PART 1: DATES, DEFINITIONS AND OBLIGATIONS
Table A: deductions from weekly earnings
Amount of net earnings (net earnings are gross pay, less tax, National Insurance and pension contributions)
Deduction from earnings – lower rate
Deduction from earnings – higher rate
Not exceeding £100 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS Nil 5% Exceeding £100 but not exceeding £160 3% 6% Exceeding £160 but not exceeding £220 5% 10% Exceeding £220 but not exceeding £270 7% 14% Exceeding £270 but not exceeding £375 11% 22% Exceeding £375 but not exceeding £520 15% 30% Exceeding £520 20% 40% Table B: deductions from monthly earnings Amount of net earnings (net earnings are gross pay, less tax, National Insurance and pension contributions) Deduction from earnings – lower rate Deduction from earnings – higher rate Not exceeding £430 Nil 5%
Exceeding £430 but not exceeding £690
3%
6%
Exceeding £690 but not exceeding £950
5%
10%
Exceeding £950 but not exceeding £1,160 Exceeding £1,160 but not exceeding £1,615 Exceeding £1,615 but not exceeding £2,240 No printing, copying or reproduction permitted. 7% 14% 11% 22% 15% 30% Exceeding £2,240 20% 40%
50
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