The Chartered Institute of Payroll Professionals
News On Line
A
NIL
0%
13.25%
3.25%
B
NIL
0%
7.10%
3.25%
C
NIL
NIL
NIL
NIL
F
NIL
0%
13.25%
3.25%
H
NIL
0%
13.25%
3.25%
I
NIL
0%
7.10%
3.25%
J
NIL
0%
3.25%
3.25%
L
NIL
0%
3.25%
3.25%
M
NIL
0%
13.25%
3.25%
S
NIL
NIL
NIL
NIL
V
NIL
0%
13.25%
3.25%
Z
NIL
0%
3.25%
3.25%
Employers Contributions Letter Earnings below LEL
Earnings at or above LEL up to and including ST
Earnings above ST up to and including FUST
Earnings above FUST up to and including UST/AUST/VUST
Balance of earnings above UST/AUST/VUST
A
NIL
0%
15.05%
15.05%
15.05%
B
NIL
0%
15.05%
15.05%
15.05%
C
NIL
0%
15.05%
15.05%
15.05%
F
NIL
0%
0%
15.05%
15.05%
H
NIL
0%
0%
0%
15.05%
I
NIL
0%
0%
15.05%
15.05%
J
NIL
0%
15.05%
15.05%
15.05%
L
NIL
0%
0%
15.05%
15.05%
M
NIL
0%
0%
0%
15.05%
S
NIL
0%
0%
15.05%
15.05%
V
NIL
0%
0%
0%
15.05%
Z
NIL
0%
0%
0%
15.05%
Glossary LEL – Lower Earnings Limit PT – Primary Threshold ST – Secondary Threshold FUST – Freeport Upper Threshold UEL – Upper Earnings Limit UST – Upper Secondary Threshold
AUST – Apprentice Upper Secondary Threshold VUST – Veterans Upper Secondary Threshold
NI Category Letters A – All not covered by another tax code B – Married Woman and Widows entitled to pay reduced NI C – employees over state pension age F – Freeport Standard H – Apprentice Under 25 I – Freeport married woman’s reduced rate election (MWRRE) J – Deferment
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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