CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

Class 1 National Insurance Contributions Rates

Not contracted-out employment rates - 6th April 2011 – 5th April 2012

Employee

Date from Earnings £ per week COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Standard A Reduced B Age exempt C Deferred J 6 April 2011 First £102.00 (LEL) Nil Nil Nil Nil £102.01 to £139.00 £139.01 to £770.00 (UAP) 0% 0% Nil 0% 12.00% 5.85% Nil 2% £770.01 to £817.00 Over £817 (UEL) 12.00% 5.85% Nil 2% 2.00% 2.00% Nil 2% First £102.00 (LEL) Nil Nil Nil Nil

£102.01 to £136.00 £136.01 to £770.00

0%

0%

Nil

0%

6 April 2011

13.8%

13.8%

Nil

13.8%

£770.01 - £817.00 No printing, copying or reproduction permitted. 13.8% 13.8% Nil Over £817 (UEL) 13.8% 13.8% Nil

13.8%

13.8%

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