PART 3: NATIONAL INSURANCE
First £75.00 (LEL)
Nil
Nil
Nil
Nil
6 April 2002 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS £75.01 to £89.00 £89.01 to £585.00 0% 0% Nil 0% 10.00% 3.85% Nil 11.80% Over £585 (UEL) First £77.00 (LEL) Nil Nil Nil 11.80% 6 April 2003 Nil Nil Nil Nil £77.01 to £89.00 £89.01 to £595.00 0% 0% Nil 0% 11.00% 4.85% Nil 12.80% Over £595 (UEL) First £79.00 (LEL) 1.00% 1.00% Nil 12.80% 6 April 2004 Nil Nil Nil Nil 0% 0% Nil 0%
£79.01 to £91.00 £91.01 to £610.00 Over £610 (UEL)
11.00% 4.85%
Nil
12.80%
1.00%
1.00%
Nil
12.80%
Contracted-out employment rebates 1998 – 2004 Employee Employer COMPS No printing, copying or reproduction permitted. 1.6 % 1.5 % 1.6 % 0.6 % 1.6 % 1.0 % 1.6 % 1.0 %
COSRS
6th April 1998 to 5th April 1999
3.0 %
6th April 1999 to 5th April 2000
3.0 %
6th April 2001 to 5th April 2002
3.5 %
6th April 2002 to 5th April 2004
3.5 %
230
Made with FlippingBook - Online magazine maker