Table A: Deductions from Weekly Earnings
Net Earnings
Deduction
Not exceeding £106.17
Nil
Exceeding £106.17 but not exceeding £383.74 Exceeding £383.74 but not exceeding £576.92
£4 or 19% of earnings exceeding £106.17, whichever is the greater £52.74 plus 23% of earnings exceeding £383.74 £97.17 plus 50% of earnings exceeding £576.92
Exceeding £576.92
Table B: Deductions from Monthly Earnings
Net Earnings
Deduction
Not exceeding £460.06
Nil
Exceeding £460.06 but not exceeding £1,662.88 Exceeding £1,662.88 but not exceeding £2,500.00
£15.00 or 19% of earnings exceeding £460.06, whichever is the greater £228.54 plus 23% of earnings exceeding £1,662.88 £421.07 plus 50% of earnings exceeding £2,500
Exceeding £2,500
Table C: Deductions from Daily Earnings
Net Earnings
Deduction
Not exceeding £15.12
Nil
Exceeding £15.12 but not exceeding £54.68 Exceeding £54.68 but not exceeding £82.19
£0.50 or 19% of earnings exceeding £15.12, whichever is the greater £7.52 plus 23% of earnings exceeding £54.68 £13.84 plus 50% of earnings exceeding £82.19
Exceeding £82.19
DILIGENCE AGAINTS EARNINGS (SCOTLAND) DEDUCTION TABLES
17 December 2012
Any members who deal with payroll software should be aware that the new schedules for Scottish arrestments contain an anomaly within Table B.
The anomaly within Table B – Deductions from monthly earnings for net earnings that exceed £2500.00, states that the value of the fixed deduction carried over from the lower band is stated to be £421.07. This is actually one penny lower than the value that it should be based on the amount that would be calculated for the middle band using the published rounding rules (which equates to £421.08).
Table B: Deductions from Monthly Earnings
CIPP Policy News Journal
12/04/2013, Page 25 of 362
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