CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

PART 3: NATIONAL INSURANCE

6 April 2014

First £111.00 (LEL)

Nil

Nil

Nil

Nil

£111.01 to £153.00 £153.01 to £770.00 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 0% 0% Nil 0% 13.8% 13.8% Nil 13.8% £770.01 - £805.00 13.8% 13.8% Nil 13.8% Over £805 (UEL) 13.8% 13.8% Nil 13.8% Not contracted-out employment rates - 6th April 2015 – 5th April 2016 Date from Earnings £ per week Employee Standard A Under 21 M Reduced B Age exempt C Deferred J & Z 6 April 2015 First £112.00 (LEL) Nil Nil Nil Nil Nil

£112.01 to £155.00

0%

0%

0%

Nil

0%

£155.01 to £770.00 No printing, copying or reproduction permitted. 12.00% 12.00% 5.85% Nil £770.01 - £815.00 12.00% 12.00% 5.85% Nil Over £815 (UEL) 2% 2% 2% Nil

2%

2%

2%

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