CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

Class 1 National Insurance Contributions Rates

6 April 1996

First £61.00 (to LEL)

2.00%

0%

Nil

0%

£61.00 to £109.99 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 10.00% 3.85% Nil 3.00% £110.00 to £154.99 £155.00 to £209.99 10.00% 3.85% Nil 5.00% 10.00% 3.85% Nil 7.00% £210.00 to £455.00 Over £455 (UEL) 10.00% 3.85% Nil 10.20% Nil Nil Nil 10.20% 6 April 1997 First £62.00 (to LEL) 2.00% 3.85% Nil £62.00 to £109.99 10.00% 3.85% Nil 3.00% 10.00% 3.85% Nil 5.00%

£110.00 to £154.99 £155.00 to £209.99 £210.00 to £465.00

10.00% 3.85%

Nil

7.00%

10.00% 3.85%

Nil

10.00%

Over £465.00 (UEL) No printing, copying or reproduction permitted. Nil Nil Nil

10.00%

227

Made with FlippingBook - Online magazine maker