CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

PART 3: NATIONAL INSURANCE

1999/2000

66

286

3,432

500

2,167

26,000

2000/2001

67

291

3,484

535

2,319

27,820

2001/2002 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 72 312 3,744 575 2,492 29,900 2002/2003 75 325 3,900 585 2,535 30,420 2003/2004 77 334 4,004 595 2,579 30,940 2004/2005 79 343 4,108 610 2,644 31,720 2005/2006 82 356 4,264 630 2,730 32,760 2006/2007 84 364 4,368 645 2,795 33,540 2007/2008 87 377 4,524 670 2,905 34,840 2008/2009 90 390 4,680 770 3,337 40,040 2009/2010 95 412 4,940 844 3,656 43,875 2010/2011 97 421 5,044 844 3,656 43,875 2011/2012 102 442 5,304 817 3,540 42,475 2012/2013 107 464 5,564 817 3,540 42,475 2013/2014 109 473 5,668 797 3,454 41,450

2014/2015

111

481

5,772

805

3,489

41,865

2015/2016

112

486

5,824

815

3,532

42,385

2016/2017

112

486

5,824

827

3,583

43,000

113 No printing, copying or reproductio permitted. 490 5,876 866 3,750 116 503 6,032 892 3,863 118 512 6,136 962 4,167 120 520 6,240 962 4,167 120 520 6,240 967 4,189

2017/2018

45,000

2018/2019

46,350

2019/2020

50,000

2020/2021

50,000

2021/2022

50,270

CLASS 1 NATIONAL INSURANCE EARNINGS THRESHOLDS A NICs Earnings Threshold (the Secondary Threshold) was introduced on 1st April 1999 at which level employer’s contributions commence. It was set at the same amount as the annual Single Person’s Tax Allowance.

220

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