PART 3: NATIONAL INSURANCE
6 April 1991 First £52.00 (to LEL)
2.00%
0%
Nil
0%
£52.00 to £84.99 £85.00 to £129.99 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 9.00% 3.85% Nil 4.60% 9.00% 3.85% Nil 6.60% £130.00 to £184.99 £185.00 to £390.00 9.00% 3.85% Nil 8.60% 9.00% 3.85% Nil 10.40% Over £390 (UEL) Nil Nil Nil 10.40% Contracted-out employment rebates 1986 - 1989 Employee Employer 6th April 1986 to 5th April 1988 2.15% 4.10% 6th April 1988 to 5th April 1991 2.00% 3.80% applicable to earnings between the LEL and UEL.
No printing, copying or reproduction permitted.
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