CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

PART 3: NATIONAL INSURANCE

6 April 1994 First £57.00 (to LEL)

2.00%

3.85%

Nil

£57.00 to £99.99

10.00% 3.85% COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Nil 3.60% £100.00 to £144.99 £145.00 to £199.00 10.00% 3.85% Nil 5.60% 10.00% 3.85% Nil 7.60% £200.00 to £430.00 Over £430 (UEL) 10.00% 3.85% Nil 10.20% Nil Nil Nil 10.20% 6 April 1995 First £58.00 (to LEL) 2.00% 0% Nil 0% £58.00 to £104.99 10.00% 3.85% Nil 3.00% £105.00 to £149.99 £150.00 to £204.99 10.00% 3.85% Nil 5.00% 10.00% 3.85% Nil 7.00%

£205.00 to £440.00

10.00% 3.85%

Nil

10.20%

Over £440.00 (UEL) No printing, copying or reproduction permitted. Nil Nil Nil

10.20%

226

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