PART 3: NATIONAL INSURANCE
Contracted-out employment rebates 1992 – 1997
Employee
Employer
6th April 1992 to 5th April 1993 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 2.00% 3.80% 6th April 1993 to 5th April 1995 1.80 % 3.00% 6th April 1995 to 5th April 1997 1.80 % 3.00 % COMPS COSRS 6th April 1997 to 5th April 1998 1.6 % 1.5 % 3.0 % Not contracted-out employment rates - 6th April 1998 to 5th April 2000 Date from Earnings £ per week Employee Employer on all Earnings A, B & C Standard A Reduced B Age Exempt C First £64.00 (to LEL) 2.00% 3.85% Nil £64.00 to £109.99 10.00% 3.85% Nil 3.00%
£110.00 to £154.99 £155.00 to £209.99 £210.00 to £485.00 Over £485 (UEL)
10.00% 3.85%
Nil
5.00%
6 April 1998
10.00% 3.85% No printing, copying or reproduction permitted. Nil 10.00% 3.85% Nil Nil Nil Nil
7.00%
10.00%
10.00%
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