CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

Class 1 National Insurance Contributions Rates

First £66.00 (to LEL)

Nil

Nil

Nil

Nil

6 April 1999 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS £66.01 to £83.00 (ST) 10.00% 3.85% Nil Nil £83.01 to £500 10.00% 3.85% Nil 12.20% Over £500 (UEL) Nil Nil Nil 12.20% Not contracted-out employment rates - 6th April 2000 to 5th April 2005 6 April 2000 First £67 (to LEL) Nil Nil Nil Nil £67.00 to £76.00 (PT) 0% 0% Nil Nil £76.01 to £84.00 (ST) 10.00% 3.85% Nil Nil

£84.01 to £535

10.00% 3.85%

Nil

12.20%

Over £535 (UEL)

Nil

Nil

Nil

12.20%

First £72.00 (LEL) No printing, copying or reproduction permitted. Nil Nil Nil £72.01 to 87.00 £87.01 to £575 0% 0% Nil 10.00% 3.85% Nil Over £575 Nil Nil Nil

Nil

0%

6 April 2001

11.90%

11.90%

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