CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

PART 4: STATUTORY PAYMENTS

State Second Pension Bandings from April 2002

Tax year

Band 1

Band 2

Band 3

2002-2003 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS up to £10,800 £10,801 - £24,600 £24,601 - £30,420 2003-2004 up to £11,200 £11,201 - £25,600 £25,601 - £30,940 2004-2005 up to £11,600 £11,601 - £26,600 £26,601 - £31,720 2005-2006 up to £12,100 £12,101 - £27,800 £27,801 - £32,760 2006-2007 up to £12,500 £12,501 - £28,800 £28,801 - £33,540 2007-2008 up to £13,000 £13,001 - £30,000 £30,001 - £34,840 2008-2009 up to £13,500 £13,501 - £31,100 £31,101 - £40,040 2009-2010 up to £13,900 £13,901 - £31,800 £31,801 - £43,875 2010-2011 up to £14,100 £14,101 - £40,040 abolished 2011-2012 up to £14,100 £14,101 - £40.040 2012-2013 Up to £14,700 £14,701 - £40.040 2013-2014 Up to £15,000 £15,001 - £40,040 2014-2015 Up to £15,100 £15,101 - £40,040 2015-2016 Up to £15,300 £15,301 - £40,040

Low Earnings Threshold - the amount by reference to which the three surplus earnings bands, are determined for the purpose of calculating the state second pension (the additional pension), within the state retirement pension.

Low Earnings Threshold from 6th April 2004 No printing, copying or reproduction permitted. £ Date from £ 11,600 06/04/2010 12,100 06/04/2011 12,500 06/04/2012 13,000 06/04/2013 13,500 07/04/2014 13,900 06/04/2015

Date from

06/04/2004

14,100

06/04/2005

14,400

06/04/2006

14,700

06/04/2007

15,000

06/04/2008

15,100

06/04/2009

15,300

368

Made with FlippingBook - Online magazine maker