CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

PART 3: NATIONAL INSURANCE

6 April 2016

First £112.00 (LEL) £112.01 to £155.00

Nil

Nil

Nil

Nil

Nil

Nil

0% 0% 0% 0% 0% 0% COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS £155.01 - £827.00 13.8% 0% 0% 13.8% 13.8% 13.8% Over £827 (UEL) 13.8% 13.8% 13.8% 13.8% 13.8% 13.8% Not contracted-out employment rates - 6th April 2017 – 5th April 2018 Date from Earnings £ per week Employee Standard A Under 21 M Under 25 App H Reduced B Age Exempt C Deferred J & Z 6 April 2017 Nil Nil Nil Nil Nil Nil

First £113.00 (LEL) £113.01 to £157.00

0% 0% 0% 0%

Nil

0%

£157.01 - £866.00 12.00% 12.00% 12.00% 5.85% Nil No printing, copying or reproduction permitted. Over £866 (UEL) 2% 2% 2% 2% Nil

2%

2%

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