CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

PART 3: NATIONAL INSURANCE

Not contracted-out employment rates - 6th April 2012 – 5th April 2013

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 2012 First £107.00 (LEL) Nil Nil Nil Nil £107.01 to £146.00 £146.01 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 £107.00 (LEL) Nil Nil Nil Nil 0% 0% Nil 0%

£107.01 to £144.00 £144.01 to £770.00

6 April 2012

13.8%

13.8%

13.8%

13.8%

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

13.8%

13.8%

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