CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

PART 3: NATIONAL INSURANCE

6 April 2020

First £120.00 (LEL) £120.01 to £169.00

Nil

Nil

Nil

Nil

Nil

Nil

0% 0% 0% 0% 0% 0% COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS £169.01 - £962.00 13.8% 0% 0% 13.8% 13.8% 13.8% Over £962 (UEL/ UST/ AUST) 13.8% 13.8% 13.8% 13.8% 13.8% 13.8% 6th April 2021 – 5th April 2022 Date from Earnings £ per week Employee Standard A Under 21 M Under 25 App H Reduced B Age Exempt C Deferred J & Z

First £120.00 (LEL)

Nil

Nil

Nil

Nil

Nil

Nil

£120.01 to £184.00

0%

0%

0%

0%

Nil

0%

£184.01 - £967.00 No printing, copying or reproduction permitted. 12.00% 12.00% 12.00% 5.85% Nil Over £967 (UEL) 2% 2% 2% 2% Nil

6th April 2021

2%

2%

242

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