CIPP Payroll Reference Book 2021-22_v1_210701_MemberOnly

PART 1: DATES, DEFINITIONS AND OBLIGATIONS

Table C: Deductions from Daily Earnings

Net Earnings

Deduction

Not exceeding £15.12 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Nil Exceeding £15.12 but not exceeding £49.32 Exceeding £54.68 but not exceeding £82.19 £0.50 or 19% of daily earnings exceeding £15.12 whichever is the greater £7.52 plus 23% of daily earnings exceeding £54.68 Exceeding £82.19 £14.34 plus 50% of earnings exceeding £82.19 Arrestment Tables (Scotland) - Deduction rates effective from 6th April 2016 Table A: Deductions from Weekly Earnings Net Earnings Deduction Not exceeding £113.68 Nil Exceeding £113.68 but not exceeding £410.90 Exceeding £410.90 but not exceeding £617.82 £4 or 19% of earnings exceeding £113.68, whichever is the greater £56.47 plus 23% of earnings exceeding £410.90

Exceeding £617.82

£104.06 plus 50% of earnings exceeding £617.82

Table B: Deductions from Monthly Earnings No printing, copying or reproduction permitted. Deduction Nil Exceeding £494.01 but not exceeding £1,785.61 Exceeding £1,785.61 but not exceeding £2,684.51 £15.00 or 19% of earnings exceeding £494.01, whichever is the greater Exceeding £2,684.51 Net Earnings Not exceeding £494.01

£245.40 plus 23% of earnings exceeding £1,785.61

£452.15 plus 50% of earnings exceeding £2,684.51

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