Exceeding £122.28 but not exceeding £442.00 Exceeding £442.00 but not exceeding £664.50
£4.00 or 19% of earnings exceeding £122.28, whichever is the greater
£60.75 plus 23% of earnings exceeding £442.00
Exceeding £664.50
£111.92 plus 50% of earnings exceeding £664.50
Table B: Deductions from Monthly Earnings Net Earnings
Deduction*
Not exceeding £529.90
Nil
Exceeding £529.90 but not exceeding £1,915.32 Exceeding £1,915.32 but not exceeding £2,879.52
£15.00 or 19% of earnings exceeding £529.90, whichever is the greater
£263.23 plus 23% of earnings exceeding £1,915.32
Exceeding £2,879.52
£485.00 plus 50% of earnings exceeding £2,879.52
Table C: Deductions from Daily Earnings Net Earnings
Deduction*
Not exceeding £17.42
Nil
Exceeding £17.42 but not exceeding £62.97 Exceeding £62.97 but not exceeding £94.67
£0.50 or 19% of earnings exceeding £17.42, whichever is the greater
£8.65 plus 23% of earnings exceeding £62.97
Exceeding £94.67
£15.95 plus 50% of earnings exceeding £94.67
*When applying a percentage the calculation should be done to two decimal places of a penny and the result rounded to the nearest whole penny, with an exact half penny being rounded down.
This change also alters the protected minimum balance in bank arrestments. The protected minimum balance sets out a minimum amount which is protected from arrestment and provides important protection for those who may have their bank account arrested. The protected minimum balance will increase from £494.01 to £529.90.
Geographical extent: Scotland
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The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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