CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

Class 1 National Insurance Contributions Rates

Not contracted-out employment rates - 6th April 2005 to 5th April 2008

Employee

Employer

Date from Earnings £ per week COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Standard A Reduced B Age Exempt C on all Earnings A, B & C 6 April 2005 First £82.00 (LEL) Nil Nil Nil Nil £82.01 to £94.00 £94.01 to £630.00 0% 0% Nil 0% 11.00% 4.85% Nil 12.80% Over £630 (UEL) 1.00% 1.00% Nil 12.80% 6 April 2006 First £84.00 (to LEL) Nil Nil Nil Nil £84.01 to £97.00 £97.01 to £645.00 0% 0% Nil 0% 11.00% 4.85 Nil 12.80%

Over £645 (UEL)

1.00%

1.00%

Nil

12.80%

First £87.00 (LEL) No printing, copying or reproduction permitted. Nil Nil Nil £87.01 to £100.00 0% 0% Nil £100.01 to £670.00 Over £670 (UEL) 11% 4.85% Nil 1.00% 1.00% Nil

Nil

0%

6 April 2007

12.80%

12.80%

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