 207.00 2625.00 0.00 315.24 315.24

3348 512 207.00 2629.00 0.00 315.72 315.723352 512 207.00 2633.00 0.00 316.20 316.203356 512 207.00 2637.00 0.00 316.68 316.683360 512 207.00 2641.00 0.00 317.16 317.163364 512 207.00 2645.00 0.00 317.64 317.64

3368 512 207.00 2649.00 0.00 318.12 318.123372 512 207.00 2653.00 0.00 318.60 318.603376 512 207.00 2657.00 0.00 319.08 319.083380 512 207.00 2661.00 0.00 319.56 319.563384 512 207.00 2665.00 0.00 320.04 320.04

3388 512 207.00 2669.00 0.00 320.52 320.523392 512 207.00 2673.00 0.00 321.00 321.003396 512 207.00 2677.00 0.00 321.48 321.483400 512 207.00 2681.00 0.00 321.96 321.963404 512 207.00 2685.00 0.00 322.44 322.44

3408 512 207.00 2689.00 0.00 322.92 322.923412 512 207.00 2693.00 0.00 323.40 323.403416 512 207.00 2697.00 0.00 323.88 323.883420 512 207.00 2701.00 0.00 324.36 324.363424 512 207.00 2705.00 0.00 324.84 324.84

3428 512 207.00 2709.00 0.00 325.32 325.323432 512 207.00 2713.00 0.00 325.80 325.803436 512 207.00 2717.00 0.00 326.28 326.283440 512 207.00 2721.00 0.00 326.76 326.763444 512 207.00 2725.00 0.00 327.24 327.24

3448 512 207.00 2729.00 0.00 327.72 327.723452 512 207.00 2733.00 0.00 328.20 328.203456 512 207.00 2737.00 0.00 328.68 328.683460 512 207.00 2741.00 0.00 329.16 329.163464 512 207.00 2745.00 0.00 329.64 329.64

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Page 140

Monthly tableTable letter M

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

3468 512 207.00 2749.00 0.00 330.12 330.123472 512 207.00 2753.00 0.00 330.60 330.603476 512 207.00 2757.00 0.00 331.08 331.083480 512 207.00 2761.00 0.00 331.56 331.563484 512 207.00 2765.00 0.00 332.04 332.04

3488 512 207.00 2769.00 0.00 332.52 332.523492 512 207.00 2773.00 0.00 333.00 333.003496 512 207.00 2777.00 0.00 333.48 333.483500 512 207.00 2781.00 0.00 333.96 333.963504 512 207.00 2785.00 0.00 334.44 334.44

3508 512 207.00 2789.00 0.00 334.92 334.923512 512 207.00 2793.00 0.00 335.40 335.403516 512 207.00 2797.00 0.00 335.88 335.883520 512 207.00 2801.00 0.00 336.36 336.363524 512 207.00 2805.00 0.00 336.84 336.84

3528 512 207.00 2809.00 0.00 337.32 337.323532 512 207.00 2813.00 0.00 337.80 337.803536 512 207.00 2817.00 0.00 338.28 338.283540 512 207.00 2821.00 0.00 338.76 338.763544 512 207.00 2825.00 0.00 339.24 339.24

3548 512 207.00 2829.00 0.00 339.72 339.723552 512 207.00 2833.00 0.00 340.20 340.203556 512 207.00 2837.00 0.00 340.68 340.683560 512 207.00 2841.00 0.00 341.16 341.163564 512 207.00 2845.00 0.00 341.64 341.64

3568 512 207.00 2849.00 0.00 342.12 342.123572 512 207.00 2853.00 0.00 342.60 342.603576 512 207.00 2857.00 0.00 343.08 343.083580 512 207.00 2861.00 0.00 343.56 343.563584 512 207.00 2865.00 0.00 344.04 344.04

3588 512 207.00 2869.00 0.00 344.52 344.523592 512 207.00 2873.00 0.00 345.00 345.003596 512 207.00 2877.00 0.00 345.48 345.483600 512 207.00 2881.00 0.00 345.96 345.963604 512 207.00 2885.00 0.00 346.44 346.44

3608 512 207.00 2889.00 0.00 346.92 346.923612 512 207.00 2893.00 0.00 347.40 347.403616 512 207.00 2897.00 0.00 347.88 347.883620 512 207.00 2901.00 0.00 348.36 348.363624 512 207.00 2905.00 0.00 348.84 348.84

3628 512 207.00 2909.00 0.00 349.32 349.323632 512 207.00 2913.00 0.00 349.80 349.803636 512 207.00 2917.00 0.00 350.28 350.283640 512 207.00 2921.00 0.00 350.76 350.763644 512 207.00 2925.00 0.00 351.24 351.24

3648 512 207.00 2929.00 0.00 351.72 351.723652 512 207.00 2933.00 0.00 352.20 352.203656 512 207.00 2937.00 0.00 352.68 352.683660 512 207.00 2941.00 0.00 353.16 353.163664 512 207.00 2945.00 0.00 353.64 353.64

3668 512 207.00 2949.00 0.00 354.12 354.123672 512 207.00 2953.00 0.00 354.60 354.603676 512 207.00 2957.00 0.00 355.08 355.083680 512 207.00 2961.00 0.00 355.56 355.563684 512 207.00 2965.00 0.00 356.04 356.04

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Page 141

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

3688 512 207.00 2969.00 0.00 356.52 356.523692 512 207.00 2973.00 0.00 357.00 357.003696 512 207.00 2977.00 0.00 357.48 357.483700 512 207.00 2981.00 0.00 357.96 357.963704 512 207.00 2985.00 0.00 358.44 358.44

3708 512 207.00 2989.00 0.00 358.92 358.923712 512 207.00 2993.00 0.00 359.40 359.403716 512 207.00 2997.00 0.00 359.88 359.883720 512 207.00 3001.00 0.00 360.36 360.363724 512 207.00 3005.00 0.00 360.84 360.84

3728 512 207.00 3009.00 0.00 361.32 361.323732 512 207.00 3013.00 0.00 361.80 361.803736 512 207.00 3017.00 0.00 362.28 362.283740 512 207.00 3021.00 0.00 362.76 362.763744 512 207.00 3025.00 0.00 363.24 363.24

3748 512 207.00 3029.00 0.00 363.72 363.723752 512 207.00 3033.00 0.00 364.20 364.203756 512 207.00 3037.00 0.00 364.68 364.683760 512 207.00 3041.00 0.00 365.16 365.163764 512 207.00 3045.00 0.00 365.64 365.64

3768 512 207.00 3049.00 0.00 366.12 366.123772 512 207.00 3053.00 0.00 366.60 366.603776 512 207.00 3057.00 0.00 367.08 367.083780 512 207.00 3061.00 0.00 367.56 367.563784 512 207.00 3065.00 0.00 368.04 368.04

3788 512 207.00 3069.00 0.00 368.52 368.523792 512 207.00 3073.00 0.00 369.00 369.003796 512 207.00 3077.00 0.00 369.48 369.483800 512 207.00 3081.00 0.00 369.96 369.963804 512 207.00 3085.00 0.00 370.44 370.44

3808 512 207.00 3089.00 0.00 370.92 370.923812 512 207.00 3093.00 0.00 371.40 371.403816 512 207.00 3097.00 0.00 371.88 371.883820 512 207.00 3101.00 0.00 372.36 372.363824 512 207.00 3105.00 0.00 372.84 372.84

3828 512 207.00 3109.00 0.00 373.32 373.323832 512 207.00 3113.00 0.00 373.80 373.803836 512 207.00 3117.00 0.00 374.28 374.283840 512 207.00 3121.00 0.00 374.76 374.763844 512 207.00 3125.00 0.00 375.24 375.24

3848 512 207.00 3129.00 0.00 375.72 375.723852 512 207.00 3133.00 0.00 376.20 376.203856 512 207.00 3137.00 0.00 376.68 376.683860 512 207.00 3141.00 0.00 377.16 377.163864 512 207.00 3145.00 0.00 377.64 377.64

3868 512 207.00 3149.00 0.00 378.12 378.123872 512 207.00 3153.00 0.00 378.60 378.603876 512 207.00 3157.00 0.00 379.08 379.083880 512 207.00 3161.00 0.00 379.56 379.563884 512 207.00 3165.00 0.00 380.04 380.04

3888 512 207.00 3169.00 0.00 380.52 380.523892 512 207.00 3173.00 0.00 381.00 381.003896 512 207.00 3177.00 0.00 381.48 381.483900 512 207.00 3181.00 0.00 381.96 381.963904 512 207.00 3185.00 0.00 382.44 382.44

Monthly table Table letter M

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Page 142

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter M

3908 512 207.00 3189.00 0.00 382.92 382.923912 512 207.00 3193.00 0.00 383.40 383.403916 512 207.00 3197.00 0.00 383.88 383.883920 512 207.00 3201.00 0.00 384.36 384.363924 512 207.00 3205.00 0.00 384.84 384.84

3928 512 207.00 3209.00 0.00 385.32 385.323932 512 207.00 3213.00 0.00 385.80 385.803936 512 207.00 3217.00 0.00 386.28 386.283940 512 207.00 3221.00 0.00 386.76 386.763944 512 207.00 3225.00 0.00 387.24 387.24

3948 512 207.00 3229.00 0.00 387.72 387.723952 512 207.00 3233.00 0.00 388.20 388.203956 512 207.00 3237.00 0.00 388.68 388.683960 512 207.00 3241.00 0.00 389.16 389.163964 512 207.00 3245.00 0.00 389.64 389.64

3968 512 207.00 3249.00 0.00 390.12 390.123972 512 207.00 3253.00 0.00 390.60 390.603976 512 207.00 3257.00 0.00 391.08 391.083980 512 207.00 3261.00 0.00 391.56 391.563984 512 207.00 3265.00 0.00 392.04 392.04

3988 512 207.00 3269.00 0.00 392.52 392.523992 512 207.00 3273.00 0.00 393.00 393.003996 512 207.00 3277.00 0.00 393.48 393.484000 512 207.00 3281.00 0.00 393.96 393.964004 512 207.00 3285.00 0.00 394.44 394.44

4008 512 207.00 3289.00 0.00 394.92 394.924012 512 207.00 3293.00 0.00 395.40 395.404016 512 207.00 3297.00 0.00 395.88 395.884020 512 207.00 3301.00 0.00 396.36 396.364024 512 207.00 3305.00 0.00 396.84 396.84

4028 512 207.00 3309.00 0.00 397.32 397.324032 512 207.00 3313.00 0.00 397.80 397.804036 512 207.00 3317.00 0.00 398.28 398.284040 512 207.00 3321.00 0.00 398.76 398.764044 512 207.00 3325.00 0.00 399.24 399.24

4048 512 207.00 3329.00 0.00 399.72 399.724052 512 207.00 3333.00 0.00 400.20 400.204056 512 207.00 3337.00 0.00 400.68 400.684060 512 207.00 3341.00 0.00 401.16 401.164064 512 207.00 3345.00 0.00 401.64 401.64

4068 512 207.00 3349.00 0.00 402.12 402.124072 512 207.00 3353.00 0.00 402.60 402.604076 512 207.00 3357.00 0.00 403.08 403.084080 512 207.00 3361.00 0.00 403.56 403.564084 512 207.00 3365.00 0.00 404.04 404.04

4088 512 207.00 3369.00 0.00 404.52 404.524092 512 207.00 3373.00 0.00 405.00 405.004096 512 207.00 3377.00 0.00 405.48 405.484100 512 207.00 3381.00 0.00 405.96 405.964104 512 207.00 3385.00 0.00 406.44 406.44

4108 512 207.00 3389.00 0.00 406.92 406.924112 512 207.00 3393.00 0.00 407.40 407.404116 512 207.00 3397.00 0.00 407.88 407.884120 512 207.00 3401.00 0.00 408.36 408.364124 512 207.00 3405.00 0.00 408.84 408.84

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Page 143

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

If the employee’s gross pay is over £4,167, go to page 178.

Table letter MMonthly table

4128 512 207.00 3409.00 0.00 409.32 409.324132 512 207.00 3413.00 0.00 409.80 409.804136 512 207.00 3417.00 0.00 410.28 410.284140 512 207.00 3421.00 0.00 410.76 410.764144 512 207.00 3425.00 0.00 411.24 411.24

4148 512 207.00 3429.00 0.00 411.72 411.724152 512 207.00 3433.00 0.00 412.20 412.204156 512 207.00 3437.00 0.00 412.68 412.684160 512 207.00 3441.00 0.00 413.16 413.164164 512 207.00 3445.00 0.00 413.58 413.58

4167 512 207.00 3448.00 0.00 413.76 413.76

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Page 144

Use this table for employees who are under the age of 21, for whom you hold form CA2700.

Do not use this table for:• any tax year other than 2019 to 2020

• employees who are aged 21 or over, for whom you hold form CA2700 (go to Table letter J)

• employees who are State Pension age or over (go to Table letter C in booklet CA41)

Completing form RT11, 'Deductions working sheet’ or substitute

1 Enter ‘Z’ in the NICs Category Letter column on form RT11.

2 Copy the figures in columns 1a – 1e of the table to columns 1a – 1e on the line next to the tax week in which the employee is paid, on form RT11.

If the employee’s total earnings fall between the LEL and the UEL/UST/AUST and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST/AUST, go to page 163.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step, with the exception of the LEL, PT, ST, UEL, UST and AUST, is worked out at the mid-point of the steps so you and your employee may pay slightly more or less than if you used the exact percentage method.

Weekly table for NICs where employee has deferment for use from 6 April 2019 to 5 April 2020

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Up to and including £117.99

No NICs liability, make no entry on form RT11

118 118 0.00 0.00 0.00 0.00 0.00119 118 1.00 0.00 0.00 0.00 0.00120 118 2.00 0.00 0.00 0.00 0.00121 118 3.00 0.00 0.00 0.00 0.00122 118 4.00 0.00 0.00 0.00 0.00

123 118 5.00 0.00 0.00 0.00 0.00124 118 6.00 0.00 0.00 0.00 0.00125 118 7.00 0.00 0.00 0.00 0.00126 118 8.00 0.00 0.00 0.00 0.00127 118 9.00 0.00 0.00 0.00 0.00

128 118 10.00 0.00 0.00 0.00 0.00129 118 11.00 0.00 0.00 0.00 0.00130 118 12.00 0.00 0.00 0.00 0.00131 118 13.00 0.00 0.00 0.00 0.00132 118 14.00 0.00 0.00 0.00 0.00

133 118 15.00 0.00 0.00 0.00 0.00134 118 16.00 0.00 0.00 0.00 0.00135 118 17.00 0.00 0.00 0.00 0.00136 118 18.00 0.00 0.00 0.00 0.00137 118 19.00 0.00 0.00 0.00 0.00

138 118 20.00 0.00 0.00 0.00 0.00139 118 21.00 0.00 0.00 0.00 0.00140 118 22.00 0.00 0.00 0.00 0.00141 118 23.00 0.00 0.00 0.00 0.00142 118 24.00 0.00 0.00 0.00 0.00

Table letter Z

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Page 145

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter ZWeekly table

143 118 25.00 0.00 0.00 0.00 0.00144 118 26.00 0.00 0.00 0.00 0.00145 118 27.00 0.00 0.00 0.00 0.00146 118 28.00 0.00 0.00 0.00 0.00147 118 29.00 0.00 0.00 0.00 0.00

148 118 30.00 0.00 0.00 0.00 0.00149 118 31.00 0.00 0.00 0.00 0.00150 118 32.00 0.00 0.00 0.00 0.00151 118 33.00 0.00 0.00 0.00 0.00152 118 34.00 0.00 0.00 0.00 0.00

153 118 35.00 0.00 0.00 0.00 0.00154 118 36.00 0.00 0.00 0.00 0.00155 118 37.00 0.00 0.00 0.00 0.00156 118 38.00 0.00 0.00 0.00 0.00157 118 39.00 0.00 0.00 0.00 0.00

158 118 40.00 0.00 0.00 0.00 0.00159 118 41.00 0.00 0.00 0.00 0.00160 118 42.00 0.00 0.00 0.00 0.00161 118 43.00 0.00 0.00 0.00 0.00162 118 44.00 0.00 0.00 0.00 0.00

163 118 45.00 0.00 0.00 0.00 0.00164 118 46.00 0.00 0.00 0.00 0.00165 118 47.00 0.00 0.00 0.00 0.00166 118 48.00 0.00 0.00 0.00 0.00167 118 48.00 1.00 0.00 0.03 0.03

168 118 48.00 2.00 0.00 0.05 0.05169 118 48.00 3.00 0.00 0.07 0.07170 118 48.00 4.00 0.00 0.09 0.09171 118 48.00 5.00 0.00 0.11 0.11172 118 48.00 6.00 0.00 0.13 0.13

173 118 48.00 7.00 0.00 0.15 0.15174 118 48.00 8.00 0.00 0.17 0.17175 118 48.00 9.00 0.00 0.19 0.19176 118 48.00 10.00 0.00 0.21 0.21177 118 48.00 11.00 0.00 0.23 0.23

178 118 48.00 12.00 0.00 0.25 0.25179 118 48.00 13.00 0.00 0.27 0.27180 118 48.00 14.00 0.00 0.29 0.29181 118 48.00 15.00 0.00 0.31 0.31182 118 48.00 16.00 0.00 0.33 0.33

183 118 48.00 17.00 0.00 0.35 0.35184 118 48.00 18.00 0.00 0.37 0.37185 118 48.00 19.00 0.00 0.39 0.39186 118 48.00 20.00 0.00 0.41 0.41187 118 48.00 21.00 0.00 0.43 0.43

188 118 48.00 22.00 0.00 0.45 0.45189 118 48.00 23.00 0.00 0.47 0.47190 118 48.00 24.00 0.00 0.49 0.49191 118 48.00 25.00 0.00 0.51 0.51192 118 48.00 26.00 0.00 0.53 0.53

193 118 48.00 27.00 0.00 0.55 0.55194 118 48.00 28.00 0.00 0.57 0.57195 118 48.00 29.00 0.00 0.59 0.59196 118 48.00 30.00 0.00 0.61 0.61197 118 48.00 31.00 0.00 0.63 0.63

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Page 146

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter Z

198 118 48.00 32.00 0.00 0.65 0.65199 118 48.00 33.00 0.00 0.67 0.67200 118 48.00 34.00 0.00 0.69 0.69201 118 48.00 35.00 0.00 0.71 0.71202 118 48.00 36.00 0.00 0.73 0.73

203 118 48.00 37.00 0.00 0.75 0.75204 118 48.00 38.00 0.00 0.77 0.77205 118 48.00 39.00 0.00 0.79 0.79206 118 48.00 40.00 0.00 0.81 0.81207 118 48.00 41.00 0.00 0.83 0.83

208 118 48.00 42.00 0.00 0.85 0.85209 118 48.00 43.00 0.00 0.87 0.87210 118 48.00 44.00 0.00 0.89 0.89211 118 48.00 45.00 0.00 0.91 0.91212 118 48.00 46.00 0.00 0.93 0.93

213 118 48.00 47.00 0.00 0.95 0.95214 118 48.00 48.00 0.00 0.97 0.97215 118 48.00 49.00 0.00 0.99 0.99216 118 48.00 50.00 0.00 1.01 1.01217 118 48.00 51.00 0.00 1.03 1.03

218 118 48.00 52.00 0.00 1.05 1.05219 118 48.00 53.00 0.00 1.07 1.07220 118 48.00 54.00 0.00 1.09 1.09221 118 48.00 55.00 0.00 1.11 1.11222 118 48.00 56.00 0.00 1.13 1.13

223 118 48.00 57.00 0.00 1.15 1.15224 118 48.00 58.00 0.00 1.17 1.17225 118 48.00 59.00 0.00 1.19 1.19226 118 48.00 60.00 0.00 1.21 1.21227 118 48.00 61.00 0.00 1.23 1.23

228 118 48.00 62.00 0.00 1.25 1.25229 118 48.00 63.00 0.00 1.27 1.27230 118 48.00 64.00 0.00 1.29 1.29231 118 48.00 65.00 0.00 1.31 1.31232 118 48.00 66.00 0.00 1.33 1.33

233 118 48.00 67.00 0.00 1.35 1.35234 118 48.00 68.00 0.00 1.37 1.37235 118 48.00 69.00 0.00 1.39 1.39236 118 48.00 70.00 0.00 1.41 1.41237 118 48.00 71.00 0.00 1.43 1.43

238 118 48.00 72.00 0.00 1.45 1.45239 118 48.00 73.00 0.00 1.47 1.47240 118 48.00 74.00 0.00 1.49 1.49241 118 48.00 75.00 0.00 1.51 1.51242 118 48.00 76.00 0.00 1.53 1.53

243 118 48.00 77.00 0.00 1.55 1.55244 118 48.00 78.00 0.00 1.57 1.57245 118 48.00 79.00 0.00 1.59 1.59246 118 48.00 80.00 0.00 1.61 1.61247 118 48.00 81.00 0.00 1.63 1.63

248 118 48.00 82.00 0.00 1.65 1.65249 118 48.00 83.00 0.00 1.67 1.67250 118 48.00 84.00 0.00 1.69 1.69251 118 48.00 85.00 0.00 1.71 1.71252 118 48.00 86.00 0.00 1.73 1.73

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Page 147

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter ZWeekly table

253 118 48.00 87.00 0.00 1.75 1.75254 118 48.00 88.00 0.00 1.77 1.77255 118 48.00 89.00 0.00 1.79 1.79256 118 48.00 90.00 0.00 1.81 1.81257 118 48.00 91.00 0.00 1.83 1.83

258 118 48.00 92.00 0.00 1.85 1.85259 118 48.00 93.00 0.00 1.87 1.87260 118 48.00 94.00 0.00 1.89 1.89261 118 48.00 95.00 0.00 1.91 1.91262 118 48.00 96.00 0.00 1.93 1.93

263 118 48.00 97.00 0.00 1.95 1.95264 118 48.00 98.00 0.00 1.97 1.97265 118 48.00 99.00 0.00 1.99 1.99266 118 48.00 100.00 0.00 2.01 2.01267 118 48.00 101.00 0.00 2.03 2.03

268 118 48.00 102.00 0.00 2.05 2.05269 118 48.00 103.00 0.00 2.07 2.07270 118 48.00 104.00 0.00 2.09 2.09271 118 48.00 105.00 0.00 2.11 2.11272 118 48.00 106.00 0.00 2.13 2.13

273 118 48.00 107.00 0.00 2.15 2.15274 118 48.00 108.00 0.00 2.17 2.17275 118 48.00 109.00 0.00 2.19 2.19276 118 48.00 110.00 0.00 2.21 2.21277 118 48.00 111.00 0.00 2.23 2.23

278 118 48.00 112.00 0.00 2.25 2.25279 118 48.00 113.00 0.00 2.27 2.27280 118 48.00 114.00 0.00 2.29 2.29281 118 48.00 115.00 0.00 2.31 2.31282 118 48.00 116.00 0.00 2.33 2.33

283 118 48.00 117.00 0.00 2.35 2.35284 118 48.00 118.00 0.00 2.37 2.37285 118 48.00 119.00 0.00 2.39 2.39286 118 48.00 120.00 0.00 2.41 2.41287 118 48.00 121.00 0.00 2.43 2.43

288 118 48.00 122.00 0.00 2.45 2.45289 118 48.00 123.00 0.00 2.47 2.47290 118 48.00 124.00 0.00 2.49 2.49291 118 48.00 125.00 0.00 2.51 2.51292 118 48.00 126.00 0.00 2.53 2.53

293 118 48.00 127.00 0.00 2.55 2.55294 118 48.00 128.00 0.00 2.57 2.57295 118 48.00 129.00 0.00 2.59 2.59296 118 48.00 130.00 0.00 2.61 2.61297 118 48.00 131.00 0.00 2.63 2.63

298 118 48.00 132.00 0.00 2.65 2.65299 118 48.00 133.00 0.00 2.67 2.67300 118 48.00 134.00 0.00 2.69 2.69301 118 48.00 135.00 0.00 2.71 2.71302 118 48.00 136.00 0.00 2.73 2.73

303 118 48.00 137.00 0.00 2.75 2.75304 118 48.00 138.00 0.00 2.77 2.77305 118 48.00 139.00 0.00 2.79 2.79306 118 48.00 140.00 0.00 2.81 2.81307 118 48.00 141.00 0.00 2.83 2.83

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Page 148

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter Z

308 118 48.00 142.00 0.00 2.85 2.85309 118 48.00 143.00 0.00 2.87 2.87310 118 48.00 144.00 0.00 2.89 2.89311 118 48.00 145.00 0.00 2.91 2.91312 118 48.00 146.00 0.00 2.93 2.93

313 118 48.00 147.00 0.00 2.95 2.95314 118 48.00 148.00 0.00 2.97 2.97315 118 48.00 149.00 0.00 2.99 2.99316 118 48.00 150.00 0.00 3.01 3.01317 118 48.00 151.00 0.00 3.03 3.03

318 118 48.00 152.00 0.00 3.05 3.05319 118 48.00 153.00 0.00 3.07 3.07320 118 48.00 154.00 0.00 3.09 3.09321 118 48.00 155.00 0.00 3.11 3.11322 118 48.00 156.00 0.00 3.13 3.13

323 118 48.00 157.00 0.00 3.15 3.15324 118 48.00 158.00 0.00 3.17 3.17325 118 48.00 159.00 0.00 3.19 3.19326 118 48.00 160.00 0.00 3.21 3.21327 118 48.00 161.00 0.00 3.23 3.23

328 118 48.00 162.00 0.00 3.25 3.25329 118 48.00 163.00 0.00 3.27 3.27330 118 48.00 164.00 0.00 3.29 3.29331 118 48.00 165.00 0.00 3.31 3.31332 118 48.00 166.00 0.00 3.33 3.33

333 118 48.00 167.00 0.00 3.35 3.35334 118 48.00 168.00 0.00 3.37 3.37335 118 48.00 169.00 0.00 3.39 3.39336 118 48.00 170.00 0.00 3.41 3.41337 118 48.00 171.00 0.00 3.43 3.43

338 118 48.00 172.00 0.00 3.45 3.45339 118 48.00 173.00 0.00 3.47 3.47340 118 48.00 174.00 0.00 3.49 3.49341 118 48.00 175.00 0.00 3.51 3.51342 118 48.00 176.00 0.00 3.53 3.53

343 118 48.00 177.00 0.00 3.55 3.55344 118 48.00 178.00 0.00 3.57 3.57345 118 48.00 179.00 0.00 3.59 3.59346 118 48.00 180.00 0.00 3.61 3.61347 118 48.00 181.00 0.00 3.63 3.63

348 118 48.00 182.00 0.00 3.65 3.65349 118 48.00 183.00 0.00 3.67 3.67350 118 48.00 184.00 0.00 3.69 3.69351 118 48.00 185.00 0.00 3.71 3.71352 118 48.00 186.00 0.00 3.73 3.73

353 118 48.00 187.00 0.00 3.75 3.75354 118 48.00 188.00 0.00 3.77 3.77355 118 48.00 189.00 0.00 3.79 3.79356 118 48.00 190.00 0.00 3.81 3.81357 118 48.00 191.00 0.00 3.83 3.83

358 118 48.00 192.00 0.00 3.85 3.85359 118 48.00 193.00 0.00 3.87 3.87360 118 48.00 194.00 0.00 3.89 3.89361 118 48.00 195.00 0.00 3.91 3.91362 118 48.00 196.00 0.00 3.93 3.93

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Page 149

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter ZWeekly table

363 118 48.00 197.00 0.00 3.95 3.95364 118 48.00 198.00 0.00 3.97 3.97365 118 48.00 199.00 0.00 3.99 3.99366 118 48.00 200.00 0.00 4.01 4.01367 118 48.00 201.00 0.00 4.03 4.03

368 118 48.00 202.00 0.00 4.05 4.05369 118 48.00 203.00 0.00 4.07 4.07370 118 48.00 204.00 0.00 4.09 4.09371 118 48.00 205.00 0.00 4.11 4.11372 118 48.00 206.00 0.00 4.13 4.13

373 118 48.00 207.00 0.00 4.15 4.15374 118 48.00 208.00 0.00 4.17 4.17375 118 48.00 209.00 0.00 4.19 4.19376 118 48.00 210.00 0.00 4.21 4.21377 118 48.00 211.00 0.00 4.23 4.23

378 118 48.00 212.00 0.00 4.25 4.25379 118 48.00 213.00 0.00 4.27 4.27380 118 48.00 214.00 0.00 4.29 4.29381 118 48.00 215.00 0.00 4.31 4.31382 118 48.00 216.00 0.00 4.33 4.33

383 118 48.00 217.00 0.00 4.35 4.35384 118 48.00 218.00 0.00 4.37 4.37385 118 48.00 219.00 0.00 4.39 4.39386 118 48.00 220.00 0.00 4.41 4.41387 118 48.00 221.00 0.00 4.43 4.43

388 118 48.00 222.00 0.00 4.45 4.45389 118 48.00 223.00 0.00 4.47 4.47390 118 48.00 224.00 0.00 4.49 4.49391 118 48.00 225.00 0.00 4.51 4.51392 118 48.00 226.00 0.00 4.53 4.53

393 118 48.00 227.00 0.00 4.55 4.55394 118 48.00 228.00 0.00 4.57 4.57395 118 48.00 229.00 0.00 4.59 4.59396 118 48.00 230.00 0.00 4.61 4.61397 118 48.00 231.00 0.00 4.63 4.63

398 118 48.00 232.00 0.00 4.65 4.65399 118 48.00 233.00 0.00 4.67 4.67400 118 48.00 234.00 0.00 4.69 4.69401 118 48.00 235.00 0.00 4.71 4.71402 118 48.00 236.00 0.00 4.73 4.73

403 118 48.00 237.00 0.00 4.75 4.75404 118 48.00 238.00 0.00 4.77 4.77405 118 48.00 239.00 0.00 4.79 4.79406 118 48.00 240.00 0.00 4.81 4.81407 118 48.00 241.00 0.00 4.83 4.83

408 118 48.00 242.00 0.00 4.85 4.85409 118 48.00 243.00 0.00 4.87 4.87410 118 48.00 244.00 0.00 4.89 4.89411 118 48.00 245.00 0.00 4.91 4.91412 118 48.00 246.00 0.00 4.93 4.93

413 118 48.00 247.00 0.00 4.95 4.95414 118 48.00 248.00 0.00 4.97 4.97415 118 48.00 249.00 0.00 4.99 4.99416 118 48.00 250.00 0.00 5.01 5.01417 118 48.00 251.00 0.00 5.03 5.03

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Page 150

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter Z

418 118 48.00 252.00 0.00 5.05 5.05419 118 48.00 253.00 0.00 5.07 5.07420 118 48.00 254.00 0.00 5.09 5.09421 118 48.00 255.00 0.00 5.11 5.11422 118 48.00 256.00 0.00 5.13 5.13

423 118 48.00 257.00 0.00 5.15 5.15424 118 48.00 258.00 0.00 5.17 5.17425 118 48.00 259.00 0.00 5.19 5.19426 118 48.00 260.00 0.00 5.21 5.21427 118 48.00 261.00 0.00 5.23 5.23

428 118 48.00 262.00 0.00 5.25 5.25429 118 48.00 263.00 0.00 5.27 5.27430 118 48.00 264.00 0.00 5.29 5.29431 118 48.00 265.00 0.00 5.31 5.31432 118 48.00 266.00 0.00 5.33 5.33

433 118 48.00 267.00 0.00 5.35 5.35434 118 48.00 268.00 0.00 5.37 5.37435 118 48.00 269.00 0.00 5.39 5.39436 118 48.00 270.00 0.00 5.41 5.41437 118 48.00 271.00 0.00 5.43 5.43

438 118 48.00 272.00 0.00 5.45 5.45439 118 48.00 273.00 0.00 5.47 5.47440 118 48.00 274.00 0.00 5.49 5.49441 118 48.00 275.00 0.00 5.51 5.51442 118 48.00 276.00 0.00 5.53 5.53

443 118 48.00 277.00 0.00 5.55 5.55444 118 48.00 278.00 0.00 5.57 5.57445 118 48.00 279.00 0.00 5.59 5.59446 118 48.00 280.00 0.00 5.61 5.61447 118 48.00 281.00 0.00 5.63 5.63

448 118 48.00 282.00 0.00 5.65 5.65449 118 48.00 283.00 0.00 5.67 5.67450 118 48.00 284.00 0.00 5.69 5.69451 118 48.00 285.00 0.00 5.71 5.71452 118 48.00 286.00 0.00 5.73 5.73

453 118 48.00 287.00 0.00 5.75 5.75454 118 48.00 288.00 0.00 5.77 5.77455 118 48.00 289.00 0.00 5.79 5.79456 118 48.00 290.00 0.00 5.81 5.81457 118 48.00 291.00 0.00 5.83 5.83

458 118 48.00 292.00 0.00 5.85 5.85459 118 48.00 293.00 0.00 5.87 5.87460 118 48.00 294.00 0.00 5.89 5.89461 118 48.00 295.00 0.00 5.91 5.91462 118 48.00 296.00 0.00 5.93 5.93

463 118 48.00 297.00 0.00 5.95 5.95464 118 48.00 298.00 0.00 5.97 5.97465 118 48.00 299.00 0.00 5.99 5.99466 118 48.00 300.00 0.00 6.01 6.01467 118 48.00 301.00 0.00 6.03 6.03

468 118 48.00 302.00 0.00 6.05 6.05469 118 48.00 303.00 0.00 6.07 6.07470 118 48.00 304.00 0.00 6.09 6.09471 118 48.00 305.00 0.00 6.11 6.11472 118 48.00 306.00 0.00 6.13 6.13

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Page 151

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter ZWeekly table

473 118 48.00 307.00 0.00 6.15 6.15474 118 48.00 308.00 0.00 6.17 6.17475 118 48.00 309.00 0.00 6.19 6.19476 118 48.00 310.00 0.00 6.21 6.21477 118 48.00 311.00 0.00 6.23 6.23

478 118 48.00 312.00 0.00 6.25 6.25479 118 48.00 313.00 0.00 6.27 6.27480 118 48.00 314.00 0.00 6.29 6.29481 118 48.00 315.00 0.00 6.31 6.31482 118 48.00 316.00 0.00 6.33 6.33

483 118 48.00 317.00 0.00 6.35 6.35484 118 48.00 318.00 0.00 6.37 6.37485 118 48.00 319.00 0.00 6.39 6.39486 118 48.00 320.00 0.00 6.41 6.41487 118 48.00 321.00 0.00 6.43 6.43

488 118 48.00 322.00 0.00 6.45 6.45489 118 48.00 323.00 0.00 6.47 6.47490 118 48.00 324.00 0.00 6.49 6.49491 118 48.00 325.00 0.00 6.51 6.51492 118 48.00 326.00 0.00 6.53 6.53

493 118 48.00 327.00 0.00 6.55 6.55494 118 48.00 328.00 0.00 6.57 6.57495 118 48.00 329.00 0.00 6.59 6.59496 118 48.00 330.00 0.00 6.61 6.61497 118 48.00 331.00 0.00 6.63 6.63

498 118 48.00 332.00 0.00 6.65 6.65499 118 48.00 333.00 0.00 6.67 6.67500 118 48.00 334.00 0.00 6.69 6.69501 118 48.00 335.00 0.00 6.71 6.71502 118 48.00 336.00 0.00 6.73 6.73

503 118 48.00 337.00 0.00 6.75 6.75504 118 48.00 338.00 0.00 6.77 6.77505 118 48.00 339.00 0.00 6.79 6.79506 118 48.00 340.00 0.00 6.81 6.81507 118 48.00 341.00 0.00 6.83 6.83

508 118 48.00 342.00 0.00 6.85 6.85509 118 48.00 343.00 0.00 6.87 6.87510 118 48.00 344.00 0.00 6.89 6.89511 118 48.00 345.00 0.00 6.91 6.91512 118 48.00 346.00 0.00 6.93 6.93

513 118 48.00 347.00 0.00 6.95 6.95514 118 48.00 348.00 0.00 6.97 6.97515 118 48.00 349.00 0.00 6.99 6.99516 118 48.00 350.00 0.00 7.01 7.01517 118 48.00 351.00 0.00 7.03 7.03

518 118 48.00 352.00 0.00 7.05 7.05519 118 48.00 353.00 0.00 7.07 7.07520 118 48.00 354.00 0.00 7.09 7.09521 118 48.00 355.00 0.00 7.11 7.11522 118 48.00 356.00 0.00 7.13 7.13

523 118 48.00 357.00 0.00 7.15 7.15524 118 48.00 358.00 0.00 7.17 7.17525 118 48.00 359.00 0.00 7.19 7.19526 118 48.00 360.00 0.00 7.21 7.21527 118 48.00 361.00 0.00 7.23 7.23

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Page 152

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter Z

528 118 48.00 362.00 0.00 7.25 7.25529 118 48.00 363.00 0.00 7.27 7.27530 118 48.00 364.00 0.00 7.29 7.29531 118 48.00 365.00 0.00 7.31 7.31532 118 48.00 366.00 0.00 7.33 7.33

533 118 48.00 367.00 0.00 7.35 7.35534 118 48.00 368.00 0.00 7.37 7.37535 118 48.00 369.00 0.00 7.39 7.39536 118 48.00 370.00 0.00 7.41 7.41537 118 48.00 371.00 0.00 7.43 7.43

538 118 48.00 372.00 0.00 7.45 7.45539 118 48.00 373.00 0.00 7.47 7.47540 118 48.00 374.00 0.00 7.49 7.49541 118 48.00 375.00 0.00 7.51 7.51542 118 48.00 376.00 0.00 7.53 7.53

543 118 48.00 377.00 0.00 7.55 7.55544 118 48.00 378.00 0.00 7.57 7.57545 118 48.00 379.00 0.00 7.59 7.59546 118 48.00 380.00 0.00 7.61 7.61547 118 48.00 381.00 0.00 7.63 7.63

548 118 48.00 382.00 0.00 7.65 7.65549 118 48.00 383.00 0.00 7.67 7.67550 118 48.00 384.00 0.00 7.69 7.69551 118 48.00 385.00 0.00 7.71 7.71552 118 48.00 386.00 0.00 7.73 7.73

553 118 48.00 387.00 0.00 7.75 7.75554 118 48.00 388.00 0.00 7.77 7.77555 118 48.00 389.00 0.00 7.79 7.79556 118 48.00 390.00 0.00 7.81 7.81557 118 48.00 391.00 0.00 7.83 7.83

558 118 48.00 392.00 0.00 7.85 7.85559 118 48.00 393.00 0.00 7.87 7.87560 118 48.00 394.00 0.00 7.89 7.89561 118 48.00 395.00 0.00 7.91 7.91562 118 48.00 396.00 0.00 7.93 7.93

563 118 48.00 397.00 0.00 7.95 7.95564 118 48.00 398.00 0.00 7.97 7.97565 118 48.00 399.00 0.00 7.99 7.99566 118 48.00 400.00 0.00 8.01 8.01567 118 48.00 401.00 0.00 8.03 8.03

568 118 48.00 402.00 0.00 8.05 8.05569 118 48.00 403.00 0.00 8.07 8.07570 118 48.00 404.00 0.00 8.09 8.09571 118 48.00 405.00 0.00 8.11 8.11572 118 48.00 406.00 0.00 8.13 8.13

573 118 48.00 407.00 0.00 8.15 8.15574 118 48.00 408.00 0.00 8.17 8.17575 118 48.00 409.00 0.00 8.19 8.19576 118 48.00 410.00 0.00 8.21 8.21577 118 48.00 411.00 0.00 8.23 8.23

578 118 48.00 412.00 0.00 8.25 8.25579 118 48.00 413.00 0.00 8.27 8.27580 118 48.00 414.00 0.00 8.29 8.29581 118 48.00 415.00 0.00 8.31 8.31582 118 48.00 416.00 0.00 8.33 8.33

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Page 153

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter ZWeekly table

583 118 48.00 417.00 0.00 8.35 8.35584 118 48.00 418.00 0.00 8.37 8.37585 118 48.00 419.00 0.00 8.39 8.39586 118 48.00 420.00 0.00 8.41 8.41587 118 48.00 421.00 0.00 8.43 8.43

588 118 48.00 422.00 0.00 8.45 8.45589 118 48.00 423.00 0.00 8.47 8.47590 118 48.00 424.00 0.00 8.49 8.49591 118 48.00 425.00 0.00 8.51 8.51592 118 48.00 426.00 0.00 8.53 8.53

593 118 48.00 427.00 0.00 8.55 8.55594 118 48.00 428.00 0.00 8.57 8.57595 118 48.00 429.00 0.00 8.59 8.59596 118 48.00 430.00 0.00 8.61 8.61597 118 48.00 431.00 0.00 8.63 8.63

598 118 48.00 432.00 0.00 8.65 8.65599 118 48.00 433.00 0.00 8.67 8.67600 118 48.00 434.00 0.00 8.69 8.69601 118 48.00 435.00 0.00 8.71 8.71602 118 48.00 436.00 0.00 8.73 8.73

603 118 48.00 437.00 0.00 8.75 8.75604 118 48.00 438.00 0.00 8.77 8.77605 118 48.00 439.00 0.00 8.79 8.79606 118 48.00 440.00 0.00 8.81 8.81607 118 48.00 441.00 0.00 8.83 8.83

608 118 48.00 442.00 0.00 8.85 8.85609 118 48.00 443.00 0.00 8.87 8.87610 118 48.00 444.00 0.00 8.89 8.89611 118 48.00 445.00 0.00 8.91 8.91612 118 48.00 446.00 0.00 8.93 8.93

613 118 48.00 447.00 0.00 8.95 8.95614 118 48.00 448.00 0.00 8.97 8.97615 118 48.00 449.00 0.00 8.99 8.99616 118 48.00 450.00 0.00 9.01 9.01617 118 48.00 451.00 0.00 9.03 9.03

618 118 48.00 452.00 0.00 9.05 9.05619 118 48.00 453.00 0.00 9.07 9.07620 118 48.00 454.00 0.00 9.09 9.09621 118 48.00 455.00 0.00 9.11 9.11622 118 48.00 456.00 0.00 9.13 9.13

623 118 48.00 457.00 0.00 9.15 9.15624 118 48.00 458.00 0.00 9.17 9.17625 118 48.00 459.00 0.00 9.19 9.19626 118 48.00 460.00 0.00 9.21 9.21627 118 48.00 461.00 0.00 9.23 9.23

628 118 48.00 462.00 0.00 9.25 9.25629 118 48.00 463.00 0.00 9.27 9.27630 118 48.00 464.00 0.00 9.29 9.29631 118 48.00 465.00 0.00 9.31 9.31632 118 48.00 466.00 0.00 9.33 9.33

633 118 48.00 467.00 0.00 9.35 9.35634 118 48.00 468.00 0.00 9.37 9.37635 118 48.00 469.00 0.00 9.39 9.39636 118 48.00 470.00 0.00 9.41 9.41637 118 48.00 471.00 0.00 9.43 9.43

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Page 154

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter Z

638 118 48.00 472.00 0.00 9.45 9.45639 118 48.00 473.00 0.00 9.47 9.47640 118 48.00 474.00 0.00 9.49 9.49641 118 48.00 475.00 0.00 9.51 9.51642 118 48.00 476.00 0.00 9.53 9.53

643 118 48.00 477.00 0.00 9.55 9.55644 118 48.00 478.00 0.00 9.57 9.57645 118 48.00 479.00 0.00 9.59 9.59646 118 48.00 480.00 0.00 9.61 9.61647 118 48.00 481.00 0.00 9.63 9.63

648 118 48.00 482.00 0.00 9.65 9.65649 118 48.00 483.00 0.00 9.67 9.67650 118 48.00 484.00 0.00 9.69 9.69651 118 48.00 485.00 0.00 9.71 9.71652 118 48.00 486.00 0.00 9.73 9.73

653 118 48.00 487.00 0.00 9.75 9.75654 118 48.00 488.00 0.00 9.77 9.77655 118 48.00 489.00 0.00 9.79 9.79656 118 48.00 490.00 0.00 9.81 9.81657 118 48.00 491.00 0.00 9.83 9.83

658 118 48.00 492.00 0.00 9.85 9.85659 118 48.00 493.00 0.00 9.87 9.87660 118 48.00 494.00 0.00 9.89 9.89661 118 48.00 495.00 0.00 9.91 9.91662 118 48.00 496.00 0.00 9.93 9.93

663 118 48.00 497.00 0.00 9.95 9.95664 118 48.00 498.00 0.00 9.97 9.97665 118 48.00 499.00 0.00 9.99 9.99666 118 48.00 500.00 0.00 10.01 10.01667 118 48.00 501.00 0.00 10.03 10.03

668 118 48.00 502.00 0.00 10.05 10.05669 118 48.00 503.00 0.00 10.07 10.07670 118 48.00 504.00 0.00 10.09 10.09671 118 48.00 505.00 0.00 10.11 10.11672 118 48.00 506.00 0.00 10.13 10.13

673 118 48.00 507.00 0.00 10.15 10.15674 118 48.00 508.00 0.00 10.17 10.17675 118 48.00 509.00 0.00 10.19 10.19676 118 48.00 510.00 0.00 10.21 10.21677 118 48.00 511.00 0.00 10.23 10.23

678 118 48.00 512.00 0.00 10.25 10.25679 118 48.00 513.00 0.00 10.27 10.27680 118 48.00 514.00 0.00 10.29 10.29681 118 48.00 515.00 0.00 10.31 10.31682 118 48.00 516.00 0.00 10.33 10.33

683 118 48.00 517.00 0.00 10.35 10.35684 118 48.00 518.00 0.00 10.37 10.37685 118 48.00 519.00 0.00 10.39 10.39686 118 48.00 520.00 0.00 10.41 10.41687 118 48.00 521.00 0.00 10.43 10.43

688 118 48.00 522.00 0.00 10.45 10.45689 118 48.00 523.00 0.00 10.47 10.47690 118 48.00 524.00 0.00 10.49 10.49691 118 48.00 525.00 0.00 10.51 10.51692 118 48.00 526.00 0.00 10.53 10.53

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Page 155

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter ZWeekly table

693 118 48.00 527.00 0.00 10.55 10.55694 118 48.00 528.00 0.00 10.57 10.57695 118 48.00 529.00 0.00 10.59 10.59696 118 48.00 530.00 0.00 10.61 10.61697 118 48.00 531.00 0.00 10.63 10.63

698 118 48.00 532.00 0.00 10.65 10.65699 118 48.00 533.00 0.00 10.67 10.67700 118 48.00 534.00 0.00 10.69 10.69701 118 48.00 535.00 0.00 10.71 10.71702 118 48.00 536.00 0.00 10.73 10.73

703 118 48.00 537.00 0.00 10.75 10.75704 118 48.00 538.00 0.00 10.77 10.77705 118 48.00 539.00 0.00 10.79 10.79706 118 48.00 540.00 0.00 10.81 10.81707 118 48.00 541.00 0.00 10.83 10.83

708 118 48.00 542.00 0.00 10.85 10.85709 118 48.00 543.00 0.00 10.87 10.87710 118 48.00 544.00 0.00 10.89 10.89711 118 48.00 545.00 0.00 10.91 10.91712 118 48.00 546.00 0.00 10.93 10.93

713 118 48.00 547.00 0.00 10.95 10.95714 118 48.00 548.00 0.00 10.97 10.97715 118 48.00 549.00 0.00 10.99 10.99716 118 48.00 550.00 0.00 11.01 11.01717 118 48.00 551.00 0.00 11.03 11.03

718 118 48.00 552.00 0.00 11.05 11.05719 118 48.00 553.00 0.00 11.07 11.07720 118 48.00 554.00 0.00 11.09 11.09721 118 48.00 555.00 0.00 11.11 11.11722 118 48.00 556.00 0.00 11.13 11.13

723 118 48.00 557.00 0.00 11.15 11.15724 118 48.00 558.00 0.00 11.17 11.17725 118 48.00 559.00 0.00 11.19 11.19726 118 48.00 560.00 0.00 11.21 11.21727 118 48.00 561.00 0.00 11.23 11.23

728 118 48.00 562.00 0.00 11.25 11.25729 118 48.00 563.00 0.00 11.27 11.27730 118 48.00 564.00 0.00 11.29 11.29731 118 48.00 565.00 0.00 11.31 11.31732 118 48.00 566.00 0.00 11.33 11.33

733 118 48.00 567.00 0.00 11.35 11.35734 118 48.00 568.00 0.00 11.37 11.37735 118 48.00 569.00 0.00 11.39 11.39736 118 48.00 570.00 0.00 11.41 11.41737 118 48.00 571.00 0.00 11.43 11.43

738 118 48.00 572.00 0.00 11.45 11.45739 118 48.00 573.00 0.00 11.47 11.47740 118 48.00 574.00 0.00 11.49 11.49741 118 48.00 575.00 0.00 11.51 11.51742 118 48.00 576.00 0.00 11.53 11.53

743 118 48.00 577.00 0.00 11.55 11.55744 118 48.00 578.00 0.00 11.57 11.57745 118 48.00 579.00 0.00 11.59 11.59746 118 48.00 580.00 0.00 11.61 11.61747 118 48.00 581.00 0.00 11.63 11.63

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Page 156

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter Z

748 118 48.00 582.00 0.00 11.65 11.65749 118 48.00 583.00 0.00 11.67 11.67750 118 48.00 584.00 0.00 11.69 11.69751 118 48.00 585.00 0.00 11.71 11.71752 118 48.00 586.00 0.00 11.73 11.73

753 118 48.00 587.00 0.00 11.75 11.75754 118 48.00 588.00 0.00 11.77 11.77755 118 48.00 589.00 0.00 11.79 11.79756 118 48.00 590.00 0.00 11.81 11.81757 118 48.00 591.00 0.00 11.83 11.83

758 118 48.00 592.00 0.00 11.85 11.85759 118 48.00 593.00 0.00 11.87 11.87760 118 48.00 594.00 0.00 11.89 11.89761 118 48.00 595.00 0.00 11.91 11.91762 118 48.00 596.00 0.00 11.93 11.93

763 118 48.00 597.00 0.00 11.95 11.95764 118 48.00 598.00 0.00 11.97 11.97765 118 48.00 599.00 0.00 11.99 11.99766 118 48.00 600.00 0.00 12.01 12.01767 118 48.00 601.00 0.00 12.03 12.03

768 118 48.00 602.00 0.00 12.05 12.05769 118 48.00 603.00 0.00 12.07 12.07770 118 48.00 604.00 0.00 12.09 12.09771 118 48.00 605.00 0.00 12.11 12.11772 118 48.00 606.00 0.00 12.13 12.13

773 118 48.00 607.00 0.00 12.15 12.15774 118 48.00 608.00 0.00 12.17 12.17775 118 48.00 609.00 0.00 12.19 12.19776 118 48.00 610.00 0.00 12.21 12.21777 118 48.00 611.00 0.00 12.23 12.23

778 118 48.00 612.00 0.00 12.25 12.25779 118 48.00 613.00 0.00 12.27 12.27780 118 48.00 614.00 0.00 12.29 12.29781 118 48.00 615.00 0.00 12.31 12.31782 118 48.00 616.00 0.00 12.33 12.33

783 118 48.00 617.00 0.00 12.35 12.35784 118 48.00 618.00 0.00 12.37 12.37785 118 48.00 619.00 0.00 12.39 12.39786 118 48.00 620.00 0.00 12.41 12.41787 118 48.00 621.00 0.00 12.43 12.43

788 118 48.00 622.00 0.00 12.45 12.45789 118 48.00 623.00 0.00 12.47 12.47790 118 48.00 624.00 0.00 12.49 12.49791 118 48.00 625.00 0.00 12.51 12.51792 118 48.00 626.00 0.00 12.53 12.53

793 118 48.00 627.00 0.00 12.55 12.55794 118 48.00 628.00 0.00 12.57 12.57795 118 48.00 629.00 0.00 12.59 12.59796 118 48.00 630.00 0.00 12.61 12.61797 118 48.00 631.00 0.00 12.63 12.63

798 118 48.00 632.00 0.00 12.65 12.65799 118 48.00 633.00 0.00 12.67 12.67800 118 48.00 634.00 0.00 12.69 12.69801 118 48.00 635.00 0.00 12.71 12.71802 118 48.00 636.00 0.00 12.73 12.73

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Page 157

Table letter ZWeekly table

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

803 118 48.00 637.00 0.00 12.75 12.75804 118 48.00 638.00 0.00 12.77 12.77805 118 48.00 639.00 0.00 12.79 12.79806 118 48.00 640.00 0.00 12.81 12.81807 118 48.00 641.00 0.00 12.83 12.83

808 118 48.00 642.00 0.00 12.85 12.85809 118 48.00 643.00 0.00 12.87 12.87810 118 48.00 644.00 0.00 12.89 12.89811 118 48.00 645.00 0.00 12.91 12.91812 118 48.00 646.00 0.00 12.93 12.93

813 118 48.00 647.00 0.00 12.95 12.95814 118 48.00 648.00 0.00 12.97 12.97815 118 48.00 649.00 0.00 12.99 12.99816 118 48.00 650.00 0.00 13.01 13.01817 118 48.00 651.00 0.00 13.03 13.03

818 118 48.00 652.00 0.00 13.05 13.05819 118 48.00 653.00 0.00 13.07 13.07820 118 48.00 654.00 0.00 13.09 13.09821 118 48.00 655.00 0.00 13.11 13.11822 118 48.00 656.00 0.00 13.13 13.13

823 118 48.00 657.00 0.00 13.15 13.15824 118 48.00 658.00 0.00 13.17 13.17825 118 48.00 659.00 0.00 13.19 13.19826 118 48.00 660.00 0.00 13.21 13.21827 118 48.00 661.00 0.00 13.23 13.23

828 118 48.00 662.00 0.00 13.25 13.25829 118 48.00 663.00 0.00 13.27 13.27830 118 48.00 664.00 0.00 13.29 13.29831 118 48.00 665.00 0.00 13.31 13.31832 118 48.00 666.00 0.00 13.33 13.33

833 118 48.00 667.00 0.00 13.35 13.35834 118 48.00 668.00 0.00 13.37 13.37835 118 48.00 669.00 0.00 13.39 13.39836 118 48.00 670.00 0.00 13.41 13.41837 118 48.00 671.00 0.00 13.43 13.43

838 118 48.00 672.00 0.00 13.45 13.45839 118 48.00 673.00 0.00 13.47 13.47840 118 48.00 674.00 0.00 13.49 13.49841 118 48.00 675.00 0.00 13.51 13.51842 118 48.00 676.00 0.00 13.53 13.53

843 118 48.00 677.00 0.00 13.55 13.55844 118 48.00 678.00 0.00 13.57 13.57845 118 48.00 679.00 0.00 13.59 13.59846 118 48.00 680.00 0.00 13.61 13.61847 118 48.00 681.00 0.00 13.63 13.63

848 118 48.00 682.00 0.00 13.65 13.65849 118 48.00 683.00 0.00 13.67 13.67850 118 48.00 684.00 0.00 13.69 13.69851 118 48.00 685.00 0.00 13.71 13.71852 118 48.00 686.00 0.00 13.73 13.73

853 118 48.00 687.00 0.00 13.75 13.75854 118 48.00 688.00 0.00 13.77 13.77855 118 48.00 689.00 0.00 13.79 13.79856 118 48.00 690.00 0.00 13.81 13.81857 118 48.00 691.00 0.00 13.83 13.83

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Page 158

Weekly tableTable letter Z

858 118 48.00 692.00 0.00 13.85 13.85859 118 48.00 693.00 0.00 13.87 13.87860 118 48.00 694.00 0.00 13.89 13.89861 118 48.00 695.00 0.00 13.91 13.91862 118 48.00 696.00 0.00 13.93 13.93

863 118 48.00 697.00 0.00 13.95 13.95864 118 48.00 698.00 0.00 13.97 13.97865 118 48.00 699.00 0.00 13.99 13.99866 118 48.00 700.00 0.00 14.01 14.01867 118 48.00 701.00 0.00 14.03 14.03

868 118 48.00 702.00 0.00 14.05 14.05869 118 48.00 703.00 0.00 14.07 14.07870 118 48.00 704.00 0.00 14.09 14.09871 118 48.00 705.00 0.00 14.11 14.11872 118 48.00 706.00 0.00 14.13 14.13

873 118 48.00 707.00 0.00 14.15 14.15874 118 48.00 708.00 0.00 14.17 14.17875 118 48.00 709.00 0.00 14.19 14.19876 118 48.00 710.00 0.00 14.21 14.21877 118 48.00 711.00 0.00 14.23 14.23

878 118 48.00 712.00 0.00 14.25 14.25879 118 48.00 713.00 0.00 14.27 14.27880 118 48.00 714.00 0.00 14.29 14.29881 118 48.00 715.00 0.00 14.31 14.31882 118 48.00 716.00 0.00 14.33 14.33

883 118 48.00 717.00 0.00 14.35 14.35884 118 48.00 718.00 0.00 14.37 14.37885 118 48.00 719.00 0.00 14.39 14.39886 118 48.00 720.00 0.00 14.41 14.41887 118 48.00 721.00 0.00 14.43 14.43

888 118 48.00 722.00 0.00 14.45 14.45889 118 48.00 723.00 0.00 14.47 14.47890 118 48.00 724.00 0.00 14.49 14.49891 118 48.00 725.00 0.00 14.51 14.51892 118 48.00 726.00 0.00 14.53 14.53

893 118 48.00 727.00 0.00 14.55 14.55894 118 48.00 728.00 0.00 14.57 14.57895 118 48.00 729.00 0.00 14.59 14.59896 118 48.00 730.00 0.00 14.61 14.61897 118 48.00 731.00 0.00 14.63 14.63

898 118 48.00 732.00 0.00 14.65 14.65899 118 48.00 733.00 0.00 14.67 14.67900 118 48.00 734.00 0.00 14.69 14.69901 118 48.00 735.00 0.00 14.71 14.71902 118 48.00 736.00 0.00 14.73 14.73

903 118 48.00 737.00 0.00 14.75 14.75904 118 48.00 738.00 0.00 14.77 14.77905 118 48.00 739.00 0.00 14.79 14.79906 118 48.00 740.00 0.00 14.81 14.81907 118 48.00 741.00 0.00 14.83 14.83

908 118 48.00 742.00 0.00 14.85 14.85909 118 48.00 743.00 0.00 14.87 14.87910 118 48.00 744.00 0.00 14.89 14.89911 118 48.00 745.00 0.00 14.91 14.91912 118 48.00 746.00 0.00 14.93 14.93

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Page 159

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

If the employee’s gross pay is over £962, go to page 178.

Table letter ZWeekly table

913 118 48.00 747.00 0.00 14.95 14.95914 118 48.00 748.00 0.00 14.97 14.97915 118 48.00 749.00 0.00 14.99 14.99916 118 48.00 750.00 0.00 15.01 15.01917 118 48.00 751.00 0.00 15.03 15.03

918 118 48.00 752.00 0.00 15.05 15.05919 118 48.00 753.00 0.00 15.07 15.07920 118 48.00 754.00 0.00 15.09 15.09921 118 48.00 755.00 0.00 15.11 15.11922 118 48.00 756.00 0.00 15.13 15.13

923 118 48.00 757.00 0.00 15.15 15.15924 118 48.00 758.00 0.00 15.17 15.17925 118 48.00 759.00 0.00 15.19 15.19926 118 48.00 760.00 0.00 15.21 15.21927 118 48.00 761.00 0.00 15.23 15.23

928 118 48.00 762.00 0.00 15.25 15.25929 118 48.00 763.00 0.00 15.27 15.27930 118 48.00 764.00 0.00 15.29 15.29931 118 48.00 765.00 0.00 15.31 15.31932 118 48.00 766.00 0.00 15.33 15.33

933 118 48.00 767.00 0.00 15.35 15.35934 118 48.00 768.00 0.00 15.37 15.37935 118 48.00 769.00 0.00 15.39 15.39936 118 48.00 770.00 0.00 15.41 15.41937 118 48.00 771.00 0.00 15.43 15.43

938 118 48.00 772.00 0.00 15.45 15.45939 118 48.00 773.00 0.00 15.47 15.47940 118 48.00 774.00 0.00 15.49 15.49941 118 48.00 775.00 0.00 15.51 15.51942 118 48.00 776.00 0.00 15.53 15.53

943 118 48.00 777.00 0.00 15.55 15.55944 118 48.00 778.00 0.00 15.57 15.57945 118 48.00 779.00 0.00 15.59 15.59946 118 48.00 780.00 0.00 15.61 15.61947 118 48.00 781.00 0.00 15.63 15.63

948 118 48.00 782.00 0.00 15.65 15.65949 118 48.00 783.00 0.00 15.67 15.67950 118 48.00 784.00 0.00 15.69 15.69951 118 48.00 785.00 0.00 15.71 15.71952 118 48.00 786.00 0.00 15.73 15.73

953 118 48.00 787.00 0.00 15.75 15.75954 118 48.00 788.00 0.00 15.77 15.77955 118 48.00 789.00 0.00 15.79 15.79956 118 48.00 790.00 0.00 15.81 15.81957 118 48.00 791.00 0.00 15.83 15.83

958 118 48.00 792.00 0.00 15.85 15.85959 118 48.00 793.00 0.00 15.87 15.87960 118 48.00 794.00 0.00 15.89 15.89961 118 48.00 795.00 0.00 15.91 15.91962 118 48.00 796.00 0.00 15.92 15.92

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Page 160

Use this table for employees who are under the age of 21 for whom you hold form CA2700.

Do not use this table for:• any tax year other than 2019 to 2020

• employees who are aged 21 or over, for whom you hold form CA2700 (go to Table letter J)

• employees who are State Pension age or over (go to Table letter C in booklet CA41)

Completing form RT11, 'Deductions working sheet’ or substitute

1 Enter ‘Z’ in the NICs Category Letter column on form RT11.

2 Copy the figures in columns 1a – 1e of the table to columns 1a – 1e on the line next to the tax month in which the employee is paid, on form RT11.

If the employee’s total earnings fall between the LEL and the UEL/UST/AUST and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST/AUST, go to page 163.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step, with the exception of the LEL, PT, ST, UEL, UST and AUST is worked out at the mid-point of the steps so you and your employee may pay slightly more or less than if you used the exact percentage method.

Monthly table for NICs where employee has deferment for use from 6 April 2019 to 5 April 2020

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Up to and including £511.99

No NICs liability, make no entries on form RT11

512 512 0.00 0.00 0.00 0.00 0.00516 512 4.00 0.00 0.00 0.00 0.00520 512 8.00 0.00 0.00 0.00 0.00524 512 12.00 0.00 0.00 0.00 0.00528 512 16.00 0.00 0.00 0.00 0.00

532 512 20.00 0.00 0.00 0.00 0.00536 512 24.00 0.00 0.00 0.00 0.00540 512 28.00 0.00 0.00 0.00 0.00544 512 32.00 0.00 0.00 0.00 0.00548 512 36.00 0.00 0.00 0.00 0.00

552 512 40.00 0.00 0.00 0.00 0.00556 512 44.00 0.00 0.00 0.00 0.00560 512 48.00 0.00 0.00 0.00 0.00564 512 52.00 0.00 0.00 0.00 0.00568 512 56.00 0.00 0.00 0.00 0.00

572 512 60.00 0.00 0.00 0.00 0.00576 512 64.00 0.00 0.00 0.00 0.00580 512 68.00 0.00 0.00 0.00 0.00584 512 72.00 0.00 0.00 0.00 0.00588 512 76.00 0.00 0.00 0.00 0.00

592 512 80.00 0.00 0.00 0.00 0.00596 512 84.00 0.00 0.00 0.00 0.00600 512 88.00 0.00 0.00 0.00 0.00604 512 92.00 0.00 0.00 0.00 0.00608 512 96.00 0.00 0.00 0.00 0.00

Table letter Z

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Page 161

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter Z

612 512 100.00 0.00 0.00 0.00 0.00616 512 104.00 0.00 0.00 0.00 0.00620 512 108.00 0.00 0.00 0.00 0.00624 512 112.00 0.00 0.00 0.00 0.00628 512 116.00 0.00 0.00 0.00 0.00

632 512 120.00 0.00 0.00 0.00 0.00636 512 124.00 0.00 0.00 0.00 0.00640 512 128.00 0.00 0.00 0.00 0.00644 512 132.00 0.00 0.00 0.00 0.00648 512 136.00 0.00 0.00 0.00 0.00

652 512 140.00 0.00 0.00 0.00 0.00656 512 144.00 0.00 0.00 0.00 0.00660 512 148.00 0.00 0.00 0.00 0.00664 512 152.00 0.00 0.00 0.00 0.00668 512 156.00 0.00 0.00 0.00 0.00

672 512 160.00 0.00 0.00 0.00 0.00676 512 164.00 0.00 0.00 0.00 0.00680 512 168.00 0.00 0.00 0.00 0.00684 512 172.00 0.00 0.00 0.00 0.00688 512 176.00 0.00 0.00 0.00 0.00

692 512 180.00 0.00 0.00 0.00 0.00696 512 184.00 0.00 0.00 0.00 0.00700 512 188.00 0.00 0.00 0.00 0.00704 512 192.00 0.00 0.00 0.00 0.00708 512 196.00 0.00 0.00 0.00 0.00

712 512 200.00 0.00 0.00 0.00 0.00716 512 204.00 0.00 0.00 0.00 0.00719 512 207.00 0.00 0.00 0.00 0.00720 512 207.00 1.00 0.00 0.06 0.06724 512 207.00 5.00 0.00 0.14 0.14

728 512 207.00 9.00 0.00 0.22 0.22732 512 207.00 13.00 0.00 0.30 0.30736 512 207.00 17.00 0.00 0.38 0.38740 512 207.00 21.00 0.00 0.46 0.46744 512 207.00 25.00 0.00 0.54 0.54

748 512 207.00 29.00 0.00 0.62 0.62752 512 207.00 33.00 0.00 0.70 0.70756 512 207.00 37.00 0.00 0.78 0.78760 512 207.00 41.00 0.00 0.86 0.86764 512 207.00 45.00 0.00 0.94 0.94

768 512 207.00 49.00 0.00 1.02 1.02772 512 207.00 53.00 0.00 1.10 1.10776 512 207.00 57.00 0.00 1.18 1.18780 512 207.00 61.00 0.00 1.26 1.26784 512 207.00 65.00 0.00 1.34 1.34

788 512 207.00 69.00 0.00 1.42 1.42792 512 207.00 73.00 0.00 1.50 1.50796 512 207.00 77.00 0.00 1.58 1.58800 512 207.00 81.00 0.00 1.66 1.66804 512 207.00 85.00 0.00 1.74 1.74

808 512 207.00 89.00 0.00 1.82 1.82812 512 207.00 93.00 0.00 1.90 1.90816 512 207.00 97.00 0.00 1.98 1.98820 512 207.00 101.00 0.00 2.06 2.06824 512 207.00 105.00 0.00 2.14 2.14

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Page 162

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter Z

Page 162

828 512 207.00 109.00 0.00 2.22 2.22832 512 207.00 113.00 0.00 2.30 2.30836 512 207.00 117.00 0.00 2.38 2.38840 512 207.00 121.00 0.00 2.46 2.46844 512 207.00 125.00 0.00 2.54 2.54

848 512 207.00 129.00 0.00 2.62 2.62852 512 207.00 133.00 0.00 2.70 2.70856 512 207.00 137.00 0.00 2.78 2.78860 512 207.00 141.00 0.00 2.86 2.86864 512 207.00 145.00 0.00 2.94 2.94

868 512 207.00 149.00 0.00 3.02 3.02872 512 207.00 153.00 0.00 3.10 3.10876 512 207.00 157.00 0.00 3.18 3.18880 512 207.00 161.00 0.00 3.26 3.26884 512 207.00 165.00 0.00 3.34 3.34

888 512 207.00 169.00 0.00 3.42 3.42892 512 207.00 173.00 0.00 3.50 3.50896 512 207.00 177.00 0.00 3.58 3.58900 512 207.00 181.00 0.00 3.66 3.66904 512 207.00 185.00 0.00 3.74 3.74

908 512 207.00 189.00 0.00 3.82 3.82912 512 207.00 193.00 0.00 3.90 3.90916 512 207.00 197.00 0.00 3.98 3.98920 512 207.00 201.00 0.00 4.06 4.06924 512 207.00 205.00 0.00 4.14 4.14

928 512 207.00 209.00 0.00 4.22 4.22932 512 207.00 213.00 0.00 4.30 4.30936 512 207.00 217.00 0.00 4.38 4.38940 512 207.00 221.00 0.00 4.46 4.46944 512 207.00 225.00 0.00 4.54 4.54

948 512 207.00 229.00 0.00 4.62 4.62952 512 207.00 233.00 0.00 4.70 4.70956 512 207.00 237.00 0.00 4.78 4.78960 512 207.00 241.00 0.00 4.86 4.86964 512 207.00 245.00 0.00 4.94 4.94

968 512 207.00 249.00 0.00 5.02 5.02972 512 207.00 253.00 0.00 5.10 5.10976 512 207.00 257.00 0.00 5.18 5.18980 512 207.00 261.00 0.00 5.26 5.26984 512 207.00 265.00 0.00 5.34 5.34

988 512 207.00 269.00 0.00 5.42 5.42992 512 207.00 273.00 0.00 5.50 5.50996 512 207.00 277.00 0.00 5.58 5.581000 512 207.00 281.00 0.00 5.66 5.661004 512 207.00 285.00 0.00 5.74 5.74

1008 512 207.00 289.00 0.00 5.82 5.821012 512 207.00 293.00 0.00 5.90 5.901016 512 207.00 297.00 0.00 5.98 5.981020 512 207.00 301.00 0.00 6.06 6.061024 512 207.00 305.00 0.00 6.14 6.14

1028 512 207.00 309.00 0.00 6.22 6.221032 512 207.00 313.00 0.00 6.30 6.301036 512 207.00 317.00 0.00 6.38 6.381040 512 207.00 321.00 0.00 6.46 6.461044 512 207.00 325.00 0.00 6.54 6.54

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Page 163

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter ZMonthly table

Page 163

1048 512 207.00 329.00 0.00 6.62 6.621052 512 207.00 333.00 0.00 6.70 6.701056 512 207.00 337.00 0.00 6.78 6.781060 512 207.00 341.00 0.00 6.86 6.861064 512 207.00 345.00 0.00 6.94 6.94

1068 512 207.00 349.00 0.00 7.02 7.021072 512 207.00 353.00 0.00 7.10 7.101076 512 207.00 357.00 0.00 7.18 7.181080 512 207.00 361.00 0.00 7.26 7.261084 512 207.00 365.00 0.00 7.34 7.34

1088 512 207.00 369.00 0.00 7.42 7.421092 512 207.00 373.00 0.00 7.50 7.501096 512 207.00 377.00 0.00 7.58 7.581100 512 207.00 381.00 0.00 7.66 7.661104 512 207.00 385.00 0.00 7.74 7.74

1108 512 207.00 389.00 0.00 7.82 7.821112 512 207.00 393.00 0.00 7.90 7.901116 512 207.00 397.00 0.00 7.98 7.981120 512 207.00 401.00 0.00 8.06 8.061124 512 207.00 405.00 0.00 8.14 8.14

1128 512 207.00 409.00 0.00 8.22 8.221132 512 207.00 413.00 0.00 8.30 8.301136 512 207.00 417.00 0.00 8.38 8.381140 512 207.00 421.00 0.00 8.46 8.461144 512 207.00 425.00 0.00 8.54 8.54

1148 512 207.00 429.00 0.00 8.62 8.621152 512 207.00 433.00 0.00 8.70 8.701156 512 207.00 437.00 0.00 8.78 8.781160 512 207.00 441.00 0.00 8.86 8.861164 512 207.00 445.00 0.00 8.94 8.94

1168 512 207.00 449.00 0.00 9.02 9.021172 512 207.00 453.00 0.00 9.10 9.101176 512 207.00 457.00 0.00 9.18 9.181180 512 207.00 461.00 0.00 9.26 9.261184 512 207.00 465.00 0.00 9.34 9.34

1188 512 207.00 469.00 0.00 9.42 9.421192 512 207.00 473.00 0.00 9.50 9.501196 512 207.00 477.00 0.00 9.58 9.581200 512 207.00 481.00 0.00 9.66 9.661204 512 207.00 485.00 0.00 9.74 9.74

1208 512 207.00 489.00 0.00 9.82 9.821212 512 207.00 493.00 0.00 9.90 9.901216 512 207.00 497.00 0.00 9.98 9.981220 512 207.00 501.00 0.00 10.06 10.061224 512 207.00 505.00 0.00 10.14 10.14

1228 512 207.00 509.00 0.00 10.22 10.221232 512 207.00 513.00 0.00 10.30 10.301236 512 207.00 517.00 0.00 10.38 10.381240 512 207.00 521.00 0.00 10.46 10.461244 512 207.00 525.00 0.00 10.54 10.54

1248 512 207.00 529.00 0.00 10.62 10.621252 512 207.00 533.00 0.00 10.70 10.701256 512 207.00 537.00 0.00 10.78 10.781260 512 207.00 541.00 0.00 10.86 10.861264 512 207.00 545.00 0.00 10.94 10.94

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Page 164

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter Z

Page 164

1268 512 207.00 549.00 0.00 11.02 11.021272 512 207.00 553.00 0.00 11.10 11.101276 512 207.00 557.00 0.00 11.18 11.181280 512 207.00 561.00 0.00 11.26 11.261284 512 207.00 565.00 0.00 11.34 11.34

1288 512 207.00 569.00 0.00 11.42 11.421292 512 207.00 573.00 0.00 11.50 11.501296 512 207.00 577.00 0.00 11.58 11.581300 512 207.00 581.00 0.00 11.66 11.661304 512 207.00 585.00 0.00 11.74 11.74

1308 512 207.00 589.00 0.00 11.82 11.821312 512 207.00 593.00 0.00 11.90 11.901316 512 207.00 597.00 0.00 11.98 11.981320 512 207.00 601.00 0.00 12.06 12.061324 512 207.00 605.00 0.00 12.14 12.14

1328 512 207.00 609.00 0.00 12.22 12.221332 512 207.00 613.00 0.00 12.30 12.301336 512 207.00 617.00 0.00 12.38 12.381340 512 207.00 621.00 0.00 12.46 12.461344 512 207.00 625.00 0.00 12.54 12.54

1348 512 207.00 629.00 0.00 12.62 12.621352 512 207.00 633.00 0.00 12.70 12.701356 512 207.00 637.00 0.00 12.78 12.781360 512 207.00 641.00 0.00 12.86 12.861364 512 207.00 645.00 0.00 12.94 12.94

1368 512 207.00 649.00 0.00 13.02 13.021372 512 207.00 653.00 0.00 13.10 13.101376 512 207.00 657.00 0.00 13.18 13.181380 512 207.00 661.00 0.00 13.26 13.261384 512 207.00 665.00 0.00 13.34 13.34

1388 512 207.00 669.00 0.00 13.42 13.421392 512 207.00 673.00 0.00 13.50 13.501396 512 207.00 677.00 0.00 13.58 13.581400 512 207.00 681.00 0.00 13.66 13.661404 512 207.00 685.00 0.00 13.74 13.74

1408 512 207.00 689.00 0.00 13.82 13.821412 512 207.00 693.00 0.00 13.90 13.901416 512 207.00 697.00 0.00 13.98 13.981420 512 207.00 701.00 0.00 14.06 14.061424 512 207.00 705.00 0.00 14.14 14.14

1428 512 207.00 709.00 0.00 14.22 14.221432 512 207.00 713.00 0.00 14.30 14.301436 512 207.00 717.00 0.00 14.38 14.381440 512 207.00 721.00 0.00 14.46 14.461444 512 207.00 725.00 0.00 14.54 14.54

1448 512 207.00 729.00 0.00 14.62 14.621452 512 207.00 733.00 0.00 14.70 14.701456 512 207.00 737.00 0.00 14.78 14.781460 512 207.00 741.00 0.00 14.86 14.861464 512 207.00 745.00 0.00 14.94 14.94

1468 512 207.00 749.00 0.00 15.02 15.021472 512 207.00 753.00 0.00 15.10 15.101476 512 207.00 757.00 0.00 15.18 15.181480 512 207.00 761.00 0.00 15.26 15.261484 512 207.00 765.00 0.00 15.34 15.34

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Page 165

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter ZMonthly table

Page 165

1488 512 207.00 769.00 0.00 15.42 15.421492 512 207.00 773.00 0.00 15.50 15.501496 512 207.00 777.00 0.00 15.58 15.581500 512 207.00 781.00 0.00 15.66 15.661504 512 207.00 785.00 0.00 15.74 15.74

1508 512 207.00 789.00 0.00 15.82 15.821512 512 207.00 793.00 0.00 15.90 15.901516 512 207.00 797.00 0.00 15.98 15.981520 512 207.00 801.00 0.00 16.06 16.061524 512 207.00 805.00 0.00 16.14 16.14

1528 512 207.00 809.00 0.00 16.22 16.221532 512 207.00 813.00 0.00 16.30 16.301536 512 207.00 817.00 0.00 16.38 16.381540 512 207.00 821.00 0.00 16.46 16.461544 512 207.00 825.00 0.00 16.54 16.54

1548 512 207.00 829.00 0.00 16.62 16.621552 512 207.00 833.00 0.00 16.70 16.701556 512 207.00 837.00 0.00 16.78 16.781560 512 207.00 841.00 0.00 16.86 16.861564 512 207.00 845.00 0.00 16.94 16.94

1568 512 207.00 849.00 0.00 17.02 17.021572 512 207.00 853.00 0.00 17.10 17.101576 512 207.00 857.00 0.00 17.18 17.181580 512 207.00 861.00 0.00 17.26 17.261584 512 207.00 865.00 0.00 17.34 17.34

1588 512 207.00 869.00 0.00 17.42 17.421592 512 207.00 873.00 0.00 17.50 17.501596 512 207.00 877.00 0.00 17.58 17.581600 512 207.00 881.00 0.00 17.66 17.661604 512 207.00 885.00 0.00 17.74 17.74

1608 512 207.00 889.00 0.00 17.82 17.821612 512 207.00 893.00 0.00 17.90 17.901616 512 207.00 897.00 0.00 17.98 17.981620 512 207.00 901.00 0.00 18.06 18.061624 512 207.00 905.00 0.00 18.14 18.14

1628 512 207.00 909.00 0.00 18.22 18.221632 512 207.00 913.00 0.00 18.30 18.301636 512 207.00 917.00 0.00 18.38 18.381640 512 207.00 921.00 0.00 18.46 18.461644 512 207.00 925.00 0.00 18.54 18.54

1648 512 207.00 929.00 0.00 18.62 18.621652 512 207.00 933.00 0.00 18.70 18.701656 512 207.00 937.00 0.00 18.78 18.781660 512 207.00 941.00 0.00 18.86 18.861664 512 207.00 945.00 0.00 18.94 18.94

1668 512 207.00 949.00 0.00 19.02 19.021672 512 207.00 953.00 0.00 19.10 19.101676 512 207.00 957.00 0.00 19.18 19.181680 512 207.00 961.00 0.00 19.26 19.261684 512 207.00 965.00 0.00 19.34 19.34

1688 512 207.00 969.00 0.00 19.42 19.421692 512 207.00 973.00 0.00 19.50 19.501696 512 207.00 977.00 0.00 19.58 19.581700 512 207.00 981.00 0.00 19.66 19.661704 512 207.00 985.00 0.00 19.74 19.74

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Page 166

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter Z

Page 166

1708 512 207.00 989.00 0.00 19.82 19.821712 512 207.00 993.00 0.00 19.90 19.901716 512 207.00 997.00 0.00 19.98 19.981720 512 207.00 1001.00 0.00 20.06 20.061724 512 207.00 1005.00 0.00 20.14 20.14

1728 512 207.00 1009.00 0.00 20.22 20.221732 512 207.00 1013.00 0.00 20.30 20.301736 512 207.00 1017.00 0.00 20.38 20.381740 512 207.00 1021.00 0.00 20.46 20.461744 512 207.00 1025.00 0.00 20.54 20.54

1748 512 207.00 1029.00 0.00 20.62 20.621752 512 207.00 1033.00 0.00 20.70 20.701756 512 207.00 1037.00 0.00 20.78 20.781760 512 207.00 1041.00 0.00 20.86 20.861764 512 207.00 1045.00 0.00 20.94 20.94

1768 512 207.00 1049.00 0.00 21.02 21.021772 512 207.00 1053.00 0.00 21.10 21.101776 512 207.00 1057.00 0.00 21.18 21.181780 512 207.00 1061.00 0.00 21.26 21.261784 512 207.00 1065.00 0.00 21.34 21.34

1788 512 207.00 1069.00 0.00 21.42 21.421792 512 207.00 1073.00 0.00 21.50 21.501796 512 207.00 1077.00 0.00 21.58 21.581800 512 207.00 1081.00 0.00 21.66 21.661804 512 207.00 1085.00 0.00 21.74 21.74

1808 512 207.00 1089.00 0.00 21.82 21.821812 512 207.00 1093.00 0.00 21.90 21.901816 512 207.00 1097.00 0.00 21.98 21.981820 512 207.00 1101.00 0.00 22.06 22.061824 512 207.00 1105.00 0.00 22.14 22.14

1828 512 207.00 1109.00 0.00 22.22 22.221832 512 207.00 1113.00 0.00 22.30 22.301836 512 207.00 1117.00 0.00 22.38 22.381840 512 207.00 1121.00 0.00 22.46 22.461844 512 207.00 1125.00 0.00 22.54 22.54

1848 512 207.00 1129.00 0.00 22.62 22.621852 512 207.00 1133.00 0.00 22.70 22.701856 512 207.00 1137.00 0.00 22.78 22.781860 512 207.00 1141.00 0.00 22.86 22.861864 512 207.00 1145.00 0.00 22.94 22.94

1868 512 207.00 1149.00 0.00 23.02 23.021872 512 207.00 1153.00 0.00 23.10 23.101876 512 207.00 1157.00 0.00 23.18 23.181880 512 207.00 1161.00 0.00 23.26 23.261884 512 207.00 1165.00 0.00 23.34 23.34

1888 512 207.00 1169.00 0.00 23.42 23.421892 512 207.00 1173.00 0.00 23.50 23.501896 512 207.00 1177.00 0.00 23.58 23.581900 512 207.00 1181.00 0.00 23.66 23.661904 512 207.00 1185.00 0.00 23.74 23.74

1908 512 207.00 1189.00 0.00 23.82 23.821912 512 207.00 1193.00 0.00 23.90 23.901916 512 207.00 1197.00 0.00 23.98 23.981920 512 207.00 1201.00 0.00 24.06 24.061924 512 207.00 1205.00 0.00 24.14 24.14

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Page 167

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter ZMonthly table

Page 167

1928 512 207.00 1209.00 0.00 24.22 24.221932 512 207.00 1213.00 0.00 24.30 24.301936 512 207.00 1217.00 0.00 24.38 24.381940 512 207.00 1221.00 0.00 24.46 24.461944 512 207.00 1225.00 0.00 24.54 24.54

1948 512 207.00 1229.00 0.00 24.62 24.621952 512 207.00 1233.00 0.00 24.70 24.701956 512 207.00 1237.00 0.00 24.78 24.781960 512 207.00 1241.00 0.00 24.86 24.861964 512 207.00 1245.00 0.00 24.94 24.94

1968 512 207.00 1249.00 0.00 25.02 25.021972 512 207.00 1253.00 0.00 25.10 25.101976 512 207.00 1257.00 0.00 25.18 25.181980 512 207.00 1261.00 0.00 25.26 25.261984 512 207.00 1265.00 0.00 25.34 25.34

1988 512 207.00 1269.00 0.00 25.42 25.421992 512 207.00 1273.00 0.00 25.50 25.501996 512 207.00 1277.00 0.00 25.58 25.582000 512 207.00 1281.00 0.00 25.66 25.662004 512 207.00 1285.00 0.00 25.74 25.74

2008 512 207.00 1289.00 0.00 25.82 25.822012 512 207.00 1293.00 0.00 25.90 25.902016 512 207.00 1297.00 0.00 25.98 25.982020 512 207.00 1301.00 0.00 26.06 26.062024 512 207.00 1305.00 0.00 26.14 26.14

2028 512 207.00 1309.00 0.00 26.22 26.222032 512 207.00 1313.00 0.00 26.30 26.302036 512 207.00 1317.00 0.00 26.38 26.382040 512 207.00 1321.00 0.00 26.46 26.462044 512 207.00 1325.00 0.00 26.54 26.54

2048 512 207.00 1329.00 0.00 26.62 26.622052 512 207.00 1333.00 0.00 26.70 26.702056 512 207.00 1337.00 0.00 26.78 26.782060 512 207.00 1341.00 0.00 26.86 26.862064 512 207.00 1345.00 0.00 26.94 26.94

2068 512 207.00 1349.00 0.00 27.02 27.022072 512 207.00 1353.00 0.00 27.10 27.102076 512 207.00 1357.00 0.00 27.18 27.182080 512 207.00 1361.00 0.00 27.26 27.262084 512 207.00 1365.00 0.00 27.34 27.34

2088 512 207.00 1369.00 0.00 27.42 27.422092 512 207.00 1373.00 0.00 27.50 27.502096 512 207.00 1377.00 0.00 27.58 27.582100 512 207.00 1381.00 0.00 27.66 27.662104 512 207.00 1385.00 0.00 27.74 27.74

2108 512 207.00 1389.00 0.00 27.82 27.822112 512 207.00 1393.00 0.00 27.90 27.902116 512 207.00 1397.00 0.00 27.98 27.982120 512 207.00 1401.00 0.00 28.06 28.062124 512 207.00 1405.00 0.00 28.14 28.14

2128 512 207.00 1409.00 0.00 28.22 28.222132 512 207.00 1413.00 0.00 28.30 28.302136 512 207.00 1417.00 0.00 28.38 28.382140 512 207.00 1421.00 0.00 28.46 28.462144 512 207.00 1425.00 0.00 28.54 28.54

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Page 168

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter Z

Page 168

2148 512 207.00 1429.00 0.00 28.62 28.622152 512 207.00 1433.00 0.00 28.70 28.702156 512 207.00 1437.00 0.00 28.78 28.782160 512 207.00 1441.00 0.00 28.86 28.862164 512 207.00 1445.00 0.00 28.94 28.94

2168 512 207.00 1449.00 0.00 29.02 29.022172 512 207.00 1453.00 0.00 29.10 29.102176 512 207.00 1457.00 0.00 29.18 29.182180 512 207.00 1461.00 0.00 29.26 29.262184 512 207.00 1465.00 0.00 29.34 29.34

2188 512 207.00 1469.00 0.00 29.42 29.422192 512 207.00 1473.00 0.00 29.50 29.502196 512 207.00 1477.00 0.00 29.58 29.582200 512 207.00 1481.00 0.00 29.66 29.662204 512 207.00 1485.00 0.00 29.74 29.74

2208 512 207.00 1489.00 0.00 29.82 29.822212 512 207.00 1493.00 0.00 29.90 29.902216 512 207.00 1497.00 0.00 29.98 29.982220 512 207.00 1501.00 0.00 30.06 30.062224 512 207.00 1505.00 0.00 30.14 30.14

2228 512 207.00 1509.00 0.00 30.22 30.222232 512 207.00 1513.00 0.00 30.30 30.302236 512 207.00 1517.00 0.00 30.38 30.382240 512 207.00 1521.00 0.00 30.46 30.462244 512 207.00 1525.00 0.00 30.54 30.54

2248 512 207.00 1529.00 0.00 30.62 30.622252 512 207.00 1533.00 0.00 30.70 30.702256 512 207.00 1537.00 0.00 30.78 30.782260 512 207.00 1541.00 0.00 30.86 30.862264 512 207.00 1545.00 0.00 30.94 30.94

2268 512 207.00 1549.00 0.00 31.02 31.022272 512 207.00 1553.00 0.00 31.10 31.102276 512 207.00 1557.00 0.00 31.18 31.182280 512 207.00 1561.00 0.00 31.26 31.262284 512 207.00 1565.00 0.00 31.34 31.34

2288 512 207.00 1569.00 0.00 31.42 31.422292 512 207.00 1573.00 0.00 31.50 31.502296 512 207.00 1577.00 0.00 31.58 31.582300 512 207.00 1581.00 0.00 31.66 31.662304 512 207.00 1585.00 0.00 31.74 31.74

2308 512 207.00 1589.00 0.00 31.82 31.822312 512 207.00 1593.00 0.00 31.90 31.902316 512 207.00 1597.00 0.00 31.98 31.982320 512 207.00 1601.00 0.00 32.06 32.062324 512 207.00 1605.00 0.00 32.14 32.14

2328 512 207.00 1609.00 0.00 32.22 32.222332 512 207.00 1613.00 0.00 32.30 32.302336 512 207.00 1617.00 0.00 32.38 32.382340 512 207.00 1621.00 0.00 32.46 32.462344 512 207.00 1625.00 0.00 32.54 32.54

2348 512 207.00 1629.00 0.00 32.62 32.622352 512 207.00 1633.00 0.00 32.70 32.702356 512 207.00 1637.00 0.00 32.78 32.782360 512 207.00 1641.00 0.00 32.86 32.862364 512 207.00 1645.00 0.00 32.94 32.94

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Page 169

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter ZMonthly table

Page 169

2368 512 207.00 1649.00 0.00 33.02 33.022372 512 207.00 1653.00 0.00 33.10 33.102376 512 207.00 1657.00 0.00 33.18 33.182380 512 207.00 1661.00 0.00 33.26 33.262384 512 207.00 1665.00 0.00 33.34 33.34

2388 512 207.00 1669.00 0.00 33.42 33.422392 512 207.00 1673.00 0.00 33.50 33.502396 512 207.00 1677.00 0.00 33.58 33.582400 512 207.00 1681.00 0.00 33.66 33.662404 512 207.00 1685.00 0.00 33.74 33.74

2408 512 207.00 1689.00 0.00 33.82 33.822412 512 207.00 1693.00 0.00 33.90 33.902416 512 207.00 1697.00 0.00 33.98 33.982420 512 207.00 1701.00 0.00 34.06 34.062424 512 207.00 1705.00 0.00 34.14 34.14

2428 512 207.00 1709.00 0.00 34.22 34.222432 512 207.00 1713.00 0.00 34.30 34.302436 512 207.00 1717.00 0.00 34.38 34.382440 512 207.00 1721.00 0.00 34.46 34.462444 512 207.00 1725.00 0.00 34.54 34.54

2448 512 207.00 1729.00 0.00 34.62 34.622452 512 207.00 1733.00 0.00 34.70 34.702456 512 207.00 1737.00 0.00 34.78 34.782460 512 207.00 1741.00 0.00 34.86 34.862464 512 207.00 1745.00 0.00 34.94 34.94

2468 512 207.00 1749.00 0.00 35.02 35.022472 512 207.00 1753.00 0.00 35.10 35.102476 512 207.00 1757.00 0.00 35.18 35.182480 512 207.00 1761.00 0.00 35.26 35.262484 512 207.00 1765.00 0.00 35.34 35.34

2488 512 207.00 1769.00 0.00 35.42 35.422492 512 207.00 1773.00 0.00 35.50 35.502496 512 207.00 1777.00 0.00 35.58 35.582500 512 207.00 1781.00 0.00 35.66 35.662504 512 207.00 1785.00 0.00 35.74 35.74

2508 512 207.00 1789.00 0.00 35.82 35.822512 512 207.00 1793.00 0.00 35.90 35.902516 512 207.00 1797.00 0.00 35.98 35.982520 512 207.00 1801.00 0.00 36.06 36.062524 512 207.00 1805.00 0.00 36.14 36.14

2528 512 207.00 1809.00 0.00 36.22 36.222532 512 207.00 1813.00 0.00 36.30 36.302536 512 207.00 1817.00 0.00 36.38 36.382540 512 207.00 1821.00 0.00 36.46 36.462544 512 207.00 1825.00 0.00 36.54 36.54

2548 512 207.00 1829.00 0.00 36.62 36.622552 512 207.00 1833.00 0.00 36.70 36.702556 512 207.00 1837.00 0.00 36.78 36.782560 512 207.00 1841.00 0.00 36.86 36.862564 512 207.00 1845.00 0.00 36.94 36.94

2568 512 207.00 1849.00 0.00 37.02 37.022572 512 207.00 1853.00 0.00 37.10 37.102576 512 207.00 1857.00 0.00 37.18 37.182580 512 207.00 1861.00 0.00 37.26 37.262584 512 207.00 1865.00 0.00 37.34 37.34

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Page 170

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter Z

Page 170

2588 512 207.00 1869.00 0.00 37.42 37.422592 512 207.00 1873.00 0.00 37.50 37.502596 512 207.00 1877.00 0.00 37.58 37.582600 512 207.00 1881.00 0.00 37.66 37.662604 512 207.00 1885.00 0.00 37.74 37.74

2608 512 207.00 1889.00 0.00 37.82 37.822612 512 207.00 1893.00 0.00 37.90 37.902616 512 207.00 1897.00 0.00 37.98 37.982620 512 207.00 1901.00 0.00 38.06 38.062624 512 207.00 1905.00 0.00 38.14 38.14

2628 512 207.00 1909.00 0.00 38.22 38.222632 512 207.00 1913.00 0.00 38.30 38.302636 512 207.00 1917.00 0.00 38.38 38.382640 512 207.00 1921.00 0.00 38.46 38.462644 512 207.00 1925.00 0.00 38.54 38.54

2648 512 207.00 1929.00 0.00 38.62 38.622652 512 207.00 1933.00 0.00 38.70 38.702656 512 207.00 1937.00 0.00 38.78 38.782660 512 207.00 1941.00 0.00 38.86 38.862664 512 207.00 1945.00 0.00 38.94 38.94

2668 512 207.00 1949.00 0.00 39.02 39.022672 512 207.00 1953.00 0.00 39.10 39.102676 512 207.00 1957.00 0.00 39.18 39.182680 512 207.00 1961.00 0.00 39.26 39.262684 512 207.00 1965.00 0.00 39.34 39.34

2688 512 207.00 1969.00 0.00 39.42 39.422692 512 207.00 1973.00 0.00 39.50 39.502696 512 207.00 1977.00 0.00 39.58 39.582700 512 207.00 1981.00 0.00 39.66 39.662704 512 207.00 1985.00 0.00 39.74 39.74

2708 512 207.00 1989.00 0.00 39.82 39.822712 512 207.00 1993.00 0.00 39.90 39.902716 512 207.00 1997.00 0.00 39.98 39.982720 512 207.00 2001.00 0.00 40.06 40.062724 512 207.00 2005.00 0.00 40.14 40.14

2728 512 207.00 2009.00 0.00 40.22 40.222732 512 207.00 2013.00 0.00 40.30 40.302736 512 207.00 2017.00 0.00 40.38 40.382740 512 207.00 2021.00 0.00 40.46 40.462744 512 207.00 2025.00 0.00 40.54 40.54

2748 512 207.00 2029.00 0.00 40.62 40.622752 512 207.00 2033.00 0.00 40.70 40.702756 512 207.00 2037.00 0.00 40.78 40.782760 512 207.00 2041.00 0.00 40.86 40.862764 512 207.00 2045.00 0.00 40.94 40.94

2768 512 207.00 2049.00 0.00 41.02 41.022772 512 207.00 2053.00 0.00 41.10 41.102776 512 207.00 2057.00 0.00 41.18 41.182780 512 207.00 2061.00 0.00 41.26 41.262784 512 207.00 2065.00 0.00 41.34 41.34

2788 512 207.00 2069.00 0.00 41.42 41.422792 512 207.00 2073.00 0.00 41.50 41.502796 512 207.00 2077.00 0.00 41.58 41.582800 512 207.00 2081.00 0.00 41.66 41.662804 512 207.00 2085.00 0.00 41.74 41.74

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Page 171

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter ZMonthly table

Page 171

2808 512 207.00 2089.00 0.00 41.82 41.822812 512 207.00 2093.00 0.00 41.90 41.902816 512 207.00 2097.00 0.00 41.98 41.982820 512 207.00 2101.00 0.00 42.06 42.062824 512 207.00 2105.00 0.00 42.14 42.14

2828 512 207.00 2109.00 0.00 42.22 42.222832 512 207.00 2113.00 0.00 42.30 42.302836 512 207.00 2117.00 0.00 42.38 42.382840 512 207.00 2121.00 0.00 42.46 42.462844 512 207.00 2125.00 0.00 42.54 42.54

2848 512 207.00 2129.00 0.00 42.62 42.622852 512 207.00 2133.00 0.00 42.70 42.702856 512 207.00 2137.00 0.00 42.78 42.782860 512 207.00 2141.00 0.00 42.86 42.862864 512 207.00 2145.00 0.00 42.94 42.94

2868 512 207.00 2149.00 0.00 43.02 43.022872 512 207.00 2153.00 0.00 43.10 43.102876 512 207.00 2157.00 0.00 43.18 43.182880 512 207.00 2161.00 0.00 43.26 43.262884 512 207.00 2165.00 0.00 43.34 43.34

2888 512 207.00 2169.00 0.00 43.42 43.422892 512 207.00 2173.00 0.00 43.50 43.502896 512 207.00 2177.00 0.00 43.58 43.582900 512 207.00 2181.00 0.00 43.66 43.662904 512 207.00 2185.00 0.00 43.74 43.74

2908 512 207.00 2189.00 0.00 43.82 43.822912 512 207.00 2193.00 0.00 43.90 43.902916 512 207.00 2197.00 0.00 43.98 43.982920 512 207.00 2201.00 0.00 44.06 44.062924 512 207.00 2205.00 0.00 44.14 44.14

2928 512 207.00 2209.00 0.00 44.22 44.222932 512 207.00 2213.00 0.00 44.30 44.302936 512 207.00 2217.00 0.00 44.38 44.382940 512 207.00 2221.00 0.00 44.46 44.462944 512 207.00 2225.00 0.00 44.54 44.54

2948 512 207.00 2229.00 0.00 44.62 44.622952 512 207.00 2233.00 0.00 44.70 44.702956 512 207.00 2237.00 0.00 44.78 44.782960 512 207.00 2241.00 0.00 44.86 44.862964 512 207.00 2245.00 0.00 44.94 44.94

2968 512 207.00 2249.00 0.00 45.02 45.022972 512 207.00 2253.00 0.00 45.10 45.102976 512 207.00 2257.00 0.00 45.18 45.182980 512 207.00 2261.00 0.00 45.26 45.262984 512 207.00 2265.00 0.00 45.34 45.34

2988 512 207.00 2269.00 0.00 45.42 45.422992 512 207.00 2273.00 0.00 45.50 45.502996 512 207.00 2277.00 0.00 45.58 45.583000 512 207.00 2281.00 0.00 45.66 45.663004 512 207.00 2285.00 0.00 45.74 45.74

3008 512 207.00 2289.00 0.00 45.82 45.823012 512 207.00 2293.00 0.00 45.90 45.903016 512 207.00 2297.00 0.00 45.98 45.983020 512 207.00 2301.00 0.00 46.06 46.063024 512 207.00 2305.00 0.00 46.14 46.14

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Page 172

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter Z

Page 172

3028 512 207.00 2309.00 0.00 46.22 46.223032 512 207.00 2313.00 0.00 46.30 46.303036 512 207.00 2317.00 0.00 46.38 46.383040 512 207.00 2321.00 0.00 46.46 46.463044 512 207.00 2325.00 0.00 46.54 46.54

3048 512 207.00 2329.00 0.00 46.62 46.623052 512 207.00 2333.00 0.00 46.70 46.703056 512 207.00 2337.00 0.00 46.78 46.783060 512 207.00 2341.00 0.00 46.86 46.863064 512 207.00 2345.00 0.00 46.94 46.94

3068 512 207.00 2349.00 0.00 47.02 47.023072 512 207.00 2353.00 0.00 47.10 47.103076 512 207.00 2357.00 0.00 47.18 47.183080 512 207.00 2361.00 0.00 47.26 47.263084 512 207.00 2365.00 0.00 47.34 47.34

3088 512 207.00 2369.00 0.00 47.42 47.423092 512 207.00 2373.00 0.00 47.50 47.503096 512 207.00 2377.00 0.00 47.58 47.583100 512 207.00 2381.00 0.00 47.66 47.663104 512 207.00 2385.00 0.00 47.74 47.74

3108 512 207.00 2389.00 0.00 47.82 47.823112 512 207.00 2393.00 0.00 47.90 47.903116 512 207.00 2397.00 0.00 47.98 47.983120 512 207.00 2401.00 0.00 48.06 48.063124 512 207.00 2405.00 0.00 48.14 48.14

3128 512 207.00 2409.00 0.00 48.22 48.223132 512 207.00 2413.00 0.00 48.30 48.303136 512 207.00 2417.00 0.00 48.38 48.383140 512 207.00 2421.00 0.00 48.46 48.463144 512 207.00 2425.00 0.00 48.54 48.54

3148 512 207.00 2429.00 0.00 48.62 48.623152 512 207.00 2433.00 0.00 48.70 48.703156 512 207.00 2437.00 0.00 48.78 48.783160 512 207.00 2441.00 0.00 48.86 48.863164 512 207.00 2445.00 0.00 48.94 48.94

3168 512 207.00 2449.00 0.00 49.02 49.023172 512 207.00 2453.00 0.00 49.10 49.103176 512 207.00 2457.00 0.00 49.18 49.183180 512 207.00 2461.00 0.00 49.26 49.263184 512 207.00 2465.00 0.00 49.34 49.34

3188 512 207.00 2469.00 0.00 49.42 49.423192 512 207.00 2473.00 0.00 49.50 49.503196 512 207.00 2477.00 0.00 49.58 49.583200 512 207.00 2481.00 0.00 49.66 49.663204 512 207.00 2485.00 0.00 49.74 49.74

3208 512 207.00 2489.00 0.00 49.82 49.823212 512 207.00 2493.00 0.00 49.90 49.903216 512 207.00 2497.00 0.00 49.98 49.983220 512 207.00 2501.00 0.00 50.06 50.063224 512 207.00 2505.00 0.00 50.14 50.14

3228 512 207.00 2509.00 0.00 50.22 50.223232 512 207.00 2513.00 0.00 50.30 50.303236 512 207.00 2517.00 0.00 50.38 50.383240 512 207.00 2521.00 0.00 50.46 50.463244 512 207.00 2525.00 0.00 50.54 50.54

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Page 173

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Table letter ZMonthly table

Page 173

3248 512 207.00 2529.00 0.00 50.62 50.623252 512 207.00 2533.00 0.00 50.70 50.703256 512 207.00 2537.00 0.00 50.78 50.783260 512 207.00 2541.00 0.00 50.86 50.863264 512 207.00 2545.00 0.00 50.94 50.94

3268 512 207.00 2549.00 0.00 51.02 51.023272 512 207.00 2553.00 0.00 51.10 51.103276 512 207.00 2557.00 0.00 51.18 51.183280 512 207.00 2561.00 0.00 51.26 51.263284 512 207.00 2565.00 0.00 51.34 51.34

3288 512 207.00 2569.00 0.00 51.42 51.423292 512 207.00 2573.00 0.00 51.50 51.503296 512 207.00 2577.00 0.00 51.58 51.583300 512 207.00 2581.00 0.00 51.66 51.663304 512 207.00 2585.00 0.00 51.74 51.74

3308 512 207.00 2589.00 0.00 51.82 51.823312 512 207.00 2593.00 0.00 51.90 51.903316 512 207.00 2597.00 0.00 51.98 51.983320 512 207.00 2601.00 0.00 52.06 52.063324 512 207.00 2605.00 0.00 52.14 52.14

3328 512 207.00 2609.00 0.00 52.22 52.223332 512 207.00 2613.00 0.00 52.30 52.303336 512 207.00 2617.00 0.00 52.38 52.383340 512 207.00 2621.00 0.00 52.46 52.463344 512 207.00 2625.00 0.00 52.54 52.54

3348 512 207.00 2629.00 0.00 52.62 52.623352 512 207.00 2633.00 0.00 52.70 52.703356 512 207.00 2637.00 0.00 52.78 52.783360 512 207.00 2641.00 0.00 52.86 52.863364 512 207.00 2645.00 0.00 52.94 52.94

3368 512 207.00 2649.00 0.00 53.02 53.023372 512 207.00 2653.00 0.00 53.10 53.103376 512 207.00 2657.00 0.00 53.18 53.183380 512 207.00 2661.00 0.00 53.26 53.263384 512 207.00 2665.00 0.00 53.34 53.34

3388 512 207.00 2669.00 0.00 53.42 53.423392 512 207.00 2673.00 0.00 53.50 53.503396 512 207.00 2677.00 0.00 53.58 53.583400 512 207.00 2681.00 0.00 53.66 53.663404 512 207.00 2685.00 0.00 53.74 53.74

3408 512 207.00 2689.00 0.00 53.82 53.823412 512 207.00 2693.00 0.00 53.90 53.903416 512 207.00 2697.00 0.00 53.98 53.983420 512 207.00 2701.00 0.00 54.06 54.063424 512 207.00 2705.00 0.00 54.14 54.14

3428 512 207.00 2709.00 0.00 54.22 54.223432 512 207.00 2713.00 0.00 54.30 54.303436 512 207.00 2717.00 0.00 54.38 54.383440 512 207.00 2721.00 0.00 54.46 54.463444 512 207.00 2725.00 0.00 54.54 54.54

3448 512 207.00 2729.00 0.00 54.62 54.623452 512 207.00 2733.00 0.00 54.70 54.703456 512 207.00 2737.00 0.00 54.78 54.783460 512 207.00 2741.00 0.00 54.86 54.863464 512 207.00 2745.00 0.00 54.94 54.94

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Page 174

Table letter ZMonthly table

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

3468 512 207.00 2749.00 0.00 55.02 55.023472 512 207.00 2753.00 0.00 55.10 55.103476 512 207.00 2757.00 0.00 55.18 55.183480 512 207.00 2761.00 0.00 55.26 55.263484 512 207.00 2765.00 0.00 55.34 55.34

3488 512 207.00 2769.00 0.00 55.42 55.423492 512 207.00 2773.00 0.00 55.50 55.503496 512 207.00 2777.00 0.00 55.58 55.583500 512 207.00 2781.00 0.00 55.66 55.663504 512 207.00 2785.00 0.00 55.74 55.74

3508 512 207.00 2789.00 0.00 55.82 55.823512 512 207.00 2793.00 0.00 55.90 55.903516 512 207.00 2797.00 0.00 55.98 55.983520 512 207.00 2801.00 0.00 56.06 56.063524 512 207.00 2805.00 0.00 56.14 56.14

3528 512 207.00 2809.00 0.00 56.22 56.223532 512 207.00 2813.00 0.00 56.30 56.303536 512 207.00 2817.00 0.00 56.38 56.383540 512 207.00 2821.00 0.00 56.46 56.463544 512 207.00 2825.00 0.00 56.54 56.54

3548 512 207.00 2829.00 0.00 56.62 56.623552 512 207.00 2833.00 0.00 56.70 56.703556 512 207.00 2837.00 0.00 56.78 56.783560 512 207.00 2841.00 0.00 56.86 56.863564 512 207.00 2845.00 0.00 56.94 56.94

3568 512 207.00 2849.00 0.00 57.02 57.023572 512 207.00 2853.00 0.00 57.10 57.103576 512 207.00 2857.00 0.00 57.18 57.183580 512 207.00 2861.00 0.00 57.26 57.263584 512 207.00 2865.00 0.00 57.34 57.34

3588 512 207.00 2869.00 0.00 57.42 57.423592 512 207.00 2873.00 0.00 57.50 57.503596 512 207.00 2877.00 0.00 57.58 57.583600 512 207.00 2881.00 0.00 57.66 57.663604 512 207.00 2885.00 0.00 57.74 57.74

3608 512 207.00 2889.00 0.00 57.82 57.823612 512 207.00 2893.00 0.00 57.90 57.903616 512 207.00 2897.00 0.00 57.98 57.983620 512 207.00 2901.00 0.00 58.06 58.063624 512 207.00 2905.00 0.00 58.14 58.14

3628 512 207.00 2909.00 0.00 58.22 58.223632 512 207.00 2913.00 0.00 58.30 58.303636 512 207.00 2917.00 0.00 58.38 58.383640 512 207.00 2921.00 0.00 58.46 58.463644 512 207.00 2925.00 0.00 58.54 58.54

3648 512 207.00 2929.00 0.00 58.62 58.623652 512 207.00 2933.00 0.00 58.70 58.703656 512 207.00 2937.00 0.00 58.78 58.783660 512 207.00 2941.00 0.00 58.86 58.863664 512 207.00 2945.00 0.00 58.94 58.94

3668 512 207.00 2949.00 0.00 59.02 59.023672 512 207.00 2953.00 0.00 59.10 59.103676 512 207.00 2957.00 0.00 59.18 59.183680 512 207.00 2961.00 0.00 59.26 59.263684 512 207.00 2965.00 0.00 59.34 59.34

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Page 175

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

3688 512 207.00 2969.00 0.00 59.42 59.423692 512 207.00 2973.00 0.00 59.50 59.503696 512 207.00 2977.00 0.00 59.58 59.583700 512 207.00 2981.00 0.00 59.66 59.663704 512 207.00 2985.00 0.00 59.74 59.74

3708 512 207.00 2989.00 0.00 59.82 59.823712 512 207.00 2993.00 0.00 59.90 59.903716 512 207.00 2997.00 0.00 59.98 59.983720 512 207.00 3001.00 0.00 60.06 60.063724 512 207.00 3005.00 0.00 60.14 60.14

3728 512 207.00 3009.00 0.00 60.22 60.223732 512 207.00 3013.00 0.00 60.30 60.303736 512 207.00 3017.00 0.00 60.38 60.383740 512 207.00 3021.00 0.00 60.46 60.463744 512 207.00 3025.00 0.00 60.54 60.54

3748 512 207.00 3029.00 0.00 60.62 60.623752 512 207.00 3033.00 0.00 60.70 60.703756 512 207.00 3037.00 0.00 60.78 60.783760 512 207.00 3041.00 0.00 60.86 60.863764 512 207.00 3045.00 0.00 60.94 60.94

3768 512 207.00 3049.00 0.00 61.02 61.023772 512 207.00 3053.00 0.00 61.10 61.103776 512 207.00 3057.00 0.00 61.18 61.183780 512 207.00 3061.00 0.00 61.26 61.263784 512 207.00 3065.00 0.00 61.34 61.34

3788 512 207.00 3069.00 0.00 61.42 61.423792 512 207.00 3073.00 0.00 61.50 61.503796 512 207.00 3077.00 0.00 61.58 61.583800 512 207.00 3081.00 0.00 61.66 61.663804 512 207.00 3085.00 0.00 61.74 61.74

3808 512 207.00 3089.00 0.00 61.82 61.823812 512 207.00 3093.00 0.00 61.90 61.903816 512 207.00 3097.00 0.00 61.98 61.983820 512 207.00 3101.00 0.00 62.06 62.063824 512 207.00 3105.00 0.00 62.14 62.14

3828 512 207.00 3109.00 0.00 62.22 62.223832 512 207.00 3113.00 0.00 62.30 62.303836 512 207.00 3117.00 0.00 62.38 62.383840 512 207.00 3121.00 0.00 62.46 62.463844 512 207.00 3125.00 0.00 62.54 62.54

3848 512 207.00 3129.00 0.00 62.62 62.623852 512 207.00 3133.00 0.00 62.70 62.703856 512 207.00 3137.00 0.00 62.78 62.783860 512 207.00 3141.00 0.00 62.86 62.863864 512 207.00 3145.00 0.00 62.94 62.94

3868 512 207.00 3149.00 0.00 63.02 63.023872 512 207.00 3153.00 0.00 63.10 63.103876 512 207.00 3157.00 0.00 63.18 63.183880 512 207.00 3161.00 0.00 63.26 63.263884 512 207.00 3165.00 0.00 63.34 63.34

3888 512 207.00 3169.00 0.00 63.42 63.423892 512 207.00 3173.00 0.00 63.50 63.503896 512 207.00 3177.00 0.00 63.58 63.583900 512 207.00 3181.00 0.00 63.66 63.663904 512 207.00 3185.00 0.00 63.74 63.74

Monthly tableTable letter Z

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Page 176

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter Z

Page 176

3908 512 207.00 3189.00 0.00 63.82 63.823912 512 207.00 3193.00 0.00 63.90 63.903916 512 207.00 3197.00 0.00 63.98 63.983920 512 207.00 3201.00 0.00 64.06 64.063924 512 207.00 3205.00 0.00 64.14 64.14

3928 512 207.00 3209.00 0.00 64.22 64.223932 512 207.00 3213.00 0.00 64.30 64.303936 512 207.00 3217.00 0.00 64.38 64.383940 512 207.00 3221.00 0.00 64.46 64.463944 512 207.00 3225.00 0.00 64.54 64.54

3948 512 207.00 3229.00 0.00 64.62 64.623952 512 207.00 3233.00 0.00 64.70 64.703956 512 207.00 3237.00 0.00 64.78 64.783960 512 207.00 3241.00 0.00 64.86 64.863964 512 207.00 3245.00 0.00 64.94 64.94

3968 512 207.00 3249.00 0.00 65.02 65.023972 512 207.00 3253.00 0.00 65.10 65.103976 512 207.00 3257.00 0.00 65.18 65.183980 512 207.00 3261.00 0.00 65.26 65.263984 512 207.00 3265.00 0.00 65.34 65.34

3988 512 207.00 3269.00 0.00 65.42 65.423992 512 207.00 3273.00 0.00 65.50 65.503996 512 207.00 3277.00 0.00 65.58 65.584000 512 207.00 3281.00 0.00 65.66 65.664004 512 207.00 3285.00 0.00 65.74 65.74

4008 512 207.00 3289.00 0.00 65.82 65.824012 512 207.00 3293.00 0.00 65.90 65.904016 512 207.00 3297.00 0.00 65.98 65.984020 512 207.00 3301.00 0.00 66.06 66.064024 512 207.00 3305.00 0.00 66.14 66.14

4028 512 207.00 3309.00 0.00 66.22 66.224032 512 207.00 3313.00 0.00 66.30 66.304036 512 207.00 3317.00 0.00 66.38 66.384040 512 207.00 3321.00 0.00 66.46 66.464044 512 207.00 3325.00 0.00 66.54 66.54

4048 512 207.00 3329.00 0.00 66.62 66.624052 512 207.00 3333.00 0.00 66.70 66.704056 512 207.00 3337.00 0.00 66.78 66.784060 512 207.00 3341.00 0.00 66.86 66.864064 512 207.00 3345.00 0.00 66.94 66.94

4068 512 207.00 3349.00 0.00 67.02 67.024072 512 207.00 3353.00 0.00 67.10 67.104076 512 207.00 3357.00 0.00 67.18 67.184080 512 207.00 3361.00 0.00 67.26 67.264084 512 207.00 3365.00 0.00 67.34 67.34

4088 512 207.00 3369.00 0.00 67.42 67.424092 512 207.00 3373.00 0.00 67.50 67.504096 512 207.00 3377.00 0.00 67.58 67.584100 512 207.00 3381.00 0.00 67.66 67.664104 512 207.00 3385.00 0.00 67.74 67.74

4108 512 207.00 3389.00 0.00 67.82 67.824112 512 207.00 3393.00 0.00 67.90 67.904116 512 207.00 3397.00 0.00 67.98 67.984120 512 207.00 3401.00 0.00 68.06 68.064124 512 207.00 3405.00 0.00 68.14 68.14

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Page 177

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s and employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

If the employee’s gross pay is over £4,167, go to page 178.

Table letter ZMonthly table

Page 177

4128 512 207.00 3409.00 0.00 68.22 68.224132 512 207.00 3413.00 0.00 68.30 68.304136 512 207.00 3417.00 0.00 68.38 68.384140 512 207.00 3421.00 0.00 68.46 68.464144 512 207.00 3425.00 0.00 68.54 68.54

4148 512 207.00 3429.00 0.00 68.62 68.624152 512 207.00 3433.00 0.00 68.70 68.704156 512 207.00 3437.00 0.00 68.78 68.784160 512 207.00 3441.00 0.00 68.86 68.864164 512 207.00 3445.00 0.00 68.93 68.93

4167 512 207.00 3448.00 0.00 68.96 68.96

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Page 178

Where the employee’s total earnings exceed the UEL/UST/AUST, only the earnings between the PT and the UEL/UST/AUST should be recorded in column 1c of form RT11.

Use the main table to work out the employer’s NICs and the employee’s NICs due on the earnings up to the UEL/UST/AUST.

To work out the employer’s NICs and the employee’s NICs due on the earnings above the UEL/UST/AUST, take the following action.

Step Action Example (based on Table letter A with total monthly earnings of £5,483.29)

1 Subtract the UEL/UST/AUST figure from the total gross pay. £5,483.29 – £4,167 = £1,316.29

2 Round the answer down to the nearest whole £. Rounded down to £1,316

3 Look this figure up in the Additional gross pay table on page 179. Look up £1,316

4 If the figure is not shown in the table, build up to it by adding together as few entries as possible.

AmountEmployer’s NICs payable

Employee’s NICs payable

£1000

£300

£138.00

+ £41.40

£20.00

+ £6.00

£16 + £2.21 +£0.32

Totals = £181.61 = £26.32

5 Add the further employer’s NICs and employee’s NICs worked out on the earnings above the UEL/UST/AUST (columns 1d and 1e of the Additional gross pay table) to employer’s NICs and employee’s NICs due for earnings at the UEL/UST/AUST (columns 1d and 1e of the main table).

Total payable by employer

Total payable by employee

£181.61

+ £475.82

(further employer NICs)

(due for employer on earnings at UEL/UST/AUST)

£26.32

+ £413.76

(further employee NICs)

(due for employee on earnings at UEL/UST/AUST)

Totals = £657.43 = £440.08

6 Record the figures resulting from Step 5 in columns 1d and 1e of form RT11.

On form RT11 or equivalent record:

Col 1a Col 1b Col 1c Col 1d Col 1e

512 207.00 3448.00 657.43 440.08

Working out and recording NICs where employee’s total earnings exceed the Upper Earnings Limit (UEL)/Upper Secondary Threshold (UST)/Apprentice Upper Secondary Threshold (AUST)

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Page 179

Earnings on which NICs

payable

Employer’s NICs payable

1d

Employee’s NICs payable

1e

Total of employee’s and employer’s NICs

payable (for information

only)

£ £ p £ p £ p

1 0.14 0.02 0.162 0.28 0.04 0.323 0.41 0.06 0.474 0.55 0.08 0.635 0.69 0.10 0.79

6 0.83 0.12 0.957 0.97 0.14 1.118 1.10 0.16 1.269 1.24 0.18 1.4210 1.38 0.20 1.58

11 1.52 0.22 1.7412 1.66 0.24 1.9013 1.79 0.26 2.0514 1.93 0.28 2.2115 2.07 0.30 2.37

16 2.21 0.32 2.5317 2.35 0.34 2.6918 2.48 0.36 2.8419 2.62 0.38 3.0020 2.76 0.40 3.16

21 2.90 0.42 3.3222 3.04 0.44 3.4823 3.17 0.46 3.6324 3.31 0.48 3.7925 3.45 0.50 3.95

26 3.59 0.52 4.1127 3.73 0.54 4.2728 3.86 0.56 4.4229 4.00 0.58 4.5830 4.14 0.60 4.74

31 4.28 0.62 4.9032 4.42 0.64 5.0633 4.55 0.66 5.2134 4.69 0.68 5.3735 4.83 0.70 5.53

36 4.97 0.72 5.6937 5.11 0.74 5.8538 5.24 0.76 6.0039 5.38 0.78 6.1640 5.52 0.80 6.32

41 5.66 0.82 6.4842 5.80 0.84 6.6443 5.93 0.86 6.7944 6.07 0.88 6.9545 6.21 0.90 7.11

46 6.35 0.92 7.2747 6.49 0.94 7.4348 6.62 0.96 7.5849 6.76 0.98 7.7450 6.90 1.00 7.90

51 7.04 1.02 8.0652 7.18 1.04 8.2253 7.31 1.06 8.3754 7.45 1.08 8.5355 7.59 1.10 8.69

Additional gross pay table

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Page 180

Earnings on which NICs

payable

Employer’s NICs payable

1d

Employee’s NICs payable

1e

Total of employee’s and employer’s NICs

payable (for information

only)

£ £ p £ p £ p

56 7.73 1.12 8.8557 7.87 1.14 9.0158 8.00 1.16 9.1659 8.14 1.18 9.3260 8.28 1.20 9.48

61 8.42 1.22 9.6462 8.56 1.24 9.8063 8.69 1.26 9.9564 8.83 1.28 10.1165 8.97 1.30 10.27

66 9.11 1.32 10.4367 9.25 1.34 10.5968 9.38 1.36 10.7469 9.52 1.38 10.9070 9.66 1.40 11.06

71 9.80 1.42 11.2272 9.94 1.44 11.3873 10.07 1.46 11.5374 10.21 1.48 11.6975 10.35 1.50 11.85

76 10.49 1.52 12.0177 10.63 1.54 12.1778 10.76 1.56 12.3279 10.90 1.58 12.4880 11.04 1.60 12.64

81 11.18 1.62 12.8082 11.32 1.64 12.9683 11.45 1.66 13.1184 11.59 1.68 13.2785 11.73 1.70 13.43

86 11.87 1.72 13.5987 12.01 1.74 13.7588 12.14 1.76 13.9089 12.28 1.78 14.0690 12.42 1.80 14.22

91 12.56 1.82 14.3892 12.70 1.84 14.5493 12.83 1.86 14.6994 12.97 1.88 14.8595 13.11 1.90 15.01

96 13.25 1.92 15.1797 13.39 1.94 15.3398 13.52 1.96 15.4899 13.66 1.98 15.64100 13.80 2.00 15.80

200 27.60 4.00 31.60300 41.40 6.00 47.40400 55.20 8.00 63.20500 69.00 10.00 79.00600 82.80 12.00 94.80

700 96.60 14.00 110.60800 110.40 16.00 126.40900 124.20 18.00 142.201000 138.00 20.00 158.002000 276.00 40.00 316.00

Additional gross pay table

Earnings on which NICs

payable

Employer’s NICs payable

1d

Employee’s NICs payable

1e

Total of employee’s

and employer’s NICs

payable (for information

only)

£ £ p £ p £ p

3000 414.00 60.00 474.004000 552.00 80.00 632.005000 690.00 100.00 790.006000 828.00 120.00 948.007000 966.00 140.00 1106.00

8000 1104.00 160.00 1264.009000 1242.00 180.00 1422.0010000 1380.00 200.00 1580.0020000 2760.00 400.00 3160.0030000 4140.00 600.00 4740.00

40000 5520.00 800.00 6320.0050000 6900.00 1000.00 7900.0060000 8280.00 1200.00 9480.0070000 9660.00 1400.00 11060.0080000 11040.00 1600.00 12640.00

90000 12420.00 1800.00 14220.00100000 13800.00 2000.00 15800.00

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7002744 HMRC 12/18