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Contracted-out contributions for employers with Contracted-out Salary Related Schemes National Insurance contributions tables These tables are for employers who are exempt from filing or unable to file payroll information online and use manual systems. Use from 6 April 2015 to 5 April 2016 inclusive CA39
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Page 1: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Contracted-out contributions

for employers with Contracted-out

Salary Related SchemesNational Insurance contributions tables

These tables are for employers who are exempt from filing or unable to file payroll information online and use manual systems.

Use from 6 April 2015 to 5 April 2016 inclusive

CA39

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Help and guidanceYou can get help and guidance from the following sources.

The internetFor help with your payroll go to, www.hmrc.gov.uk/payerti/index.htm

For wider interactive business help, go to www.gov.uk/starting-up-a-business

Webinars are a new way of learning about your payroll. Our presentations cover a wide range of topics. For more information, go to www.hmrc.gov.uk/webinars

Any page printed from the online version of this helpbook is uncontrolled and may not be the latest version. We recommend that you always check you are referring to the latest online version.

Online servicesFor information and help using our Online Services, go to www.hmrc.gov.uk/online

For more help, contact the Online Services Helpdesk by:• phone on 0300 200 3600• textphone on 0300 200 3603

Basic PAYE ToolsThe Basic PAYE Tools is software that you download onto your computer. It will help you run your payroll throughout the year. It is designed for employers who have 9 or fewer employees, and you can use it to calculate payroll deductions and then report payroll information online in real time.

Basic PAYE Tools will: • record your employees’ details• work out and record your employees’ pay, tax,

National Insurance contributions (NICs) and any Student Loan deductions every payday

• allow you to correct an employee payment made earlier in the tax year

• allow you to make a mistimed payment (that is a payment that an employee was entitled to receive earlier or later than the date on which it will be paid)

• allow you to claim your NICs Employment Allowance • generate the payroll data that you need to send to

HM Revenue & Customs (HMRC) in real time, including starter and leaver information

• produce an Employer Payment Record that works out how much you need to pay HMRC

• contain calculators to help you to work out statutory payments such as Statutory Sick Pay and Statutory Maternity Pay

To find out more information about the Basic PAYE Tools, go to www.hmrc.gov.uk/payerti/getting-started/payroll-system.htm

Employer helplines• Employer for less than 3 years, phone 0300 200 3211• Employer for 3 years or more, phone 0300 200 3200 • If you have a hearing or speech impairment and use a

textphone, phone 0300 200 3212

Please tell us your employer PAYE and Accounts Office references when you contact us. You will find them on correspondence HMRC have sent to you.

Employer helpbooks and formsHelpbooks and forms are available to download. Go to www.hmrc.gov.uk/payerti/forms-updates/ forms-publications.htm

Exceptionally, if you don’t have access to the internet, some of our helpbooks and forms are available from the Employer Orderline on 0300 123 1074.

Yr laith GymraegI lawrlwytho ffurflenni a llyfrynnau cymorth Cymraeg, ewch i www.hmrc.gov.uk/cymraeg/ffurflenniathaflenni_defnyddiol.htm a dilyn y cysylltiad i Becyn y Cyflogwr. Os, yn eithriadol, nad oes gennych gysylltiad i’r rhyngrwyd, cysylltwch â’r Ganolfan Gyswllt Cymraeg ar 0300 200 1900.

Forms and guidance in Braille, large print and audioFor details of employer forms and guidance in Braille, large print or audio, phone the Employer Orderline on 0300 123 1074 and ask to speak to the Customer Service Team.Education services from the Digital Delivery TeamFind out more about our live and recorded webinars, go to www.hmrc.gov.uk/webinars To view our video clips, go to www.youtube.com/hmrcgovuk

Employer Bulletin onlineEmployer Bulletins contain information and news for employers. We publish these 6 times a year. Go to www.hmrc.gov.uk/payerti/forms-updates/employer-bulletin/index.htm

Employer email alertsWe strongly recommend that you register to receive employer emails to prompt and direct you to:• each new edition or news about the Basic PAYE Tools• the Employer Bulletin• important new information

To register, go to www.hmrc.gov.uk/payerti/forms-updates/forms-publications/register.htm

HM Revenue & CustomsIf you have a query about your PAYE scheme:• phone the Employer Helpline on 0300 200 3200• write to

HM Revenue & Customs National Insurance Contributions & Employer Office BP4102 Chillingham House Benton Park View NEWCASTLE UPON TYNE NE98 1ZZ

Please tell us your employer PAYE and Accounts Office references when you contact us. You will find them on correspondence HMRC have sent to you.

Your rights and obligations‘Your Charter’ explains what you can expect from us and what we expect from you. For more information, go to www.gov.uk/government/publications/your-charter

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Page 1

Save money – avoid errors Page 2

Which National Insurance tables to use Page 3

Layout of these tables Page 4

Using these tables to work out National Insurance contributions (NICs) Page 5

Earnings limits and NICs rates Page 7

An example of working out and recording NICs using the exact percentage method, where the employee is a member of your Contracted-out Salary Related Scheme Page 8

An example of working out NICs using these tables and recording figures on form RT11 Page 9

D – Weekly table for Contracted-out Salary Related standard rate contributions Page 10

D – Monthly table for Contracted-out Salary Related standardrate contributions Page 24

E – Weekly table for Contracted-out Salary Related reduced rate contributions Page 39

E – Monthly table for Contracted-out Salary Related reducedrate contributions Page 53

L – Weekly table for Contracted-out Salary Related contributionswhere employee has deferment Page 68

L – Monthly table for Contracted-out Salary Related contributionswhere employee has deferment Page 82

I – Weekly table for Contracted-out Salary Related standard ratecontributions (employee under 21) Page 97

I – Monthly table for Contracted-out Salary Related standardrate contributions (employee under 21) Page 111

K – Weekly table for Contracted-out Salary Related contributionswhere employee has deferment (employee under 21) Page 126

K – Monthly table for Contracted-out Salary Related contributionswhere employee has deferment (employee under 21) Page 140

Working out and recording NICs where employee’s total earnings exceed the Upper Earnings Limit (UEL)/Upper Secondary Theshold (UST) Page 155

Additional gross pay table Page 156

Contents

Changes for the tax year 2015 to 2016At the time this booklet was printed, changes in the rates of National Insurance contributions (NICs) for the tax year 2015 to 2016 were still subject to Parliamentary approval. Should Parliamentary approval not be obtained, we will inform you of any further changes before 6 April 2015.

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Page 2

Do it online

Almost all employers are required to file online, unless you are exempt. There are very few exceptions. For more information about exceptions:• go to www.hmrc.gov.uk/payerti/reporting/

paper-filing.htm or

• see helpbook RT7, 'Guidance for employers exempt from filing Real Time Information online’

For more information about online filing go to www.hmrc.gov.uk/payerti/getting-started/using-paye-online.htm

Checklist to help you submit PAYE information to HMRC

• The form RT11, which has replaced form P11 for employers who are not required to file online, must show ‘Tax year starting 6 April 2015’.

• Have you used the correct National Insurance tables or percentage rates – are they for the current year?

• Do you hold a valid certificate (CA4139, CF383 or CF380A) for every married woman or widow for whom you deduct category B or E reduced rate contributions? If not, deduct full rate contributions at category A, M, D or I.

• Have you any employees nearing State Pension age? Check their date of birth before you decide which contribution category letter to use. Use category C for employees who are State Pension age or over for whom you hold a copy of either their birth certificate or passport as evidence of their date of birth.

If you are an employer who is exempt from filing online

• When completing your payment submission

— check you have your employee’s full name, National Insurance number and, where known, address and date of birth

— check you have entered the correct category of contribution for employees who are aged 21 or over, (this is usually either A, B, C, D, E, J or L. For employees under the age of 21, this is usually I, K, M or Z)

— check that your addition is correct before entering the contribution amounts (both sides of RT11 added up and carried forward).

• Do you operate a company pension scheme that is contracted-out of the State Second Pension, previously known as the State Earnings Related Pension Scheme? If so, don’t forget to show your Employer’s Contracting-out Number.

For more information on completing Real Time Information (RTI) forms please see helpbook RT6, 'A guide to filling in forms RT2, RT3, RT4 and RT5’.

What to do if your employee’s circumstances change

Make sure your staff know they must tell you and HM Revenue & Customs National Insurance Contributions & Employer Office, of any change in circumstances. For example, change of address, change of name and particularly divorce if they pay category B or E contributions.

Abolition of Secondary NICs for those employees under the age of 21

• From April 2015 the rate of employer Class 1 secondary contributions will be 0% for employees under the age of 21 up to a new ‘Upper Secondary Threshold’ (UST).

• Class 1 secondary contributions will continue to be payable on all earnings above this threshold

• The current way in which NICs is assessed remains unchanged

• Employers should ensure that they hold the employee’s correct date of birth

For further information see CWG2 Chapter 3, paragraph 90.

National Insurance contributions (NICs) Employment Allowance

From 6 April 2014, you may be eligible to claim an Employment Allowance of up to £2,000 per year available for businesses, charities and Community Amateur Sports Clubs to offset against employers secondary Class 1 NICs liability.

From April 2015 the Employment Allowance will be extended to certain individuals employing carers. This extension is subject to Parliamentary approval.

You can claim the Employment Allowance as part of the normal payroll process through RTI or the Basic PAYE Tools.

For more information, details of eligibility and how to claim the Employment Allowance, see CWG2 Chapter 3, paragraph 89 and go to, www.hmrc.gov.uk/nicsemploymentallowance

Save money – avoid errors

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Page 3

Which National Insurance contributions tables to use

If you employ mariners, the CA42, 'National Insurance Contributions Tables’ gives details of category letters, rates and limits to use.

Important – please note

• NICs tables are renewed every tax year.

• Check you are using the tables for the tax year 2015 to 2016.

• You must use the correct tables when working out the NICs due on your employee’s earnings.

You must use the correct tables when working out the NICs due on your employee’s earnings.

Check you are using the tables for the tax year 2015 to 2016.

If your employee is under 16 years of age, there is no NICs liability.

Is your employee State Pension age or over?

Use Table letter C (see booklet CA41)

Is your employee a member of your Contracted-out Salary Related Occupational Pension Scheme?

Does your employee have another job where they already pay NICs on earnings at, or above, the Upper Earnings Limit and you hold form CA2700?

Is your employee a married woman or widow who is entitled to pay reduced rate NICs?

Use Table letter J (see booklet CA38)

Use Table letter B (see booklet CA41)

Does your employee have another job where they already pay NICs on earnings at, or above, the Upper Earnings Limit and you hold form CA2700?

Is your employee a married woman or widow who is entitled to pay reduced rate NICs?

Use Table letter E (see booklet CA39)

Yes

Yes

YesYes

Yes

Yes

No

No

NoNo

No

No

Use Table letter K (see booklet CA39)

Use Table letter I (see booklet CA39)

Use Table letter D (see booklet CA39)

YesYes No

Is your employee under the age of 21?

Use Table letter L (see booklet CA39)

No

Is your employee under the age of 21?

Is your employee under the age of 21?

Use Table letter Z (see booklet CA38)

Use Table letter M (see booklet CA38)

Use Table letter A (see booklet CA38)

Yes No

Is your employee under the age of 21?

Yes No

No

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Page 4

A new 0% rate of secondary NICs has been introduced from April 2015 for those employees under the age of 21, up to a new ‘Upper Secondary Threshold’ (UST). There is no reduction in the rate of Class 1 secondary contributions above the UST.

For the tax year 2015 to 2016 this threshold is £815 weekly, £3,532 monthly, £42,385 annually.

It is important to remember that this new rate of secondary contributions does not remove the role of the secondary contributor. Employers are still required to fulfil any other obligations associated with paying earnings, for example administering statutory payments.

These changes do not alter any of the rules for calculating national insurance other than by using the U21 secondary rate where appropriate. Primary Class 1 contributions will remain unaltered.

The introduction of the U21 rate coincides with the penultimate year of contracting-out before the new State Pension is introduced. This means that for those employees who are under 21 and are in contracted-out employment, their employers will be entitled to a secondary contracted-out rebate on earnings between the Lower Earnings Limit and the Upper Accrual Point. The rebate will cease to exist as at 5 April 2016.

It will be the responsibility of the employer to ensure they use and report the correct category letter. To do this they will need to hold the employee’s correct date of birth.

Layout of these tablesThe first earnings figure in each table is the Lower Earnings Limit (LEL) (£112 weekly or £486 monthly). This is because NICs liability only arises when the employee’s total earnings in the earnings period reach the LEL, even though no NICs are actually payable on those earnings. The employer pays NICs only when the employee’s earnings exceed the Secondary Threshold (ST) (£156 weekly or £676 monthly). The employee pays NICs only when the employee’s earnings exceed the Primary Threshold (PT) (£155 weekly or £672 monthly). But, for standard rate NICs, earnings between the LEL and the PT are used to protect the employee’s entitlement to benefit.

Where there is a liability, the employee and the employer pay NICs at the appropriate main percentage rate on earnings between the PT and ST respectively up to the Upper Earnings Limit (UEL)/Upper Secondary Threshold(UST).

Employees and their employers who are members of contracted-out occupational pension schemes pay NICs at the reduced, contracted-out rate up to the Upper Accrual Point (UAP) (£770 weekly or £3,337 monthly). They then pay NICs at the higher, standard rate on the employee’s earnings between the UAP and the UEL/UST.

The last earnings figure in each table is the UEL (£815 weekly or £3,532 monthly). This is because employee’s contributions are due only at a rate of 2% on earnings above the UEL/UST. The employer pays contributions at the rate of 13.8% on earnings above the UEL/UST.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST. The NICs liability for each step is based on the earnings limits and percentage rates shown on page 7 and with the exception of the LEL, PT, ST, UAP, UEL and UST, is worked out at the mid-point of the steps. Therefore, you and your employee may pay slightly more or less than if you used the exact percentage method to work out the NICs due.

In addition, if you have your own occupational pension scheme which is contracted-out of the State Second Pension, the NICs rebates due between the LEL and the PT and the LEL and the ST to which the employee and/or employer are entitled, have been taken into account in the amount of NICs shown in columns 1e and 1f. Please note, depending on the level of the employee’s earnings, the resulting total NICs figure can be a negative amount. This is denoted by an ‘R’ immediately before the entry in column 1e.

Where the employee’s total earnings fall between the LEL and the UEL/UST, if the exact figure is not shown in the tables, use the next smaller figure shown.

Where the employee’s total earnings exceed the UEL/UST, see page 153.

For instructions on how to complete form RT11, see helpbook RT7, 'Guidance for employers exempt from filing Real Time Information online’.

An example form RT11 is also shown on page 8.

Abolition of secondary contributions for those employees under 21 years of age (U21)

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Page 5

Introduction

These tables are aimed at the small number of employers that are exempt from filing payroll information online. The guidance on how to record the figures that are displayed within the tables is for employers who are operating a manual payroll.

Form RT11, 'Deductions working sheet’ replaces form P11 for the purposes of operating a manual payroll.

You can work out NICs by using either:• these tables, or

• the exact percentage method

For information about using the exact percentage method, please see page 8 of this booklet. For general information about NICs, see the Employer Helpbooks.

Are you using the correct tables?

It is important that you use the correct table for each employee.

Only use these tables between 6 April 2015 and 5 April 2016 (the tax year 2015 to 2016).

Only use these tables if:• you have your own occupational pension scheme

which is contracted-out of the State Second Pension, previously known as the State Earnings Related Pension Scheme

• it is a Contracted-out Salary Related Scheme, and

• the employee is a member of the scheme. If you have such a scheme, you will have been allocated an Employer’s Contracting-out Number by us

Do not use these tables for men and women who are State Pension age or over.

For further information about contribution table letters, page 3 of this booklet.

About these tables

The 5 different sets of tables under letters D, E , L, I and K each contain 2 tables, for:• weekly pay intervals, and

• monthly pay intervals

The letters D, E , L, I and K correspond with the contribution table letter under which NICs are payable.

Identifying the correct table to use

Table letter D

Use this table for all employees aged 21 or over, and under State Pension age, who are in your Contracted-out Salary Related Scheme.

Table letter E

Use this table for married women or widows:• under State Pension age, who are aged 21 or over

and are in your Contracted-out Salary Related Scheme, and

• who are entitled to pay employee’s NICs at the reduced rate

For these women, you must have a valid:• form CA4139 or CF383 Certificate of Election, or

• form CF380A, ‘Certificate of Reduced Liability’

Table letter L

Use this table for employees who are aged 21 or over and are in your Contracted-out Salary Related Scheme, for whom you hold form CA2700 allowing them to defer payment of employee’s NICs at the full main percentage rate.

Table letter I

Use this table for all employees who are under the age of 21, who are in your Contracted-out Salary Related Scheme.

Table letter K

Use this table for employees who are under the age of 21 and are in your Contracted-out Salary Related Scheme, for whom you hold form CA2700 allowing them to defer payment of employee’s NICs at the full main percentage rate.

Using these tables to work out National Insurance contributions (NICs)

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Page 6

How to use these tables

• Decide which table you should use, D, E , L, I or K and then apply the earnings period (weekly or monthly) to work out the NICs liability.

• Look up the employee’s gross pay in the left-hand column of the table. If the employee’s total earnings fall between the LEL and the UEL/UST and the exact amount is not shown, use the lower amount closest to the exact gross pay. If the employee’s total earnings exceed the UEL/UST, see page 153.

• Record the figures in each column of the table onto the employee’s form RT11, 'Deductions working sheet’. See the example on page 9.

Adapting these tables for pay intervals other than weekly or monthly

If the employee is paid in multiples of a week or month:• divide the pay into equal weekly or monthly

amounts to get an average weekly or monthly amount

• find the amount of NICs due for the average weekly or monthly amount

• multiply the amount of NICs by the number of weeks or months that the earnings are paid for

• record the multiplied amounts on their form RT11, 'Deductions working sheet’

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Page 7

Earnings limits and NICs ratesEmployee’s NIC rebate on earnings

above the LEL,

up to and including PT

Employer’s NIC rebate on earnings above the LEL, up to

and including the ST

Employer’s NIC rebate on earnings

above the LEL,

up to and including the

UAP

Employee’s contribution

Employer’scontribution

Earnings limits

Table letters D and I

Table letter E

Table letters K and L

Table letters D, E and L

Table letters I and K

(Applies to contribution table letters

D, I, K and L )

(Applies to contribution table letters

D, E and L )

(Applies to contribution table letters

I and K)

Below £112 weekly, or below £486 monthly, or below £5,824 yearly

Nil Nil Nil Nil Nil Nil Nil Nil

£112 to £155 weekly, or £486 to £672 monthly, or £5,824 to £8,060 yearly

0% 0% 0% 0% 0%

1.4% on earnings from £112.01, up to and including £155 (or monthly or annual equivalents)

3.4% on earnings from £112.01, up to and including £156 (or monthly or annual equivalents)

3.4% on earnings from £112.01, up to and including £770 (or monthly or annual equivalents)

£155.01 to £156 weekly, or £672.01 to £676 monthly, or £8,060.01 to £8,112 yearly

10.6% on earnings above the PT

5.85% on earnings above the PT

2% on earnings above the PT

0% 0%

£156.01 to £770 weekly, or £676.01 to £3,337 monthly, or £8112.01 to £40,040 yearly

10.6% on earnings above the PT

5.85% on earnings above the PT

2% on earnings above the PT

10.4% on earnings above the ST

0% on earnings above the ST

£770.01 to £815 weekly, or £3,337.01 to £3,532 monthly, or £40,040.01 £42,385 yearly

10.6% on earnings above the PT up to and including the UAP, then 12% on earnings above the UAP

5.85% on earnings above the PT

2% on earnings above the PT

10.4% on earnings above the ST up to and including the UAP, then 13.8% on earnings above the UAP

0% on earnings above the ST

Over £815 weekly, or over £3,532 monthly, or over £42,385 yearly

10.6% on earnings above the PT up to and including the UAP, then 12% on earnings above the UAP/UST up to and including the UEL, then 2% on all earnings above the UEL/UST

5.85% on earnings above the PT up to and including the UEL/UST, then 2% on all earnings above the UEL/UST

2% on earnings above the PT

10.4% on earnings above the ST up to and including the UAP, then 13.8% on all earnings above the UAP

0% on earnings above the ST up to and including the UEL/UST, then 13.8% on all earnings above the UEL/UST

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Page 8

Earnings details Contributions detailsWeek

number for

weekly pay or

Month number

for monthly

pay

Date of

payment

DD MM YYYY

NICs

Category

Letter

(RT2

question

20)

Gross earnings for

NICs

(RT2 question 20)

£ p

Gross earnings for

NICs year

to date

(RT2 question 21)

£ p

Earnings at the

Lower Earnings

Limit (LEL), where

earnings are equal

to or exceed the

LEL in this pay

period

(RT2 question 21)

1a £

Earnings above

the LEL up to

and including the

Primary Threshold

(PT) in this pay

period

(RT2 question 21)

1b £ p

Earnings above

the PT up to and

including the

Upper Accrual

Point (UAP) in this

pay period

(RT2 question 21)

1c £ p

Earnings above

the UAP up to

and including the

Upper Earnings

Limit (UEL) in this

pay period

(RT2 question 21)

1d £ p

Total of employer’s

contributions in

this pay period.

Mark minus

amounts ‘R’

(RT2 question 20)

1e £ p

Total of employer’s

contributions year

to date

(RT2 question 21)

£ p

Total employee’s

contributions this

period.

(RT2 question 20)

1f £ p

Total employee’s

contributions year

to date

(RT2 question 21)

£ p

Week 1

Week 2

Week 3

Week 4

Month 1 total

A monthly paid 24 year old male employee, in your Contracted-out Salary Related Scheme, earns £983.90 payable on 29 April 2015 (tax month 1).

NICs are due under Monthly Table letter D.

Primary (employee’s) contributions:

676 (ST) – 672 (PT) = 4 X 10.6% = £0.42 plus 983.90 – 676 (ST) = 307.90 x 10.6% = 2.637 = £2.64

Less employee’s NICs rebate due on earnings between the LEL and the PT: 672 (PT) – 486 (LEL) = 186 = 2.604 = £2.60

Primary (employee’s) contributions after offset of NICs rebate to be entered in column 1f of form RT11:

£33.06 – £2.60 = £30.46

Secondary (employer’s) contributions:

983.90 – 676 (ST) = 307.90 x 10.4% = 32.021 = £32.02

Less employer’s NICs rebate due on earnings between the LEL and the ST: 672 (PT) – 486 (LEL) = 186 x 3.4% = 6.460 = £6.32 plus 676 (ST) - 672 (PT) = 4 X 3.4% = 0.136 = £0.14

Secondary (employer’s) contributions after offset of NICs rebate to be entered in column 1e of form RT11: £32.02 - £6.46 = £25.56

Total employee’s and employer’s contributions for information only:

£30.46 + £25.56 = £56.02

An example of working out and recording NICs using the exact percentage method, where the employee is a member of your Contracted-out Salary Related Scheme

Extract from form RT11

For tips on completing form RT11 and examples of completed RT11s, see helpbook RT7, 'Guidance for employers exempt from filing Real Time Information online’.

29/04/2015 D 983 90 983 90 486 186 00 307 90 0 00 25 56 25 56 30 46 30 46

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Page 9

Earnings details Contributions detailsWeek

number for

weekly pay or

Month number

for monthly

pay

Date of

payment

DD MM YYYY

NICs

Category

Letter

(RT2

question

20)

Gross earnings for

NICs

(RT2 question 20)

£ p

Gross earnings for

NICs year

to date

(RT2 question 21)

£ p

Earnings at the

Lower Earnings

Limit (LEL), where

earnings are equal

to or exceed the

LEL in this pay

period

(RT2 question 21)

1a £

Earnings above

the LEL up to

and including the

Primary Threshold

(PT) in this pay

period

(RT2 question 21)

1b £ p

Earnings above

the PT up to and

including the

Upper Accrual

Point (UAP) in this

pay period

(RT2 question 21)

1c £ p

Earnings above

the UAP up to

and including the

Upper Earnings

Limit (UEL) in this

pay period

(RT2 question 21)

1d £ p

Total of employer’s

contributions in

this pay period.

Mark minus

amounts ‘R’

(RT2 question 20)

1e £ p

Total of employer’s

contributions year

to date

(RT2 question 21)

£ p

Total employee’s

contributions this

period.

(RT2 question 20)

1f £ p

Total employee’s

contributions year

to date

(RT2 question 21)

£ p

Week 1

Week 2

Week 3

Week 4

Month 1 total 29/04/2015 D 887 15 887 15 486 186 00 214 00 0 00 15 59 15 59 20 29 20 29

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

886 486 186.00 214.00 0.00 15.59 20.29 35.88

An example of working out NICs using these tables and recording figures on form RT11

Example

A monthly paid 24 year old male employee, in contracted-out employment, earns £887.15 payable on 29 April 2015 (tax month 1).

NICs are due under monthly Table letter D. The nearest lower figure to £887.15 is £886. Record the figures shown in the table onto the employee’s form RT11

Extract from monthly Table letter D

Extract from form RT11

For tips on completing form RT11 and examples of completed RT11s, see helpbook RT7, 'Guidance for employers exempt from filing Real Time Information online’.

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Page 10

Table letter D

Use this table for:

Employees in your Contracted-out Salary Related Scheme, who are aged 21 or over and under State Pension age.

Do not use this table for:

• any tax year other than 2015 to 2016

• employees who are under the age of 21 and are in your Contracted-out Salary Related Scheme (see Table letter I)

• married women or widows who have the right to pay reduced rate employee’s contributions (see Table letter E)

• employees who are State Pension age or over (see Table letter C in booklet CA41)

• employees who are aged 21 or over and are in your Contracted-out Salary Related Scheme for whom you hold form CA2700 (see Table letter L)

• employees who are under the age of 21 and are in your Contracted-out Salary Related Scheme, for whom you hold form CA2700 (see Table letter K)

Completing form RT11, 'Deductions working sheet’ or substitute

• enter ‘D’ in the NICs Category Letter column on form RT11

• copy the figures in columns 1a – 1f of the table to columns 1a – 1f on the line next to the tax week in which the employee is paid, on form RT11

If the employee’s total earnings fall between the LEL and the UEL/UST and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST, see page 153.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST. The NICs liability for each step, with the exception of the LEL, PT, ST, UAP, UEL and UST, is worked out at the mid-point of the steps, so you and your employee may pay slightly more or less than if you used the exact percentage method.

Weekly table for Contracted-out Salary Related standard rate contributions for use from 6 April 2015 to 5 April 2016

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Up to and including £111.99

No NICs liability, make no entries on form RT11

112 112 0.00 0.00 0.00 0.00 0.00 0.00113 112 1.00 0.00 0.00 R 0.07 0.00 R 0.07114 112 2.00 0.00 0.00 R 0.11 0.00 R 0.11115 112 3.00 0.00 0.00 R 0.17 0.00 R 0.17116 112 4.00 0.00 0.00 R 0.21 0.00 R 0.21

117 112 5.00 0.00 0.00 R 0.27 0.00 R 0.27118 112 6.00 0.00 0.00 R 0.31 0.00 R 0.31119 112 7.00 0.00 0.00 R 0.35 0.00 R 0.35120 112 8.00 0.00 0.00 R 0.41 0.00 R 0.41121 112 9.00 0.00 0.00 R 0.45 0.00 R 0.45

122 112 10.00 0.00 0.00 R 0.51 0.00 R 0.51123 112 11.00 0.00 0.00 R 0.55 0.00 R 0.55124 112 12.00 0.00 0.00 R 0.59 0.00 R 0.59125 112 13.00 0.00 0.00 R 0.65 0.00 R 0.65126 112 14.00 0.00 0.00 R 0.69 0.00 R 0.69

127 112 15.00 0.00 0.00 R 0.75 0.00 R 0.75128 112 16.00 0.00 0.00 R 0.79 0.00 R 0.79129 112 17.00 0.00 0.00 R 0.83 0.00 R 0.83130 112 18.00 0.00 0.00 R 0.89 0.00 R 0.89131 112 19.00 0.00 0.00 R 0.93 0.00 R 0.93

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Page 11

Table letter DWeekly table

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

132 112 20.00 0.00 0.00 R 0.99 0.00 R 0.99133 112 21.00 0.00 0.00 R 1.03 0.00 R 1.03134 112 22.00 0.00 0.00 R 1.07 0.00 R 1.07135 112 23.00 0.00 0.00 R 1.13 0.00 R 1.13136 112 24.00 0.00 0.00 R 1.17 0.00 R 1.17

137 112 25.00 0.00 0.00 R 1.23 0.00 R 1.23138 112 26.00 0.00 0.00 R 1.27 0.00 R 1.27139 112 27.00 0.00 0.00 R 1.31 0.00 R 1.31140 112 28.00 0.00 0.00 R 1.37 0.00 R 1.37141 112 29.00 0.00 0.00 R 1.41 0.00 R 1.41

142 112 30.00 0.00 0.00 R 1.47 0.00 R 1.47143 112 31.00 0.00 0.00 R 1.51 0.00 R 1.51144 112 32.00 0.00 0.00 R 1.55 0.00 R 1.55145 112 33.00 0.00 0.00 R 1.61 0.00 R 1.61146 112 34.00 0.00 0.00 R 1.65 0.00 R 1.65

147 112 35.00 0.00 0.00 R 1.71 0.00 R 1.71148 112 36.00 0.00 0.00 R 1.75 0.00 R 1.75149 112 37.00 0.00 0.00 R 1.79 0.00 R 1.79150 112 38.00 0.00 0.00 R 1.85 0.00 R 1.85151 112 39.00 0.00 0.00 R 1.89 0.00 R 1.89

152 112 40.00 0.00 0.00 R 1.95 0.00 R 1.95153 112 41.00 0.00 0.00 R 1.99 0.00 R 1.99154 112 42.00 0.00 0.00 R 2.03 0.00 R 2.03155 112 43.00 0.00 0.00 R 2.06 0.00 R 2.06156 112 43.00 1.00 0.00 R 1.98 0.00 R 1.98

157 112 43.00 2.00 0.00 R 1.66 0.00 R 1.66158 112 43.00 3.00 0.00 R 1.46 0.00 R 1.46159 112 43.00 4.00 0.00 R 1.25 0.00 R 1.25160 112 43.00 5.00 0.00 R 1.03 0.00 R 1.03161 112 43.00 6.00 0.00 R 0.92 0.09 R 0.83

162 112 43.00 7.00 0.00 R 0.81 0.20 R 0.61163 112 43.00 8.00 0.00 R 0.71 0.30 R 0.41164 112 43.00 9.00 0.00 R 0.61 0.41 R 0.20165 112 43.00 10.00 0.00 R 0.50 0.52 0.02166 112 43.00 11.00 0.00 R 0.40 0.62 0.22

167 112 43.00 12.00 0.00 R 0.29 0.73 0.44168 112 43.00 13.00 0.00 R 0.19 0.83 0.64169 112 43.00 14.00 0.00 R 0.09 0.94 0.85170 112 43.00 15.00 0.00 0.02 1.05 1.07171 112 43.00 16.00 0.00 0.12 1.15 1.27

172 112 43.00 17.00 0.00 0.23 1.26 1.49173 112 43.00 18.00 0.00 0.33 1.36 1.69174 112 43.00 19.00 0.00 0.43 1.47 1.90175 112 43.00 20.00 0.00 0.54 1.58 2.12176 112 43.00 21.00 0.00 0.64 1.68 2.32

177 112 43.00 22.00 0.00 0.75 1.79 2.54178 112 43.00 23.00 0.00 0.85 1.89 2.74179 112 43.00 24.00 0.00 0.95 2.00 2.95180 112 43.00 25.00 0.00 1.06 2.11 3.17181 112 43.00 26.00 0.00 1.16 2.21 3.37

182 112 43.00 27.00 0.00 1.27 2.32 3.59183 112 43.00 28.00 0.00 1.37 2.42 3.79184 112 43.00 29.00 0.00 1.47 2.53 4.00185 112 43.00 30.00 0.00 1.58 2.64 4.22186 112 43.00 31.00 0.00 1.68 2.74 4.42

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Page 12

Weekly tableTable letter D

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

187 112 43.00 32.00 0.00 1.79 2.85 4.64188 112 43.00 33.00 0.00 1.89 2.95 4.84189 112 43.00 34.00 0.00 1.99 3.06 5.05190 112 43.00 35.00 0.00 2.10 3.17 5.27191 112 43.00 36.00 0.00 2.20 3.27 5.47

192 112 43.00 37.00 0.00 2.31 3.38 5.69193 112 43.00 38.00 0.00 2.41 3.48 5.89194 112 43.00 39.00 0.00 2.51 3.59 6.10195 112 43.00 40.00 0.00 2.62 3.70 6.32196 112 43.00 41.00 0.00 2.72 3.80 6.52

197 112 43.00 42.00 0.00 2.83 3.91 6.74198 112 43.00 43.00 0.00 2.93 4.01 6.94199 112 43.00 44.00 0.00 3.03 4.12 7.15200 112 43.00 45.00 0.00 3.14 4.23 7.37201 112 43.00 46.00 0.00 3.24 4.33 7.57

202 112 43.00 47.00 0.00 3.35 4.44 7.79203 112 43.00 48.00 0.00 3.45 4.54 7.99204 112 43.00 49.00 0.00 3.55 4.65 8.20205 112 43.00 50.00 0.00 3.66 4.76 8.42206 112 43.00 51.00 0.00 3.76 4.86 8.62

207 112 43.00 52.00 0.00 3.87 4.97 8.84208 112 43.00 53.00 0.00 3.97 5.07 9.04209 112 43.00 54.00 0.00 4.07 5.18 9.25210 112 43.00 55.00 0.00 4.18 5.29 9.47211 112 43.00 56.00 0.00 4.28 5.39 9.67

212 112 43.00 57.00 0.00 4.39 5.50 9.89213 112 43.00 58.00 0.00 4.49 5.60 10.09214 112 43.00 59.00 0.00 4.59 5.71 10.30215 112 43.00 60.00 0.00 4.70 5.82 10.52216 112 43.00 61.00 0.00 4.80 5.92 10.72

217 112 43.00 62.00 0.00 4.91 6.03 10.94218 112 43.00 63.00 0.00 5.01 6.13 11.14219 112 43.00 64.00 0.00 5.11 6.24 11.35220 112 43.00 65.00 0.00 5.22 6.35 11.57221 112 43.00 66.00 0.00 5.32 6.45 11.77

222 112 43.00 67.00 0.00 5.43 6.56 11.99223 112 43.00 68.00 0.00 5.53 6.66 12.19224 112 43.00 69.00 0.00 5.63 6.77 12.40225 112 43.00 70.00 0.00 5.74 6.88 12.62226 112 43.00 71.00 0.00 5.84 6.98 12.82

227 112 43.00 72.00 0.00 5.95 7.09 13.04228 112 43.00 73.00 0.00 6.05 7.19 13.24229 112 43.00 74.00 0.00 6.15 7.30 13.45230 112 43.00 75.00 0.00 6.26 7.41 13.67231 112 43.00 76.00 0.00 6.36 7.51 13.87

232 112 43.00 77.00 0.00 6.47 7.62 14.09233 112 43.00 78.00 0.00 6.57 7.72 14.29234 112 43.00 79.00 0.00 6.67 7.83 14.50235 112 43.00 80.00 0.00 6.78 7.94 14.72236 112 43.00 81.00 0.00 6.88 8.04 14.92

237 112 43.00 82.00 0.00 6.99 8.15 15.14238 112 43.00 83.00 0.00 7.09 8.25 15.34239 112 43.00 84.00 0.00 7.19 8.36 15.55240 112 43.00 85.00 0.00 7.30 8.47 15.77241 112 43.00 86.00 0.00 7.40 8.57 15.97

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Page 13

Table letter DWeekly table

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

242 112 43.00 87.00 0.00 7.51 8.68 16.19243 112 43.00 88.00 0.00 7.61 8.78 16.39244 112 43.00 89.00 0.00 7.71 8.89 16.60245 112 43.00 90.00 0.00 7.82 9.00 16.82246 112 43.00 91.00 0.00 7.92 9.10 17.02

247 112 43.00 92.00 0.00 8.03 9.21 17.24248 112 43.00 93.00 0.00 8.13 9.31 17.44249 112 43.00 94.00 0.00 8.23 9.42 17.65250 112 43.00 95.00 0.00 8.34 9.53 17.87251 112 43.00 96.00 0.00 8.44 9.63 18.07

252 112 43.00 97.00 0.00 8.55 9.74 18.29253 112 43.00 98.00 0.00 8.65 9.84 18.49254 112 43.00 99.00 0.00 8.75 9.95 18.70255 112 43.00 100.00 0.00 8.86 10.06 18.92256 112 43.00 101.00 0.00 8.96 10.16 19.12

257 112 43.00 102.00 0.00 9.07 10.27 19.34258 112 43.00 103.00 0.00 9.17 10.37 19.54259 112 43.00 104.00 0.00 9.27 10.48 19.75260 112 43.00 105.00 0.00 9.38 10.59 19.97261 112 43.00 106.00 0.00 9.48 10.69 20.17

262 112 43.00 107.00 0.00 9.59 10.80 20.39263 112 43.00 108.00 0.00 9.69 10.90 20.59264 112 43.00 109.00 0.00 9.79 11.01 20.80265 112 43.00 110.00 0.00 9.90 11.12 21.02266 112 43.00 111.00 0.00 10.00 11.22 21.22

267 112 43.00 112.00 0.00 10.11 11.33 21.44268 112 43.00 113.00 0.00 10.21 11.43 21.64269 112 43.00 114.00 0.00 10.31 11.54 21.85270 112 43.00 115.00 0.00 10.42 11.65 22.07271 112 43.00 116.00 0.00 10.52 11.75 22.27

272 112 43.00 117.00 0.00 10.63 11.86 22.49273 112 43.00 118.00 0.00 10.73 11.96 22.69274 112 43.00 119.00 0.00 10.83 12.07 22.90275 112 43.00 120.00 0.00 10.94 12.18 23.12276 112 43.00 121.00 0.00 11.04 12.28 23.32

277 112 43.00 122.00 0.00 11.15 12.39 23.54278 112 43.00 123.00 0.00 11.25 12.49 23.74279 112 43.00 124.00 0.00 11.35 12.60 23.95280 112 43.00 125.00 0.00 11.46 12.71 24.17281 112 43.00 126.00 0.00 11.56 12.81 24.37

282 112 43.00 127.00 0.00 11.67 12.92 24.59283 112 43.00 128.00 0.00 11.77 13.02 24.79284 112 43.00 129.00 0.00 11.87 13.13 25.00285 112 43.00 130.00 0.00 11.98 13.24 25.22286 112 43.00 131.00 0.00 12.08 13.34 25.42

287 112 43.00 132.00 0.00 12.19 13.45 25.64288 112 43.00 133.00 0.00 12.29 13.55 25.84289 112 43.00 134.00 0.00 12.39 13.66 26.05290 112 43.00 135.00 0.00 12.50 13.77 26.27291 112 43.00 136.00 0.00 12.60 13.87 26.47

292 112 43.00 137.00 0.00 12.71 13.98 26.69293 112 43.00 138.00 0.00 12.81 14.08 26.89294 112 43.00 139.00 0.00 12.91 14.19 27.10295 112 43.00 140.00 0.00 13.02 14.30 27.32296 112 43.00 141.00 0.00 13.12 14.40 27.52

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Page 14 Page 14

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly tableTable letter D

297 112 43.00 142.00 0.00 13.23 14.51 27.74298 112 43.00 143.00 0.00 13.33 14.61 27.94299 112 43.00 144.00 0.00 13.43 14.72 28.15300 112 43.00 145.00 0.00 13.54 14.83 28.37301 112 43.00 146.00 0.00 13.64 14.93 28.57

302 112 43.00 147.00 0.00 13.75 15.04 28.79303 112 43.00 148.00 0.00 13.85 15.14 28.99304 112 43.00 149.00 0.00 13.95 15.25 29.20305 112 43.00 150.00 0.00 14.06 15.36 29.42306 112 43.00 151.00 0.00 14.16 15.46 29.62

307 112 43.00 152.00 0.00 14.27 15.57 29.84308 112 43.00 153.00 0.00 14.37 15.67 30.04309 112 43.00 154.00 0.00 14.47 15.78 30.25310 112 43.00 155.00 0.00 14.58 15.89 30.47311 112 43.00 156.00 0.00 14.68 15.99 30.67

312 112 43.00 157.00 0.00 14.79 16.10 30.89313 112 43.00 158.00 0.00 14.89 16.20 31.09314 112 43.00 159.00 0.00 14.99 16.31 31.30315 112 43.00 160.00 0.00 15.10 16.42 31.52316 112 43.00 161.00 0.00 15.20 16.52 31.72

317 112 43.00 162.00 0.00 15.31 16.63 31.94318 112 43.00 163.00 0.00 15.41 16.73 32.14319 112 43.00 164.00 0.00 15.51 16.84 32.35320 112 43.00 165.00 0.00 15.62 16.95 32.57321 112 43.00 166.00 0.00 15.72 17.05 32.77

322 112 43.00 167.00 0.00 15.83 17.16 32.99323 112 43.00 168.00 0.00 15.93 17.26 33.19324 112 43.00 169.00 0.00 16.03 17.37 33.40325 112 43.00 170.00 0.00 16.14 17.48 33.62326 112 43.00 171.00 0.00 16.24 17.58 33.82

327 112 43.00 172.00 0.00 16.35 17.69 34.04328 112 43.00 173.00 0.00 16.45 17.79 34.24329 112 43.00 174.00 0.00 16.55 17.90 34.45330 112 43.00 175.00 0.00 16.66 18.01 34.67331 112 43.00 176.00 0.00 16.76 18.11 34.87

332 112 43.00 177.00 0.00 16.87 18.22 35.09333 112 43.00 178.00 0.00 16.97 18.32 35.29334 112 43.00 179.00 0.00 17.07 18.43 35.50335 112 43.00 180.00 0.00 17.18 18.54 35.72336 112 43.00 181.00 0.00 17.28 18.64 35.92

337 112 43.00 182.00 0.00 17.39 18.75 36.14338 112 43.00 183.00 0.00 17.49 18.85 36.34339 112 43.00 184.00 0.00 17.59 18.96 36.55340 112 43.00 185.00 0.00 17.70 19.07 36.77341 112 43.00 186.00 0.00 17.80 19.17 36.97

342 112 43.00 187.00 0.00 17.91 19.28 37.19343 112 43.00 188.00 0.00 18.01 19.38 37.39344 112 43.00 189.00 0.00 18.11 19.49 37.60345 112 43.00 190.00 0.00 18.22 19.60 37.82346 112 43.00 191.00 0.00 18.32 19.70 38.02

347 112 43.00 192.00 0.00 18.43 19.81 38.24348 112 43.00 193.00 0.00 18.53 19.91 38.44349 112 43.00 194.00 0.00 18.63 20.02 38.65350 112 43.00 195.00 0.00 18.74 20.13 38.87351 112 43.00 196.00 0.00 18.84 20.23 39.07

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Page 15

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter DWeekly table

352 112 43.00 197.00 0.00 18.95 20.34 39.29353 112 43.00 198.00 0.00 19.05 20.44 39.49354 112 43.00 199.00 0.00 19.15 20.55 39.70355 112 43.00 200.00 0.00 19.26 20.66 39.92356 112 43.00 201.00 0.00 19.36 20.76 40.12

357 112 43.00 202.00 0.00 19.47 20.87 40.34358 112 43.00 203.00 0.00 19.57 20.97 40.54359 112 43.00 204.00 0.00 19.67 21.08 40.75360 112 43.00 205.00 0.00 19.78 21.19 40.97361 112 43.00 206.00 0.00 19.88 21.29 41.17

362 112 43.00 207.00 0.00 19.99 21.40 41.39363 112 43.00 208.00 0.00 20.09 21.50 41.59364 112 43.00 209.00 0.00 20.19 21.61 41.80365 112 43.00 210.00 0.00 20.30 21.72 42.02366 112 43.00 211.00 0.00 20.40 21.82 42.22

367 112 43.00 212.00 0.00 20.51 21.93 42.44368 112 43.00 213.00 0.00 20.61 22.03 42.64369 112 43.00 214.00 0.00 20.71 22.14 42.85370 112 43.00 215.00 0.00 20.82 22.25 43.07371 112 43.00 216.00 0.00 20.92 22.35 43.27

372 112 43.00 217.00 0.00 21.03 22.46 43.49373 112 43.00 218.00 0.00 21.13 22.56 43.69374 112 43.00 219.00 0.00 21.23 22.67 43.90375 112 43.00 220.00 0.00 21.34 22.78 44.12376 112 43.00 221.00 0.00 21.44 22.88 44.32

377 112 43.00 222.00 0.00 21.55 22.99 44.54378 112 43.00 223.00 0.00 21.65 23.09 44.74379 112 43.00 224.00 0.00 21.75 23.20 44.95380 112 43.00 225.00 0.00 21.86 23.31 45.17381 112 43.00 226.00 0.00 21.96 23.41 45.37

382 112 43.00 227.00 0.00 22.07 23.52 45.59383 112 43.00 228.00 0.00 22.17 23.62 45.79384 112 43.00 229.00 0.00 22.27 23.73 46.00385 112 43.00 230.00 0.00 22.38 23.84 46.22386 112 43.00 231.00 0.00 22.48 23.94 46.42

387 112 43.00 232.00 0.00 22.59 24.05 46.64388 112 43.00 233.00 0.00 22.69 24.15 46.84389 112 43.00 234.00 0.00 22.79 24.26 47.05390 112 43.00 235.00 0.00 22.90 24.37 47.27391 112 43.00 236.00 0.00 23.00 24.47 47.47

392 112 43.00 237.00 0.00 23.11 24.58 47.69393 112 43.00 238.00 0.00 23.21 24.68 47.89394 112 43.00 239.00 0.00 23.31 24.79 48.10395 112 43.00 240.00 0.00 23.42 24.90 48.32396 112 43.00 241.00 0.00 23.52 25.00 48.52

397 112 43.00 242.00 0.00 23.63 25.11 48.74398 112 43.00 243.00 0.00 23.73 25.21 48.94399 112 43.00 244.00 0.00 23.83 25.32 49.15400 112 43.00 245.00 0.00 23.94 25.43 49.37401 112 43.00 246.00 0.00 24.04 25.53 49.57

402 112 43.00 247.00 0.00 24.15 25.64 49.79403 112 43.00 248.00 0.00 24.25 25.74 49.99404 112 43.00 249.00 0.00 24.35 25.85 50.20405 112 43.00 250.00 0.00 24.46 25.96 50.42406 112 43.00 251.00 0.00 24.56 26.06 50.62

Page 18: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 16

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly tableTable letter D

407 112 43.00 252.00 0.00 24.67 26.17 50.84408 112 43.00 253.00 0.00 24.77 26.27 51.04409 112 43.00 254.00 0.00 24.87 26.38 51.25410 112 43.00 255.00 0.00 24.98 26.49 51.47411 112 43.00 256.00 0.00 25.08 26.59 51.67

412 112 43.00 257.00 0.00 25.19 26.70 51.89413 112 43.00 258.00 0.00 25.29 26.80 52.09414 112 43.00 259.00 0.00 25.39 26.91 52.30415 112 43.00 260.00 0.00 25.50 27.02 52.52416 112 43.00 261.00 0.00 25.60 27.12 52.72

417 112 43.00 262.00 0.00 25.71 27.23 52.94418 112 43.00 263.00 0.00 25.81 27.33 53.14419 112 43.00 264.00 0.00 25.91 27.44 53.35420 112 43.00 265.00 0.00 26.02 27.55 53.57421 112 43.00 266.00 0.00 26.12 27.65 53.77

422 112 43.00 267.00 0.00 26.23 27.76 53.99423 112 43.00 268.00 0.00 26.33 27.86 54.19424 112 43.00 269.00 0.00 26.43 27.97 54.40425 112 43.00 270.00 0.00 26.54 28.08 54.62426 112 43.00 271.00 0.00 26.64 28.18 54.82

427 112 43.00 272.00 0.00 26.75 28.29 55.04428 112 43.00 273.00 0.00 26.85 28.39 55.24429 112 43.00 274.00 0.00 26.95 28.50 55.45430 112 43.00 275.00 0.00 27.06 28.61 55.67431 112 43.00 276.00 0.00 27.16 28.71 55.87

432 112 43.00 277.00 0.00 27.27 28.82 56.09433 112 43.00 278.00 0.00 27.37 28.92 56.29434 112 43.00 279.00 0.00 27.47 29.03 56.50435 112 43.00 280.00 0.00 27.58 29.14 56.72436 112 43.00 281.00 0.00 27.68 29.24 56.92

437 112 43.00 282.00 0.00 27.79 29.35 57.14438 112 43.00 283.00 0.00 27.89 29.45 57.34439 112 43.00 284.00 0.00 27.99 29.56 57.55440 112 43.00 285.00 0.00 28.10 29.67 57.77441 112 43.00 286.00 0.00 28.20 29.77 57.97

442 112 43.00 287.00 0.00 28.31 29.88 58.19443 112 43.00 288.00 0.00 28.41 29.98 58.39444 112 43.00 289.00 0.00 28.51 30.09 58.60445 112 43.00 290.00 0.00 28.62 30.20 58.82446 112 43.00 291.00 0.00 28.72 30.30 59.02

447 112 43.00 292.00 0.00 28.83 30.41 59.24448 112 43.00 293.00 0.00 28.93 30.51 59.44449 112 43.00 294.00 0.00 29.03 30.62 59.65450 112 43.00 295.00 0.00 29.14 30.73 59.87451 112 43.00 296.00 0.00 29.24 30.83 60.07

452 112 43.00 297.00 0.00 29.35 30.94 60.29453 112 43.00 298.00 0.00 29.45 31.04 60.49454 112 43.00 299.00 0.00 29.55 31.15 60.70455 112 43.00 300.00 0.00 29.66 31.26 60.92456 112 43.00 301.00 0.00 29.76 31.36 61.12

457 112 43.00 302.00 0.00 29.87 31.47 61.34458 112 43.00 303.00 0.00 29.97 31.57 61.54459 112 43.00 304.00 0.00 30.07 31.68 61.75460 112 43.00 305.00 0.00 30.18 31.79 61.97461 112 43.00 306.00 0.00 30.28 31.89 62.17

Page 19: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 17

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter DWeekly table

462 112 43.00 307.00 0.00 30.39 32.00 62.39463 112 43.00 308.00 0.00 30.49 32.10 62.59464 112 43.00 309.00 0.00 30.59 32.21 62.80465 112 43.00 310.00 0.00 30.70 32.32 63.02466 112 43.00 311.00 0.00 30.80 32.42 63.22

467 112 43.00 312.00 0.00 30.91 32.53 63.44468 112 43.00 313.00 0.00 31.01 32.63 63.64469 112 43.00 314.00 0.00 31.11 32.74 63.85470 112 43.00 315.00 0.00 31.22 32.85 64.07471 112 43.00 316.00 0.00 31.32 32.95 64.27

472 112 43.00 317.00 0.00 31.43 33.06 64.49473 112 43.00 318.00 0.00 31.53 33.16 64.69474 112 43.00 319.00 0.00 31.63 33.27 64.90475 112 43.00 320.00 0.00 31.74 33.38 65.12476 112 43.00 321.00 0.00 31.84 33.48 65.32

477 112 43.00 322.00 0.00 31.95 33.59 65.54478 112 43.00 323.00 0.00 32.05 33.69 65.74479 112 43.00 324.00 0.00 32.15 33.80 65.95480 112 43.00 325.00 0.00 32.26 33.91 66.17481 112 43.00 326.00 0.00 32.36 34.01 66.37

482 112 43.00 327.00 0.00 32.47 34.12 66.59483 112 43.00 328.00 0.00 32.57 34.22 66.79484 112 43.00 329.00 0.00 32.67 34.33 67.00485 112 43.00 330.00 0.00 32.78 34.44 67.22486 112 43.00 331.00 0.00 32.88 34.54 67.42

487 112 43.00 332.00 0.00 32.99 34.65 67.64488 112 43.00 333.00 0.00 33.09 34.75 67.84489 112 43.00 334.00 0.00 33.19 34.86 68.05490 112 43.00 335.00 0.00 33.30 34.97 68.27491 112 43.00 336.00 0.00 33.40 35.07 68.47

492 112 43.00 337.00 0.00 33.51 35.18 68.69493 112 43.00 338.00 0.00 33.61 35.28 68.89494 112 43.00 339.00 0.00 33.71 35.39 69.10495 112 43.00 340.00 0.00 33.82 35.50 69.32496 112 43.00 341.00 0.00 33.92 35.60 69.52

497 112 43.00 342.00 0.00 34.03 35.71 69.74498 112 43.00 343.00 0.00 34.13 35.81 69.94499 112 43.00 344.00 0.00 34.23 35.92 70.15500 112 43.00 345.00 0.00 34.34 36.03 70.37501 112 43.00 346.00 0.00 34.44 36.13 70.57

502 112 43.00 347.00 0.00 34.55 36.24 70.79503 112 43.00 348.00 0.00 34.65 36.34 70.99504 112 43.00 349.00 0.00 34.75 36.45 71.20505 112 43.00 350.00 0.00 34.86 36.56 71.42506 112 43.00 351.00 0.00 34.96 36.66 71.62

507 112 43.00 352.00 0.00 35.07 36.77 71.84508 112 43.00 353.00 0.00 35.17 36.87 72.04509 112 43.00 354.00 0.00 35.27 36.98 72.25510 112 43.00 355.00 0.00 35.38 37.09 72.47511 112 43.00 356.00 0.00 35.48 37.19 72.67

512 112 43.00 357.00 0.00 35.59 37.30 72.89513 112 43.00 358.00 0.00 35.69 37.40 73.09514 112 43.00 359.00 0.00 35.79 37.51 73.30515 112 43.00 360.00 0.00 35.90 37.62 73.52516 112 43.00 361.00 0.00 36.00 37.72 73.72

Page 20: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 18

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly tableTable letter D

517 112 43.00 362.00 0.00 36.11 37.83 73.94518 112 43.00 363.00 0.00 36.21 37.93 74.14519 112 43.00 364.00 0.00 36.31 38.04 74.35520 112 43.00 365.00 0.00 36.42 38.15 74.57521 112 43.00 366.00 0.00 36.52 38.25 74.77

522 112 43.00 367.00 0.00 36.63 38.36 74.99523 112 43.00 368.00 0.00 36.73 38.46 75.19524 112 43.00 369.00 0.00 36.83 38.57 75.40525 112 43.00 370.00 0.00 36.94 38.68 75.62526 112 43.00 371.00 0.00 37.04 38.78 75.82

527 112 43.00 372.00 0.00 37.15 38.89 76.04528 112 43.00 373.00 0.00 37.25 38.99 76.24529 112 43.00 374.00 0.00 37.35 39.10 76.45530 112 43.00 375.00 0.00 37.46 39.21 76.67531 112 43.00 376.00 0.00 37.56 39.31 76.87

532 112 43.00 377.00 0.00 37.67 39.42 77.09533 112 43.00 378.00 0.00 37.77 39.52 77.29534 112 43.00 379.00 0.00 37.87 39.63 77.50535 112 43.00 380.00 0.00 37.98 39.74 77.72536 112 43.00 381.00 0.00 38.08 39.84 77.92

537 112 43.00 382.00 0.00 38.19 39.95 78.14538 112 43.00 383.00 0.00 38.29 40.05 78.34539 112 43.00 384.00 0.00 38.39 40.16 78.55540 112 43.00 385.00 0.00 38.50 40.27 78.77541 112 43.00 386.00 0.00 38.60 40.37 78.97

542 112 43.00 387.00 0.00 38.71 40.48 79.19543 112 43.00 388.00 0.00 38.81 40.58 79.39544 112 43.00 389.00 0.00 38.91 40.69 79.60545 112 43.00 390.00 0.00 39.02 40.80 79.82546 112 43.00 391.00 0.00 39.12 40.90 80.02

547 112 43.00 392.00 0.00 39.23 41.01 80.24548 112 43.00 393.00 0.00 39.33 41.11 80.44549 112 43.00 394.00 0.00 39.43 41.22 80.65550 112 43.00 395.00 0.00 39.54 41.33 80.87551 112 43.00 396.00 0.00 39.64 41.43 81.07

552 112 43.00 397.00 0.00 39.75 41.54 81.29553 112 43.00 398.00 0.00 39.85 41.64 81.49554 112 43.00 399.00 0.00 39.95 41.75 81.70555 112 43.00 400.00 0.00 40.06 41.86 81.92556 112 43.00 401.00 0.00 40.16 41.96 82.12

557 112 43.00 402.00 0.00 40.27 42.07 82.34558 112 43.00 403.00 0.00 40.37 42.17 82.54559 112 43.00 404.00 0.00 40.47 42.28 82.75560 112 43.00 405.00 0.00 40.58 42.39 82.97561 112 43.00 406.00 0.00 40.68 42.49 83.17

562 112 43.00 407.00 0.00 40.79 42.60 83.39563 112 43.00 408.00 0.00 40.89 42.70 83.59564 112 43.00 409.00 0.00 40.99 42.81 83.80565 112 43.00 410.00 0.00 41.10 42.92 84.02566 112 43.00 411.00 0.00 41.20 43.02 84.22

567 112 43.00 412.00 0.00 41.31 43.13 84.44568 112 43.00 413.00 0.00 41.41 43.23 84.64569 112 43.00 414.00 0.00 41.51 43.34 84.85570 112 43.00 415.00 0.00 41.62 43.45 85.07571 112 43.00 416.00 0.00 41.72 43.55 85.27

Page 21: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 19

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter DWeekly table

572 112 43.00 417.00 0.00 41.83 43.66 85.49573 112 43.00 418.00 0.00 41.93 43.76 85.69574 112 43.00 419.00 0.00 42.03 43.87 85.90575 112 43.00 420.00 0.00 42.14 43.98 86.12576 112 43.00 421.00 0.00 42.24 44.08 86.32

577 112 43.00 422.00 0.00 42.35 44.19 86.54578 112 43.00 423.00 0.00 42.45 44.29 86.74579 112 43.00 424.00 0.00 42.55 44.40 86.95580 112 43.00 425.00 0.00 42.66 44.51 87.17581 112 43.00 426.00 0.00 42.76 44.61 87.37

582 112 43.00 427.00 0.00 42.87 44.72 87.59583 112 43.00 428.00 0.00 42.97 44.82 87.79584 112 43.00 429.00 0.00 43.07 44.93 88.00585 112 43.00 430.00 0.00 43.18 45.04 88.22586 112 43.00 431.00 0.00 43.28 45.14 88.42

587 112 43.00 432.00 0.00 43.39 45.25 88.64588 112 43.00 433.00 0.00 43.49 45.35 88.84589 112 43.00 434.00 0.00 43.59 45.46 89.05590 112 43.00 435.00 0.00 43.70 45.57 89.27591 112 43.00 436.00 0.00 43.80 45.67 89.47

592 112 43.00 437.00 0.00 43.91 45.78 89.69593 112 43.00 438.00 0.00 44.01 45.88 89.89594 112 43.00 439.00 0.00 44.11 45.99 90.10595 112 43.00 440.00 0.00 44.22 46.10 90.32596 112 43.00 441.00 0.00 44.32 46.20 90.52

597 112 43.00 442.00 0.00 44.43 46.31 90.74598 112 43.00 443.00 0.00 44.53 46.41 90.94599 112 43.00 444.00 0.00 44.63 46.52 91.15600 112 43.00 445.00 0.00 44.74 46.63 91.37601 112 43.00 446.00 0.00 44.84 46.73 91.57

602 112 43.00 447.00 0.00 44.95 46.84 91.79603 112 43.00 448.00 0.00 45.05 46.94 91.99604 112 43.00 449.00 0.00 45.15 47.05 92.20605 112 43.00 450.00 0.00 45.26 47.16 92.42606 112 43.00 451.00 0.00 45.36 47.26 92.62

607 112 43.00 452.00 0.00 45.47 47.37 92.84608 112 43.00 453.00 0.00 45.57 47.47 93.04609 112 43.00 454.00 0.00 45.67 47.58 93.25610 112 43.00 455.00 0.00 45.78 47.69 93.47611 112 43.00 456.00 0.00 45.88 47.79 93.67

612 112 43.00 457.00 0.00 45.99 47.90 93.89613 112 43.00 458.00 0.00 46.09 48.00 94.09614 112 43.00 459.00 0.00 46.19 48.11 94.30615 112 43.00 460.00 0.00 46.30 48.22 94.52616 112 43.00 461.00 0.00 46.40 48.32 94.72

617 112 43.00 462.00 0.00 46.51 48.43 94.94618 112 43.00 463.00 0.00 46.61 48.53 95.14619 112 43.00 464.00 0.00 46.71 48.64 95.35620 112 43.00 465.00 0.00 46.82 48.75 95.57621 112 43.00 466.00 0.00 46.92 48.85 95.77

622 112 43.00 467.00 0.00 47.03 48.96 95.99623 112 43.00 468.00 0.00 47.13 49.06 96.19624 112 43.00 469.00 0.00 47.23 49.17 96.40625 112 43.00 470.00 0.00 47.34 49.28 96.62626 112 43.00 471.00 0.00 47.44 49.38 96.82

Page 22: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 20

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly tableTable letter D

627 112 43.00 472.00 0.00 47.55 49.49 97.04628 112 43.00 473.00 0.00 47.65 49.59 97.24629 112 43.00 474.00 0.00 47.75 49.70 97.45630 112 43.00 475.00 0.00 47.86 49.81 97.67631 112 43.00 476.00 0.00 47.96 49.91 97.87

632 112 43.00 477.00 0.00 48.07 50.02 98.09633 112 43.00 478.00 0.00 48.17 50.12 98.29634 112 43.00 479.00 0.00 48.27 50.23 98.50635 112 43.00 480.00 0.00 48.38 50.34 98.72636 112 43.00 481.00 0.00 48.48 50.44 98.92

637 112 43.00 482.00 0.00 48.59 50.55 99.14638 112 43.00 483.00 0.00 48.69 50.65 99.34639 112 43.00 484.00 0.00 48.79 50.76 99.55640 112 43.00 485.00 0.00 48.90 50.87 99.77641 112 43.00 486.00 0.00 49.00 50.97 99.97

642 112 43.00 487.00 0.00 49.11 51.08 100.19643 112 43.00 488.00 0.00 49.21 51.18 100.39644 112 43.00 489.00 0.00 49.31 51.29 100.60645 112 43.00 490.00 0.00 49.42 51.40 100.82646 112 43.00 491.00 0.00 49.52 51.50 101.02

647 112 43.00 492.00 0.00 49.63 51.61 101.24648 112 43.00 493.00 0.00 49.73 51.71 101.44649 112 43.00 494.00 0.00 49.83 51.82 101.65650 112 43.00 495.00 0.00 49.94 51.93 101.87651 112 43.00 496.00 0.00 50.04 52.03 102.07

652 112 43.00 497.00 0.00 50.15 52.14 102.29653 112 43.00 498.00 0.00 50.25 52.24 102.49654 112 43.00 499.00 0.00 50.35 52.35 102.70655 112 43.00 500.00 0.00 50.46 52.46 102.92656 112 43.00 501.00 0.00 50.56 52.56 103.12

657 112 43.00 502.00 0.00 50.67 52.67 103.34658 112 43.00 503.00 0.00 50.77 52.77 103.54659 112 43.00 504.00 0.00 50.87 52.88 103.75660 112 43.00 505.00 0.00 50.98 52.99 103.97661 112 43.00 506.00 0.00 51.08 53.09 104.17

662 112 43.00 507.00 0.00 51.19 53.20 104.39663 112 43.00 508.00 0.00 51.29 53.30 104.59664 112 43.00 509.00 0.00 51.39 53.41 104.80665 112 43.00 510.00 0.00 51.50 53.52 105.02666 112 43.00 511.00 0.00 51.60 53.62 105.22

667 112 43.00 512.00 0.00 51.71 53.73 105.44668 112 43.00 513.00 0.00 51.81 53.83 105.64669 112 43.00 514.00 0.00 51.91 53.94 105.85670 112 43.00 515.00 0.00 52.02 54.05 106.07671 112 43.00 516.00 0.00 52.12 54.15 106.27

672 112 43.00 517.00 0.00 52.23 54.26 106.49673 112 43.00 518.00 0.00 52.33 54.36 106.69674 112 43.00 519.00 0.00 52.43 54.47 106.90675 112 43.00 520.00 0.00 52.54 54.58 107.12676 112 43.00 521.00 0.00 52.64 54.68 107.32

677 112 43.00 522.00 0.00 52.75 54.79 107.54678 112 43.00 523.00 0.00 52.85 54.89 107.74679 112 43.00 524.00 0.00 52.95 55.00 107.95680 112 43.00 525.00 0.00 53.06 55.11 108.17681 112 43.00 526.00 0.00 53.16 55.21 108.37

Page 23: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 21

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter DWeekly table

682 112 43.00 527.00 0.00 53.27 55.32 108.59683 112 43.00 528.00 0.00 53.37 55.42 108.79684 112 43.00 529.00 0.00 53.47 55.53 109.00685 112 43.00 530.00 0.00 53.58 55.64 109.22686 112 43.00 531.00 0.00 53.68 55.74 109.42

687 112 43.00 532.00 0.00 53.79 55.85 109.64688 112 43.00 533.00 0.00 53.89 55.95 109.84689 112 43.00 534.00 0.00 53.99 56.06 110.05690 112 43.00 535.00 0.00 54.10 56.17 110.27691 112 43.00 536.00 0.00 54.20 56.27 110.47

692 112 43.00 537.00 0.00 54.31 56.38 110.69693 112 43.00 538.00 0.00 54.41 56.48 110.89694 112 43.00 539.00 0.00 54.51 56.59 111.10695 112 43.00 540.00 0.00 54.62 56.70 111.32696 112 43.00 541.00 0.00 54.72 56.80 111.52

697 112 43.00 542.00 0.00 54.83 56.91 111.74698 112 43.00 543.00 0.00 54.93 57.01 111.94699 112 43.00 544.00 0.00 55.03 57.12 112.15700 112 43.00 545.00 0.00 55.14 57.23 112.37701 112 43.00 546.00 0.00 55.24 57.33 112.57

702 112 43.00 547.00 0.00 55.35 57.44 112.79703 112 43.00 548.00 0.00 55.45 57.54 112.99704 112 43.00 549.00 0.00 55.55 57.65 113.20705 112 43.00 550.00 0.00 55.66 57.76 113.42706 112 43.00 551.00 0.00 55.76 57.86 113.62

707 112 43.00 552.00 0.00 55.87 57.97 113.84708 112 43.00 553.00 0.00 55.97 58.07 114.04709 112 43.00 554.00 0.00 56.07 58.18 114.25710 112 43.00 555.00 0.00 56.18 58.29 114.47711 112 43.00 556.00 0.00 56.28 58.39 114.67

712 112 43.00 557.00 0.00 56.39 58.50 114.89713 112 43.00 558.00 0.00 56.49 58.60 115.09714 112 43.00 559.00 0.00 56.59 58.71 115.30715 112 43.00 560.00 0.00 56.70 58.82 115.52716 112 43.00 561.00 0.00 56.80 58.92 115.72

717 112 43.00 562.00 0.00 56.91 59.03 115.94718 112 43.00 563.00 0.00 57.01 59.13 116.14719 112 43.00 564.00 0.00 57.11 59.24 116.35720 112 43.00 565.00 0.00 57.22 59.35 116.57721 112 43.00 566.00 0.00 57.32 59.45 116.77

722 112 43.00 567.00 0.00 57.43 59.56 116.99723 112 43.00 568.00 0.00 57.53 59.66 117.19724 112 43.00 569.00 0.00 57.63 59.77 117.40725 112 43.00 570.00 0.00 57.74 59.88 117.62726 112 43.00 571.00 0.00 57.84 59.98 117.82

727 112 43.00 572.00 0.00 57.95 60.09 118.04728 112 43.00 573.00 0.00 58.05 60.19 118.24729 112 43.00 574.00 0.00 58.15 60.30 118.45730 112 43.00 575.00 0.00 58.26 60.41 118.67731 112 43.00 576.00 0.00 58.36 60.51 118.87

732 112 43.00 577.00 0.00 58.47 60.62 119.09733 112 43.00 578.00 0.00 58.57 60.72 119.29734 112 43.00 579.00 0.00 58.67 60.83 119.50735 112 43.00 580.00 0.00 58.78 60.94 119.72736 112 43.00 581.00 0.00 58.88 61.04 119.92

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Page 22

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly tableTable letter D

737 112 43.00 582.00 0.00 58.99 61.15 120.14738 112 43.00 583.00 0.00 59.09 61.25 120.34739 112 43.00 584.00 0.00 59.19 61.36 120.55740 112 43.00 585.00 0.00 59.30 61.47 120.77741 112 43.00 586.00 0.00 59.40 61.57 120.97

742 112 43.00 587.00 0.00 59.51 61.68 121.19743 112 43.00 588.00 0.00 59.61 61.78 121.39744 112 43.00 589.00 0.00 59.71 61.89 121.60745 112 43.00 590.00 0.00 59.82 62.00 121.82746 112 43.00 591.00 0.00 59.92 62.10 122.02

747 112 43.00 592.00 0.00 60.03 62.21 122.24748 112 43.00 593.00 0.00 60.13 62.31 122.44749 112 43.00 594.00 0.00 60.23 62.42 122.65750 112 43.00 595.00 0.00 60.34 62.53 122.87751 112 43.00 596.00 0.00 60.44 62.63 123.07

752 112 43.00 597.00 0.00 60.55 62.74 123.29753 112 43.00 598.00 0.00 60.65 62.84 123.49754 112 43.00 599.00 0.00 60.75 62.95 123.70755 112 43.00 600.00 0.00 60.86 63.06 123.92756 112 43.00 601.00 0.00 60.96 63.16 124.12

757 112 43.00 602.00 0.00 61.07 63.27 124.34758 112 43.00 603.00 0.00 61.17 63.37 124.54759 112 43.00 604.00 0.00 61.27 63.48 124.75760 112 43.00 605.00 0.00 61.38 63.59 124.97761 112 43.00 606.00 0.00 61.48 63.69 125.17

762 112 43.00 607.00 0.00 61.59 63.80 125.39763 112 43.00 608.00 0.00 61.69 63.90 125.59764 112 43.00 609.00 0.00 61.79 64.01 125.80765 112 43.00 610.00 0.00 61.90 64.12 126.02766 112 43.00 611.00 0.00 62.00 64.22 126.22

767 112 43.00 612.00 0.00 62.11 64.33 126.44768 112 43.00 613.00 0.00 62.21 64.43 126.64769 112 43.00 614.00 0.00 62.31 64.54 126.85770 112 43.00 615.00 0.00 62.37 64.59 126.96771 112 43.00 615.00 1.00 62.58 64.77 127.35

772 112 43.00 615.00 2.00 62.71 64.89 127.60773 112 43.00 615.00 3.00 62.85 65.01 127.86774 112 43.00 615.00 4.00 62.99 65.13 128.12775 112 43.00 615.00 5.00 63.13 65.25 128.38776 112 43.00 615.00 6.00 63.27 65.37 128.64

777 112 43.00 615.00 7.00 63.40 65.49 128.89778 112 43.00 615.00 8.00 63.54 65.61 129.15779 112 43.00 615.00 9.00 63.68 65.73 129.41780 112 43.00 615.00 10.00 63.82 65.85 129.67781 112 43.00 615.00 11.00 63.96 65.97 129.93

782 112 43.00 615.00 12.00 64.09 66.09 130.18783 112 43.00 615.00 13.00 64.23 66.21 130.44784 112 43.00 615.00 14.00 64.37 66.33 130.70785 112 43.00 615.00 15.00 64.51 66.45 130.96786 112 43.00 615.00 16.00 64.65 66.57 131.22

787 112 43.00 615.00 17.00 64.78 66.69 131.47788 112 43.00 615.00 18.00 64.92 66.81 131.73789 112 43.00 615.00 19.00 65.06 66.93 131.99790 112 43.00 615.00 20.00 65.20 67.05 132.25791 112 43.00 615.00 21.00 65.34 67.17 132.51

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Page 23

Table letter DWeekly table

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

If your employee’s gross pay is over £815, go to page 153.

792 112 43.00 615.00 22.00 65.47 67.29 132.76793 112 43.00 615.00 23.00 65.61 67.41 133.02794 112 43.00 615.00 24.00 65.75 67.53 133.28795 112 43.00 615.00 25.00 65.89 67.65 133.54796 112 43.00 615.00 26.00 66.03 67.77 133.80

797 112 43.00 615.00 27.00 66.16 67.89 134.05798 112 43.00 615.00 28.00 66.30 68.01 134.31799 112 43.00 615.00 29.00 66.44 68.13 134.57800 112 43.00 615.00 30.00 66.58 68.25 134.83801 112 43.00 615.00 31.00 66.72 68.37 135.09

802 112 43.00 615.00 32.00 66.85 68.49 135.34803 112 43.00 615.00 33.00 66.99 68.61 135.60804 112 43.00 615.00 34.00 67.13 68.73 135.86805 112 43.00 615.00 35.00 67.27 68.85 136.12806 112 43.00 615.00 36.00 67.41 68.97 136.38

807 112 43.00 615.00 37.00 67.54 69.09 136.63808 112 43.00 615.00 38.00 67.68 69.21 136.89809 112 43.00 615.00 39.00 67.82 69.33 137.15810 112 43.00 615.00 40.00 67.96 69.45 137.41811 112 43.00 615.00 41.00 68.10 69.57 137.67

812 112 43.00 615.00 42.00 68.23 69.69 137.92813 112 43.00 615.00 43.00 68.37 69.81 138.18814 112 43.00 615.00 44.00 68.51 69.93 138.44815 112 43.00 615.00 45.00 68.58 69.99 138.57

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Page 24

Table letter D

Use this table for:Employees in your Contracted-out Salary Related Scheme, who are aged 21 or over and under State Pension age.

Do not use this table for:

• any tax year other than 2015 to 2016• employees who are under the age of 21 and are in

your Contracted-out Salary Related Scheme (see Table letter I)

• married women or widows who have the right to pay reduced rate employee’s contributions (see Table letter E)

• employees who are State Pension age or over (see Table letter C in booklet CA41)

• employees who are aged 21 or over and are in your Contracted-out Salary Related Scheme for whom you hold form CA2700 (see Table letter L)

• employees who are under the age of 21 and are in your Contracted-out Salary Related Scheme for whom you hold form CA2700 (see Table letter K)

Completing form RT11, 'Deductions working sheet‘ or substitute• enter ‘D’ in the NICs Category column on

form RT11• copy the figures in columns 1a – 1f of the table

to columns 1a – 1f on the line next to the tax month in which the employee is paid, on form RT11

If the employee’s total earnings fall between the LEL and the UEL/UST and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST, see page 153.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST. The NICs liability for each step, with the exception of the LEL, PT, ST, UAP, UEL and UST, is worked out at the mid-point of the steps, so you and your employee may pay slightly more or less than if you used the exact percentage method.

Monthly table for Contracted-out Salary Related standard rate contributions for use from 6 April 2015 to 5 April 2016

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Up to and including £485.99

No NICs liability, make no entries on form RT11

486 486 0.00 0.00 0.00 0.00 0.00 0.00490 486 4.00 0.00 0.00 R 0.28 0.00 R 0.28494 486 8.00 0.00 0.00 R 0.48 0.00 R 0.48498 486 12.00 0.00 0.00 R 0.68 0.00 R 0.68502 486 16.00 0.00 0.00 R 0.86 0.00 R 0.86

506 486 20.00 0.00 0.00 R 1.06 0.00 R 1.06510 486 24.00 0.00 0.00 R 1.24 0.00 R 1.24514 486 28.00 0.00 0.00 R 1.44 0.00 R 1.44518 486 32.00 0.00 0.00 R 1.64 0.00 R 1.64522 486 36.00 0.00 0.00 R 1.82 0.00 R 1.82

526 486 40.00 0.00 0.00 R 2.02 0.00 R 2.02530 486 44.00 0.00 0.00 R 2.20 0.00 R 2.20534 486 48.00 0.00 0.00 R 2.40 0.00 R 2.40538 486 52.00 0.00 0.00 R 2.60 0.00 R 2.60542 486 56.00 0.00 0.00 R 2.78 0.00 R 2.78

546 486 60.00 0.00 0.00 R 2.98 0.00 R 2.98550 486 64.00 0.00 0.00 R 3.16 0.00 R 3.16554 486 68.00 0.00 0.00 R 3.36 0.00 R 3.36558 486 72.00 0.00 0.00 R 3.56 0.00 R 3.56562 486 76.00 0.00 0.00 R 3.74 0.00 R 3.74

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Page 25

Table letter DMonthly table

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

566 486 80.00 0.00 0.00 R 3.94 0.00 R 3.94570 486 84.00 0.00 0.00 R 4.12 0.00 R 4.12574 486 88.00 0.00 0.00 R 4.32 0.00 R 4.32578 486 92.00 0.00 0.00 R 4.52 0.00 R 4.52582 486 96.00 0.00 0.00 R 4.70 0.00 R 4.70

586 486 100.00 0.00 0.00 R 4.90 0.00 R 4.90590 486 104.00 0.00 0.00 R 5.08 0.00 R 5.08594 486 108.00 0.00 0.00 R 5.28 0.00 R 5.28598 486 112.00 0.00 0.00 R 5.48 0.00 R 5.48602 486 116.00 0.00 0.00 R 5.66 0.00 R 5.66

606 486 120.00 0.00 0.00 R 5.86 0.00 R 5.86610 486 124.00 0.00 0.00 R 6.04 0.00 R 6.04614 486 128.00 0.00 0.00 R 6.24 0.00 R 6.24618 486 132.00 0.00 0.00 R 6.44 0.00 R 6.44622 486 136.00 0.00 0.00 R 6.62 0.00 R 6.62

626 486 140.00 0.00 0.00 R 6.82 0.00 R 6.82630 486 144.00 0.00 0.00 R 7.00 0.00 R 7.00634 486 148.00 0.00 0.00 R 7.20 0.00 R 7.20638 486 152.00 0.00 0.00 R 7.40 0.00 R 7.40642 486 156.00 0.00 0.00 R 7.58 0.00 R 7.58

646 486 160.00 0.00 0.00 R 7.78 0.00 R 7.78650 486 164.00 0.00 0.00 R 7.96 0.00 R 7.96654 486 168.00 0.00 0.00 R 8.16 0.00 R 8.16658 486 172.00 0.00 0.00 R 8.36 0.00 R 8.36662 486 176.00 0.00 0.00 R 8.54 0.00 R 8.54

666 486 180.00 0.00 0.00 R 8.74 0.00 R 8.74670 486 184.00 0.00 0.00 R 8.88 0.00 R 8.88672 486 186.00 0.00 0.00 R 8.92 0.00 R 8.92674 486 186.00 2.00 0.00 R 8.70 0.00 R 8.70676 486 186.00 4.00 0.00 R 8.64 0.00 R 8.64

678 486 186.00 6.00 0.00 R 7.80 0.00 R 7.80682 486 186.00 10.00 0.00 R 6.96 0.00 R 6.96686 486 186.00 14.00 0.00 R 6.12 0.00 R 6.12690 486 186.00 18.00 0.00 R 5.28 0.00 R 5.28694 486 186.00 22.00 0.00 R 4.44 0.00 R 4.44

698 486 186.00 26.00 0.00 R 3.96 0.36 R 3.60702 486 186.00 30.00 0.00 R 3.55 0.79 R 2.76706 486 186.00 34.00 0.00 R 3.13 1.21 R 1.92710 486 186.00 38.00 0.00 R 2.72 1.64 R 1.08714 486 186.00 42.00 0.00 R 2.30 2.06 R 0.24

718 486 186.00 46.00 0.00 R 1.88 2.48 0.60722 486 186.00 50.00 0.00 R 1.47 2.91 1.44726 486 186.00 54.00 0.00 R 1.05 3.33 2.28730 486 186.00 58.00 0.00 R 0.64 3.76 3.12734 486 186.00 62.00 0.00 R 0.22 4.18 3.96

738 486 186.00 66.00 0.00 0.20 4.60 4.80742 486 186.00 70.00 0.00 0.61 5.03 5.64746 486 186.00 74.00 0.00 1.03 5.45 6.48750 486 186.00 78.00 0.00 1.44 5.88 7.32754 486 186.00 82.00 0.00 1.86 6.30 8.16

758 486 186.00 86.00 0.00 2.28 6.72 9.00762 486 186.00 90.00 0.00 2.69 7.15 9.84766 486 186.00 94.00 0.00 3.11 7.57 10.68770 486 186.00 98.00 0.00 3.52 8.00 11.52774 486 186.00 102.00 0.00 3.94 8.42 12.36

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Page 26

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly tableTable letter D

778 486 186.00 106.00 0.00 4.36 8.84 13.20782 486 186.00 110.00 0.00 4.77 9.27 14.04786 486 186.00 114.00 0.00 5.19 9.69 14.88790 486 186.00 118.00 0.00 5.60 10.12 15.72794 486 186.00 122.00 0.00 6.02 10.54 16.56

798 486 186.00 126.00 0.00 6.44 10.96 17.40802 486 186.00 130.00 0.00 6.85 11.39 18.24806 486 186.00 134.00 0.00 7.27 11.81 19.08810 486 186.00 138.00 0.00 7.68 12.24 19.92814 486 186.00 142.00 0.00 8.10 12.66 20.76

818 486 186.00 146.00 0.00 8.52 13.08 21.60822 486 186.00 150.00 0.00 8.93 13.51 22.44826 486 186.00 154.00 0.00 9.35 13.93 23.28830 486 186.00 158.00 0.00 9.76 14.36 24.12834 486 186.00 162.00 0.00 10.18 14.78 24.96

838 486 186.00 166.00 0.00 10.60 15.20 25.80842 486 186.00 170.00 0.00 11.01 15.63 26.64846 486 186.00 174.00 0.00 11.43 16.05 27.48850 486 186.00 178.00 0.00 11.84 16.48 28.32854 486 186.00 182.00 0.00 12.26 16.90 29.16

858 486 186.00 186.00 0.00 12.68 17.32 30.00862 486 186.00 190.00 0.00 13.09 17.75 30.84866 486 186.00 194.00 0.00 13.51 18.17 31.68870 486 186.00 198.00 0.00 13.92 18.60 32.52874 486 186.00 202.00 0.00 14.34 19.02 33.36

878 486 186.00 206.00 0.00 14.76 19.44 34.20882 486 186.00 210.00 0.00 15.17 19.87 35.04886 486 186.00 214.00 0.00 15.59 20.29 35.88890 486 186.00 218.00 0.00 16.00 20.72 36.72894 486 186.00 222.00 0.00 16.42 21.14 37.56

898 486 186.00 226.00 0.00 16.84 21.56 38.40902 486 186.00 230.00 0.00 17.25 21.99 39.24906 486 186.00 234.00 0.00 17.67 22.41 40.08910 486 186.00 238.00 0.00 18.08 22.84 40.92914 486 186.00 242.00 0.00 18.50 23.26 41.76

918 486 186.00 246.00 0.00 18.92 23.68 42.60922 486 186.00 250.00 0.00 19.33 24.11 43.44926 486 186.00 254.00 0.00 19.75 24.53 44.28930 486 186.00 258.00 0.00 20.16 24.96 45.12934 486 186.00 262.00 0.00 20.58 25.38 45.96

938 486 186.00 266.00 0.00 21.00 25.80 46.80942 486 186.00 270.00 0.00 21.41 26.23 47.64946 486 186.00 274.00 0.00 21.83 26.65 48.48950 486 186.00 278.00 0.00 22.24 27.08 49.32954 486 186.00 282.00 0.00 22.66 27.50 50.16

958 486 186.00 286.00 0.00 23.08 27.92 51.00962 486 186.00 290.00 0.00 23.49 28.35 51.84966 486 186.00 294.00 0.00 23.91 28.77 52.68970 486 186.00 298.00 0.00 24.32 29.20 53.52974 486 186.00 302.00 0.00 24.74 29.62 54.36

978 486 186.00 306.00 0.00 25.16 30.04 55.20982 486 186.00 310.00 0.00 25.57 30.47 56.04986 486 186.00 314.00 0.00 25.99 30.89 56.88990 486 186.00 318.00 0.00 26.40 31.32 57.72994 486 186.00 322.00 0.00 26.82 31.74 58.56

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Page 27

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter DMonthly table

998 486 186.00 326.00 0.00 27.24 32.16 59.401002 486 186.00 330.00 0.00 27.65 32.59 60.241006 486 186.00 334.00 0.00 28.07 33.01 61.081010 486 186.00 338.00 0.00 28.48 33.44 61.921014 486 186.00 342.00 0.00 28.90 33.86 62.76

1018 486 186.00 346.00 0.00 29.32 34.28 63.601022 486 186.00 350.00 0.00 29.73 34.71 64.441026 486 186.00 354.00 0.00 30.15 35.13 65.281030 486 186.00 358.00 0.00 30.56 35.56 66.121034 486 186.00 362.00 0.00 30.98 35.98 66.96

1038 486 186.00 366.00 0.00 31.40 36.40 67.801042 486 186.00 370.00 0.00 31.81 36.83 68.641046 486 186.00 374.00 0.00 32.23 37.25 69.481050 486 186.00 378.00 0.00 32.64 37.68 70.321054 486 186.00 382.00 0.00 33.06 38.10 71.16

1058 486 186.00 386.00 0.00 33.48 38.52 72.001062 486 186.00 390.00 0.00 33.89 38.95 72.841066 486 186.00 394.00 0.00 34.31 39.37 73.681070 486 186.00 398.00 0.00 34.72 39.80 74.521074 486 186.00 402.00 0.00 35.14 40.22 75.36

1078 486 186.00 406.00 0.00 35.56 40.64 76.201082 486 186.00 410.00 0.00 35.97 41.07 77.041086 486 186.00 414.00 0.00 36.39 41.49 77.881090 486 186.00 418.00 0.00 36.80 41.92 78.721094 486 186.00 422.00 0.00 37.22 42.34 79.56

1098 486 186.00 426.00 0.00 37.64 42.76 80.401102 486 186.00 430.00 0.00 38.05 43.19 81.241106 486 186.00 434.00 0.00 38.47 43.61 82.081110 486 186.00 438.00 0.00 38.88 44.04 82.921114 486 186.00 442.00 0.00 39.30 44.46 83.76

1118 486 186.00 446.00 0.00 39.72 44.88 84.601122 486 186.00 450.00 0.00 40.13 45.31 85.441126 486 186.00 454.00 0.00 40.55 45.73 86.281130 486 186.00 458.00 0.00 40.96 46.16 87.121134 486 186.00 462.00 0.00 41.38 46.58 87.96

1138 486 186.00 466.00 0.00 41.80 47.00 88.801142 486 186.00 470.00 0.00 42.21 47.43 89.641146 486 186.00 474.00 0.00 42.63 47.85 90.481150 486 186.00 478.00 0.00 43.04 48.28 91.321154 486 186.00 482.00 0.00 43.46 48.70 92.16

1158 486 186.00 486.00 0.00 43.88 49.12 93.001162 486 186.00 490.00 0.00 44.29 49.55 93.841166 486 186.00 494.00 0.00 44.71 49.97 94.681170 486 186.00 498.00 0.00 45.12 50.40 95.521174 486 186.00 502.00 0.00 45.54 50.82 96.36

1178 486 186.00 506.00 0.00 45.96 51.24 97.201182 486 186.00 510.00 0.00 46.37 51.67 98.041186 486 186.00 514.00 0.00 46.79 52.09 98.881190 486 186.00 518.00 0.00 47.20 52.52 99.721194 486 186.00 522.00 0.00 47.62 52.94 100.56

1198 486 186.00 526.00 0.00 48.04 53.36 101.401202 486 186.00 530.00 0.00 48.45 53.79 102.241206 486 186.00 534.00 0.00 48.87 54.21 103.081210 486 186.00 538.00 0.00 49.28 54.64 103.921214 486 186.00 542.00 0.00 49.70 55.06 104.76

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Page 28

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (For

informationonly)

£ £ £ p £ p £ p £ p £ p £ p

Monthly tableTable letter D

1218 486 186.00 546.00 0.00 50.12 55.48 105.601222 486 186.00 550.00 0.00 50.53 55.91 106.441226 486 186.00 554.00 0.00 50.95 56.33 107.281230 486 186.00 558.00 0.00 51.36 56.76 108.121234 486 186.00 562.00 0.00 51.78 57.18 108.96

1238 486 186.00 566.00 0.00 52.20 57.60 109.801242 486 186.00 570.00 0.00 52.61 58.03 110.641246 486 186.00 574.00 0.00 53.03 58.45 111.481250 486 186.00 578.00 0.00 53.44 58.88 112.321254 486 186.00 582.00 0.00 53.86 59.30 113.16

1258 486 186.00 586.00 0.00 54.28 59.72 114.001262 486 186.00 590.00 0.00 54.69 60.15 114.841266 486 186.00 594.00 0.00 55.11 60.57 115.681270 486 186.00 598.00 0.00 55.52 61.00 116.521274 486 186.00 602.00 0.00 55.94 61.42 117.36

1278 486 186.00 606.00 0.00 56.36 61.84 118.201282 486 186.00 610.00 0.00 56.77 62.27 119.041286 486 186.00 614.00 0.00 57.19 62.69 119.881290 486 186.00 618.00 0.00 57.60 63.12 120.721294 486 186.00 622.00 0.00 58.02 63.54 121.56

1298 486 186.00 626.00 0.00 58.44 63.96 122.401302 486 186.00 630.00 0.00 58.85 64.39 123.241306 486 186.00 634.00 0.00 59.27 64.81 124.081310 486 186.00 638.00 0.00 59.68 65.24 124.921314 486 186.00 642.00 0.00 60.10 65.66 125.76

1318 486 186.00 646.00 0.00 60.52 66.08 126.601322 486 186.00 650.00 0.00 60.93 66.51 127.441326 486 186.00 654.00 0.00 61.35 66.93 128.281330 486 186.00 658.00 0.00 61.76 67.36 129.121334 486 186.00 662.00 0.00 62.18 67.78 129.96

1338 486 186.00 666.00 0.00 62.60 68.20 130.801342 486 186.00 670.00 0.00 63.01 68.63 131.641346 486 186.00 674.00 0.00 63.43 69.05 132.481350 486 186.00 678.00 0.00 63.84 69.48 133.321354 486 186.00 682.00 0.00 64.26 69.90 134.16

1358 486 186.00 686.00 0.00 64.68 70.32 135.001362 486 186.00 690.00 0.00 65.09 70.75 135.841366 486 186.00 694.00 0.00 65.51 71.17 136.681370 486 186.00 698.00 0.00 65.92 71.60 137.521374 486 186.00 702.00 0.00 66.34 72.02 138.36

1378 486 186.00 706.00 0.00 66.76 72.44 139.201382 486 186.00 710.00 0.00 67.17 72.87 140.041386 486 186.00 714.00 0.00 67.59 73.29 140.881390 486 186.00 718.00 0.00 68.00 73.72 141.721394 486 186.00 722.00 0.00 68.42 74.14 142.56

1398 486 186.00 726.00 0.00 68.84 74.56 143.401402 486 186.00 730.00 0.00 69.25 74.99 144.241406 486 186.00 734.00 0.00 69.67 75.41 145.081410 486 186.00 738.00 0.00 70.08 75.84 145.921414 486 186.00 742.00 0.00 70.50 76.26 146.76

1418 486 186.00 746.00 0.00 70.92 76.68 147.601422 486 186.00 750.00 0.00 71.33 77.11 148.441426 486 186.00 754.00 0.00 71.75 77.53 149.281430 486 186.00 758.00 0.00 72.16 77.96 150.121434 486 186.00 762.00 0.00 72.58 78.38 150.96

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Page 29

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter DMonthly table

1438 486 186.00 766.00 0.00 73.00 78.80 151.801442 486 186.00 770.00 0.00 73.41 79.23 152.641446 486 186.00 774.00 0.00 73.83 79.65 153.481450 486 186.00 778.00 0.00 74.24 80.08 154.321454 486 186.00 782.00 0.00 74.66 80.50 155.16

1458 486 186.00 786.00 0.00 75.08 80.92 156.001462 486 186.00 790.00 0.00 75.49 81.35 156.841466 486 186.00 794.00 0.00 75.91 81.77 157.681470 486 186.00 798.00 0.00 76.32 82.20 158.521474 486 186.00 802.00 0.00 76.74 82.62 159.36

1478 486 186.00 806.00 0.00 77.16 83.04 160.201482 486 186.00 810.00 0.00 77.57 83.47 161.041486 486 186.00 814.00 0.00 77.99 83.89 161.881490 486 186.00 818.00 0.00 78.40 84.32 162.721494 486 186.00 822.00 0.00 78.82 84.74 163.56

1498 486 186.00 826.00 0.00 79.24 85.16 164.401502 486 186.00 830.00 0.00 79.65 85.59 165.241506 486 186.00 834.00 0.00 80.07 86.01 166.081510 486 186.00 838.00 0.00 80.48 86.44 166.921514 486 186.00 842.00 0.00 80.90 86.86 167.76

1518 486 186.00 846.00 0.00 81.32 87.28 168.601522 486 186.00 850.00 0.00 81.73 87.71 169.441526 486 186.00 854.00 0.00 82.15 88.13 170.281530 486 186.00 858.00 0.00 82.56 88.56 171.121534 486 186.00 862.00 0.00 82.98 88.98 171.96

1538 486 186.00 866.00 0.00 83.40 89.40 172.801542 486 186.00 870.00 0.00 83.81 89.83 173.641546 486 186.00 874.00 0.00 84.23 90.25 174.481550 486 186.00 878.00 0.00 84.64 90.68 175.321554 486 186.00 882.00 0.00 85.06 91.10 176.16

1558 486 186.00 886.00 0.00 85.48 91.52 177.001562 486 186.00 890.00 0.00 85.89 91.95 177.841566 486 186.00 894.00 0.00 86.31 92.37 178.681570 486 186.00 898.00 0.00 86.72 92.80 179.521574 486 186.00 902.00 0.00 87.14 93.22 180.36

1578 486 186.00 906.00 0.00 87.56 93.64 181.201582 486 186.00 910.00 0.00 87.97 94.07 182.041586 486 186.00 914.00 0.00 88.39 94.49 182.881590 486 186.00 918.00 0.00 88.80 94.92 183.721594 486 186.00 922.00 0.00 89.22 95.34 184.56

1598 486 186.00 926.00 0.00 89.64 95.76 185.401602 486 186.00 930.00 0.00 90.05 96.19 186.241606 486 186.00 934.00 0.00 90.47 96.61 187.081610 486 186.00 938.00 0.00 90.88 97.04 187.921614 486 186.00 942.00 0.00 91.30 97.46 188.76

1618 486 186.00 946.00 0.00 91.72 97.88 189.601622 486 186.00 950.00 0.00 92.13 98.31 190.441626 486 186.00 954.00 0.00 92.55 98.73 191.281630 486 186.00 958.00 0.00 92.96 99.16 192.121634 486 186.00 962.00 0.00 93.38 99.58 192.96

1638 486 186.00 966.00 0.00 93.80 100.00 193.801642 486 186.00 970.00 0.00 94.21 100.43 194.641646 486 186.00 974.00 0.00 94.63 100.85 195.481650 486 186.00 978.00 0.00 95.04 101.28 196.321654 486 186.00 982.00 0.00 95.46 101.70 197.16

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Page 30

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly tableTable letter D

1658 486 186.00 986.00 0.00 95.88 102.12 198.001662 486 186.00 990.00 0.00 96.29 102.55 198.841666 486 186.00 994.00 0.00 96.71 102.97 199.681670 486 186.00 998.00 0.00 97.12 103.40 200.521674 486 186.00 1002.00 0.00 97.54 103.82 201.36

1678 486 186.00 1006.00 0.00 97.96 104.24 202.201682 486 186.00 1010.00 0.00 98.37 104.67 203.041686 486 186.00 1014.00 0.00 98.79 105.09 203.881690 486 186.00 1018.00 0.00 99.20 105.52 204.721694 486 186.00 1022.00 0.00 99.62 105.94 205.56

1698 486 186.00 1026.00 0.00 100.04 106.36 206.401702 486 186.00 1030.00 0.00 100.45 106.79 207.241706 486 186.00 1034.00 0.00 100.87 107.21 208.081710 486 186.00 1038.00 0.00 101.28 107.64 208.921714 486 186.00 1042.00 0.00 101.70 108.06 209.76

1718 486 186.00 1046.00 0.00 102.12 108.48 210.601722 486 186.00 1050.00 0.00 102.53 108.91 211.441726 486 186.00 1054.00 0.00 102.95 109.33 212.281730 486 186.00 1058.00 0.00 103.36 109.76 213.121734 486 186.00 1062.00 0.00 103.78 110.18 213.96

1738 486 186.00 1066.00 0.00 104.20 110.60 214.801742 486 186.00 1070.00 0.00 104.61 111.03 215.641746 486 186.00 1074.00 0.00 105.03 111.45 216.481750 486 186.00 1078.00 0.00 105.44 111.88 217.321754 486 186.00 1082.00 0.00 105.86 112.30 218.16

1758 486 186.00 1086.00 0.00 106.28 112.72 219.001762 486 186.00 1090.00 0.00 106.69 113.15 219.841766 486 186.00 1094.00 0.00 107.11 113.57 220.681770 486 186.00 1098.00 0.00 107.52 114.00 221.521774 486 186.00 1102.00 0.00 107.94 114.42 222.36

1778 486 186.00 1106.00 0.00 108.36 114.84 223.201782 486 186.00 1110.00 0.00 108.77 115.27 224.041786 486 186.00 1114.00 0.00 109.19 115.69 224.881790 486 186.00 1118.00 0.00 109.60 116.12 225.721794 486 186.00 1122.00 0.00 110.02 116.54 226.56

1798 486 186.00 1126.00 0.00 110.44 116.96 227.401802 486 186.00 1130.00 0.00 110.85 117.39 228.241806 486 186.00 1134.00 0.00 111.27 117.81 229.081810 486 186.00 1138.00 0.00 111.68 118.24 229.921814 486 186.00 1142.00 0.00 112.10 118.66 230.76

1818 486 186.00 1146.00 0.00 112.52 119.08 231.601822 486 186.00 1150.00 0.00 112.93 119.51 232.441826 486 186.00 1154.00 0.00 113.35 119.93 233.281830 486 186.00 1158.00 0.00 113.76 120.36 234.121834 486 186.00 1162.00 0.00 114.18 120.78 234.96

1838 486 186.00 1166.00 0.00 114.60 121.20 235.801842 486 186.00 1170.00 0.00 115.01 121.63 236.641846 486 186.00 1174.00 0.00 115.43 122.05 237.481850 486 186.00 1178.00 0.00 115.84 122.48 238.321854 486 186.00 1182.00 0.00 116.26 122.90 239.16

1858 486 186.00 1186.00 0.00 116.68 123.32 240.001862 486 186.00 1190.00 0.00 117.09 123.75 240.841866 486 186.00 1194.00 0.00 117.51 124.17 241.681870 486 186.00 1198.00 0.00 117.92 124.60 242.521874 486 186.00 1202.00 0.00 118.34 125.02 243.36

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Page 31

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter DMonthly table

1878 486 186.00 1206.00 0.00 118.76 125.44 244.201882 486 186.00 1210.00 0.00 119.17 125.87 245.041886 486 186.00 1214.00 0.00 119.59 126.29 245.881890 486 186.00 1218.00 0.00 120.00 126.72 246.721894 486 186.00 1222.00 0.00 120.42 127.14 247.56

1898 486 186.00 1226.00 0.00 120.84 127.56 248.401902 486 186.00 1230.00 0.00 121.25 127.99 249.241906 486 186.00 1234.00 0.00 121.67 128.41 250.081910 486 186.00 1238.00 0.00 122.08 128.84 250.921914 486 186.00 1242.00 0.00 122.50 129.26 251.76

1918 486 186.00 1246.00 0.00 122.92 129.68 252.601922 486 186.00 1250.00 0.00 123.33 130.11 253.441926 486 186.00 1254.00 0.00 123.75 130.53 254.281930 486 186.00 1258.00 0.00 124.16 130.96 255.121934 486 186.00 1262.00 0.00 124.58 131.38 255.96

1938 486 186.00 1266.00 0.00 125.00 131.80 256.801942 486 186.00 1270.00 0.00 125.41 132.23 257.641946 486 186.00 1274.00 0.00 125.83 132.65 258.481950 486 186.00 1278.00 0.00 126.24 133.08 259.321954 486 186.00 1282.00 0.00 126.66 133.50 260.16

1958 486 186.00 1286.00 0.00 127.08 133.92 261.001962 486 186.00 1290.00 0.00 127.49 134.35 261.841966 486 186.00 1294.00 0.00 127.91 134.77 262.681970 486 186.00 1298.00 0.00 128.32 135.20 263.521974 486 186.00 1302.00 0.00 128.74 135.62 264.36

1978 486 186.00 1306.00 0.00 129.16 136.04 265.201982 486 186.00 1310.00 0.00 129.57 136.47 266.041986 486 186.00 1314.00 0.00 129.99 136.89 266.881990 486 186.00 1318.00 0.00 130.40 137.32 267.721994 486 186.00 1322.00 0.00 130.82 137.74 268.56

1998 486 186.00 1326.00 0.00 131.24 138.16 269.402002 486 186.00 1330.00 0.00 131.65 138.59 270.242006 486 186.00 1334.00 0.00 132.07 139.01 271.082010 486 186.00 1338.00 0.00 132.48 139.44 271.922014 486 186.00 1342.00 0.00 132.90 139.86 272.76

2018 486 186.00 1346.00 0.00 133.32 140.28 273.602022 486 186.00 1350.00 0.00 133.73 140.71 274.442026 486 186.00 1354.00 0.00 134.15 141.13 275.282030 486 186.00 1358.00 0.00 134.56 141.56 276.122034 486 186.00 1362.00 0.00 134.98 141.98 276.96

2038 486 186.00 1366.00 0.00 135.40 142.40 277.802042 486 186.00 1370.00 0.00 135.81 142.83 278.642046 486 186.00 1374.00 0.00 136.23 143.25 279.482050 486 186.00 1378.00 0.00 136.64 143.68 280.322054 486 186.00 1382.00 0.00 137.06 144.10 281.16

2058 486 186.00 1386.00 0.00 137.48 144.52 282.002062 486 186.00 1390.00 0.00 137.89 144.95 282.842066 486 186.00 1394.00 0.00 138.31 145.37 283.682070 486 186.00 1398.00 0.00 138.72 145.80 284.522074 486 186.00 1402.00 0.00 139.14 146.22 285.36

2078 486 186.00 1406.00 0.00 139.56 146.64 286.202082 486 186.00 1410.00 0.00 139.97 147.07 287.042086 486 186.00 1414.00 0.00 140.39 147.49 287.882090 486 186.00 1418.00 0.00 140.80 147.92 288.722094 486 186.00 1422.00 0.00 141.22 148.34 289.56

Page 34: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 32

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly tableTable letter D

2098 486 186.00 1426.00 0.00 141.64 148.76 290.402102 486 186.00 1430.00 0.00 142.05 149.19 291.242106 486 186.00 1434.00 0.00 142.47 149.61 292.082110 486 186.00 1438.00 0.00 142.88 150.04 292.922114 486 186.00 1442.00 0.00 143.30 150.46 293.76

2118 486 186.00 1446.00 0.00 143.72 150.88 294.602122 486 186.00 1450.00 0.00 144.13 151.31 295.442126 486 186.00 1454.00 0.00 144.55 151.73 296.282130 486 186.00 1458.00 0.00 144.96 152.16 297.122134 486 186.00 1462.00 0.00 145.38 152.58 297.96

2138 486 186.00 1466.00 0.00 145.80 153.00 298.802142 486 186.00 1470.00 0.00 146.21 153.43 299.642146 486 186.00 1474.00 0.00 146.63 153.85 300.482150 486 186.00 1478.00 0.00 147.04 154.28 301.322154 486 186.00 1482.00 0.00 147.46 154.70 302.16

2158 486 186.00 1486.00 0.00 147.88 155.12 303.002162 486 186.00 1490.00 0.00 148.29 155.55 303.842166 486 186.00 1494.00 0.00 148.71 155.97 304.682170 486 186.00 1498.00 0.00 149.12 156.40 305.522174 486 186.00 1502.00 0.00 149.54 156.82 306.36

2178 486 186.00 1506.00 0.00 149.96 157.24 307.202182 486 186.00 1510.00 0.00 150.37 157.67 308.042186 486 186.00 1514.00 0.00 150.79 158.09 308.882190 486 186.00 1518.00 0.00 151.20 158.52 309.722194 486 186.00 1522.00 0.00 151.62 158.94 310.56

2198 486 186.00 1526.00 0.00 152.04 159.36 311.402202 486 186.00 1530.00 0.00 152.45 159.79 312.242206 486 186.00 1534.00 0.00 152.87 160.21 313.082210 486 186.00 1538.00 0.00 153.28 160.64 313.922214 486 186.00 1542.00 0.00 153.70 161.06 314.76

2218 486 186.00 1546.00 0.00 154.12 161.48 315.602222 486 186.00 1550.00 0.00 154.53 161.91 316.442226 486 186.00 1554.00 0.00 154.95 162.33 317.282230 486 186.00 1558.00 0.00 155.36 162.76 318.122234 486 186.00 1562.00 0.00 155.78 163.18 318.96

2238 486 186.00 1566.00 0.00 156.20 163.60 319.802242 486 186.00 1570.00 0.00 156.61 164.03 320.642246 486 186.00 1574.00 0.00 157.03 164.45 321.482250 486 186.00 1578.00 0.00 157.44 164.88 322.322254 486 186.00 1582.00 0.00 157.86 165.30 323.16

2258 486 186.00 1586.00 0.00 158.28 165.72 324.002262 486 186.00 1590.00 0.00 158.69 166.15 324.842266 486 186.00 1594.00 0.00 159.11 166.57 325.682270 486 186.00 1598.00 0.00 159.52 167.00 326.522274 486 186.00 1602.00 0.00 159.94 167.42 327.36

2278 486 186.00 1606.00 0.00 160.36 167.84 328.202282 486 186.00 1610.00 0.00 160.77 168.27 329.042286 486 186.00 1614.00 0.00 161.19 168.69 329.882290 486 186.00 1618.00 0.00 161.60 169.12 330.722294 486 186.00 1622.00 0.00 162.02 169.54 331.56

2298 486 186.00 1626.00 0.00 162.44 169.96 332.402302 486 186.00 1630.00 0.00 162.85 170.39 333.242306 486 186.00 1634.00 0.00 163.27 170.81 334.082310 486 186.00 1638.00 0.00 163.68 171.24 334.922314 486 186.00 1642.00 0.00 164.10 171.66 335.76

Page 35: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 33

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter DMonthly table

2318 486 186.00 1646.00 0.00 164.52 172.08 336.602322 486 186.00 1650.00 0.00 164.93 172.51 337.442326 486 186.00 1654.00 0.00 165.35 172.93 338.282330 486 186.00 1658.00 0.00 165.76 173.36 339.122334 486 186.00 1662.00 0.00 166.18 173.78 339.96

2338 486 186.00 1666.00 0.00 166.60 174.20 340.802342 486 186.00 1670.00 0.00 167.01 174.63 341.642346 486 186.00 1674.00 0.00 167.43 175.05 342.482350 486 186.00 1678.00 0.00 167.84 175.48 343.322354 486 186.00 1682.00 0.00 168.26 175.90 344.16

2358 486 186.00 1686.00 0.00 168.68 176.32 345.002362 486 186.00 1690.00 0.00 169.09 176.75 345.842366 486 186.00 1694.00 0.00 169.51 177.17 346.682370 486 186.00 1698.00 0.00 169.92 177.60 347.522374 486 186.00 1702.00 0.00 170.34 178.02 348.36

2378 486 186.00 1706.00 0.00 170.76 178.44 349.202382 486 186.00 1710.00 0.00 171.17 178.87 350.042386 486 186.00 1714.00 0.00 171.59 179.29 350.882390 486 186.00 1718.00 0.00 172.00 179.72 351.722394 486 186.00 1722.00 0.00 172.42 180.14 352.56

2398 486 186.00 1726.00 0.00 172.84 180.56 353.402402 486 186.00 1730.00 0.00 173.25 180.99 354.242406 486 186.00 1734.00 0.00 173.67 181.41 355.082410 486 186.00 1738.00 0.00 174.08 181.84 355.922414 486 186.00 1742.00 0.00 174.50 182.26 356.76

2418 486 186.00 1746.00 0.00 174.92 182.68 357.602422 486 186.00 1750.00 0.00 175.33 183.11 358.442426 486 186.00 1754.00 0.00 175.75 183.53 359.282430 486 186.00 1758.00 0.00 176.16 183.96 360.122434 486 186.00 1762.00 0.00 176.58 184.38 360.96

2438 486 186.00 1766.00 0.00 177.00 184.80 361.802442 486 186.00 1770.00 0.00 177.41 185.23 362.642446 486 186.00 1774.00 0.00 177.83 185.65 363.482450 486 186.00 1778.00 0.00 178.24 186.08 364.322454 486 186.00 1782.00 0.00 178.66 186.50 365.16

2458 486 186.00 1786.00 0.00 179.08 186.92 366.002462 486 186.00 1790.00 0.00 179.49 187.35 366.842466 486 186.00 1794.00 0.00 179.91 187.77 367.682470 486 186.00 1798.00 0.00 180.32 188.20 368.522474 486 186.00 1802.00 0.00 180.74 188.62 369.36

2478 486 186.00 1806.00 0.00 181.16 189.04 370.202482 486 186.00 1810.00 0.00 181.57 189.47 371.042486 486 186.00 1814.00 0.00 181.99 189.89 371.882490 486 186.00 1818.00 0.00 182.40 190.32 372.722494 486 186.00 1822.00 0.00 182.82 190.74 373.56

2498 486 186.00 1826.00 0.00 183.24 191.16 374.402502 486 186.00 1830.00 0.00 183.65 191.59 375.242506 486 186.00 1834.00 0.00 184.07 192.01 376.082510 486 186.00 1838.00 0.00 184.48 192.44 376.922514 486 186.00 1842.00 0.00 184.90 192.86 377.76

2518 486 186.00 1846.00 0.00 185.32 193.28 378.602522 486 186.00 1850.00 0.00 185.73 193.71 379.442526 486 186.00 1854.00 0.00 186.15 194.13 380.282530 486 186.00 1858.00 0.00 186.56 194.56 381.122534 486 186.00 1862.00 0.00 186.98 194.98 381.96

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Page 34

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly tableTable letter D

2538 486 186.00 1866.00 0.00 187.40 195.40 382.802542 486 186.00 1870.00 0.00 187.81 195.83 383.642546 486 186.00 1874.00 0.00 188.23 196.25 384.482550 486 186.00 1878.00 0.00 188.64 196.68 385.322554 486 186.00 1882.00 0.00 189.06 197.10 386.16

2558 486 186.00 1886.00 0.00 189.48 197.52 387.002562 486 186.00 1890.00 0.00 189.89 197.95 387.842566 486 186.00 1894.00 0.00 190.31 198.37 388.682570 486 186.00 1898.00 0.00 190.72 198.80 389.522574 486 186.00 1902.00 0.00 191.14 199.22 390.36

2578 486 186.00 1906.00 0.00 191.56 199.64 391.202582 486 186.00 1910.00 0.00 191.97 200.07 392.042586 486 186.00 1914.00 0.00 192.39 200.49 392.882590 486 186.00 1918.00 0.00 192.80 200.92 393.722594 486 186.00 1922.00 0.00 193.22 201.34 394.56

2598 486 186.00 1926.00 0.00 193.64 201.76 395.402602 486 186.00 1930.00 0.00 194.05 202.19 396.242606 486 186.00 1934.00 0.00 194.47 202.61 397.082610 486 186.00 1938.00 0.00 194.88 203.04 397.922614 486 186.00 1942.00 0.00 195.30 203.46 398.76

2618 486 186.00 1946.00 0.00 195.72 203.88 399.602622 486 186.00 1950.00 0.00 196.13 204.31 400.442626 486 186.00 1954.00 0.00 196.55 204.73 401.282630 486 186.00 1958.00 0.00 196.96 205.16 402.122634 486 186.00 1962.00 0.00 197.38 205.58 402.96

2638 486 186.00 1966.00 0.00 197.80 206.00 403.802642 486 186.00 1970.00 0.00 198.21 206.43 404.642646 486 186.00 1974.00 0.00 198.63 206.85 405.482650 486 186.00 1978.00 0.00 199.04 207.28 406.322654 486 186.00 1982.00 0.00 199.46 207.70 407.16

2658 486 186.00 1986.00 0.00 199.88 208.12 408.002662 486 186.00 1990.00 0.00 200.29 208.55 408.842666 486 186.00 1994.00 0.00 200.71 208.97 409.682670 486 186.00 1998.00 0.00 201.12 209.40 410.522674 486 186.00 2002.00 0.00 201.54 209.82 411.36

2678 486 186.00 2006.00 0.00 201.96 210.24 412.202682 486 186.00 2010.00 0.00 202.37 210.67 413.042686 486 186.00 2014.00 0.00 202.79 211.09 413.882690 486 186.00 2018.00 0.00 203.20 211.52 414.722694 486 186.00 2022.00 0.00 203.62 211.94 415.56

2698 486 186.00 2026.00 0.00 204.04 212.36 416.402702 486 186.00 2030.00 0.00 204.45 212.79 417.242706 486 186.00 2034.00 0.00 204.87 213.21 418.082710 486 186.00 2038.00 0.00 205.28 213.64 418.922714 486 186.00 2042.00 0.00 205.70 214.06 419.76

2718 486 186.00 2046.00 0.00 206.12 214.48 420.602722 486 186.00 2050.00 0.00 206.53 214.91 421.442726 486 186.00 2054.00 0.00 206.95 215.33 422.282730 486 186.00 2058.00 0.00 207.36 215.76 423.122734 486 186.00 2062.00 0.00 207.78 216.18 423.96

2738 486 186.00 2066.00 0.00 208.20 216.60 424.802742 486 186.00 2070.00 0.00 208.61 217.03 425.642746 486 186.00 2074.00 0.00 209.03 217.45 426.482750 486 186.00 2078.00 0.00 209.44 217.88 427.322754 486 186.00 2082.00 0.00 209.86 218.30 428.16

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Page 35

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter DMonthly table

2758 486 186.00 2086.00 0.00 210.28 218.72 429.002762 486 186.00 2090.00 0.00 210.69 219.15 429.842766 486 186.00 2094.00 0.00 211.11 219.57 430.682770 486 186.00 2098.00 0.00 211.52 220.00 431.522774 486 186.00 2102.00 0.00 211.94 220.42 432.36

2778 486 186.00 2106.00 0.00 212.36 220.84 433.202782 486 186.00 2110.00 0.00 212.77 221.27 434.042786 486 186.00 2114.00 0.00 213.19 221.69 434.882790 486 186.00 2118.00 0.00 213.60 222.12 435.722794 486 186.00 2122.00 0.00 214.02 222.54 436.56

2798 486 186.00 2126.00 0.00 214.44 222.96 437.402802 486 186.00 2130.00 0.00 214.85 223.39 438.242806 486 186.00 2134.00 0.00 215.27 223.81 439.082810 486 186.00 2138.00 0.00 215.68 224.24 439.922814 486 186.00 2142.00 0.00 216.10 224.66 440.76

2818 486 186.00 2146.00 0.00 216.52 225.08 441.602822 486 186.00 2150.00 0.00 216.93 225.51 442.442826 486 186.00 2154.00 0.00 217.35 225.93 443.282830 486 186.00 2158.00 0.00 217.76 226.36 444.122834 486 186.00 2162.00 0.00 218.18 226.78 444.96

2838 486 186.00 2166.00 0.00 218.60 227.20 445.802842 486 186.00 2170.00 0.00 219.01 227.63 446.642846 486 186.00 2174.00 0.00 219.43 228.05 447.482850 486 186.00 2178.00 0.00 219.84 228.48 448.322854 486 186.00 2182.00 0.00 220.26 228.90 449.16

2858 486 186.00 2186.00 0.00 220.68 229.32 450.002862 486 186.00 2190.00 0.00 221.09 229.75 450.842866 486 186.00 2194.00 0.00 221.51 230.17 451.682870 486 186.00 2198.00 0.00 221.92 230.60 452.522874 486 186.00 2202.00 0.00 222.34 231.02 453.36

2878 486 186.00 2206.00 0.00 222.76 231.44 454.202882 486 186.00 2210.00 0.00 223.17 231.87 455.042886 486 186.00 2214.00 0.00 223.59 232.29 455.882890 486 186.00 2218.00 0.00 224.00 232.72 456.722894 486 186.00 2222.00 0.00 224.42 233.14 457.56

2898 486 186.00 2226.00 0.00 224.84 233.56 458.402902 486 186.00 2230.00 0.00 225.25 233.99 459.242906 486 186.00 2234.00 0.00 225.67 234.41 460.082910 486 186.00 2238.00 0.00 226.08 234.84 460.922914 486 186.00 2242.00 0.00 226.50 235.26 461.76

2918 486 186.00 2246.00 0.00 226.92 235.68 462.602922 486 186.00 2250.00 0.00 227.33 236.11 463.442926 486 186.00 2254.00 0.00 227.75 236.53 464.282930 486 186.00 2258.00 0.00 228.16 236.96 465.122934 486 186.00 2262.00 0.00 228.58 237.38 465.96

2938 486 186.00 2266.00 0.00 229.00 237.80 466.802942 486 186.00 2270.00 0.00 229.41 238.23 467.642946 486 186.00 2274.00 0.00 229.83 238.65 468.482950 486 186.00 2278.00 0.00 230.24 239.08 469.322954 486 186.00 2282.00 0.00 230.66 239.50 470.16

2958 486 186.00 2286.00 0.00 231.08 239.92 471.002962 486 186.00 2290.00 0.00 231.49 240.35 471.842966 486 186.00 2294.00 0.00 231.91 240.77 472.682970 486 186.00 2298.00 0.00 232.32 241.20 473.522974 486 186.00 2302.00 0.00 232.74 241.62 474.36

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Page 36

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly tableTable letter D

2978 486 186.00 2306.00 0.00 233.16 242.04 475.202982 486 186.00 2310.00 0.00 233.57 242.47 476.042986 486 186.00 2314.00 0.00 233.99 242.89 476.882990 486 186.00 2318.00 0.00 234.40 243.32 477.722994 486 186.00 2322.00 0.00 234.82 243.74 478.56

2998 486 186.00 2326.00 0.00 235.24 244.16 479.403002 486 186.00 2330.00 0.00 235.65 244.59 480.243006 486 186.00 2334.00 0.00 236.07 245.01 481.083010 486 186.00 2338.00 0.00 236.48 245.44 481.923014 486 186.00 2342.00 0.00 236.90 245.86 482.76

3018 486 186.00 2346.00 0.00 237.32 246.28 483.603022 486 186.00 2350.00 0.00 237.73 246.71 484.443026 486 186.00 2354.00 0.00 238.15 247.13 485.283030 486 186.00 2358.00 0.00 238.56 247.56 486.123034 486 186.00 2362.00 0.00 238.98 247.98 486.96

3038 486 186.00 2366.00 0.00 239.40 248.40 487.803042 486 186.00 2370.00 0.00 239.81 248.83 488.643046 486 186.00 2374.00 0.00 240.23 249.25 489.483050 486 186.00 2378.00 0.00 240.64 249.68 490.323054 486 186.00 2382.00 0.00 241.06 250.10 491.16

3058 486 186.00 2386.00 0.00 241.48 250.52 492.003062 486 186.00 2390.00 0.00 241.89 250.95 492.843066 486 186.00 2394.00 0.00 242.31 251.37 493.683070 486 186.00 2398.00 0.00 242.72 251.80 494.523074 486 186.00 2402.00 0.00 243.14 252.22 495.36

3078 486 186.00 2406.00 0.00 243.56 252.64 496.203082 486 186.00 2410.00 0.00 243.97 253.07 497.043086 486 186.00 2414.00 0.00 244.39 253.49 497.883090 486 186.00 2418.00 0.00 244.80 253.92 498.723094 486 186.00 2422.00 0.00 245.22 254.34 499.56

3098 486 186.00 2426.00 0.00 245.64 254.76 500.403102 486 186.00 2430.00 0.00 246.05 255.19 501.243106 486 186.00 2434.00 0.00 246.47 255.61 502.083110 486 186.00 2438.00 0.00 246.88 256.04 502.923114 486 186.00 2442.00 0.00 247.30 256.46 503.76

3118 486 186.00 2446.00 0.00 247.72 256.88 504.603122 486 186.00 2450.00 0.00 248.13 257.31 505.443126 486 186.00 2454.00 0.00 248.55 257.73 506.283130 486 186.00 2458.00 0.00 248.96 258.16 507.123134 486 186.00 2462.00 0.00 249.38 258.58 507.96

3138 486 186.00 2466.00 0.00 249.80 259.00 508.803142 486 186.00 2470.00 0.00 250.21 259.43 509.643146 486 186.00 2474.00 0.00 250.63 259.85 510.483150 486 186.00 2478.00 0.00 251.04 260.28 511.323154 486 186.00 2482.00 0.00 251.46 260.70 512.16

3158 486 186.00 2486.00 0.00 251.88 261.12 513.003162 486 186.00 2490.00 0.00 252.29 261.55 513.843166 486 186.00 2494.00 0.00 252.71 261.97 514.683170 486 186.00 2498.00 0.00 253.12 262.40 515.523174 486 186.00 2502.00 0.00 253.54 262.82 516.36

3178 486 186.00 2506.00 0.00 253.96 263.24 517.203182 486 186.00 2510.00 0.00 254.37 263.67 518.043186 486 186.00 2514.00 0.00 254.79 264.09 518.883190 486 186.00 2518.00 0.00 255.20 264.52 519.723194 486 186.00 2522.00 0.00 255.62 264.94 520.56

Page 39: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 37

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter DMonthly table

3198 486 186.00 2526.00 0.00 256.04 265.36 521.403202 486 186.00 2530.00 0.00 256.45 265.79 522.243206 486 186.00 2534.00 0.00 256.87 266.21 523.083210 486 186.00 2538.00 0.00 257.28 266.64 523.923214 486 186.00 2542.00 0.00 257.70 267.06 524.76

3218 486 186.00 2546.00 0.00 258.12 267.48 525.603222 486 186.00 2550.00 0.00 258.53 267.91 526.443226 486 186.00 2554.00 0.00 258.95 268.33 527.283230 486 186.00 2558.00 0.00 259.36 268.76 528.123234 486 186.00 2562.00 0.00 259.78 269.18 528.96

3238 486 186.00 2566.00 0.00 260.20 269.60 529.803242 486 186.00 2570.00 0.00 260.61 270.03 530.643246 486 186.00 2574.00 0.00 261.03 270.45 531.483250 486 186.00 2578.00 0.00 261.44 270.88 532.323254 486 186.00 2582.00 0.00 261.86 271.30 533.16

3258 486 186.00 2586.00 0.00 262.28 271.72 534.003262 486 186.00 2590.00 0.00 262.69 272.15 534.843266 486 186.00 2594.00 0.00 263.11 272.57 535.683270 486 186.00 2598.00 0.00 263.52 273.00 536.523274 486 186.00 2602.00 0.00 263.94 273.42 537.36

3278 486 186.00 2606.00 0.00 264.36 273.84 538.203282 486 186.00 2610.00 0.00 264.77 274.27 539.043286 486 186.00 2614.00 0.00 265.19 274.69 539.883290 486 186.00 2618.00 0.00 265.60 275.12 540.723294 486 186.00 2622.00 0.00 266.02 275.54 541.56

3298 486 186.00 2626.00 0.00 266.44 275.96 542.403302 486 186.00 2630.00 0.00 266.85 276.39 543.243306 486 186.00 2634.00 0.00 267.27 276.81 544.083310 486 186.00 2638.00 0.00 267.68 277.24 544.923314 486 186.00 2642.00 0.00 268.10 277.66 545.76

3318 486 186.00 2646.00 0.00 268.52 278.08 546.603322 486 186.00 2650.00 0.00 268.93 278.51 547.443326 486 186.00 2654.00 0.00 269.35 278.93 548.283330 486 186.00 2658.00 0.00 269.76 279.36 549.123334 486 186.00 2662.00 0.00 270.13 279.73 549.86

3337 486 186.00 2665.00 0.00 270.28 279.89 550.173338 486 186.00 2665.00 1.00 270.69 280.25 550.943342 486 186.00 2665.00 5.00 271.25 280.73 551.983346 486 186.00 2665.00 9.00 271.80 281.21 553.013350 486 186.00 2665.00 13.00 272.35 281.69 554.04

3354 486 186.00 2665.00 17.00 272.90 282.17 555.073358 486 186.00 2665.00 21.00 273.45 282.65 556.103362 486 186.00 2665.00 25.00 274.01 283.13 557.143366 486 186.00 2665.00 29.00 274.56 283.61 558.173370 486 186.00 2665.00 33.00 275.11 284.09 559.20

3374 486 186.00 2665.00 37.00 275.66 284.57 560.233378 486 186.00 2665.00 41.00 276.21 285.05 561.263382 486 186.00 2665.00 45.00 276.77 285.53 562.303386 486 186.00 2665.00 49.00 277.32 286.01 563.333390 486 186.00 2665.00 53.00 277.87 286.49 564.36

3394 486 186.00 2665.00 57.00 278.42 286.97 565.393398 486 186.00 2665.00 61.00 278.97 287.45 566.423402 486 186.00 2665.00 65.00 279.53 287.93 567.463406 486 186.00 2665.00 69.00 280.08 288.41 568.493410 486 186.00 2665.00 73.00 280.63 288.89 569.52

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Page 38

Monthly tableTable letter D

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

If your employee’s gross pay is over £3,532, go to page 153.

3414 486 186.00 2665.00 77.00 281.18 289.37 570.553418 486 186.00 2665.00 81.00 281.73 289.85 571.583422 486 186.00 2665.00 85.00 282.29 290.33 572.623426 486 186.00 2665.00 89.00 282.84 290.81 573.653430 486 186.00 2665.00 93.00 283.39 291.29 574.68

3434 486 186.00 2665.00 97.00 283.94 291.77 575.713438 486 186.00 2665.00 101.00 284.49 292.25 576.743442 486 186.00 2665.00 105.00 285.05 292.73 577.783446 486 186.00 2665.00 109.00 285.60 293.21 578.813450 486 186.00 2665.00 113.00 286.15 293.69 579.84

3454 486 186.00 2665.00 117.00 286.70 294.17 580.873458 486 186.00 2665.00 121.00 287.25 294.65 581.903462 486 186.00 2665.00 125.00 287.81 295.13 582.943466 486 186.00 2665.00 129.00 288.36 295.61 583.973470 486 186.00 2665.00 133.00 288.91 296.09 585.00

3474 486 186.00 2665.00 137.00 289.46 296.57 586.033478 486 186.00 2665.00 141.00 290.01 297.05 587.063482 486 186.00 2665.00 145.00 290.57 297.53 588.103486 486 186.00 2665.00 149.00 291.12 298.01 589.133490 486 186.00 2665.00 153.00 291.67 298.49 590.16

3494 486 186.00 2665.00 157.00 292.22 298.97 591.193498 486 186.00 2665.00 161.00 292.77 299.45 592.223502 486 186.00 2665.00 165.00 293.33 299.93 593.263506 486 186.00 2665.00 169.00 293.88 300.41 594.293510 486 186.00 2665.00 173.00 294.43 300.89 595.32

3514 486 186.00 2665.00 177.00 294.98 301.37 596.353518 486 186.00 2665.00 181.00 295.53 301.85 597.383522 486 186.00 2665.00 185.00 296.09 302.33 598.423526 486 186.00 2665.00 189.00 296.64 302.81 599.453530 486 186.00 2665.00 193.00 297.05 303.17 600.22

3532 486 186.00 2665.00 195.00 297.19 303.29 600.48

Page 41: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 39

Table letter E

Use this table for:

Married women or widows in your Contracted-out Salary Related Scheme, who have the right to pay reduced rate employee’s contributions for whom you hold a valid certificate CA4139, CF383 or CF380A.

Do not use this table for:

• any tax year other than 2015 to 2016

• women who are State Pension age or over (see Table letter C in booklet CA41)

• women who are aged 21 or over and are in your Contracted-out Salary Related Scheme for whom you hold form CA2700 (see Table letter L)

• women who are under the age of 21 and are in your Contracted-out Salary Related Scheme for whom you hold form CA2700 (see Table letter K)

Completing form RT11, 'Deductions working sheet’ or substitute

• enter ‘E’ in the NICs Category Letter column on form RT11

• copy the figures in columns 1a – 1f of the table to columns 1a – 1f on the line next to the tax week in which the employee is paid, on form RT11

If the employee’s total earnings fall between the LEL and the UEL/UST and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST, see page 153.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST. The NICs liability for each step, with the exception of the LEL, PT, ST, UAP, UEL and UST, is worked out at the mid-point of the steps, so you and your employee may pay slightly more or less than if you used the exact percentage method.

Weekly table for Contracted-out Salary Related reduced rate contributions for use from 6 April 2015 to 5 April 2016

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Up to and including £111.99

No NICs liability, make no entries on form RT11

112 112 0.00 0.00 0.00 0.00 0.00 0.00113 112 1.00 0.00 0.00 R 0.05 0.00 R 0.05114 112 2.00 0.00 0.00 R 0.08 0.00 R 0.08115 112 3.00 0.00 0.00 R 0.12 0.00 R 0.12116 112 4.00 0.00 0.00 R 0.15 0.00 R 0.15

117 112 5.00 0.00 0.00 R 0.19 0.00 R 0.19118 112 6.00 0.00 0.00 R 0.22 0.00 R 0.22119 112 7.00 0.00 0.00 R 0.25 0.00 R 0.25120 112 8.00 0.00 0.00 R 0.29 0.00 R 0.29121 112 9.00 0.00 0.00 R 0.32 0.00 R 0.32

122 112 10.00 0.00 0.00 R 0.36 0.00 R 0.36123 112 11.00 0.00 0.00 R 0.39 0.00 R 0.39124 112 12.00 0.00 0.00 R 0.42 0.00 R 0.42125 112 13.00 0.00 0.00 R 0.46 0.00 R 0.46126 112 14.00 0.00 0.00 R 0.49 0.00 R 0.49

127 112 15.00 0.00 0.00 R 0.53 0.00 R 0.53128 112 16.00 0.00 0.00 R 0.56 0.00 R 0.56129 112 17.00 0.00 0.00 R 0.59 0.00 R 0.59130 112 18.00 0.00 0.00 R 0.63 0.00 R 0.63131 112 19.00 0.00 0.00 R 0.66 0.00 R 0.66

132 112 20.00 0.00 0.00 R 0.70 0.00 R 0.70133 112 21.00 0.00 0.00 R 0.73 0.00 R 0.73134 112 22.00 0.00 0.00 R 0.76 0.00 R 0.76135 112 23.00 0.00 0.00 R 0.80 0.00 R 0.80136 112 24.00 0.00 0.00 R 0.83 0.00 R 0.83

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Page 40

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

137 112 25.00 0.00 0.00 R 0.87 0.00 R 0.87138 112 26.00 0.00 0.00 R 0.90 0.00 R 0.90139 112 27.00 0.00 0.00 R 0.93 0.00 R 0.93140 112 28.00 0.00 0.00 R 0.97 0.00 R 0.97141 112 29.00 0.00 0.00 R 1.00 0.00 R 1.00

142 112 30.00 0.00 0.00 R 1.04 0.00 R 1.04143 112 31.00 0.00 0.00 R 1.07 0.00 R 1.07144 112 32.00 0.00 0.00 R 1.10 0.00 R 1.10145 112 33.00 0.00 0.00 R 1.14 0.00 R 1.14146 112 34.00 0.00 0.00 R 1.17 0.00 R 1.17

147 112 35.00 0.00 0.00 R 1.21 0.00 R 1.21148 112 36.00 0.00 0.00 R 1.24 0.00 R 1.24149 112 37.00 0.00 0.00 R 1.27 0.00 R 1.27150 112 38.00 0.00 0.00 R 1.31 0.00 R 1.31151 112 39.00 0.00 0.00 R 1.34 0.00 R 1.34

152 112 40.00 0.00 0.00 R 1.38 0.00 R 1.38153 112 41.00 0.00 0.00 R 1.41 0.00 R 1.41154 112 42.00 0.00 0.00 R 1.44 0.00 R 1.44155 112 43.00 0.00 0.00 R 1.46 0.00 R 1.46156 112 43.00 1.00 0.00 R 1.49 0.06 R 1.43

157 112 43.00 2.00 0.00 R 1.33 0.15 R 1.18158 112 43.00 3.00 0.00 R 1.23 0.21 R 1.02159 112 43.00 4.00 0.00 R 1.13 0.26 R 0.87160 112 43.00 5.00 0.00 R 1.02 0.32 R 0.70161 112 43.00 6.00 0.00 R 0.92 0.38 R 0.54

162 112 43.00 7.00 0.00 R 0.81 0.44 R 0.37163 112 43.00 8.00 0.00 R 0.71 0.50 R 0.21164 112 43.00 9.00 0.00 R 0.61 0.56 R 0.05165 112 43.00 10.00 0.00 R 0.50 0.61 0.11166 112 43.00 11.00 0.00 R 0.40 0.67 0.27

167 112 43.00 12.00 0.00 R 0.29 0.73 0.44168 112 43.00 13.00 0.00 R 0.19 0.79 0.60169 112 43.00 14.00 0.00 R 0.09 0.85 0.76170 112 43.00 15.00 0.00 0.02 0.91 0.93171 112 43.00 16.00 0.00 0.12 0.97 1.09

172 112 43.00 17.00 0.00 0.23 1.02 1.25173 112 43.00 18.00 0.00 0.33 1.08 1.41174 112 43.00 19.00 0.00 0.43 1.14 1.57175 112 43.00 20.00 0.00 0.54 1.20 1.74176 112 43.00 21.00 0.00 0.64 1.26 1.90

177 112 43.00 22.00 0.00 0.75 1.32 2.07178 112 43.00 23.00 0.00 0.85 1.38 2.23179 112 43.00 24.00 0.00 0.95 1.43 2.38180 112 43.00 25.00 0.00 1.06 1.49 2.55181 112 43.00 26.00 0.00 1.16 1.55 2.71

182 112 43.00 27.00 0.00 1.27 1.61 2.88183 112 43.00 28.00 0.00 1.37 1.67 3.04184 112 43.00 29.00 0.00 1.47 1.73 3.20185 112 43.00 30.00 0.00 1.58 1.78 3.36186 112 43.00 31.00 0.00 1.68 1.84 3.52

187 112 43.00 32.00 0.00 1.79 1.90 3.69188 112 43.00 33.00 0.00 1.89 1.96 3.85189 112 43.00 34.00 0.00 1.99 2.02 4.01190 112 43.00 35.00 0.00 2.10 2.08 4.18191 112 43.00 36.00 0.00 2.20 2.14 4.34

Weekly table

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

192 112 43.00 37.00 0.00 2.31 2.19 4.50193 112 43.00 38.00 0.00 2.41 2.25 4.66194 112 43.00 39.00 0.00 2.51 2.31 4.82195 112 43.00 40.00 0.00 2.62 2.37 4.99196 112 43.00 41.00 0.00 2.72 2.43 5.15

197 112 43.00 42.00 0.00 2.83 2.49 5.32198 112 43.00 43.00 0.00 2.93 2.55 5.48199 112 43.00 44.00 0.00 3.03 2.60 5.63200 112 43.00 45.00 0.00 3.14 2.66 5.80201 112 43.00 46.00 0.00 3.24 2.72 5.96

202 112 43.00 47.00 0.00 3.35 2.78 6.13203 112 43.00 48.00 0.00 3.45 2.84 6.29204 112 43.00 49.00 0.00 3.55 2.90 6.45205 112 43.00 50.00 0.00 3.66 2.95 6.61206 112 43.00 51.00 0.00 3.76 3.01 6.77

207 112 43.00 52.00 0.00 3.87 3.07 6.94208 112 43.00 53.00 0.00 3.97 3.13 7.10209 112 43.00 54.00 0.00 4.07 3.19 7.26210 112 43.00 55.00 0.00 4.18 3.25 7.43211 112 43.00 56.00 0.00 4.28 3.31 7.59

212 112 43.00 57.00 0.00 4.39 3.36 7.75213 112 43.00 58.00 0.00 4.49 3.42 7.91214 112 43.00 59.00 0.00 4.59 3.48 8.07215 112 43.00 60.00 0.00 4.70 3.54 8.24216 112 43.00 61.00 0.00 4.80 3.60 8.40

217 112 43.00 62.00 0.00 4.91 3.66 8.57218 112 43.00 63.00 0.00 5.01 3.72 8.73219 112 43.00 64.00 0.00 5.11 3.77 8.88220 112 43.00 65.00 0.00 5.22 3.83 9.05221 112 43.00 66.00 0.00 5.32 3.89 9.21

222 112 43.00 67.00 0.00 5.43 3.95 9.38223 112 43.00 68.00 0.00 5.53 4.01 9.54224 112 43.00 69.00 0.00 5.63 4.07 9.70225 112 43.00 70.00 0.00 5.74 4.12 9.86226 112 43.00 71.00 0.00 5.84 4.18 10.02

227 112 43.00 72.00 0.00 5.95 4.24 10.19228 112 43.00 73.00 0.00 6.05 4.30 10.35229 112 43.00 74.00 0.00 6.15 4.36 10.51230 112 43.00 75.00 0.00 6.26 4.42 10.68231 112 43.00 76.00 0.00 6.36 4.48 10.84

232 112 43.00 77.00 0.00 6.47 4.53 11.00233 112 43.00 78.00 0.00 6.57 4.59 11.16234 112 43.00 79.00 0.00 6.67 4.65 11.32235 112 43.00 80.00 0.00 6.78 4.71 11.49236 112 43.00 81.00 0.00 6.88 4.77 11.65

237 112 43.00 82.00 0.00 6.99 4.83 11.82238 112 43.00 83.00 0.00 7.09 4.89 11.98239 112 43.00 84.00 0.00 7.19 4.94 12.13240 112 43.00 85.00 0.00 7.30 5.00 12.30241 112 43.00 86.00 0.00 7.40 5.06 12.46

242 112 43.00 87.00 0.00 7.51 5.12 12.63243 112 43.00 88.00 0.00 7.61 5.18 12.79244 112 43.00 89.00 0.00 7.71 5.24 12.95245 112 43.00 90.00 0.00 7.82 5.29 13.11246 112 43.00 91.00 0.00 7.92 5.35 13.27

Table letter E

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

247 112 43.00 92.00 0.00 8.03 5.41 13.44248 112 43.00 93.00 0.00 8.13 5.47 13.60249 112 43.00 94.00 0.00 8.23 5.53 13.76250 112 43.00 95.00 0.00 8.34 5.59 13.93251 112 43.00 96.00 0.00 8.44 5.65 14.09

252 112 43.00 97.00 0.00 8.55 5.70 14.25253 112 43.00 98.00 0.00 8.65 5.76 14.41254 112 43.00 99.00 0.00 8.75 5.82 14.57255 112 43.00 100.00 0.00 8.86 5.88 14.74256 112 43.00 101.00 0.00 8.96 5.94 14.90

257 112 43.00 102.00 0.00 9.07 6.00 15.07258 112 43.00 103.00 0.00 9.17 6.06 15.23259 112 43.00 104.00 0.00 9.27 6.11 15.38260 112 43.00 105.00 0.00 9.38 6.17 15.55261 112 43.00 106.00 0.00 9.48 6.23 15.71

262 112 43.00 107.00 0.00 9.59 6.29 15.88263 112 43.00 108.00 0.00 9.69 6.35 16.04264 112 43.00 109.00 0.00 9.79 6.41 16.20265 112 43.00 110.00 0.00 9.90 6.46 16.36266 112 43.00 111.00 0.00 10.00 6.52 16.52

267 112 43.00 112.00 0.00 10.11 6.58 16.69268 112 43.00 113.00 0.00 10.21 6.64 16.85269 112 43.00 114.00 0.00 10.31 6.70 17.01270 112 43.00 115.00 0.00 10.42 6.76 17.18271 112 43.00 116.00 0.00 10.52 6.82 17.34

272 112 43.00 117.00 0.00 10.63 6.87 17.50273 112 43.00 118.00 0.00 10.73 6.93 17.66274 112 43.00 119.00 0.00 10.83 6.99 17.82275 112 43.00 120.00 0.00 10.94 7.05 17.99276 112 43.00 121.00 0.00 11.04 7.11 18.15

277 112 43.00 122.00 0.00 11.15 7.17 18.32278 112 43.00 123.00 0.00 11.25 7.23 18.48279 112 43.00 124.00 0.00 11.35 7.28 18.63280 112 43.00 125.00 0.00 11.46 7.34 18.80281 112 43.00 126.00 0.00 11.56 7.40 18.96

282 112 43.00 127.00 0.00 11.67 7.46 19.13283 112 43.00 128.00 0.00 11.77 7.52 19.29284 112 43.00 129.00 0.00 11.87 7.58 19.45285 112 43.00 130.00 0.00 11.98 7.63 19.61286 112 43.00 131.00 0.00 12.08 7.69 19.77

287 112 43.00 132.00 0.00 12.19 7.75 19.94288 112 43.00 133.00 0.00 12.29 7.81 20.10289 112 43.00 134.00 0.00 12.39 7.87 20.26290 112 43.00 135.00 0.00 12.50 7.93 20.43291 112 43.00 136.00 0.00 12.60 7.99 20.59

292 112 43.00 137.00 0.00 12.71 8.04 20.75293 112 43.00 138.00 0.00 12.81 8.10 20.91294 112 43.00 139.00 0.00 12.91 8.16 21.07295 112 43.00 140.00 0.00 13.02 8.22 21.24296 112 43.00 141.00 0.00 13.12 8.28 21.40

297 112 43.00 142.00 0.00 13.23 8.34 21.57298 112 43.00 143.00 0.00 13.33 8.40 21.73299 112 43.00 144.00 0.00 13.43 8.45 21.88300 112 43.00 145.00 0.00 13.54 8.51 22.05301 112 43.00 146.00 0.00 13.64 8.57 22.21

Weekly table

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

302 112 43.00 147.00 0.00 13.75 8.63 22.38303 112 43.00 148.00 0.00 13.85 8.69 22.54304 112 43.00 149.00 0.00 13.95 8.75 22.70305 112 43.00 150.00 0.00 14.06 8.80 22.86306 112 43.00 151.00 0.00 14.16 8.86 23.02

307 112 43.00 152.00 0.00 14.27 8.92 23.19308 112 43.00 153.00 0.00 14.37 8.98 23.35309 112 43.00 154.00 0.00 14.47 9.04 23.51310 112 43.00 155.00 0.00 14.58 9.10 23.68311 112 43.00 156.00 0.00 14.68 9.16 23.84

312 112 43.00 157.00 0.00 14.79 9.21 24.00313 112 43.00 158.00 0.00 14.89 9.27 24.16314 112 43.00 159.00 0.00 14.99 9.33 24.32315 112 43.00 160.00 0.00 15.10 9.39 24.49316 112 43.00 161.00 0.00 15.20 9.45 24.65

317 112 43.00 162.00 0.00 15.31 9.51 24.82318 112 43.00 163.00 0.00 15.41 9.57 24.98319 112 43.00 164.00 0.00 15.51 9.62 25.13320 112 43.00 165.00 0.00 15.62 9.68 25.30321 112 43.00 166.00 0.00 15.72 9.74 25.46

322 112 43.00 167.00 0.00 15.83 9.80 25.63323 112 43.00 168.00 0.00 15.93 9.86 25.79324 112 43.00 169.00 0.00 16.03 9.92 25.95325 112 43.00 170.00 0.00 16.14 9.97 26.11326 112 43.00 171.00 0.00 16.24 10.03 26.27

327 112 43.00 172.00 0.00 16.35 10.09 26.44328 112 43.00 173.00 0.00 16.45 10.15 26.60329 112 43.00 174.00 0.00 16.55 10.21 26.76330 112 43.00 175.00 0.00 16.66 10.27 26.93331 112 43.00 176.00 0.00 16.76 10.33 27.09

332 112 43.00 177.00 0.00 16.87 10.38 27.25333 112 43.00 178.00 0.00 16.97 10.44 27.41334 112 43.00 179.00 0.00 17.07 10.50 27.57335 112 43.00 180.00 0.00 17.18 10.56 27.74336 112 43.00 181.00 0.00 17.28 10.62 27.90

337 112 43.00 182.00 0.00 17.39 10.68 28.07338 112 43.00 183.00 0.00 17.49 10.74 28.23339 112 43.00 184.00 0.00 17.59 10.79 28.38340 112 43.00 185.00 0.00 17.70 10.85 28.55341 112 43.00 186.00 0.00 17.80 10.91 28.71

342 112 43.00 187.00 0.00 17.91 10.97 28.88343 112 43.00 188.00 0.00 18.01 11.03 29.04344 112 43.00 189.00 0.00 18.11 11.09 29.20345 112 43.00 190.00 0.00 18.22 11.14 29.36346 112 43.00 191.00 0.00 18.32 11.20 29.52

347 112 43.00 192.00 0.00 18.43 11.26 29.69348 112 43.00 193.00 0.00 18.53 11.32 29.85349 112 43.00 194.00 0.00 18.63 11.38 30.01350 112 43.00 195.00 0.00 18.74 11.44 30.18351 112 43.00 196.00 0.00 18.84 11.50 30.34

352 112 43.00 197.00 0.00 18.95 11.55 30.50353 112 43.00 198.00 0.00 19.05 11.61 30.66354 112 43.00 199.00 0.00 19.15 11.67 30.82355 112 43.00 200.00 0.00 19.26 11.73 30.99356 112 43.00 201.00 0.00 19.36 11.79 31.15

Table letter E

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Page 44

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

357 112 43.00 202.00 0.00 19.47 11.85 31.32358 112 43.00 203.00 0.00 19.57 11.91 31.48359 112 43.00 204.00 0.00 19.67 11.96 31.63360 112 43.00 205.00 0.00 19.78 12.02 31.80361 112 43.00 206.00 0.00 19.88 12.08 31.96

362 112 43.00 207.00 0.00 19.99 12.14 32.13363 112 43.00 208.00 0.00 20.09 12.20 32.29364 112 43.00 209.00 0.00 20.19 12.26 32.45365 112 43.00 210.00 0.00 20.30 12.31 32.61366 112 43.00 211.00 0.00 20.40 12.37 32.77

367 112 43.00 212.00 0.00 20.51 12.43 32.94368 112 43.00 213.00 0.00 20.61 12.49 33.10369 112 43.00 214.00 0.00 20.71 12.55 33.26370 112 43.00 215.00 0.00 20.82 12.61 33.43371 112 43.00 216.00 0.00 20.92 12.67 33.59

372 112 43.00 217.00 0.00 21.03 12.72 33.75373 112 43.00 218.00 0.00 21.13 12.78 33.91374 112 43.00 219.00 0.00 21.23 12.84 34.07375 112 43.00 220.00 0.00 21.34 12.90 34.24376 112 43.00 221.00 0.00 21.44 12.96 34.40

377 112 43.00 222.00 0.00 21.55 13.02 34.57378 112 43.00 223.00 0.00 21.65 13.08 34.73379 112 43.00 224.00 0.00 21.75 13.13 34.88380 112 43.00 225.00 0.00 21.86 13.19 35.05381 112 43.00 226.00 0.00 21.96 13.25 35.21

382 112 43.00 227.00 0.00 22.07 13.31 35.38383 112 43.00 228.00 0.00 22.17 13.37 35.54384 112 43.00 229.00 0.00 22.27 13.43 35.70385 112 43.00 230.00 0.00 22.38 13.48 35.86386 112 43.00 231.00 0.00 22.48 13.54 36.02

387 112 43.00 232.00 0.00 22.59 13.60 36.19388 112 43.00 233.00 0.00 22.69 13.66 36.35389 112 43.00 234.00 0.00 22.79 13.72 36.51390 112 43.00 235.00 0.00 22.90 13.78 36.68391 112 43.00 236.00 0.00 23.00 13.84 36.84

392 112 43.00 237.00 0.00 23.11 13.89 37.00393 112 43.00 238.00 0.00 23.21 13.95 37.16394 112 43.00 239.00 0.00 23.31 14.01 37.32395 112 43.00 240.00 0.00 23.42 14.07 37.49396 112 43.00 241.00 0.00 23.52 14.13 37.65

397 112 43.00 242.00 0.00 23.63 14.19 37.82398 112 43.00 243.00 0.00 23.73 14.25 37.98399 112 43.00 244.00 0.00 23.83 14.30 38.13400 112 43.00 245.00 0.00 23.94 14.36 38.30401 112 43.00 246.00 0.00 24.04 14.42 38.46

402 112 43.00 247.00 0.00 24.15 14.48 38.63403 112 43.00 248.00 0.00 24.25 14.54 38.79404 112 43.00 249.00 0.00 24.35 14.60 38.95405 112 43.00 250.00 0.00 24.46 14.65 39.11406 112 43.00 251.00 0.00 24.56 14.71 39.27

407 112 43.00 252.00 0.00 24.67 14.77 39.44408 112 43.00 253.00 0.00 24.77 14.83 39.60409 112 43.00 254.00 0.00 24.87 14.89 39.76410 112 43.00 255.00 0.00 24.98 14.95 39.93411 112 43.00 256.00 0.00 25.08 15.01 40.09

Weekly table

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Page 45

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

412 112 43.00 257.00 0.00 25.19 15.06 40.25413 112 43.00 258.00 0.00 25.29 15.12 40.41414 112 43.00 259.00 0.00 25.39 15.18 40.57415 112 43.00 260.00 0.00 25.50 15.24 40.74416 112 43.00 261.00 0.00 25.60 15.30 40.90

417 112 43.00 262.00 0.00 25.71 15.36 41.07418 112 43.00 263.00 0.00 25.81 15.42 41.23419 112 43.00 264.00 0.00 25.91 15.47 41.38420 112 43.00 265.00 0.00 26.02 15.53 41.55421 112 43.00 266.00 0.00 26.12 15.59 41.71

422 112 43.00 267.00 0.00 26.23 15.65 41.88423 112 43.00 268.00 0.00 26.33 15.71 42.04424 112 43.00 269.00 0.00 26.43 15.77 42.20425 112 43.00 270.00 0.00 26.54 15.82 42.36426 112 43.00 271.00 0.00 26.64 15.88 42.52

427 112 43.00 272.00 0.00 26.75 15.94 42.69428 112 43.00 273.00 0.00 26.85 16.00 42.85429 112 43.00 274.00 0.00 26.95 16.06 43.01430 112 43.00 275.00 0.00 27.06 16.12 43.18431 112 43.00 276.00 0.00 27.16 16.18 43.34

432 112 43.00 277.00 0.00 27.27 16.23 43.50433 112 43.00 278.00 0.00 27.37 16.29 43.66434 112 43.00 279.00 0.00 27.47 16.35 43.82435 112 43.00 280.00 0.00 27.58 16.41 43.99436 112 43.00 281.00 0.00 27.68 16.47 44.15

437 112 43.00 282.00 0.00 27.79 16.53 44.32438 112 43.00 283.00 0.00 27.89 16.59 44.48439 112 43.00 284.00 0.00 27.99 16.64 44.63440 112 43.00 285.00 0.00 28.10 16.70 44.80441 112 43.00 286.00 0.00 28.20 16.76 44.96

442 112 43.00 287.00 0.00 28.31 16.82 45.13443 112 43.00 288.00 0.00 28.41 16.88 45.29444 112 43.00 289.00 0.00 28.51 16.94 45.45445 112 43.00 290.00 0.00 28.62 16.99 45.61446 112 43.00 291.00 0.00 28.72 17.05 45.77

447 112 43.00 292.00 0.00 28.83 17.11 45.94448 112 43.00 293.00 0.00 28.93 17.17 46.10449 112 43.00 294.00 0.00 29.03 17.23 46.26450 112 43.00 295.00 0.00 29.14 17.29 46.43451 112 43.00 296.00 0.00 29.24 17.35 46.59

452 112 43.00 297.00 0.00 29.35 17.40 46.75453 112 43.00 298.00 0.00 29.45 17.46 46.91454 112 43.00 299.00 0.00 29.55 17.52 47.07455 112 43.00 300.00 0.00 29.66 17.58 47.24456 112 43.00 301.00 0.00 29.76 17.64 47.40

457 112 43.00 302.00 0.00 29.87 17.70 47.57458 112 43.00 303.00 0.00 29.97 17.76 47.73459 112 43.00 304.00 0.00 30.07 17.81 47.88460 112 43.00 305.00 0.00 30.18 17.87 48.05461 112 43.00 306.00 0.00 30.28 17.93 48.21

462 112 43.00 307.00 0.00 30.39 17.99 48.38463 112 43.00 308.00 0.00 30.49 18.05 48.54464 112 43.00 309.00 0.00 30.59 18.11 48.70465 112 43.00 310.00 0.00 30.70 18.16 48.86466 112 43.00 311.00 0.00 30.80 18.22 49.02

Table letter E

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Page 46

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

467 112 43.00 312.00 0.00 30.91 18.28 49.19468 112 43.00 313.00 0.00 31.01 18.34 49.35469 112 43.00 314.00 0.00 31.11 18.40 49.51470 112 43.00 315.00 0.00 31.22 18.46 49.68471 112 43.00 316.00 0.00 31.32 18.52 49.84

472 112 43.00 317.00 0.00 31.43 18.57 50.00473 112 43.00 318.00 0.00 31.53 18.63 50.16474 112 43.00 319.00 0.00 31.63 18.69 50.32475 112 43.00 320.00 0.00 31.74 18.75 50.49476 112 43.00 321.00 0.00 31.84 18.81 50.65

477 112 43.00 322.00 0.00 31.95 18.87 50.82478 112 43.00 323.00 0.00 32.05 18.93 50.98479 112 43.00 324.00 0.00 32.15 18.98 51.13480 112 43.00 325.00 0.00 32.26 19.04 51.30481 112 43.00 326.00 0.00 32.36 19.10 51.46

482 112 43.00 327.00 0.00 32.47 19.16 51.63483 112 43.00 328.00 0.00 32.57 19.22 51.79484 112 43.00 329.00 0.00 32.67 19.28 51.95485 112 43.00 330.00 0.00 32.78 19.33 52.11486 112 43.00 331.00 0.00 32.88 19.39 52.27

487 112 43.00 332.00 0.00 32.99 19.45 52.44488 112 43.00 333.00 0.00 33.09 19.51 52.60489 112 43.00 334.00 0.00 33.19 19.57 52.76490 112 43.00 335.00 0.00 33.30 19.63 52.93491 112 43.00 336.00 0.00 33.40 19.69 53.09

492 112 43.00 337.00 0.00 33.51 19.74 53.25493 112 43.00 338.00 0.00 33.61 19.80 53.41494 112 43.00 339.00 0.00 33.71 19.86 53.57495 112 43.00 340.00 0.00 33.82 19.92 53.74496 112 43.00 341.00 0.00 33.92 19.98 53.90

497 112 43.00 342.00 0.00 34.03 20.04 54.07498 112 43.00 343.00 0.00 34.13 20.10 54.23499 112 43.00 344.00 0.00 34.23 20.15 54.38500 112 43.00 345.00 0.00 34.34 20.21 54.55501 112 43.00 346.00 0.00 34.44 20.27 54.71

502 112 43.00 347.00 0.00 34.55 20.33 54.88503 112 43.00 348.00 0.00 34.65 20.39 55.04504 112 43.00 349.00 0.00 34.75 20.45 55.20505 112 43.00 350.00 0.00 34.86 20.50 55.36506 112 43.00 351.00 0.00 34.96 20.56 55.52

507 112 43.00 352.00 0.00 35.07 20.62 55.69508 112 43.00 353.00 0.00 35.17 20.68 55.85509 112 43.00 354.00 0.00 35.27 20.74 56.01510 112 43.00 355.00 0.00 35.38 20.80 56.18511 112 43.00 356.00 0.00 35.48 20.86 56.34

512 112 43.00 357.00 0.00 35.59 20.91 56.50513 112 43.00 358.00 0.00 35.69 20.97 56.66514 112 43.00 359.00 0.00 35.79 21.03 56.82515 112 43.00 360.00 0.00 35.90 21.09 56.99516 112 43.00 361.00 0.00 36.00 21.15 57.15

517 112 43.00 362.00 0.00 36.11 21.21 57.32518 112 43.00 363.00 0.00 36.21 21.27 57.48519 112 43.00 364.00 0.00 36.31 21.32 57.63520 112 43.00 365.00 0.00 36.42 21.38 57.80521 112 43.00 366.00 0.00 36.52 21.44 57.96

Weekly table

Page 49: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 47

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

522 112 43.00 367.00 0.00 36.63 21.50 58.13523 112 43.00 368.00 0.00 36.73 21.56 58.29524 112 43.00 369.00 0.00 36.83 21.62 58.45525 112 43.00 370.00 0.00 36.94 21.67 58.61526 112 43.00 371.00 0.00 37.04 21.73 58.77

527 112 43.00 372.00 0.00 37.15 21.79 58.94528 112 43.00 373.00 0.00 37.25 21.85 59.10529 112 43.00 374.00 0.00 37.35 21.91 59.26530 112 43.00 375.00 0.00 37.46 21.97 59.43531 112 43.00 376.00 0.00 37.56 22.03 59.59

532 112 43.00 377.00 0.00 37.67 22.08 59.75533 112 43.00 378.00 0.00 37.77 22.14 59.91534 112 43.00 379.00 0.00 37.87 22.20 60.07535 112 43.00 380.00 0.00 37.98 22.26 60.24536 112 43.00 381.00 0.00 38.08 22.32 60.40

537 112 43.00 382.00 0.00 38.19 22.38 60.57538 112 43.00 383.00 0.00 38.29 22.44 60.73539 112 43.00 384.00 0.00 38.39 22.49 60.88540 112 43.00 385.00 0.00 38.50 22.55 61.05541 112 43.00 386.00 0.00 38.60 22.61 61.21

542 112 43.00 387.00 0.00 38.71 22.67 61.38543 112 43.00 388.00 0.00 38.81 22.73 61.54544 112 43.00 389.00 0.00 38.91 22.79 61.70545 112 43.00 390.00 0.00 39.02 22.84 61.86546 112 43.00 391.00 0.00 39.12 22.90 62.02

547 112 43.00 392.00 0.00 39.23 22.96 62.19548 112 43.00 393.00 0.00 39.33 23.02 62.35549 112 43.00 394.00 0.00 39.43 23.08 62.51550 112 43.00 395.00 0.00 39.54 23.14 62.68551 112 43.00 396.00 0.00 39.64 23.20 62.84

552 112 43.00 397.00 0.00 39.75 23.25 63.00553 112 43.00 398.00 0.00 39.85 23.31 63.16554 112 43.00 399.00 0.00 39.95 23.37 63.32555 112 43.00 400.00 0.00 40.06 23.43 63.49556 112 43.00 401.00 0.00 40.16 23.49 63.65

557 112 43.00 402.00 0.00 40.27 23.55 63.82558 112 43.00 403.00 0.00 40.37 23.61 63.98559 112 43.00 404.00 0.00 40.47 23.66 64.13560 112 43.00 405.00 0.00 40.58 23.72 64.30561 112 43.00 406.00 0.00 40.68 23.78 64.46

562 112 43.00 407.00 0.00 40.79 23.84 64.63563 112 43.00 408.00 0.00 40.89 23.90 64.79564 112 43.00 409.00 0.00 40.99 23.96 64.95565 112 43.00 410.00 0.00 41.10 24.01 65.11566 112 43.00 411.00 0.00 41.20 24.07 65.27

567 112 43.00 412.00 0.00 41.31 24.13 65.44568 112 43.00 413.00 0.00 41.41 24.19 65.60569 112 43.00 414.00 0.00 41.51 24.25 65.76570 112 43.00 415.00 0.00 41.62 24.31 65.93571 112 43.00 416.00 0.00 41.72 24.37 66.09

572 112 43.00 417.00 0.00 41.83 24.42 66.25573 112 43.00 418.00 0.00 41.93 24.48 66.41574 112 43.00 419.00 0.00 42.03 24.54 66.57575 112 43.00 420.00 0.00 42.14 24.60 66.74576 112 43.00 421.00 0.00 42.24 24.66 66.90

Table letter E

Page 50: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 48

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (For

informationonly)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

577 112 43.00 422.00 0.00 42.35 24.72 67.07578 112 43.00 423.00 0.00 42.45 24.78 67.23579 112 43.00 424.00 0.00 42.55 24.83 67.38580 112 43.00 425.00 0.00 42.66 24.89 67.55581 112 43.00 426.00 0.00 42.76 24.95 67.71

582 112 43.00 427.00 0.00 42.87 25.01 67.88583 112 43.00 428.00 0.00 42.97 25.07 68.04584 112 43.00 429.00 0.00 43.07 25.13 68.20585 112 43.00 430.00 0.00 43.18 25.18 68.36586 112 43.00 431.00 0.00 43.28 25.24 68.52

587 112 43.00 432.00 0.00 43.39 25.30 68.69588 112 43.00 433.00 0.00 43.49 25.36 68.85589 112 43.00 434.00 0.00 43.59 25.42 69.01590 112 43.00 435.00 0.00 43.70 25.48 69.18591 112 43.00 436.00 0.00 43.80 25.54 69.34

592 112 43.00 437.00 0.00 43.91 25.59 69.50593 112 43.00 438.00 0.00 44.01 25.65 69.66594 112 43.00 439.00 0.00 44.11 25.71 69.82595 112 43.00 440.00 0.00 44.22 25.77 69.99596 112 43.00 441.00 0.00 44.32 25.83 70.15

597 112 43.00 442.00 0.00 44.43 25.89 70.32598 112 43.00 443.00 0.00 44.53 25.95 70.48599 112 43.00 444.00 0.00 44.63 26.00 70.63600 112 43.00 445.00 0.00 44.74 26.06 70.80601 112 43.00 446.00 0.00 44.84 26.12 70.96

602 112 43.00 447.00 0.00 44.95 26.18 71.13603 112 43.00 448.00 0.00 45.05 26.24 71.29604 112 43.00 449.00 0.00 45.15 26.30 71.45605 112 43.00 450.00 0.00 45.26 26.35 71.61606 112 43.00 451.00 0.00 45.36 26.41 71.77

607 112 43.00 452.00 0.00 45.47 26.47 71.94608 112 43.00 453.00 0.00 45.57 26.53 72.10609 112 43.00 454.00 0.00 45.67 26.59 72.26610 112 43.00 455.00 0.00 45.78 26.65 72.43611 112 43.00 456.00 0.00 45.88 26.71 72.59

612 112 43.00 457.00 0.00 45.99 26.76 72.75613 112 43.00 458.00 0.00 46.09 26.82 72.91614 112 43.00 459.00 0.00 46.19 26.88 73.07615 112 43.00 460.00 0.00 46.30 26.94 73.24616 112 43.00 461.00 0.00 46.40 27.00 73.40

617 112 43.00 462.00 0.00 46.51 27.06 73.57618 112 43.00 463.00 0.00 46.61 27.12 73.73619 112 43.00 464.00 0.00 46.71 27.17 73.88620 112 43.00 465.00 0.00 46.82 27.23 74.05621 112 43.00 466.00 0.00 46.92 27.29 74.21

622 112 43.00 467.00 0.00 47.03 27.35 74.38623 112 43.00 468.00 0.00 47.13 27.41 74.54624 112 43.00 469.00 0.00 47.23 27.47 74.70625 112 43.00 470.00 0.00 47.34 27.52 74.86626 112 43.00 471.00 0.00 47.44 27.58 75.02

627 112 43.00 472.00 0.00 47.55 27.64 75.19628 112 43.00 473.00 0.00 47.65 27.70 75.35629 112 43.00 474.00 0.00 47.75 27.76 75.51630 112 43.00 475.00 0.00 47.86 27.82 75.68631 112 43.00 476.00 0.00 47.96 27.88 75.84

Weekly table

Page 51: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 49

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (For

informationonly)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

632 112 43.00 477.00 0.00 48.07 27.93 76.00633 112 43.00 478.00 0.00 48.17 27.99 76.16634 112 43.00 479.00 0.00 48.27 28.05 76.32635 112 43.00 480.00 0.00 48.38 28.11 76.49636 112 43.00 481.00 0.00 48.48 28.17 76.65

637 112 43.00 482.00 0.00 48.59 28.23 76.82638 112 43.00 483.00 0.00 48.69 28.29 76.98639 112 43.00 484.00 0.00 48.79 28.34 77.13640 112 43.00 485.00 0.00 48.90 28.40 77.30641 112 43.00 486.00 0.00 49.00 28.46 77.46

642 112 43.00 487.00 0.00 49.11 28.52 77.63643 112 43.00 488.00 0.00 49.21 28.58 77.79644 112 43.00 489.00 0.00 49.31 28.64 77.95645 112 43.00 490.00 0.00 49.42 28.69 78.11646 112 43.00 491.00 0.00 49.52 28.75 78.27

647 112 43.00 492.00 0.00 49.63 28.81 78.44648 112 43.00 493.00 0.00 49.73 28.87 78.60649 112 43.00 494.00 0.00 49.83 28.93 78.76650 112 43.00 495.00 0.00 49.94 28.99 78.93651 112 43.00 496.00 0.00 50.04 29.05 79.09

652 112 43.00 497.00 0.00 50.15 29.10 79.25653 112 43.00 498.00 0.00 50.25 29.16 79.41654 112 43.00 499.00 0.00 50.35 29.22 79.57655 112 43.00 500.00 0.00 50.46 29.28 79.74656 112 43.00 501.00 0.00 50.56 29.34 79.90

657 112 43.00 502.00 0.00 50.67 29.40 80.07658 112 43.00 503.00 0.00 50.77 29.46 80.23659 112 43.00 504.00 0.00 50.87 29.51 80.38660 112 43.00 505.00 0.00 50.98 29.57 80.55661 112 43.00 506.00 0.00 51.08 29.63 80.71

662 112 43.00 507.00 0.00 51.19 29.69 80.88663 112 43.00 508.00 0.00 51.29 29.75 81.04664 112 43.00 509.00 0.00 51.39 29.81 81.20665 112 43.00 510.00 0.00 51.50 29.86 81.36666 112 43.00 511.00 0.00 51.60 29.92 81.52

667 112 43.00 512.00 0.00 51.71 29.98 81.69668 112 43.00 513.00 0.00 51.81 30.04 81.85669 112 43.00 514.00 0.00 51.91 30.10 82.01670 112 43.00 515.00 0.00 52.02 30.16 82.18671 112 43.00 516.00 0.00 52.12 30.22 82.34

672 112 43.00 517.00 0.00 52.23 30.27 82.50673 112 43.00 518.00 0.00 52.33 30.33 82.66674 112 43.00 519.00 0.00 52.43 30.39 82.82675 112 43.00 520.00 0.00 52.54 30.45 82.99676 112 43.00 521.00 0.00 52.64 30.51 83.15

677 112 43.00 522.00 0.00 52.75 30.57 83.32678 112 43.00 523.00 0.00 52.85 30.63 83.48679 112 43.00 524.00 0.00 52.95 30.68 83.63680 112 43.00 525.00 0.00 53.06 30.74 83.80681 112 43.00 526.00 0.00 53.16 30.80 83.96

682 112 43.00 527.00 0.00 53.27 30.86 84.13683 112 43.00 528.00 0.00 53.37 30.92 84.29684 112 43.00 529.00 0.00 53.47 30.98 84.45685 112 43.00 530.00 0.00 53.58 31.03 84.61686 112 43.00 531.00 0.00 53.68 31.09 84.77

Table letter E

Page 52: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 50

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

687 112 43.00 532.00 0.00 53.79 31.15 84.94688 112 43.00 533.00 0.00 53.89 31.21 85.10689 112 43.00 534.00 0.00 53.99 31.27 85.26690 112 43.00 535.00 0.00 54.10 31.33 85.43691 112 43.00 536.00 0.00 54.20 31.39 85.59

692 112 43.00 537.00 0.00 54.31 31.44 85.75693 112 43.00 538.00 0.00 54.41 31.50 85.91694 112 43.00 539.00 0.00 54.51 31.56 86.07695 112 43.00 540.00 0.00 54.62 31.62 86.24696 112 43.00 541.00 0.00 54.72 31.68 86.40

697 112 43.00 542.00 0.00 54.83 31.74 86.57698 112 43.00 543.00 0.00 54.93 31.80 86.73699 112 43.00 544.00 0.00 55.03 31.85 86.88700 112 43.00 545.00 0.00 55.14 31.91 87.05701 112 43.00 546.00 0.00 55.24 31.97 87.21

702 112 43.00 547.00 0.00 55.35 32.03 87.38703 112 43.00 548.00 0.00 55.45 32.09 87.54704 112 43.00 549.00 0.00 55.55 32.15 87.70705 112 43.00 550.00 0.00 55.66 32.20 87.86706 112 43.00 551.00 0.00 55.76 32.26 88.02

707 112 43.00 552.00 0.00 55.87 32.32 88.19708 112 43.00 553.00 0.00 55.97 32.38 88.35709 112 43.00 554.00 0.00 56.07 32.44 88.51710 112 43.00 555.00 0.00 56.18 32.50 88.68711 112 43.00 556.00 0.00 56.28 32.56 88.84

712 112 43.00 557.00 0.00 56.39 32.61 89.00713 112 43.00 558.00 0.00 56.49 32.67 89.16714 112 43.00 559.00 0.00 56.59 32.73 89.32715 112 43.00 560.00 0.00 56.70 32.79 89.49716 112 43.00 561.00 0.00 56.80 32.85 89.65

717 112 43.00 562.00 0.00 56.91 32.91 89.82718 112 43.00 563.00 0.00 57.01 32.97 89.98719 112 43.00 564.00 0.00 57.11 33.02 90.13720 112 43.00 565.00 0.00 57.22 33.08 90.30721 112 43.00 566.00 0.00 57.32 33.14 90.46

722 112 43.00 567.00 0.00 57.43 33.20 90.63723 112 43.00 568.00 0.00 57.53 33.26 90.79724 112 43.00 569.00 0.00 57.63 33.32 90.95725 112 43.00 570.00 0.00 57.74 33.37 91.11726 112 43.00 571.00 0.00 57.84 33.43 91.27

727 112 43.00 572.00 0.00 57.95 33.49 91.44728 112 43.00 573.00 0.00 58.05 33.55 91.60729 112 43.00 574.00 0.00 58.15 33.61 91.76730 112 43.00 575.00 0.00 58.26 33.67 91.93731 112 43.00 576.00 0.00 58.36 33.73 92.09

732 112 43.00 577.00 0.00 58.47 33.78 92.25733 112 43.00 578.00 0.00 58.57 33.84 92.41734 112 43.00 579.00 0.00 58.67 33.90 92.57735 112 43.00 580.00 0.00 58.78 33.96 92.74736 112 43.00 581.00 0.00 58.88 34.02 92.90

737 112 43.00 582.00 0.00 58.99 34.08 93.07738 112 43.00 583.00 0.00 59.09 34.14 93.23739 112 43.00 584.00 0.00 59.19 34.19 93.38740 112 43.00 585.00 0.00 59.30 34.25 93.55741 112 43.00 586.00 0.00 59.40 34.31 93.71

Weekly table

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

742 112 43.00 587.00 0.00 59.51 34.37 93.88743 112 43.00 588.00 0.00 59.61 34.43 94.04744 112 43.00 589.00 0.00 59.71 34.49 94.20745 112 43.00 590.00 0.00 59.82 34.54 94.36746 112 43.00 591.00 0.00 59.92 34.60 94.52

747 112 43.00 592.00 0.00 60.03 34.66 94.69748 112 43.00 593.00 0.00 60.13 34.72 94.85749 112 43.00 594.00 0.00 60.23 34.78 95.01750 112 43.00 595.00 0.00 60.34 34.84 95.18751 112 43.00 596.00 0.00 60.44 34.90 95.34

752 112 43.00 597.00 0.00 60.55 34.95 95.50753 112 43.00 598.00 0.00 60.65 35.01 95.66754 112 43.00 599.00 0.00 60.75 35.07 95.82755 112 43.00 600.00 0.00 60.86 35.13 95.99756 112 43.00 601.00 0.00 60.96 35.19 96.15

757 112 43.00 602.00 0.00 61.07 35.25 96.32758 112 43.00 603.00 0.00 61.17 35.31 96.48759 112 43.00 604.00 0.00 61.27 35.36 96.63760 112 43.00 605.00 0.00 61.38 35.42 96.80761 112 43.00 606.00 0.00 61.48 35.48 96.96

762 112 43.00 607.00 0.00 61.59 35.54 97.13763 112 43.00 608.00 0.00 61.69 35.60 97.29764 112 43.00 609.00 0.00 61.79 35.66 97.45765 112 43.00 610.00 0.00 61.90 35.71 97.61766 112 43.00 611.00 0.00 62.00 35.77 97.77

767 112 43.00 612.00 0.00 62.11 35.83 97.94768 112 43.00 613.00 0.00 62.21 35.89 98.10769 112 43.00 614.00 0.00 62.31 35.95 98.26770 112 43.00 615.00 0.00 62.37 35.98 98.35771 112 43.00 615.00 1.00 62.58 36.07 98.65

772 112 43.00 615.00 2.00 62.71 36.13 98.84773 112 43.00 615.00 3.00 62.85 36.18 99.03774 112 43.00 615.00 4.00 62.99 36.24 99.23775 112 43.00 615.00 5.00 63.13 36.30 99.43776 112 43.00 615.00 6.00 63.27 36.36 99.63

777 112 43.00 615.00 7.00 63.40 36.42 99.82778 112 43.00 615.00 8.00 63.54 36.48 100.02779 112 43.00 615.00 9.00 63.68 36.53 100.21780 112 43.00 615.00 10.00 63.82 36.59 100.41781 112 43.00 615.00 11.00 63.96 36.65 100.61

782 112 43.00 615.00 12.00 64.09 36.71 100.80783 112 43.00 615.00 13.00 64.23 36.77 101.00784 112 43.00 615.00 14.00 64.37 36.83 101.20785 112 43.00 615.00 15.00 64.51 36.89 101.40786 112 43.00 615.00 16.00 64.65 36.94 101.59

787 112 43.00 615.00 17.00 64.78 37.00 101.78788 112 43.00 615.00 18.00 64.92 37.06 101.98789 112 43.00 615.00 19.00 65.06 37.12 102.18790 112 43.00 615.00 20.00 65.20 37.18 102.38791 112 43.00 615.00 21.00 65.34 37.24 102.58

792 112 43.00 615.00 22.00 65.47 37.30 102.77793 112 43.00 615.00 23.00 65.61 37.35 102.96794 112 43.00 615.00 24.00 65.75 37.41 103.16795 112 43.00 615.00 25.00 65.89 37.47 103.36796 112 43.00 615.00 26.00 66.03 37.53 103.56

Table letter E

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

If your employee’s gross pay is over £815, go to page 153.

Table letter E

797 112 43.00 615.00 27.00 66.16 37.59 103.75798 112 43.00 615.00 28.00 66.30 37.65 103.95799 112 43.00 615.00 29.00 66.44 37.70 104.14800 112 43.00 615.00 30.00 66.58 37.76 104.34801 112 43.00 615.00 31.00 66.72 37.82 104.54

802 112 43.00 615.00 32.00 66.85 37.88 104.73803 112 43.00 615.00 33.00 66.99 37.94 104.93804 112 43.00 615.00 34.00 67.13 38.00 105.13805 112 43.00 615.00 35.00 67.27 38.06 105.33806 112 43.00 615.00 36.00 67.41 38.11 105.52

807 112 43.00 615.00 37.00 67.54 38.17 105.71808 112 43.00 615.00 38.00 67.68 38.23 105.91809 112 43.00 615.00 39.00 67.82 38.29 106.11810 112 43.00 615.00 40.00 67.96 38.35 106.31811 112 43.00 615.00 41.00 68.10 38.41 106.51

812 112 43.00 615.00 42.00 68.23 38.47 106.70813 112 43.00 615.00 43.00 68.37 38.52 106.89814 112 43.00 615.00 44.00 68.51 38.58 107.09815 112 43.00 615.00 45.00 68.58 38.61 107.19

Weekly table

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Page 53

Table letter E

Use this table for:

Married women or widows in your Contracted-out Salary Related Scheme, who have the right to pay reduced rate employee’s contributions for whom you hold a valid certificate CA4139, CF383 or CF380A.

Do not use this table for:

• any tax year other than 2015 to 2016

• women who are State Pension age or over (see Table letter C in booklet CA41)

• women who are aged 21 or over and are in your Contracted-out Salary Related Scheme for whom you hold form CA2700 (see Table letter L)

• women who are under the age of 21 and are in your Contracted-out Salary Related Scheme, for whom you hold form CA2700 (see Table letter K)

Completing form RT11, 'Deductions working sheet’ or substitute

• enter ‘E’ in the NICs Category Letter column on form RT11

• copy the figures in columns 1a – 1f of the table to columns 1a – 1f on the line next to the tax month in which the employee is paid, on form RT11

If the employee’s total earnings fall between the LEL and the UEL/UST and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST, see page 153.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST. The NICs liability for each step, with the exception of the LEL, PT, ST, UAP, UEL and UST, is worked out at the mid-point of the steps, so you and your employee may pay slightly more or less than if you used the exact percentage method.

Monthly table for Contracted-out Salary Related reduced rate contributions for use from 6 April 2015 to 5 April 2016

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Up to and including £485.99

No NICs liability, make no entries on form RT11

486 486 0.00 0.00 0.00 0.00 0.00 0.00490 486 4.00 0.00 0.00 R 0.20 0.00 R 0.20494 486 8.00 0.00 0.00 R 0.34 0.00 R 0.34498 486 12.00 0.00 0.00 R 0.48 0.00 R 0.48502 486 16.00 0.00 0.00 R 0.61 0.00 R 0.61

506 486 20.00 0.00 0.00 R 0.75 0.00 R 0.75510 486 24.00 0.00 0.00 R 0.88 0.00 R 0.88514 486 28.00 0.00 0.00 R 1.02 0.00 R 1.02518 486 32.00 0.00 0.00 R 1.16 0.00 R 1.16522 486 36.00 0.00 0.00 R 1.29 0.00 R 1.29

526 486 40.00 0.00 0.00 R 1.43 0.00 R 1.43530 486 44.00 0.00 0.00 R 1.56 0.00 R 1.56534 486 48.00 0.00 0.00 R 1.70 0.00 R 1.70538 486 52.00 0.00 0.00 R 1.84 0.00 R 1.84542 486 56.00 0.00 0.00 R 1.97 0.00 R 1.97

546 486 60.00 0.00 0.00 R 2.11 0.00 R 2.11550 486 64.00 0.00 0.00 R 2.24 0.00 R 2.24554 486 68.00 0.00 0.00 R 2.38 0.00 R 2.38558 486 72.00 0.00 0.00 R 2.52 0.00 R 2.52562 486 76.00 0.00 0.00 R 2.65 0.00 R 2.65

566 486 80.00 0.00 0.00 R 2.79 0.00 R 2.79570 486 84.00 0.00 0.00 R 2.92 0.00 R 2.92574 486 88.00 0.00 0.00 R 3.06 0.00 R 3.06578 486 92.00 0.00 0.00 R 3.20 0.00 R 3.20582 486 96.00 0.00 0.00 R 3.33 0.00 R 3.33

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

586 486 100.00 0.00 0.00 R 3.47 0.00 R 3.47590 486 104.00 0.00 0.00 R 3.60 0.00 R 3.60594 486 108.00 0.00 0.00 R 3.74 0.00 R 3.74598 486 112.00 0.00 0.00 R 3.88 0.00 R 3.88602 486 116.00 0.00 0.00 R 4.01 0.00 R 4.01

606 486 120.00 0.00 0.00 R 4.15 0.00 R 4.15610 486 124.00 0.00 0.00 R 4.28 0.00 R 4.28614 486 128.00 0.00 0.00 R 4.42 0.00 R 4.42618 486 132.00 0.00 0.00 R 4.56 0.00 R 4.56622 486 136.00 0.00 0.00 R 4.69 0.00 R 4.69

626 486 140.00 0.00 0.00 R 4.83 0.00 R 4.83630 486 144.00 0.00 0.00 R 4.96 0.00 R 4.96634 486 148.00 0.00 0.00 R 5.10 0.00 R 5.10638 486 152.00 0.00 0.00 R 5.24 0.00 R 5.24642 486 156.00 0.00 0.00 R 5.37 0.00 R 5.37

646 486 160.00 0.00 0.00 R 5.51 0.00 R 5.51650 486 164.00 0.00 0.00 R 5.64 0.00 R 5.64654 486 168.00 0.00 0.00 R 5.78 0.00 R 5.78658 486 172.00 0.00 0.00 R 5.92 0.00 R 5.92662 486 176.00 0.00 0.00 R 6.05 0.00 R 6.05

666 486 180.00 0.00 0.00 R 6.19 0.00 R 6.19670 486 184.00 0.00 0.00 R 6.29 0.00 R 6.29672 486 186.00 0.00 0.00 R 6.32 0.00 R 6.32674 486 186.00 2.00 0.00 R 6.42 0.17 R 6.25676 486 186.00 4.00 0.00 R 6.46 0.23 R 6.23

678 486 186.00 6.00 0.00 R 6.04 0.46 R 5.58682 486 186.00 10.00 0.00 R 5.63 0.70 R 4.93686 486 186.00 14.00 0.00 R 5.21 0.93 R 4.28690 486 186.00 18.00 0.00 R 4.80 1.17 R 3.63694 486 186.00 22.00 0.00 R 4.38 1.40 R 2.98

698 486 186.00 26.00 0.00 R 3.96 1.63 R 2.33702 486 186.00 30.00 0.00 R 3.55 1.87 R 1.68706 486 186.00 34.00 0.00 R 3.13 2.10 R 1.03710 486 186.00 38.00 0.00 R 2.72 2.34 R 0.38714 486 186.00 42.00 0.00 R 2.30 2.57 0.27

718 486 186.00 46.00 0.00 R 1.88 2.80 0.92722 486 186.00 50.00 0.00 R 1.47 3.04 1.57726 486 186.00 54.00 0.00 R 1.05 3.27 2.22730 486 186.00 58.00 0.00 R 0.64 3.51 2.87734 486 186.00 62.00 0.00 R 0.22 3.74 3.52

738 486 186.00 66.00 0.00 0.20 3.97 4.17742 486 186.00 70.00 0.00 0.61 4.21 4.82746 486 186.00 74.00 0.00 1.03 4.44 5.47750 486 186.00 78.00 0.00 1.44 4.68 6.12754 486 186.00 82.00 0.00 1.86 4.91 6.77

758 486 186.00 86.00 0.00 2.28 5.14 7.42762 486 186.00 90.00 0.00 2.69 5.38 8.07766 486 186.00 94.00 0.00 3.11 5.61 8.72770 486 186.00 98.00 0.00 3.52 5.85 9.37774 486 186.00 102.00 0.00 3.94 6.08 10.02

778 486 186.00 106.00 0.00 4.36 6.31 10.67782 486 186.00 110.00 0.00 4.77 6.55 11.32786 486 186.00 114.00 0.00 5.19 6.78 11.97790 486 186.00 118.00 0.00 5.60 7.02 12.62794 486 186.00 122.00 0.00 6.02 7.25 13.27

Monthly table

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

798 486 186.00 126.00 0.00 6.44 7.48 13.92802 486 186.00 130.00 0.00 6.85 7.72 14.57806 486 186.00 134.00 0.00 7.27 7.95 15.22810 486 186.00 138.00 0.00 7.68 8.19 15.87814 486 186.00 142.00 0.00 8.10 8.42 16.52

818 486 186.00 146.00 0.00 8.52 8.65 17.17822 486 186.00 150.00 0.00 8.93 8.89 17.82826 486 186.00 154.00 0.00 9.35 9.12 18.47830 486 186.00 158.00 0.00 9.76 9.36 19.12834 486 186.00 162.00 0.00 10.18 9.59 19.77

838 486 186.00 166.00 0.00 10.60 9.82 20.42842 486 186.00 170.00 0.00 11.01 10.06 21.07846 486 186.00 174.00 0.00 11.43 10.29 21.72850 486 186.00 178.00 0.00 11.84 10.53 22.37854 486 186.00 182.00 0.00 12.26 10.76 23.02

858 486 186.00 186.00 0.00 12.68 10.99 23.67862 486 186.00 190.00 0.00 13.09 11.23 24.32866 486 186.00 194.00 0.00 13.51 11.46 24.97870 486 186.00 198.00 0.00 13.92 11.70 25.62874 486 186.00 202.00 0.00 14.34 11.93 26.27

878 486 186.00 206.00 0.00 14.76 12.16 26.92882 486 186.00 210.00 0.00 15.17 12.40 27.57886 486 186.00 214.00 0.00 15.59 12.63 28.22890 486 186.00 218.00 0.00 16.00 12.87 28.87894 486 186.00 222.00 0.00 16.42 13.10 29.52

898 486 186.00 226.00 0.00 16.84 13.33 30.17902 486 186.00 230.00 0.00 17.25 13.57 30.82906 486 186.00 234.00 0.00 17.67 13.80 31.47910 486 186.00 238.00 0.00 18.08 14.04 32.12914 486 186.00 242.00 0.00 18.50 14.27 32.77

918 486 186.00 246.00 0.00 18.92 14.50 33.42922 486 186.00 250.00 0.00 19.33 14.74 34.07926 486 186.00 254.00 0.00 19.75 14.97 34.72930 486 186.00 258.00 0.00 20.16 15.21 35.37934 486 186.00 262.00 0.00 20.58 15.44 36.02

938 486 186.00 266.00 0.00 21.00 15.67 36.67942 486 186.00 270.00 0.00 21.41 15.91 37.32946 486 186.00 274.00 0.00 21.83 16.14 37.97950 486 186.00 278.00 0.00 22.24 16.38 38.62954 486 186.00 282.00 0.00 22.66 16.61 39.27

958 486 186.00 286.00 0.00 23.08 16.84 39.92962 486 186.00 290.00 0.00 23.49 17.08 40.57966 486 186.00 294.00 0.00 23.91 17.31 41.22970 486 186.00 298.00 0.00 24.32 17.55 41.87974 486 186.00 302.00 0.00 24.74 17.78 42.52

978 486 186.00 306.00 0.00 25.16 18.01 43.17982 486 186.00 310.00 0.00 25.57 18.25 43.82986 486 186.00 314.00 0.00 25.99 18.48 44.47990 486 186.00 318.00 0.00 26.40 18.72 45.12994 486 186.00 322.00 0.00 26.82 18.95 45.77

998 486 186.00 326.00 0.00 27.24 19.18 46.421002 486 186.00 330.00 0.00 27.65 19.42 47.071006 486 186.00 334.00 0.00 28.07 19.65 47.721010 486 186.00 338.00 0.00 28.48 19.89 48.371014 486 186.00 342.00 0.00 28.90 20.12 49.02

Table letter E

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

1018 486 186.00 346.00 0.00 29.32 20.35 49.671022 486 186.00 350.00 0.00 29.73 20.59 50.321026 486 186.00 354.00 0.00 30.15 20.82 50.971030 486 186.00 358.00 0.00 30.56 21.06 51.621034 486 186.00 362.00 0.00 30.98 21.29 52.27

1038 486 186.00 366.00 0.00 31.40 21.52 52.921042 486 186.00 370.00 0.00 31.81 21.76 53.571046 486 186.00 374.00 0.00 32.23 21.99 54.221050 486 186.00 378.00 0.00 32.64 22.23 54.871054 486 186.00 382.00 0.00 33.06 22.46 55.52

1058 486 186.00 386.00 0.00 33.48 22.69 56.171062 486 186.00 390.00 0.00 33.89 22.93 56.821066 486 186.00 394.00 0.00 34.31 23.16 57.471070 486 186.00 398.00 0.00 34.72 23.40 58.121074 486 186.00 402.00 0.00 35.14 23.63 58.77

1078 486 186.00 406.00 0.00 35.56 23.86 59.421082 486 186.00 410.00 0.00 35.97 24.10 60.071086 486 186.00 414.00 0.00 36.39 24.33 60.721090 486 186.00 418.00 0.00 36.80 24.57 61.371094 486 186.00 422.00 0.00 37.22 24.80 62.02

1098 486 186.00 426.00 0.00 37.64 25.03 62.671102 486 186.00 430.00 0.00 38.05 25.27 63.321106 486 186.00 434.00 0.00 38.47 25.50 63.971110 486 186.00 438.00 0.00 38.88 25.74 64.621114 486 186.00 442.00 0.00 39.30 25.97 65.27

1118 486 186.00 446.00 0.00 39.72 26.20 65.921122 486 186.00 450.00 0.00 40.13 26.44 66.571126 486 186.00 454.00 0.00 40.55 26.67 67.221130 486 186.00 458.00 0.00 40.96 26.91 67.871134 486 186.00 462.00 0.00 41.38 27.14 68.52

1138 486 186.00 466.00 0.00 41.80 27.37 69.171142 486 186.00 470.00 0.00 42.21 27.61 69.821146 486 186.00 474.00 0.00 42.63 27.84 70.471150 486 186.00 478.00 0.00 43.04 28.08 71.121154 486 186.00 482.00 0.00 43.46 28.31 71.77

1158 486 186.00 486.00 0.00 43.88 28.54 72.421162 486 186.00 490.00 0.00 44.29 28.78 73.071166 486 186.00 494.00 0.00 44.71 29.01 73.721170 486 186.00 498.00 0.00 45.12 29.25 74.371174 486 186.00 502.00 0.00 45.54 29.48 75.02

1178 486 186.00 506.00 0.00 45.96 29.71 75.671182 486 186.00 510.00 0.00 46.37 29.95 76.321186 486 186.00 514.00 0.00 46.79 30.18 76.971190 486 186.00 518.00 0.00 47.20 30.42 77.621194 486 186.00 522.00 0.00 47.62 30.65 78.27

1198 486 186.00 526.00 0.00 48.04 30.88 78.921202 486 186.00 530.00 0.00 48.45 31.12 79.571206 486 186.00 534.00 0.00 48.87 31.35 80.221210 486 186.00 538.00 0.00 49.28 31.59 80.871214 486 186.00 542.00 0.00 49.70 31.82 81.52

1218 486 186.00 546.00 0.00 50.12 32.05 82.171222 486 186.00 550.00 0.00 50.53 32.29 82.821226 486 186.00 554.00 0.00 50.95 32.52 83.471230 486 186.00 558.00 0.00 51.36 32.76 84.121234 486 186.00 562.00 0.00 51.78 32.99 84.77

Monthly table

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

1238 486 186.00 566.00 0.00 52.20 33.22 85.421242 486 186.00 570.00 0.00 52.61 33.46 86.071246 486 186.00 574.00 0.00 53.03 33.69 86.721250 486 186.00 578.00 0.00 53.44 33.93 87.371254 486 186.00 582.00 0.00 53.86 34.16 88.02

1258 486 186.00 586.00 0.00 54.28 34.39 88.671262 486 186.00 590.00 0.00 54.69 34.63 89.321266 486 186.00 594.00 0.00 55.11 34.86 89.971270 486 186.00 598.00 0.00 55.52 35.10 90.621274 486 186.00 602.00 0.00 55.94 35.33 91.27

1278 486 186.00 606.00 0.00 56.36 35.56 91.921282 486 186.00 610.00 0.00 56.77 35.80 92.571286 486 186.00 614.00 0.00 57.19 36.03 93.221290 486 186.00 618.00 0.00 57.60 36.27 93.871294 486 186.00 622.00 0.00 58.02 36.50 94.52

1298 486 186.00 626.00 0.00 58.44 36.73 95.171302 486 186.00 630.00 0.00 58.85 36.97 95.821306 486 186.00 634.00 0.00 59.27 37.20 96.471310 486 186.00 638.00 0.00 59.68 37.44 97.121314 486 186.00 642.00 0.00 60.10 37.67 97.77

1318 486 186.00 646.00 0.00 60.52 37.90 98.421322 486 186.00 650.00 0.00 60.93 38.14 99.071326 486 186.00 654.00 0.00 61.35 38.37 99.721330 486 186.00 658.00 0.00 61.76 38.61 100.371334 486 186.00 662.00 0.00 62.18 38.84 101.02

1338 486 186.00 666.00 0.00 62.60 39.07 101.671342 486 186.00 670.00 0.00 63.01 39.31 102.321346 486 186.00 674.00 0.00 63.43 39.54 102.971350 486 186.00 678.00 0.00 63.84 39.78 103.621354 486 186.00 682.00 0.00 64.26 40.01 104.27

1358 486 186.00 686.00 0.00 64.68 40.24 104.921362 486 186.00 690.00 0.00 65.09 40.48 105.571366 486 186.00 694.00 0.00 65.51 40.71 106.221370 486 186.00 698.00 0.00 65.92 40.95 106.871374 486 186.00 702.00 0.00 66.34 41.18 107.52

1378 486 186.00 706.00 0.00 66.76 41.41 108.171382 486 186.00 710.00 0.00 67.17 41.65 108.821386 486 186.00 714.00 0.00 67.59 41.88 109.471390 486 186.00 718.00 0.00 68.00 42.12 110.121394 486 186.00 722.00 0.00 68.42 42.35 110.77

1398 486 186.00 726.00 0.00 68.84 42.58 111.421402 486 186.00 730.00 0.00 69.25 42.82 112.071406 486 186.00 734.00 0.00 69.67 43.05 112.721410 486 186.00 738.00 0.00 70.08 43.29 113.371414 486 186.00 742.00 0.00 70.50 43.52 114.02

1418 486 186.00 746.00 0.00 70.92 43.75 114.671422 486 186.00 750.00 0.00 71.33 43.99 115.321426 486 186.00 754.00 0.00 71.75 44.22 115.971430 486 186.00 758.00 0.00 72.16 44.46 116.621434 486 186.00 762.00 0.00 72.58 44.69 117.27

1438 486 186.00 766.00 0.00 73.00 44.92 117.921442 486 186.00 770.00 0.00 73.41 45.16 118.571446 486 186.00 774.00 0.00 73.83 45.39 119.221450 486 186.00 778.00 0.00 74.24 45.63 119.871454 486 186.00 782.00 0.00 74.66 45.86 120.52

Table letter E

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Page 58

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

1458 486 186.00 786.00 0.00 75.08 46.09 121.171462 486 186.00 790.00 0.00 75.49 46.33 121.821466 486 186.00 794.00 0.00 75.91 46.56 122.471470 486 186.00 798.00 0.00 76.32 46.80 123.121474 486 186.00 802.00 0.00 76.74 47.03 123.77

1478 486 186.00 806.00 0.00 77.16 47.26 124.421482 486 186.00 810.00 0.00 77.57 47.50 125.071486 486 186.00 814.00 0.00 77.99 47.73 125.721490 486 186.00 818.00 0.00 78.40 47.97 126.371494 486 186.00 822.00 0.00 78.82 48.20 127.02

1498 486 186.00 826.00 0.00 79.24 48.43 127.671502 486 186.00 830.00 0.00 79.65 48.67 128.321506 486 186.00 834.00 0.00 80.07 48.90 128.971510 486 186.00 838.00 0.00 80.48 49.14 129.621514 486 186.00 842.00 0.00 80.90 49.37 130.27

1518 486 186.00 846.00 0.00 81.32 49.60 130.921522 486 186.00 850.00 0.00 81.73 49.84 131.571526 486 186.00 854.00 0.00 82.15 50.07 132.221530 486 186.00 858.00 0.00 82.56 50.31 132.871534 486 186.00 862.00 0.00 82.98 50.54 133.52

1538 486 186.00 866.00 0.00 83.40 50.77 134.171542 486 186.00 870.00 0.00 83.81 51.01 134.821546 486 186.00 874.00 0.00 84.23 51.24 135.471550 486 186.00 878.00 0.00 84.64 51.48 136.121554 486 186.00 882.00 0.00 85.06 51.71 136.77

1558 486 186.00 886.00 0.00 85.48 51.94 137.421562 486 186.00 890.00 0.00 85.89 52.18 138.071566 486 186.00 894.00 0.00 86.31 52.41 138.721570 486 186.00 898.00 0.00 86.72 52.65 139.371574 486 186.00 902.00 0.00 87.14 52.88 140.02

1578 486 186.00 906.00 0.00 87.56 53.11 140.671582 486 186.00 910.00 0.00 87.97 53.35 141.321586 486 186.00 914.00 0.00 88.39 53.58 141.971590 486 186.00 918.00 0.00 88.80 53.82 142.621594 486 186.00 922.00 0.00 89.22 54.05 143.27

1598 486 186.00 926.00 0.00 89.64 54.28 143.921602 486 186.00 930.00 0.00 90.05 54.52 144.571606 486 186.00 934.00 0.00 90.47 54.75 145.221610 486 186.00 938.00 0.00 90.88 54.99 145.871614 486 186.00 942.00 0.00 91.30 55.22 146.52

1618 486 186.00 946.00 0.00 91.72 55.45 147.171622 486 186.00 950.00 0.00 92.13 55.69 147.821626 486 186.00 954.00 0.00 92.55 55.92 148.471630 486 186.00 958.00 0.00 92.96 56.16 149.121634 486 186.00 962.00 0.00 93.38 56.39 149.77

1638 486 186.00 966.00 0.00 93.80 56.62 150.421642 486 186.00 970.00 0.00 94.21 56.86 151.071646 486 186.00 974.00 0.00 94.63 57.09 151.721650 486 186.00 978.00 0.00 95.04 57.33 152.371654 486 186.00 982.00 0.00 95.46 57.56 153.02

1658 486 186.00 986.00 0.00 95.88 57.79 153.671662 486 186.00 990.00 0.00 96.29 58.03 154.321666 486 186.00 994.00 0.00 96.71 58.26 154.971670 486 186.00 998.00 0.00 97.12 58.50 155.621674 486 186.00 1002.00 0.00 97.54 58.73 156.27

Monthly table

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Page 59

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

1678 486 186.00 1006.00 0.00 97.96 58.96 156.921682 486 186.00 1010.00 0.00 98.37 59.20 157.571686 486 186.00 1014.00 0.00 98.79 59.43 158.221690 486 186.00 1018.00 0.00 99.20 59.67 158.871694 486 186.00 1022.00 0.00 99.62 59.90 159.52

1698 486 186.00 1026.00 0.00 100.04 60.13 160.171702 486 186.00 1030.00 0.00 100.45 60.37 160.821706 486 186.00 1034.00 0.00 100.87 60.60 161.471710 486 186.00 1038.00 0.00 101.28 60.84 162.121714 486 186.00 1042.00 0.00 101.70 61.07 162.77

1718 486 186.00 1046.00 0.00 102.12 61.30 163.421722 486 186.00 1050.00 0.00 102.53 61.54 164.071726 486 186.00 1054.00 0.00 102.95 61.77 164.721730 486 186.00 1058.00 0.00 103.36 62.01 165.371734 486 186.00 1062.00 0.00 103.78 62.24 166.02

1738 486 186.00 1066.00 0.00 104.20 62.47 166.671742 486 186.00 1070.00 0.00 104.61 62.71 167.321746 486 186.00 1074.00 0.00 105.03 62.94 167.971750 486 186.00 1078.00 0.00 105.44 63.18 168.621754 486 186.00 1082.00 0.00 105.86 63.41 169.27

1758 486 186.00 1086.00 0.00 106.28 63.64 169.921762 486 186.00 1090.00 0.00 106.69 63.88 170.571766 486 186.00 1094.00 0.00 107.11 64.11 171.221770 486 186.00 1098.00 0.00 107.52 64.35 171.871774 486 186.00 1102.00 0.00 107.94 64.58 172.52

1778 486 186.00 1106.00 0.00 108.36 64.81 173.171782 486 186.00 1110.00 0.00 108.77 65.05 173.821786 486 186.00 1114.00 0.00 109.19 65.28 174.471790 486 186.00 1118.00 0.00 109.60 65.52 175.121794 486 186.00 1122.00 0.00 110.02 65.75 175.77

1798 486 186.00 1126.00 0.00 110.44 65.98 176.421802 486 186.00 1130.00 0.00 110.85 66.22 177.071806 486 186.00 1134.00 0.00 111.27 66.45 177.721810 486 186.00 1138.00 0.00 111.68 66.69 178.371814 486 186.00 1142.00 0.00 112.10 66.92 179.02

1818 486 186.00 1146.00 0.00 112.52 67.15 179.671822 486 186.00 1150.00 0.00 112.93 67.39 180.321826 486 186.00 1154.00 0.00 113.35 67.62 180.971830 486 186.00 1158.00 0.00 113.76 67.86 181.621834 486 186.00 1162.00 0.00 114.18 68.09 182.27

1838 486 186.00 1166.00 0.00 114.60 68.32 182.921842 486 186.00 1170.00 0.00 115.01 68.56 183.571846 486 186.00 1174.00 0.00 115.43 68.79 184.221850 486 186.00 1178.00 0.00 115.84 69.03 184.871854 486 186.00 1182.00 0.00 116.26 69.26 185.52

1858 486 186.00 1186.00 0.00 116.68 69.49 186.171862 486 186.00 1190.00 0.00 117.09 69.73 186.821866 486 186.00 1194.00 0.00 117.51 69.96 187.471870 486 186.00 1198.00 0.00 117.92 70.20 188.121874 486 186.00 1202.00 0.00 118.34 70.43 188.77

1878 486 186.00 1206.00 0.00 118.76 70.66 189.421882 486 186.00 1210.00 0.00 119.17 70.90 190.071886 486 186.00 1214.00 0.00 119.59 71.13 190.721890 486 186.00 1218.00 0.00 120.00 71.37 191.371894 486 186.00 1222.00 0.00 120.42 71.60 192.02

Table letter E

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Page 60

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

1898 486 186.00 1226.00 0.00 120.84 71.83 192.671902 486 186.00 1230.00 0.00 121.25 72.07 193.321906 486 186.00 1234.00 0.00 121.67 72.30 193.971910 486 186.00 1238.00 0.00 122.08 72.54 194.621914 486 186.00 1242.00 0.00 122.50 72.77 195.27

1918 486 186.00 1246.00 0.00 122.92 73.00 195.921922 486 186.00 1250.00 0.00 123.33 73.24 196.571926 486 186.00 1254.00 0.00 123.75 73.47 197.221930 486 186.00 1258.00 0.00 124.16 73.71 197.871934 486 186.00 1262.00 0.00 124.58 73.94 198.52

1938 486 186.00 1266.00 0.00 125.00 74.17 199.171942 486 186.00 1270.00 0.00 125.41 74.41 199.821946 486 186.00 1274.00 0.00 125.83 74.64 200.471950 486 186.00 1278.00 0.00 126.24 74.88 201.121954 486 186.00 1282.00 0.00 126.66 75.11 201.77

1958 486 186.00 1286.00 0.00 127.08 75.34 202.421962 486 186.00 1290.00 0.00 127.49 75.58 203.071966 486 186.00 1294.00 0.00 127.91 75.81 203.721970 486 186.00 1298.00 0.00 128.32 76.05 204.371974 486 186.00 1302.00 0.00 128.74 76.28 205.02

1978 486 186.00 1306.00 0.00 129.16 76.51 205.671982 486 186.00 1310.00 0.00 129.57 76.75 206.321986 486 186.00 1314.00 0.00 129.99 76.98 206.971990 486 186.00 1318.00 0.00 130.40 77.22 207.621994 486 186.00 1322.00 0.00 130.82 77.45 208.27

1998 486 186.00 1326.00 0.00 131.24 77.68 208.922002 486 186.00 1330.00 0.00 131.65 77.92 209.572006 486 186.00 1334.00 0.00 132.07 78.15 210.222010 486 186.00 1338.00 0.00 132.48 78.39 210.872014 486 186.00 1342.00 0.00 132.90 78.62 211.52

2018 486 186.00 1346.00 0.00 133.32 78.85 212.172022 486 186.00 1350.00 0.00 133.73 79.09 212.822026 486 186.00 1354.00 0.00 134.15 79.32 213.472030 486 186.00 1358.00 0.00 134.56 79.56 214.122034 486 186.00 1362.00 0.00 134.98 79.79 214.77

2038 486 186.00 1366.00 0.00 135.40 80.02 215.422042 486 186.00 1370.00 0.00 135.81 80.26 216.072046 486 186.00 1374.00 0.00 136.23 80.49 216.722050 486 186.00 1378.00 0.00 136.64 80.73 217.372054 486 186.00 1382.00 0.00 137.06 80.96 218.02

2058 486 186.00 1386.00 0.00 137.48 81.19 218.672062 486 186.00 1390.00 0.00 137.89 81.43 219.322066 486 186.00 1394.00 0.00 138.31 81.66 219.972070 486 186.00 1398.00 0.00 138.72 81.90 220.622074 486 186.00 1402.00 0.00 139.14 82.13 221.27

2078 486 186.00 1406.00 0.00 139.56 82.36 221.922082 486 186.00 1410.00 0.00 139.97 82.60 222.572086 486 186.00 1414.00 0.00 140.39 82.83 223.222090 486 186.00 1418.00 0.00 140.80 83.07 223.872094 486 186.00 1422.00 0.00 141.22 83.30 224.52

2098 486 186.00 1426.00 0.00 141.64 83.53 225.172102 486 186.00 1430.00 0.00 142.05 83.77 225.822106 486 186.00 1434.00 0.00 142.47 84.00 226.472110 486 186.00 1438.00 0.00 142.88 84.24 227.122114 486 186.00 1442.00 0.00 143.30 84.47 227.77

Monthly table

Page 63: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 61

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

2118 486 186.00 1446.00 0.00 143.72 84.70 228.422122 486 186.00 1450.00 0.00 144.13 84.94 229.072126 486 186.00 1454.00 0.00 144.55 85.17 229.722130 486 186.00 1458.00 0.00 144.96 85.41 230.372134 486 186.00 1462.00 0.00 145.38 85.64 231.02

2138 486 186.00 1466.00 0.00 145.80 85.87 231.672142 486 186.00 1470.00 0.00 146.21 86.11 232.322146 486 186.00 1474.00 0.00 146.63 86.34 232.972150 486 186.00 1478.00 0.00 147.04 86.58 233.622154 486 186.00 1482.00 0.00 147.46 86.81 234.27

2158 486 186.00 1486.00 0.00 147.88 87.04 234.922162 486 186.00 1490.00 0.00 148.29 87.28 235.572166 486 186.00 1494.00 0.00 148.71 87.51 236.222170 486 186.00 1498.00 0.00 149.12 87.75 236.872174 486 186.00 1502.00 0.00 149.54 87.98 237.52

2178 486 186.00 1506.00 0.00 149.96 88.21 238.172182 486 186.00 1510.00 0.00 150.37 88.45 238.822186 486 186.00 1514.00 0.00 150.79 88.68 239.472190 486 186.00 1518.00 0.00 151.20 88.92 240.122194 486 186.00 1522.00 0.00 151.62 89.15 240.77

2198 486 186.00 1526.00 0.00 152.04 89.38 241.422202 486 186.00 1530.00 0.00 152.45 89.62 242.072206 486 186.00 1534.00 0.00 152.87 89.85 242.722210 486 186.00 1538.00 0.00 153.28 90.09 243.372214 486 186.00 1542.00 0.00 153.70 90.32 244.02

2218 486 186.00 1546.00 0.00 154.12 90.55 244.672222 486 186.00 1550.00 0.00 154.53 90.79 245.322226 486 186.00 1554.00 0.00 154.95 91.02 245.972230 486 186.00 1558.00 0.00 155.36 91.26 246.622234 486 186.00 1562.00 0.00 155.78 91.49 247.27

2238 486 186.00 1566.00 0.00 156.20 91.72 247.922242 486 186.00 1570.00 0.00 156.61 91.96 248.572246 486 186.00 1574.00 0.00 157.03 92.19 249.222250 486 186.00 1578.00 0.00 157.44 92.43 249.872254 486 186.00 1582.00 0.00 157.86 92.66 250.52

2258 486 186.00 1586.00 0.00 158.28 92.89 251.172262 486 186.00 1590.00 0.00 158.69 93.13 251.822266 486 186.00 1594.00 0.00 159.11 93.36 252.472270 486 186.00 1598.00 0.00 159.52 93.60 253.122274 486 186.00 1602.00 0.00 159.94 93.83 253.77

2278 486 186.00 1606.00 0.00 160.36 94.06 254.422282 486 186.00 1610.00 0.00 160.77 94.30 255.072286 486 186.00 1614.00 0.00 161.19 94.53 255.722290 486 186.00 1618.00 0.00 161.60 94.77 256.372294 486 186.00 1622.00 0.00 162.02 95.00 257.02

2298 486 186.00 1626.00 0.00 162.44 95.23 257.672302 486 186.00 1630.00 0.00 162.85 95.47 258.322306 486 186.00 1634.00 0.00 163.27 95.70 258.972310 486 186.00 1638.00 0.00 163.68 95.94 259.622314 486 186.00 1642.00 0.00 164.10 96.17 260.27

2318 486 186.00 1646.00 0.00 164.52 96.40 260.922322 486 186.00 1650.00 0.00 164.93 96.64 261.572326 486 186.00 1654.00 0.00 165.35 96.87 262.222330 486 186.00 1658.00 0.00 165.76 97.11 262.872334 486 186.00 1662.00 0.00 166.18 97.34 263.52

Table letter E

Page 64: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 62

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

2338 486 186.00 1666.00 0.00 166.60 97.57 264.172342 486 186.00 1670.00 0.00 167.01 97.81 264.822346 486 186.00 1674.00 0.00 167.43 98.04 265.472350 486 186.00 1678.00 0.00 167.84 98.28 266.122354 486 186.00 1682.00 0.00 168.26 98.51 266.77

2358 486 186.00 1686.00 0.00 168.68 98.74 267.422362 486 186.00 1690.00 0.00 169.09 98.98 268.072366 486 186.00 1694.00 0.00 169.51 99.21 268.722370 486 186.00 1698.00 0.00 169.92 99.45 269.372374 486 186.00 1702.00 0.00 170.34 99.68 270.02

2378 486 186.00 1706.00 0.00 170.76 99.91 270.672382 486 186.00 1710.00 0.00 171.17 100.15 271.322386 486 186.00 1714.00 0.00 171.59 100.38 271.972390 486 186.00 1718.00 0.00 172.00 100.62 272.622394 486 186.00 1722.00 0.00 172.42 100.85 273.27

2398 486 186.00 1726.00 0.00 172.84 101.08 273.922402 486 186.00 1730.00 0.00 173.25 101.32 274.572406 486 186.00 1734.00 0.00 173.67 101.55 275.222410 486 186.00 1738.00 0.00 174.08 101.79 275.872414 486 186.00 1742.00 0.00 174.50 102.02 276.52

2418 486 186.00 1746.00 0.00 174.92 102.25 277.172422 486 186.00 1750.00 0.00 175.33 102.49 277.822426 486 186.00 1754.00 0.00 175.75 102.72 278.472430 486 186.00 1758.00 0.00 176.16 102.96 279.122434 486 186.00 1762.00 0.00 176.58 103.19 279.77

2438 486 186.00 1766.00 0.00 177.00 103.42 280.422442 486 186.00 1770.00 0.00 177.41 103.66 281.072446 486 186.00 1774.00 0.00 177.83 103.89 281.722450 486 186.00 1778.00 0.00 178.24 104.13 282.372454 486 186.00 1782.00 0.00 178.66 104.36 283.02

2458 486 186.00 1786.00 0.00 179.08 104.59 283.672462 486 186.00 1790.00 0.00 179.49 104.83 284.322466 486 186.00 1794.00 0.00 179.91 105.06 284.972470 486 186.00 1798.00 0.00 180.32 105.30 285.622474 486 186.00 1802.00 0.00 180.74 105.53 286.27

2478 486 186.00 1806.00 0.00 181.16 105.76 286.922482 486 186.00 1810.00 0.00 181.57 106.00 287.572486 486 186.00 1814.00 0.00 181.99 106.23 288.222490 486 186.00 1818.00 0.00 182.40 106.47 288.872494 486 186.00 1822.00 0.00 182.82 106.70 289.52

2498 486 186.00 1826.00 0.00 183.24 106.93 290.172502 486 186.00 1830.00 0.00 183.65 107.17 290.822506 486 186.00 1834.00 0.00 184.07 107.40 291.472510 486 186.00 1838.00 0.00 184.48 107.64 292.122514 486 186.00 1842.00 0.00 184.90 107.87 292.77

2518 486 186.00 1846.00 0.00 185.32 108.10 293.422522 486 186.00 1850.00 0.00 185.73 108.34 294.072526 486 186.00 1854.00 0.00 186.15 108.57 294.722530 486 186.00 1858.00 0.00 186.56 108.81 295.372534 486 186.00 1862.00 0.00 186.98 109.04 296.02

2538 486 186.00 1866.00 0.00 187.40 109.27 296.672542 486 186.00 1870.00 0.00 187.81 109.51 297.322546 486 186.00 1874.00 0.00 188.23 109.74 297.972550 486 186.00 1878.00 0.00 188.64 109.98 298.622554 486 186.00 1882.00 0.00 189.06 110.21 299.27

Monthly table

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Page 63

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

2558 486 186.00 1886.00 0.00 189.48 110.44 299.922562 486 186.00 1890.00 0.00 189.89 110.68 300.572566 486 186.00 1894.00 0.00 190.31 110.91 301.222570 486 186.00 1898.00 0.00 190.72 111.15 301.872574 486 186.00 1902.00 0.00 191.14 111.38 302.52

2578 486 186.00 1906.00 0.00 191.56 111.61 303.172582 486 186.00 1910.00 0.00 191.97 111.85 303.822586 486 186.00 1914.00 0.00 192.39 112.08 304.472590 486 186.00 1918.00 0.00 192.80 112.32 305.122594 486 186.00 1922.00 0.00 193.22 112.55 305.77

2598 486 186.00 1926.00 0.00 193.64 112.78 306.422602 486 186.00 1930.00 0.00 194.05 113.02 307.072606 486 186.00 1934.00 0.00 194.47 113.25 307.722610 486 186.00 1938.00 0.00 194.88 113.49 308.372614 486 186.00 1942.00 0.00 195.30 113.72 309.02

2618 486 186.00 1946.00 0.00 195.72 113.95 309.672622 486 186.00 1950.00 0.00 196.13 114.19 310.322626 486 186.00 1954.00 0.00 196.55 114.42 310.972630 486 186.00 1958.00 0.00 196.96 114.66 311.622634 486 186.00 1962.00 0.00 197.38 114.89 312.27

2638 486 186.00 1966.00 0.00 197.80 115.12 312.922642 486 186.00 1970.00 0.00 198.21 115.36 313.572646 486 186.00 1974.00 0.00 198.63 115.59 314.222650 486 186.00 1978.00 0.00 199.04 115.83 314.872654 486 186.00 1982.00 0.00 199.46 116.06 315.52

2658 486 186.00 1986.00 0.00 199.88 116.29 316.172662 486 186.00 1990.00 0.00 200.29 116.53 316.822666 486 186.00 1994.00 0.00 200.71 116.76 317.472670 486 186.00 1998.00 0.00 201.12 117.00 318.122674 486 186.00 2002.00 0.00 201.54 117.23 318.77

2678 486 186.00 2006.00 0.00 201.96 117.46 319.422682 486 186.00 2010.00 0.00 202.37 117.70 320.072686 486 186.00 2014.00 0.00 202.79 117.93 320.722690 486 186.00 2018.00 0.00 203.20 118.17 321.372694 486 186.00 2022.00 0.00 203.62 118.40 322.02

2698 486 186.00 2026.00 0.00 204.04 118.63 322.672702 486 186.00 2030.00 0.00 204.45 118.87 323.322706 486 186.00 2034.00 0.00 204.87 119.10 323.972710 486 186.00 2038.00 0.00 205.28 119.34 324.622714 486 186.00 2042.00 0.00 205.70 119.57 325.27

2718 486 186.00 2046.00 0.00 206.12 119.80 325.922722 486 186.00 2050.00 0.00 206.53 120.04 326.572726 486 186.00 2054.00 0.00 206.95 120.27 327.222730 486 186.00 2058.00 0.00 207.36 120.51 327.872734 486 186.00 2062.00 0.00 207.78 120.74 328.52

2738 486 186.00 2066.00 0.00 208.20 120.97 329.172742 486 186.00 2070.00 0.00 208.61 121.21 329.822746 486 186.00 2074.00 0.00 209.03 121.44 330.472750 486 186.00 2078.00 0.00 209.44 121.68 331.122754 486 186.00 2082.00 0.00 209.86 121.91 331.77

2758 486 186.00 2086.00 0.00 210.28 122.14 332.422762 486 186.00 2090.00 0.00 210.69 122.38 333.072766 486 186.00 2094.00 0.00 211.11 122.61 333.722770 486 186.00 2098.00 0.00 211.52 122.85 334.372774 486 186.00 2102.00 0.00 211.94 123.08 335.02

Table letter E

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Page 64

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

2778 486 186.00 2106.00 0.00 212.36 123.31 335.672782 486 186.00 2110.00 0.00 212.77 123.55 336.322786 486 186.00 2114.00 0.00 213.19 123.78 336.972790 486 186.00 2118.00 0.00 213.60 124.02 337.622794 486 186.00 2122.00 0.00 214.02 124.25 338.27

2798 486 186.00 2126.00 0.00 214.44 124.48 338.922802 486 186.00 2130.00 0.00 214.85 124.72 339.572806 486 186.00 2134.00 0.00 215.27 124.95 340.222810 486 186.00 2138.00 0.00 215.68 125.19 340.872814 486 186.00 2142.00 0.00 216.10 125.42 341.52

2818 486 186.00 2146.00 0.00 216.52 125.65 342.172822 486 186.00 2150.00 0.00 216.93 125.89 342.822826 486 186.00 2154.00 0.00 217.35 126.12 343.472830 486 186.00 2158.00 0.00 217.76 126.36 344.122834 486 186.00 2162.00 0.00 218.18 126.59 344.77

2838 486 186.00 2166.00 0.00 218.60 126.82 345.422842 486 186.00 2170.00 0.00 219.01 127.06 346.072846 486 186.00 2174.00 0.00 219.43 127.29 346.722850 486 186.00 2178.00 0.00 219.84 127.53 347.372854 486 186.00 2182.00 0.00 220.26 127.76 348.02

2858 486 186.00 2186.00 0.00 220.68 127.99 348.672862 486 186.00 2190.00 0.00 221.09 128.23 349.322866 486 186.00 2194.00 0.00 221.51 128.46 349.972870 486 186.00 2198.00 0.00 221.92 128.70 350.622874 486 186.00 2202.00 0.00 222.34 128.93 351.27

2878 486 186.00 2206.00 0.00 222.76 129.16 351.922882 486 186.00 2210.00 0.00 223.17 129.40 352.572886 486 186.00 2214.00 0.00 223.59 129.63 353.222890 486 186.00 2218.00 0.00 224.00 129.87 353.872894 486 186.00 2222.00 0.00 224.42 130.10 354.52

2898 486 186.00 2226.00 0.00 224.84 130.33 355.172902 486 186.00 2230.00 0.00 225.25 130.57 355.822906 486 186.00 2234.00 0.00 225.67 130.80 356.472910 486 186.00 2238.00 0.00 226.08 131.04 357.122914 486 186.00 2242.00 0.00 226.50 131.27 357.77

2918 486 186.00 2246.00 0.00 226.92 131.50 358.422922 486 186.00 2250.00 0.00 227.33 131.74 359.072926 486 186.00 2254.00 0.00 227.75 131.97 359.722930 486 186.00 2258.00 0.00 228.16 132.21 360.372934 486 186.00 2262.00 0.00 228.58 132.44 361.02

2938 486 186.00 2266.00 0.00 229.00 132.67 361.672942 486 186.00 2270.00 0.00 229.41 132.91 362.322946 486 186.00 2274.00 0.00 229.83 133.14 362.972950 486 186.00 2278.00 0.00 230.24 133.38 363.622954 486 186.00 2282.00 0.00 230.66 133.61 364.27

2958 486 186.00 2286.00 0.00 231.08 133.84 364.922962 486 186.00 2290.00 0.00 231.49 134.08 365.572966 486 186.00 2294.00 0.00 231.91 134.31 366.222970 486 186.00 2298.00 0.00 232.32 134.55 366.872974 486 186.00 2302.00 0.00 232.74 134.78 367.52

2978 486 186.00 2306.00 0.00 233.16 135.01 368.172982 486 186.00 2310.00 0.00 233.57 135.25 368.822986 486 186.00 2314.00 0.00 233.99 135.48 369.472990 486 186.00 2318.00 0.00 234.40 135.72 370.122994 486 186.00 2322.00 0.00 234.82 135.95 370.77

Monthly table

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Page 65

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

2998 486 186.00 2326.00 0.00 235.24 136.18 371.423002 486 186.00 2330.00 0.00 235.65 136.42 372.073006 486 186.00 2334.00 0.00 236.07 136.65 372.723010 486 186.00 2338.00 0.00 236.48 136.89 373.373014 486 186.00 2342.00 0.00 236.90 137.12 374.02

3018 486 186.00 2346.00 0.00 237.32 137.35 374.673022 486 186.00 2350.00 0.00 237.73 137.59 375.323026 486 186.00 2354.00 0.00 238.15 137.82 375.973030 486 186.00 2358.00 0.00 238.56 138.06 376.623034 486 186.00 2362.00 0.00 238.98 138.29 377.27

3038 486 186.00 2366.00 0.00 239.40 138.52 377.923042 486 186.00 2370.00 0.00 239.81 138.76 378.573046 486 186.00 2374.00 0.00 240.23 138.99 379.223050 486 186.00 2378.00 0.00 240.64 139.23 379.873054 486 186.00 2382.00 0.00 241.06 139.46 380.52

3058 486 186.00 2386.00 0.00 241.48 139.69 381.173062 486 186.00 2390.00 0.00 241.89 139.93 381.823066 486 186.00 2394.00 0.00 242.31 140.16 382.473070 486 186.00 2398.00 0.00 242.72 140.40 383.123074 486 186.00 2402.00 0.00 243.14 140.63 383.77

3078 486 186.00 2406.00 0.00 243.56 140.86 384.423082 486 186.00 2410.00 0.00 243.97 141.10 385.073086 486 186.00 2414.00 0.00 244.39 141.33 385.723090 486 186.00 2418.00 0.00 244.80 141.57 386.373094 486 186.00 2422.00 0.00 245.22 141.80 387.02

3098 486 186.00 2426.00 0.00 245.64 142.03 387.673102 486 186.00 2430.00 0.00 246.05 142.27 388.323106 486 186.00 2434.00 0.00 246.47 142.50 388.973110 486 186.00 2438.00 0.00 246.88 142.74 389.623114 486 186.00 2442.00 0.00 247.30 142.97 390.27

3118 486 186.00 2446.00 0.00 247.72 143.20 390.923122 486 186.00 2450.00 0.00 248.13 143.44 391.573126 486 186.00 2454.00 0.00 248.55 143.67 392.223130 486 186.00 2458.00 0.00 248.96 143.91 392.873134 486 186.00 2462.00 0.00 249.38 144.14 393.52

3138 486 186.00 2466.00 0.00 249.80 144.37 394.173142 486 186.00 2470.00 0.00 250.21 144.61 394.823146 486 186.00 2474.00 0.00 250.63 144.84 395.473150 486 186.00 2478.00 0.00 251.04 145.08 396.123154 486 186.00 2482.00 0.00 251.46 145.31 396.77

3158 486 186.00 2486.00 0.00 251.88 145.54 397.423162 486 186.00 2490.00 0.00 252.29 145.78 398.073166 486 186.00 2494.00 0.00 252.71 146.01 398.723170 486 186.00 2498.00 0.00 253.12 146.25 399.373174 486 186.00 2502.00 0.00 253.54 146.48 400.02

3178 486 186.00 2506.00 0.00 253.96 146.71 400.673182 486 186.00 2510.00 0.00 254.37 146.95 401.323186 486 186.00 2514.00 0.00 254.79 147.18 401.973190 486 186.00 2518.00 0.00 255.20 147.42 402.623194 486 186.00 2522.00 0.00 255.62 147.65 403.27

3198 486 186.00 2526.00 0.00 256.04 147.88 403.923202 486 186.00 2530.00 0.00 256.45 148.12 404.573206 486 186.00 2534.00 0.00 256.87 148.35 405.223210 486 186.00 2538.00 0.00 257.28 148.59 405.873214 486 186.00 2542.00 0.00 257.70 148.82 406.52

Table letter E

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Page 66

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

3218 486 186.00 2546.00 0.00 258.12 149.05 407.173222 486 186.00 2550.00 0.00 258.53 149.29 407.823226 486 186.00 2554.00 0.00 258.95 149.52 408.473230 486 186.00 2558.00 0.00 259.36 149.76 409.123234 486 186.00 2562.00 0.00 259.78 149.99 409.77

3238 486 186.00 2566.00 0.00 260.20 150.22 410.423242 486 186.00 2570.00 0.00 260.61 150.46 411.073246 486 186.00 2574.00 0.00 261.03 150.69 411.723250 486 186.00 2578.00 0.00 261.44 150.93 412.373254 486 186.00 2582.00 0.00 261.86 151.16 413.02

3258 486 186.00 2586.00 0.00 262.28 151.39 413.673262 486 186.00 2590.00 0.00 262.69 151.63 414.323266 486 186.00 2594.00 0.00 263.11 151.86 414.973270 486 186.00 2598.00 0.00 263.52 152.10 415.623274 486 186.00 2602.00 0.00 263.94 152.33 416.27

3278 486 186.00 2606.00 0.00 264.36 152.56 416.923282 486 186.00 2610.00 0.00 264.77 152.80 417.573286 486 186.00 2614.00 0.00 265.19 153.03 418.223290 486 186.00 2618.00 0.00 265.60 153.27 418.873294 486 186.00 2622.00 0.00 266.02 153.50 419.52

3298 486 186.00 2626.00 0.00 266.44 153.73 420.173302 486 186.00 2630.00 0.00 266.85 153.97 420.823306 486 186.00 2634.00 0.00 267.27 154.20 421.473310 486 186.00 2638.00 0.00 267.68 154.44 422.123314 486 186.00 2642.00 0.00 268.10 154.67 422.77

3318 486 186.00 2646.00 0.00 268.52 154.90 423.423322 486 186.00 2650.00 0.00 268.93 155.14 424.073326 486 186.00 2654.00 0.00 269.35 155.37 424.723330 486 186.00 2658.00 0.00 269.76 155.61 425.373334 486 186.00 2662.00 0.00 270.13 155.81 425.94

3337 486 186.00 2665.00 0.00 270.28 155.90 426.183338 486 186.00 2665.00 1.00 270.69 156.07 426.763342 486 186.00 2665.00 5.00 271.25 156.31 427.563346 486 186.00 2665.00 9.00 271.80 156.54 428.343350 486 186.00 2665.00 13.00 272.35 156.78 429.13

3354 486 186.00 2665.00 17.00 272.90 157.01 429.913358 486 186.00 2665.00 21.00 273.45 157.24 430.693362 486 186.00 2665.00 25.00 274.01 157.48 431.493366 486 186.00 2665.00 29.00 274.56 157.71 432.273370 486 186.00 2665.00 33.00 275.11 157.95 433.06

3374 486 186.00 2665.00 37.00 275.66 158.18 433.843378 486 186.00 2665.00 41.00 276.21 158.41 434.623382 486 186.00 2665.00 45.00 276.77 158.65 435.423386 486 186.00 2665.00 49.00 277.32 158.88 436.203390 486 186.00 2665.00 53.00 277.87 159.12 436.99

3394 486 186.00 2665.00 57.00 278.42 159.35 437.773398 486 186.00 2665.00 61.00 278.97 159.58 438.553402 486 186.00 2665.00 65.00 279.53 159.82 439.353406 486 186.00 2665.00 69.00 280.08 160.05 440.133410 486 186.00 2665.00 73.00 280.63 160.29 440.92

3414 486 186.00 2665.00 77.00 281.18 160.52 441.703418 486 186.00 2665.00 81.00 281.73 160.75 442.483422 486 186.00 2665.00 85.00 282.29 160.99 443.283426 486 186.00 2665.00 89.00 282.84 161.22 444.063430 486 186.00 2665.00 93.00 283.39 161.46 444.85

Monthly table

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Page 67

Monthly table

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

If your employee’s gross pay is over £3,532, go to page 153.

3434 486 186.00 2665.00 97.00 283.94 161.69 445.633438 486 186.00 2665.00 101.00 284.49 161.92 446.413442 486 186.00 2665.00 105.00 285.05 162.16 447.213446 486 186.00 2665.00 109.00 285.60 162.39 447.993450 486 186.00 2665.00 113.00 286.15 162.63 448.78

3454 486 186.00 2665.00 117.00 286.70 162.86 449.563458 486 186.00 2665.00 121.00 287.25 163.09 450.343462 486 186.00 2665.00 125.00 287.81 163.33 451.143466 486 186.00 2665.00 129.00 288.36 163.56 451.923470 486 186.00 2665.00 133.00 288.91 163.80 452.71

3474 486 186.00 2665.00 137.00 289.46 164.03 453.493478 486 186.00 2665.00 141.00 290.01 164.26 454.273482 486 186.00 2665.00 145.00 290.57 164.50 455.073486 486 186.00 2665.00 149.00 291.12 164.73 455.853490 486 186.00 2665.00 153.00 291.67 164.97 456.64

3494 486 186.00 2665.00 157.00 292.22 165.20 457.423498 486 186.00 2665.00 161.00 292.77 165.43 458.203502 486 186.00 2665.00 165.00 293.33 165.67 459.003506 486 186.00 2665.00 169.00 293.88 165.90 459.783510 486 186.00 2665.00 173.00 294.43 166.14 460.57

3514 486 186.00 2665.00 177.00 294.98 166.37 461.353518 486 186.00 2665.00 181.00 295.53 166.60 462.133522 486 186.00 2665.00 185.00 296.09 166.84 462.933526 486 186.00 2665.00 189.00 296.64 167.07 463.71 3530 486 186.00 2665.00 193.00 297.05 167.25 464.30

3532 486 186.00 2665.00 195.00 297.19 167.31 464.50

Table letter E

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Page 68

Table letter L

Use this table for:

Employees who are aged 21 or over and are in your Contracted-out Salary Related Scheme, for whom you hold form CA2700.

Do not use this table for:

• any tax year other than 2015 to 2016

• employees who are under the age of 21 and are in your Contracted-out Salary Related Scheme, for whom you hold form CA2700 (see Table letter K)

• employees who are State Pension age or over (see Table letter C in booklet CA41)

Completing form RT11, 'Deductions working sheet’ or substitute

• enter ‘L’ in the NICs Category Letter column on form RT11

• copy the figures in columns 1a – 1f of the table to columns 1a – 1f on the line next to the tax week in which the employee is paid, on form RT11

If the employee’s total earnings fall between the LEL and the UEL/UST and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST, see page 153.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST. The NICs liability for each step, with the exception of the LEL, PT, ST, UAP, UEL and UST, is worked out at the mid-point of the steps, so you and your employee may pay slightly more or less than if you used the exact percentage method.

Weekly table for Contracted-out Salary Related contributions where employee has deferment for use from 6 April 2015 to 5 April 2016

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Up to and including £111.99

No NICs liability, make no entries on form RT11

112 112 0.00 0.00 0.00 0.00 0.00 0.00113 112 1.00 0.00 0.00 R 0.07 0.00 R 0.07114 112 2.00 0.00 0.00 R 0.11 0.00 R 0.11115 112 3.00 0.00 0.00 R 0.17 0.00 R 0.17116 112 4.00 0.00 0.00 R 0.21 0.00 R 0.21

117 112 5.00 0.00 0.00 R 0.27 0.00 R 0.27118 112 6.00 0.00 0.00 R 0.31 0.00 R 0.31119 112 7.00 0.00 0.00 R 0.35 0.00 R 0.35120 112 8.00 0.00 0.00 R 0.41 0.00 R 0.41121 112 9.00 0.00 0.00 R 0.45 0.00 R 0.45

122 112 10.00 0.00 0.00 R 0.51 0.00 R 0.51123 112 11.00 0.00 0.00 R 0.55 0.00 R 0.55124 112 12.00 0.00 0.00 R 0.59 0.00 R 0.59125 112 13.00 0.00 0.00 R 0.65 0.00 R 0.65126 112 14.00 0.00 0.00 R 0.69 0.00 R 0.69

127 112 15.00 0.00 0.00 R 0.75 0.00 R 0.75128 112 16.00 0.00 0.00 R 0.79 0.00 R 0.79129 112 17.00 0.00 0.00 R 0.83 0.00 R 0.83130 112 18.00 0.00 0.00 R 0.89 0.00 R 0.89131 112 19.00 0.00 0.00 R 0.93 0.00 R 0.93

132 112 20.00 0.00 0.00 R 0.99 0.00 R 0.99133 112 21.00 0.00 0.00 R 1.03 0.00 R 1.03134 112 22.00 0.00 0.00 R 1.07 0.00 R 1.07135 112 23.00 0.00 0.00 R 1.13 0.00 R 1.13136 112 24.00 0.00 0.00 R 1.17 0.00 R 1.17

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Page 69

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

137 112 25.00 0.00 0.00 R 1.23 0.00 R 1.23138 112 26.00 0.00 0.00 R 1.27 0.00 R 1.27139 112 27.00 0.00 0.00 R 1.31 0.00 R 1.31140 112 28.00 0.00 0.00 R 1.37 0.00 R 1.37141 112 29.00 0.00 0.00 R 1.41 0.00 R 1.41

142 112 30.00 0.00 0.00 R 1.47 0.00 R 1.47143 112 31.00 0.00 0.00 R 1.51 0.00 R 1.51144 112 32.00 0.00 0.00 R 1.55 0.00 R 1.55145 112 33.00 0.00 0.00 R 1.61 0.00 R 1.61146 112 34.00 0.00 0.00 R 1.65 0.00 R 1.65

147 112 35.00 0.00 0.00 R 1.71 0.00 R 1.71148 112 36.00 0.00 0.00 R 1.75 0.00 R 1.75149 112 37.00 0.00 0.00 R 1.79 0.00 R 1.79150 112 38.00 0.00 0.00 R 1.85 0.00 R 1.85151 112 39.00 0.00 0.00 R 1.89 0.00 R 1.89

152 112 40.00 0.00 0.00 R 1.95 0.00 R 1.95153 112 41.00 0.00 0.00 R 1.99 0.00 R 1.99154 112 42.00 0.00 0.00 R 2.03 0.00 R 2.03155 112 43.00 0.00 0.00 R 2.06 0.00 R 2.06156 112 43.00 1.00 0.00 R 2.07 0.00 R 2.07

157 112 43.00 2.00 0.00 R 1.88 0.00 R 1.88158 112 43.00 3.00 0.00 R 1.76 0.00 R 1.76159 112 43.00 4.00 0.00 R 1.64 0.00 R 1.64160 112 43.00 5.00 0.00 R 1.51 0.00 R 1.51161 112 43.00 6.00 0.00 R 1.39 0.00 R 1.39

162 112 43.00 7.00 0.00 R 1.26 0.00 R 1.26163 112 43.00 8.00 0.00 R 1.14 0.00 R 1.14164 112 43.00 9.00 0.00 R 1.02 0.00 R 1.02165 112 43.00 10.00 0.00 R 0.89 0.00 R 0.89166 112 43.00 11.00 0.00 R 0.77 0.00 R 0.77

167 112 43.00 12.00 0.00 R 0.64 0.00 R 0.64168 112 43.00 13.00 0.00 R 0.52 0.00 R 0.52169 112 43.00 14.00 0.00 R 0.40 0.00 R 0.40170 112 43.00 15.00 0.00 R 0.27 0.00 R 0.27171 112 43.00 16.00 0.00 R 0.15 0.00 R 0.15

172 112 43.00 17.00 0.00 R 0.02 0.00 R 0.02173 112 43.00 18.00 0.00 0.10 0.00 0.10174 112 43.00 19.00 0.00 0.22 0.00 0.22175 112 43.00 20.00 0.00 0.35 0.00 0.35176 112 43.00 21.00 0.00 0.47 0.00 0.47

177 112 43.00 22.00 0.00 0.60 0.00 0.60178 112 43.00 23.00 0.00 0.72 0.00 0.72179 112 43.00 24.00 0.00 0.84 0.00 0.84180 112 43.00 25.00 0.00 0.97 0.00 0.97181 112 43.00 26.00 0.00 1.09 0.00 1.09

182 112 43.00 27.00 0.00 1.22 0.00 1.22183 112 43.00 28.00 0.00 1.34 0.00 1.34184 112 43.00 29.00 0.00 1.46 0.00 1.46185 112 43.00 30.00 0.00 1.58 0.01 1.59186 112 43.00 31.00 0.00 1.68 0.03 1.71

187 112 43.00 32.00 0.00 1.79 0.05 1.84188 112 43.00 33.00 0.00 1.89 0.07 1.96189 112 43.00 34.00 0.00 1.99 0.09 2.08190 112 43.00 35.00 0.00 2.10 0.11 2.21191 112 43.00 36.00 0.00 2.20 0.13 2.33

Table letter L

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Page 70

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

192 112 43.00 37.00 0.00 2.31 0.15 2.46193 112 43.00 38.00 0.00 2.41 0.17 2.58194 112 43.00 39.00 0.00 2.51 0.19 2.70195 112 43.00 40.00 0.00 2.62 0.21 2.83196 112 43.00 41.00 0.00 2.72 0.23 2.95

197 112 43.00 42.00 0.00 2.83 0.25 3.08198 112 43.00 43.00 0.00 2.93 0.27 3.20199 112 43.00 44.00 0.00 3.03 0.29 3.32200 112 43.00 45.00 0.00 3.14 0.31 3.45201 112 43.00 46.00 0.00 3.24 0.33 3.57

202 112 43.00 47.00 0.00 3.35 0.35 3.70203 112 43.00 48.00 0.00 3.45 0.37 3.82204 112 43.00 49.00 0.00 3.55 0.39 3.94205 112 43.00 50.00 0.00 3.66 0.41 4.07206 112 43.00 51.00 0.00 3.76 0.43 4.19

207 112 43.00 52.00 0.00 3.87 0.45 4.32208 112 43.00 53.00 0.00 3.97 0.47 4.44209 112 43.00 54.00 0.00 4.07 0.49 4.56210 112 43.00 55.00 0.00 4.18 0.51 4.69211 112 43.00 56.00 0.00 4.28 0.53 4.81

212 112 43.00 57.00 0.00 4.39 0.55 4.94213 112 43.00 58.00 0.00 4.49 0.57 5.06214 112 43.00 59.00 0.00 4.59 0.59 5.18215 112 43.00 60.00 0.00 4.70 0.61 5.31216 112 43.00 61.00 0.00 4.80 0.63 5.43

217 112 43.00 62.00 0.00 4.91 0.65 5.56218 112 43.00 63.00 0.00 5.01 0.67 5.68219 112 43.00 64.00 0.00 5.11 0.69 5.80220 112 43.00 65.00 0.00 5.22 0.71 5.93221 112 43.00 66.00 0.00 5.32 0.73 6.05

222 112 43.00 67.00 0.00 5.43 0.75 6.18223 112 43.00 68.00 0.00 5.53 0.77 6.30224 112 43.00 69.00 0.00 5.63 0.79 6.42225 112 43.00 70.00 0.00 5.74 0.81 6.55226 112 43.00 71.00 0.00 5.84 0.83 6.67

227 112 43.00 72.00 0.00 5.95 0.85 6.80228 112 43.00 73.00 0.00 6.05 0.87 6.92229 112 43.00 74.00 0.00 6.15 0.89 7.04230 112 43.00 75.00 0.00 6.26 0.91 7.17231 112 43.00 76.00 0.00 6.36 0.93 7.29

232 112 43.00 77.00 0.00 6.47 0.95 7.42233 112 43.00 78.00 0.00 6.57 0.97 7.54234 112 43.00 79.00 0.00 6.67 0.99 7.66235 112 43.00 80.00 0.00 6.78 1.01 7.79236 112 43.00 81.00 0.00 6.88 1.03 7.91

237 112 43.00 82.00 0.00 6.99 1.05 8.04238 112 43.00 83.00 0.00 7.09 1.07 8.16239 112 43.00 84.00 0.00 7.19 1.09 8.28240 112 43.00 85.00 0.00 7.30 1.11 8.41241 112 43.00 86.00 0.00 7.40 1.13 8.53

242 112 43.00 87.00 0.00 7.51 1.15 8.66243 112 43.00 88.00 0.00 7.61 1.17 8.78244 112 43.00 89.00 0.00 7.71 1.19 8.90245 112 43.00 90.00 0.00 7.82 1.21 9.03246 112 43.00 91.00 0.00 7.92 1.23 9.15

Weekly table

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Page 71

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

247 112 43.00 92.00 0.00 8.03 1.25 9.28248 112 43.00 93.00 0.00 8.13 1.27 9.40249 112 43.00 94.00 0.00 8.23 1.29 9.52250 112 43.00 95.00 0.00 8.34 1.31 9.65251 112 43.00 96.00 0.00 8.44 1.33 9.77

252 112 43.00 97.00 0.00 8.55 1.35 9.90253 112 43.00 98.00 0.00 8.65 1.37 10.02254 112 43.00 99.00 0.00 8.75 1.39 10.14255 112 43.00 100.00 0.00 8.86 1.41 10.27256 112 43.00 101.00 0.00 8.96 1.43 10.39

257 112 43.00 102.00 0.00 9.07 1.45 10.52258 112 43.00 103.00 0.00 9.17 1.47 10.64259 112 43.00 104.00 0.00 9.27 1.49 10.76260 112 43.00 105.00 0.00 9.38 1.51 10.89261 112 43.00 106.00 0.00 9.48 1.53 11.01

262 112 43.00 107.00 0.00 9.59 1.55 11.14263 112 43.00 108.00 0.00 9.69 1.57 11.26264 112 43.00 109.00 0.00 9.79 1.59 11.38265 112 43.00 110.00 0.00 9.90 1.61 11.51266 112 43.00 111.00 0.00 10.00 1.63 11.63

267 112 43.00 112.00 0.00 10.11 1.65 11.76268 112 43.00 113.00 0.00 10.21 1.67 11.88269 112 43.00 114.00 0.00 10.31 1.69 12.00270 112 43.00 115.00 0.00 10.42 1.71 12.13271 112 43.00 116.00 0.00 10.52 1.73 12.25

272 112 43.00 117.00 0.00 10.63 1.75 12.38273 112 43.00 118.00 0.00 10.73 1.77 12.50274 112 43.00 119.00 0.00 10.83 1.79 12.62275 112 43.00 120.00 0.00 10.94 1.81 12.75276 112 43.00 121.00 0.00 11.04 1.83 12.87

277 112 43.00 122.00 0.00 11.15 1.85 13.00278 112 43.00 123.00 0.00 11.25 1.87 13.12279 112 43.00 124.00 0.00 11.35 1.89 13.24280 112 43.00 125.00 0.00 11.46 1.91 13.37281 112 43.00 126.00 0.00 11.56 1.93 13.49

282 112 43.00 127.00 0.00 11.67 1.95 13.62283 112 43.00 128.00 0.00 11.77 1.97 13.74284 112 43.00 129.00 0.00 11.87 1.99 13.86285 112 43.00 130.00 0.00 11.98 2.01 13.99286 112 43.00 131.00 0.00 12.08 2.03 14.11

287 112 43.00 132.00 0.00 12.19 2.05 14.24288 112 43.00 133.00 0.00 12.29 2.07 14.36289 112 43.00 134.00 0.00 12.39 2.09 14.48290 112 43.00 135.00 0.00 12.50 2.11 14.61291 112 43.00 136.00 0.00 12.60 2.13 14.73

292 112 43.00 137.00 0.00 12.71 2.15 14.86293 112 43.00 138.00 0.00 12.81 2.17 14.98294 112 43.00 139.00 0.00 12.91 2.19 15.10295 112 43.00 140.00 0.00 13.02 2.21 15.23296 112 43.00 141.00 0.00 13.12 2.23 15.35

297 112 43.00 142.00 0.00 13.23 2.25 15.48298 112 43.00 143.00 0.00 13.33 2.27 15.60299 112 43.00 144.00 0.00 13.43 2.29 15.72300 112 43.00 145.00 0.00 13.54 2.31 15.85301 112 43.00 146.00 0.00 13.64 2.33 15.97

Table letter L

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Page 72

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

302 112 43.00 147.00 0.00 13.75 2.35 16.10303 112 43.00 148.00 0.00 13.85 2.37 16.22304 112 43.00 149.00 0.00 13.95 2.39 16.34305 112 43.00 150.00 0.00 14.06 2.41 16.47306 112 43.00 151.00 0.00 14.16 2.43 16.59

307 112 43.00 152.00 0.00 14.27 2.45 16.72308 112 43.00 153.00 0.00 14.37 2.47 16.84309 112 43.00 154.00 0.00 14.47 2.49 16.96310 112 43.00 155.00 0.00 14.58 2.51 17.09311 112 43.00 156.00 0.00 14.68 2.53 17.21

312 112 43.00 157.00 0.00 14.79 2.55 17.34313 112 43.00 158.00 0.00 14.89 2.57 17.46314 112 43.00 159.00 0.00 14.99 2.59 17.58315 112 43.00 160.00 0.00 15.10 2.61 17.71316 112 43.00 161.00 0.00 15.20 2.63 17.83

317 112 43.00 162.00 0.00 15.31 2.65 17.96318 112 43.00 163.00 0.00 15.41 2.67 18.08319 112 43.00 164.00 0.00 15.51 2.69 18.20320 112 43.00 165.00 0.00 15.62 2.71 18.33321 112 43.00 166.00 0.00 15.72 2.73 18.45

322 112 43.00 167.00 0.00 15.83 2.75 18.58323 112 43.00 168.00 0.00 15.93 2.77 18.70324 112 43.00 169.00 0.00 16.03 2.79 18.82325 112 43.00 170.00 0.00 16.14 2.81 18.95326 112 43.00 171.00 0.00 16.24 2.83 19.07

327 112 43.00 172.00 0.00 16.35 2.85 19.20328 112 43.00 173.00 0.00 16.45 2.87 19.32329 112 43.00 174.00 0.00 16.55 2.89 19.44330 112 43.00 175.00 0.00 16.66 2.91 19.57331 112 43.00 176.00 0.00 16.76 2.93 19.69

332 112 43.00 177.00 0.00 16.87 2.95 19.82333 112 43.00 178.00 0.00 16.97 2.97 19.94334 112 43.00 179.00 0.00 17.07 2.99 20.06335 112 43.00 180.00 0.00 17.18 3.01 20.19336 112 43.00 181.00 0.00 17.28 3.03 20.31

337 112 43.00 182.00 0.00 17.39 3.05 20.44338 112 43.00 183.00 0.00 17.49 3.07 20.56339 112 43.00 184.00 0.00 17.59 3.09 20.68340 112 43.00 185.00 0.00 17.70 3.11 20.81341 112 43.00 186.00 0.00 17.80 3.13 20.93

342 112 43.00 187.00 0.00 17.91 3.15 21.06343 112 43.00 188.00 0.00 18.01 3.17 21.18344 112 43.00 189.00 0.00 18.11 3.19 21.30345 112 43.00 190.00 0.00 18.22 3.21 21.43346 112 43.00 191.00 0.00 18.32 3.23 21.55

347 112 43.00 192.00 0.00 18.43 3.25 21.68348 112 43.00 193.00 0.00 18.53 3.27 21.80349 112 43.00 194.00 0.00 18.63 3.29 21.92350 112 43.00 195.00 0.00 18.74 3.31 22.05351 112 43.00 196.00 0.00 18.84 3.33 22.17

352 112 43.00 197.00 0.00 18.95 3.35 22.30353 112 43.00 198.00 0.00 19.05 3.37 22.42354 112 43.00 199.00 0.00 19.15 3.39 22.54355 112 43.00 200.00 0.00 19.26 3.41 22.67356 112 43.00 201.00 0.00 19.36 3.43 22.79

Weekly table

Page 75: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 73

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

357 112 43.00 202.00 0.00 19.47 3.45 22.92358 112 43.00 203.00 0.00 19.57 3.47 23.04359 112 43.00 204.00 0.00 19.67 3.49 23.16360 112 43.00 205.00 0.00 19.78 3.51 23.29361 112 43.00 206.00 0.00 19.88 3.53 23.41

362 112 43.00 207.00 0.00 19.99 3.55 23.54363 112 43.00 208.00 0.00 20.09 3.57 23.66364 112 43.00 209.00 0.00 20.19 3.59 23.78365 112 43.00 210.00 0.00 20.30 3.61 23.91366 112 43.00 211.00 0.00 20.40 3.63 24.03

367 112 43.00 212.00 0.00 20.51 3.65 24.16368 112 43.00 213.00 0.00 20.61 3.67 24.28369 112 43.00 214.00 0.00 20.71 3.69 24.40370 112 43.00 215.00 0.00 20.82 3.71 24.53371 112 43.00 216.00 0.00 20.92 3.73 24.65

372 112 43.00 217.00 0.00 21.03 3.75 24.78373 112 43.00 218.00 0.00 21.13 3.77 24.90374 112 43.00 219.00 0.00 21.23 3.79 25.02375 112 43.00 220.00 0.00 21.34 3.81 25.15376 112 43.00 221.00 0.00 21.44 3.83 25.27

377 112 43.00 222.00 0.00 21.55 3.85 25.40378 112 43.00 223.00 0.00 21.65 3.87 25.52379 112 43.00 224.00 0.00 21.75 3.89 25.64380 112 43.00 225.00 0.00 21.86 3.91 25.77381 112 43.00 226.00 0.00 21.96 3.93 25.89

382 112 43.00 227.00 0.00 22.07 3.95 26.02383 112 43.00 228.00 0.00 22.17 3.97 26.14384 112 43.00 229.00 0.00 22.27 3.99 26.26385 112 43.00 230.00 0.00 22.38 4.01 26.39386 112 43.00 231.00 0.00 22.48 4.03 26.51

387 112 43.00 232.00 0.00 22.59 4.05 26.64388 112 43.00 233.00 0.00 22.69 4.07 26.76389 112 43.00 234.00 0.00 22.79 4.09 26.88390 112 43.00 235.00 0.00 22.90 4.11 27.01391 112 43.00 236.00 0.00 23.00 4.13 27.13

392 112 43.00 237.00 0.00 23.11 4.15 27.26393 112 43.00 238.00 0.00 23.21 4.17 27.38394 112 43.00 239.00 0.00 23.31 4.19 27.50395 112 43.00 240.00 0.00 23.42 4.21 27.63396 112 43.00 241.00 0.00 23.52 4.23 27.75

397 112 43.00 242.00 0.00 23.63 4.25 27.88398 112 43.00 243.00 0.00 23.73 4.27 28.00399 112 43.00 244.00 0.00 23.83 4.29 28.12400 112 43.00 245.00 0.00 23.94 4.31 28.25401 112 43.00 246.00 0.00 24.04 4.33 28.37

402 112 43.00 247.00 0.00 24.15 4.35 28.50403 112 43.00 248.00 0.00 24.25 4.37 28.62404 112 43.00 249.00 0.00 24.35 4.39 28.74405 112 43.00 250.00 0.00 24.46 4.41 28.87406 112 43.00 251.00 0.00 24.56 4.43 28.99

407 112 43.00 252.00 0.00 24.67 4.45 29.12408 112 43.00 253.00 0.00 24.77 4.47 29.24409 112 43.00 254.00 0.00 24.87 4.49 29.36410 112 43.00 255.00 0.00 24.98 4.51 29.49411 112 43.00 256.00 0.00 25.08 4.53 29.61

Table letter L

Page 76: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 74

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

412 112 43.00 257.00 0.00 25.19 4.55 29.74413 112 43.00 258.00 0.00 25.29 4.57 29.86414 112 43.00 259.00 0.00 25.39 4.59 29.98415 112 43.00 260.00 0.00 25.50 4.61 30.11416 112 43.00 261.00 0.00 25.60 4.63 30.23

417 112 43.00 262.00 0.00 25.71 4.65 30.36418 112 43.00 263.00 0.00 25.81 4.67 30.48419 112 43.00 264.00 0.00 25.91 4.69 30.60420 112 43.00 265.00 0.00 26.02 4.71 30.73421 112 43.00 266.00 0.00 26.12 4.73 30.85

422 112 43.00 267.00 0.00 26.23 4.75 30.98423 112 43.00 268.00 0.00 26.33 4.77 31.10424 112 43.00 269.00 0.00 26.43 4.79 31.22425 112 43.00 270.00 0.00 26.54 4.81 31.35426 112 43.00 271.00 0.00 26.64 4.83 31.47

427 112 43.00 272.00 0.00 26.75 4.85 31.60428 112 43.00 273.00 0.00 26.85 4.87 31.72429 112 43.00 274.00 0.00 26.95 4.89 31.84430 112 43.00 275.00 0.00 27.06 4.91 31.97431 112 43.00 276.00 0.00 27.16 4.93 32.09

432 112 43.00 277.00 0.00 27.27 4.95 32.22433 112 43.00 278.00 0.00 27.37 4.97 32.34434 112 43.00 279.00 0.00 27.47 4.99 32.46435 112 43.00 280.00 0.00 27.58 5.01 32.59436 112 43.00 281.00 0.00 27.68 5.03 32.71

437 112 43.00 282.00 0.00 27.79 5.05 32.84438 112 43.00 283.00 0.00 27.89 5.07 32.96439 112 43.00 284.00 0.00 27.99 5.09 33.08440 112 43.00 285.00 0.00 28.10 5.11 33.21441 112 43.00 286.00 0.00 28.20 5.13 33.33

442 112 43.00 287.00 0.00 28.31 5.15 33.46443 112 43.00 288.00 0.00 28.41 5.17 33.58444 112 43.00 289.00 0.00 28.51 5.19 33.70445 112 43.00 290.00 0.00 28.62 5.21 33.83446 112 43.00 291.00 0.00 28.72 5.23 33.95

447 112 43.00 292.00 0.00 28.83 5.25 34.08448 112 43.00 293.00 0.00 28.93 5.27 34.20449 112 43.00 294.00 0.00 29.03 5.29 34.32450 112 43.00 295.00 0.00 29.14 5.31 34.45451 112 43.00 296.00 0.00 29.24 5.33 34.57

452 112 43.00 297.00 0.00 29.35 5.35 34.70453 112 43.00 298.00 0.00 29.45 5.37 34.82454 112 43.00 299.00 0.00 29.55 5.39 34.94455 112 43.00 300.00 0.00 29.66 5.41 35.07456 112 43.00 301.00 0.00 29.76 5.43 35.19

457 112 43.00 302.00 0.00 29.87 5.45 35.32458 112 43.00 303.00 0.00 29.97 5.47 35.44459 112 43.00 304.00 0.00 30.07 5.49 35.56460 112 43.00 305.00 0.00 30.18 5.51 35.69461 112 43.00 306.00 0.00 30.28 5.53 35.81

462 112 43.00 307.00 0.00 30.39 5.55 35.94463 112 43.00 308.00 0.00 30.49 5.57 36.06464 112 43.00 309.00 0.00 30.59 5.59 36.18465 112 43.00 310.00 0.00 30.70 5.61 36.31466 112 43.00 311.00 0.00 30.80 5.63 36.43

Weekly table

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Page 75

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

467 112 43.00 312.00 0.00 30.91 5.65 36.56468 112 43.00 313.00 0.00 31.01 5.67 36.68469 112 43.00 314.00 0.00 31.11 5.69 36.80470 112 43.00 315.00 0.00 31.22 5.71 36.93471 112 43.00 316.00 0.00 31.32 5.73 37.05

472 112 43.00 317.00 0.00 31.43 5.75 37.18473 112 43.00 318.00 0.00 31.53 5.77 37.30474 112 43.00 319.00 0.00 31.63 5.79 37.42475 112 43.00 320.00 0.00 31.74 5.81 37.55476 112 43.00 321.00 0.00 31.84 5.83 37.67

477 112 43.00 322.00 0.00 31.95 5.85 37.80478 112 43.00 323.00 0.00 32.05 5.87 37.92479 112 43.00 324.00 0.00 32.15 5.89 38.04480 112 43.00 325.00 0.00 32.26 5.91 38.17481 112 43.00 326.00 0.00 32.36 5.93 38.29

482 112 43.00 327.00 0.00 32.47 5.95 38.42483 112 43.00 328.00 0.00 32.57 5.97 38.54484 112 43.00 329.00 0.00 32.67 5.99 38.66485 112 43.00 330.00 0.00 32.78 6.01 38.79486 112 43.00 331.00 0.00 32.88 6.03 38.91

487 112 43.00 332.00 0.00 32.99 6.05 39.04488 112 43.00 333.00 0.00 33.09 6.07 39.16489 112 43.00 334.00 0.00 33.19 6.09 39.28490 112 43.00 335.00 0.00 33.30 6.11 39.41491 112 43.00 336.00 0.00 33.40 6.13 39.53

492 112 43.00 337.00 0.00 33.51 6.15 39.66493 112 43.00 338.00 0.00 33.61 6.17 39.78494 112 43.00 339.00 0.00 33.71 6.19 39.90495 112 43.00 340.00 0.00 33.82 6.21 40.03496 112 43.00 341.00 0.00 33.92 6.23 40.15

497 112 43.00 342.00 0.00 34.03 6.25 40.28498 112 43.00 343.00 0.00 34.13 6.27 40.40499 112 43.00 344.00 0.00 34.23 6.29 40.52500 112 43.00 345.00 0.00 34.34 6.31 40.65501 112 43.00 346.00 0.00 34.44 6.33 40.77

502 112 43.00 347.00 0.00 34.55 6.35 40.90503 112 43.00 348.00 0.00 34.65 6.37 41.02504 112 43.00 349.00 0.00 34.75 6.39 41.14505 112 43.00 350.00 0.00 34.86 6.41 41.27506 112 43.00 351.00 0.00 34.96 6.43 41.39

507 112 43.00 352.00 0.00 35.07 6.45 41.52508 112 43.00 353.00 0.00 35.17 6.47 41.64509 112 43.00 354.00 0.00 35.27 6.49 41.76510 112 43.00 355.00 0.00 35.38 6.51 41.89511 112 43.00 356.00 0.00 35.48 6.53 42.01

512 112 43.00 357.00 0.00 35.59 6.55 42.14513 112 43.00 358.00 0.00 35.69 6.57 42.26514 112 43.00 359.00 0.00 35.79 6.59 42.38515 112 43.00 360.00 0.00 35.90 6.61 42.51516 112 43.00 361.00 0.00 36.00 6.63 42.63

517 112 43.00 362.00 0.00 36.11 6.65 42.76518 112 43.00 363.00 0.00 36.21 6.67 42.88519 112 43.00 364.00 0.00 36.31 6.69 43.00520 112 43.00 365.00 0.00 36.42 6.71 43.13521 112 43.00 366.00 0.00 36.52 6.73 43.25

Table letter L

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Page 76

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

522 112 43.00 367.00 0.00 36.63 6.75 43.38523 112 43.00 368.00 0.00 36.73 6.77 43.50524 112 43.00 369.00 0.00 36.83 6.79 43.62525 112 43.00 370.00 0.00 36.94 6.81 43.75526 112 43.00 371.00 0.00 37.04 6.83 43.87

527 112 43.00 372.00 0.00 37.15 6.85 44.00528 112 43.00 373.00 0.00 37.25 6.87 44.12529 112 43.00 374.00 0.00 37.35 6.89 44.24530 112 43.00 375.00 0.00 37.46 6.91 44.37531 112 43.00 376.00 0.00 37.56 6.93 44.49

532 112 43.00 377.00 0.00 37.67 6.95 44.62533 112 43.00 378.00 0.00 37.77 6.97 44.74534 112 43.00 379.00 0.00 37.87 6.99 44.86535 112 43.00 380.00 0.00 37.98 7.01 44.99536 112 43.00 381.00 0.00 38.08 7.03 45.11

537 112 43.00 382.00 0.00 38.19 7.05 45.24538 112 43.00 383.00 0.00 38.29 7.07 45.36539 112 43.00 384.00 0.00 38.39 7.09 45.48540 112 43.00 385.00 0.00 38.50 7.11 45.61541 112 43.00 386.00 0.00 38.60 7.13 45.73

542 112 43.00 387.00 0.00 38.71 7.15 45.86543 112 43.00 388.00 0.00 38.81 7.17 45.98544 112 43.00 389.00 0.00 38.91 7.19 46.10545 112 43.00 390.00 0.00 39.02 7.21 46.23546 112 43.00 391.00 0.00 39.12 7.23 46.35

547 112 43.00 392.00 0.00 39.23 7.25 46.48548 112 43.00 393.00 0.00 39.33 7.27 46.60549 112 43.00 394.00 0.00 39.43 7.29 46.72550 112 43.00 395.00 0.00 39.54 7.31 46.85551 112 43.00 396.00 0.00 39.64 7.33 46.97

552 112 43.00 397.00 0.00 39.75 7.35 47.10553 112 43.00 398.00 0.00 39.85 7.37 47.22554 112 43.00 399.00 0.00 39.95 7.39 47.34555 112 43.00 400.00 0.00 40.06 7.41 47.47556 112 43.00 401.00 0.00 40.16 7.43 47.59

557 112 43.00 402.00 0.00 40.27 7.45 47.72558 112 43.00 403.00 0.00 40.37 7.47 47.84559 112 43.00 404.00 0.00 40.47 7.49 47.96560 112 43.00 405.00 0.00 40.58 7.51 48.09561 112 43.00 406.00 0.00 40.68 7.53 48.21

562 112 43.00 407.00 0.00 40.79 7.55 48.34563 112 43.00 408.00 0.00 40.89 7.57 48.46564 112 43.00 409.00 0.00 40.99 7.59 48.58565 112 43.00 410.00 0.00 41.10 7.61 48.71566 112 43.00 411.00 0.00 41.20 7.63 48.83

567 112 43.00 412.00 0.00 41.31 7.65 48.96568 112 43.00 413.00 0.00 41.41 7.67 49.08569 112 43.00 414.00 0.00 41.51 7.69 49.20570 112 43.00 415.00 0.00 41.62 7.71 49.33571 112 43.00 416.00 0.00 41.72 7.73 49.45

572 112 43.00 417.00 0.00 41.83 7.75 49.58573 112 43.00 418.00 0.00 41.93 7.77 49.70574 112 43.00 419.00 0.00 42.03 7.79 49.82575 112 43.00 420.00 0.00 42.14 7.81 49.95576 112 43.00 421.00 0.00 42.24 7.83 50.07

Weekly table

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Page 77

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

577 112 43.00 422.00 0.00 42.35 7.85 50.20578 112 43.00 423.00 0.00 42.45 7.87 50.32579 112 43.00 424.00 0.00 42.55 7.89 50.44580 112 43.00 425.00 0.00 42.66 7.91 50.57581 112 43.00 426.00 0.00 42.76 7.93 50.69

582 112 43.00 427.00 0.00 42.87 7.95 50.82583 112 43.00 428.00 0.00 42.97 7.97 50.94584 112 43.00 429.00 0.00 43.07 7.99 51.06585 112 43.00 430.00 0.00 43.18 8.01 51.19586 112 43.00 431.00 0.00 43.28 8.03 51.31

587 112 43.00 432.00 0.00 43.39 8.05 51.44588 112 43.00 433.00 0.00 43.49 8.07 51.56589 112 43.00 434.00 0.00 43.59 8.09 51.68590 112 43.00 435.00 0.00 43.70 8.11 51.81591 112 43.00 436.00 0.00 43.80 8.13 51.93

592 112 43.00 437.00 0.00 43.91 8.15 52.06593 112 43.00 438.00 0.00 44.01 8.17 52.18594 112 43.00 439.00 0.00 44.11 8.19 52.30595 112 43.00 440.00 0.00 44.22 8.21 52.43596 112 43.00 441.00 0.00 44.32 8.23 52.55

597 112 43.00 442.00 0.00 44.43 8.25 52.68598 112 43.00 443.00 0.00 44.53 8.27 52.80599 112 43.00 444.00 0.00 44.63 8.29 52.92600 112 43.00 445.00 0.00 44.74 8.31 53.05601 112 43.00 446.00 0.00 44.84 8.33 53.17

602 112 43.00 447.00 0.00 44.95 8.35 53.30603 112 43.00 448.00 0.00 45.05 8.37 53.42604 112 43.00 449.00 0.00 45.15 8.39 53.54605 112 43.00 450.00 0.00 45.26 8.41 53.67606 112 43.00 451.00 0.00 45.36 8.43 53.79

607 112 43.00 452.00 0.00 45.47 8.45 53.92608 112 43.00 453.00 0.00 45.57 8.47 54.04609 112 43.00 454.00 0.00 45.67 8.49 54.16610 112 43.00 455.00 0.00 45.78 8.51 54.29611 112 43.00 456.00 0.00 45.88 8.53 54.41

612 112 43.00 457.00 0.00 45.99 8.55 54.54613 112 43.00 458.00 0.00 46.09 8.57 54.66614 112 43.00 459.00 0.00 46.19 8.59 54.78615 112 43.00 460.00 0.00 46.30 8.61 54.91616 112 43.00 461.00 0.00 46.40 8.63 55.03

617 112 43.00 462.00 0.00 46.51 8.65 55.16618 112 43.00 463.00 0.00 46.61 8.67 55.28619 112 43.00 464.00 0.00 46.71 8.69 55.40620 112 43.00 465.00 0.00 46.82 8.71 55.53621 112 43.00 466.00 0.00 46.92 8.73 55.65

622 112 43.00 467.00 0.00 47.03 8.75 55.78623 112 43.00 468.00 0.00 47.13 8.77 55.90624 112 43.00 469.00 0.00 47.23 8.79 56.02625 112 43.00 470.00 0.00 47.34 8.81 56.15626 112 43.00 471.00 0.00 47.44 8.83 56.27

627 112 43.00 472.00 0.00 47.55 8.85 56.40628 112 43.00 473.00 0.00 47.65 8.87 56.52629 112 43.00 474.00 0.00 47.75 8.89 56.64630 112 43.00 475.00 0.00 47.86 8.91 56.77631 112 43.00 476.00 0.00 47.96 8.93 56.89

Table letter L

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Page 78

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

632 112 43.00 477.00 0.00 48.07 8.95 57.02633 112 43.00 478.00 0.00 48.17 8.97 57.14634 112 43.00 479.00 0.00 48.27 8.99 57.26635 112 43.00 480.00 0.00 48.38 9.01 57.39636 112 43.00 481.00 0.00 48.48 9.03 57.51

637 112 43.00 482.00 0.00 48.59 9.05 57.64638 112 43.00 483.00 0.00 48.69 9.07 57.76639 112 43.00 484.00 0.00 48.79 9.09 57.88640 112 43.00 485.00 0.00 48.90 9.11 58.01641 112 43.00 486.00 0.00 49.00 9.13 58.13

642 112 43.00 487.00 0.00 49.11 9.15 58.26643 112 43.00 488.00 0.00 49.21 9.17 58.38644 112 43.00 489.00 0.00 49.31 9.19 58.50645 112 43.00 490.00 0.00 49.42 9.21 58.63646 112 43.00 491.00 0.00 49.52 9.23 58.75

647 112 43.00 492.00 0.00 49.63 9.25 58.88648 112 43.00 493.00 0.00 49.73 9.27 59.00649 112 43.00 494.00 0.00 49.83 9.29 59.12650 112 43.00 495.00 0.00 49.94 9.31 59.25651 112 43.00 496.00 0.00 50.04 9.33 59.37

652 112 43.00 497.00 0.00 50.15 9.35 59.50653 112 43.00 498.00 0.00 50.25 9.37 59.62654 112 43.00 499.00 0.00 50.35 9.39 59.74655 112 43.00 500.00 0.00 50.46 9.41 59.87656 112 43.00 501.00 0.00 50.56 9.43 59.99

657 112 43.00 502.00 0.00 50.67 9.45 60.12658 112 43.00 503.00 0.00 50.77 9.47 60.24659 112 43.00 504.00 0.00 50.87 9.49 60.36660 112 43.00 505.00 0.00 50.98 9.51 60.49661 112 43.00 506.00 0.00 51.08 9.53 60.61

662 112 43.00 507.00 0.00 51.19 9.55 60.74663 112 43.00 508.00 0.00 51.29 9.57 60.86664 112 43.00 509.00 0.00 51.39 9.59 60.98665 112 43.00 510.00 0.00 51.50 9.61 61.11666 112 43.00 511.00 0.00 51.60 9.63 61.23

667 112 43.00 512.00 0.00 51.71 9.65 61.36668 112 43.00 513.00 0.00 51.81 9.67 61.48669 112 43.00 514.00 0.00 51.91 9.69 61.60670 112 43.00 515.00 0.00 52.02 9.71 61.73671 112 43.00 516.00 0.00 52.12 9.73 61.85

672 112 43.00 517.00 0.00 52.23 9.75 61.98673 112 43.00 518.00 0.00 52.33 9.77 62.10674 112 43.00 519.00 0.00 52.43 9.79 62.22675 112 43.00 520.00 0.00 52.54 9.81 62.35676 112 43.00 521.00 0.00 52.64 9.83 62.47

677 112 43.00 522.00 0.00 52.75 9.85 62.60678 112 43.00 523.00 0.00 52.85 9.87 62.72679 112 43.00 524.00 0.00 52.95 9.89 62.84680 112 43.00 525.00 0.00 53.06 9.91 62.97681 112 43.00 526.00 0.00 53.16 9.93 63.09

682 112 43.00 527.00 0.00 53.27 9.95 63.22683 112 43.00 528.00 0.00 53.37 9.97 63.34684 112 43.00 529.00 0.00 53.47 9.99 63.46685 112 43.00 530.00 0.00 53.58 10.01 63.59686 112 43.00 531.00 0.00 53.68 10.03 63.71

Weekly table

Page 81: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 79

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

687 112 43.00 532.00 0.00 53.79 10.05 63.84688 112 43.00 533.00 0.00 53.89 10.07 63.96689 112 43.00 534.00 0.00 53.99 10.09 64.08690 112 43.00 535.00 0.00 54.10 10.11 64.21691 112 43.00 536.00 0.00 54.20 10.13 64.33

692 112 43.00 537.00 0.00 54.31 10.15 64.46693 112 43.00 538.00 0.00 54.41 10.17 64.58694 112 43.00 539.00 0.00 54.51 10.19 64.70695 112 43.00 540.00 0.00 54.62 10.21 64.83696 112 43.00 541.00 0.00 54.72 10.23 64.95

697 112 43.00 542.00 0.00 54.83 10.25 65.08698 112 43.00 543.00 0.00 54.93 10.27 65.20699 112 43.00 544.00 0.00 55.03 10.29 65.32700 112 43.00 545.00 0.00 55.14 10.31 65.45701 112 43.00 546.00 0.00 55.24 10.33 65.57

702 112 43.00 547.00 0.00 55.35 10.35 65.70703 112 43.00 548.00 0.00 55.45 10.37 65.82704 112 43.00 549.00 0.00 55.55 10.39 65.94705 112 43.00 550.00 0.00 55.66 10.41 66.07706 112 43.00 551.00 0.00 55.76 10.43 66.19

707 112 43.00 552.00 0.00 55.87 10.45 66.32708 112 43.00 553.00 0.00 55.97 10.47 66.44709 112 43.00 554.00 0.00 56.07 10.49 66.56710 112 43.00 555.00 0.00 56.18 10.51 66.69711 112 43.00 556.00 0.00 56.28 10.53 66.81

712 112 43.00 557.00 0.00 56.39 10.55 66.94713 112 43.00 558.00 0.00 56.49 10.57 67.06714 112 43.00 559.00 0.00 56.59 10.59 67.18715 112 43.00 560.00 0.00 56.70 10.61 67.31716 112 43.00 561.00 0.00 56.80 10.63 67.43

717 112 43.00 562.00 0.00 56.91 10.65 67.56718 112 43.00 563.00 0.00 57.01 10.67 67.68719 112 43.00 564.00 0.00 57.11 10.69 67.80720 112 43.00 565.00 0.00 57.22 10.71 67.93721 112 43.00 566.00 0.00 57.32 10.73 68.05

722 112 43.00 567.00 0.00 57.43 10.75 68.18723 112 43.00 568.00 0.00 57.53 10.77 68.30724 112 43.00 569.00 0.00 57.63 10.79 68.42725 112 43.00 570.00 0.00 57.74 10.81 68.55726 112 43.00 571.00 0.00 57.84 10.83 68.67

727 112 43.00 572.00 0.00 57.95 10.85 68.80728 112 43.00 573.00 0.00 58.05 10.87 68.92729 112 43.00 574.00 0.00 58.15 10.89 69.04730 112 43.00 575.00 0.00 58.26 10.91 69.17731 112 43.00 576.00 0.00 58.36 10.93 69.29

732 112 43.00 577.00 0.00 58.47 10.95 69.42733 112 43.00 578.00 0.00 58.57 10.97 69.54734 112 43.00 579.00 0.00 58.67 10.99 69.66735 112 43.00 580.00 0.00 58.78 11.01 69.79736 112 43.00 581.00 0.00 58.88 11.03 69.91

737 112 43.00 582.00 0.00 58.99 11.05 70.04738 112 43.00 583.00 0.00 59.09 11.07 70.16739 112 43.00 584.00 0.00 59.19 11.09 70.28740 112 43.00 585.00 0.00 59.30 11.11 70.41741 112 43.00 586.00 0.00 59.40 11.13 70.53

Table letter L

Page 82: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 80

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

742 112 43.00 587.00 0.00 59.51 11.15 70.66743 112 43.00 588.00 0.00 59.61 11.17 70.78744 112 43.00 589.00 0.00 59.71 11.19 70.90745 112 43.00 590.00 0.00 59.82 11.21 71.03746 112 43.00 591.00 0.00 59.92 11.23 71.15

747 112 43.00 592.00 0.00 60.03 11.25 71.28748 112 43.00 593.00 0.00 60.13 11.27 71.40749 112 43.00 594.00 0.00 60.23 11.29 71.52750 112 43.00 595.00 0.00 60.34 11.31 71.65751 112 43.00 596.00 0.00 60.44 11.33 71.77

752 112 43.00 597.00 0.00 60.55 11.35 71.90753 112 43.00 598.00 0.00 60.65 11.37 72.02754 112 43.00 599.00 0.00 60.75 11.39 72.14755 112 43.00 600.00 0.00 60.86 11.41 72.27756 112 43.00 601.00 0.00 60.96 11.43 72.39

757 112 43.00 602.00 0.00 61.07 11.45 72.52758 112 43.00 603.00 0.00 61.17 11.47 72.64759 112 43.00 604.00 0.00 61.27 11.49 72.76760 112 43.00 605.00 0.00 61.38 11.51 72.89761 112 43.00 606.00 0.00 61.48 11.53 73.01

762 112 43.00 607.00 0.00 61.59 11.55 73.14763 112 43.00 608.00 0.00 61.69 11.57 73.26764 112 43.00 609.00 0.00 61.79 11.59 73.38765 112 43.00 610.00 0.00 61.90 11.61 73.51766 112 43.00 611.00 0.00 62.00 11.63 73.63

767 112 43.00 612.00 0.00 62.11 11.65 73.76768 112 43.00 613.00 0.00 62.21 11.67 73.88769 112 43.00 614.00 0.00 62.31 11.69 74.00770 112 43.00 615.00 0.00 62.37 11.70 74.07771 112 43.00 615.00 1.00 62.58 11.73 74.31

772 112 43.00 615.00 2.00 62.71 11.75 74.46773 112 43.00 615.00 3.00 62.85 11.77 74.62774 112 43.00 615.00 4.00 62.99 11.79 74.78775 112 43.00 615.00 5.00 63.13 11.81 74.94776 112 43.00 615.00 6.00 63.27 11.83 75.10

777 112 43.00 615.00 7.00 63.40 11.85 75.25778 112 43.00 615.00 8.00 63.54 11.87 75.41779 112 43.00 615.00 9.00 63.68 11.89 75.57780 112 43.00 615.00 10.00 63.82 11.91 75.73781 112 43.00 615.00 11.00 63.96 11.93 75.89

782 112 43.00 615.00 12.00 64.09 11.95 76.04783 112 43.00 615.00 13.00 64.23 11.97 76.20784 112 43.00 615.00 14.00 64.37 11.99 76.36785 112 43.00 615.00 15.00 64.51 12.01 76.52786 112 43.00 615.00 16.00 64.65 12.03 76.68

787 112 43.00 615.00 17.00 64.78 12.05 76.83788 112 43.00 615.00 18.00 64.92 12.07 76.99789 112 43.00 615.00 19.00 65.06 12.09 77.15790 112 43.00 615.00 20.00 65.20 12.11 77.31791 112 43.00 615.00 21.00 65.34 12.13 77.47

792 112 43.00 615.00 22.00 65.47 12.15 77.62793 112 43.00 615.00 23.00 65.61 12.17 77.78794 112 43.00 615.00 24.00 65.75 12.19 77.94795 112 43.00 615.00 25.00 65.89 12.21 78.10796 112 43.00 615.00 26.00 66.03 12.23 78.26

Weekly table

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Page 81

Weekly table

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

If your employee’s gross pay is over £815, go to page 153.

797 112 43.00 615.00 27.00 66.16 12.25 78.41798 112 43.00 615.00 28.00 66.30 12.27 78.57799 112 43.00 615.00 29.00 66.44 12.29 78.73800 112 43.00 615.00 30.00 66.58 12.31 78.89801 112 43.00 615.00 31.00 66.72 12.33 79.05

802 112 43.00 615.00 32.00 66.85 12.35 79.20803 112 43.00 615.00 33.00 66.99 12.37 79.36804 112 43.00 615.00 34.00 67.13 12.39 79.52805 112 43.00 615.00 35.00 67.27 12.41 79.68806 112 43.00 615.00 36.00 67.41 12.43 79.84

807 112 43.00 615.00 37.00 67.54 12.45 79.99808 112 43.00 615.00 38.00 67.68 12.47 80.15809 112 43.00 615.00 39.00 67.82 12.49 80.31810 112 43.00 615.00 40.00 67.96 12.51 80.47811 112 43.00 615.00 41.00 68.10 12.53 80.63

812 112 43.00 615.00 42.00 68.23 12.55 80.78813 112 43.00 615.00 43.00 68.37 12.57 80.94814 112 43.00 615.00 44.00 68.51 12.59 81.10815 112 43.00 615.00 45.00 68.58 12.60 81.18

Table letter L

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Page 82

Table letter L

Use this table for:

Employees who are aged 21 or over and are in your Contracted-out Salary Related Scheme, for whom you hold form CA2700.

Do not use this table for:

• any tax year other than 2015 to 2016

• employees who are under the age of 21 and are in your Contracted-out Salary Related Scheme, for whom you hold form CA2700 (see Table letter K)

• employees who are State Pension age or over (see Table letter C in booklet CA41)

Completing form RT11, 'Deductions working sheet’ or substitute

• enter ‘L’ in the NICs Category Letter column on form RT11

• copy the figures in columns 1a – 1f of the table to columns 1a – 1f on the line next to the tax month in which the employee is paid, on form RT11

If the employee’s total earnings fall between the LEL and the UEL/UST and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST, see page 153.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST. The NICs liability for each step, with the exception of the LEL, PT, ST, UAP, UEL and UST, is worked out at the mid-point of the steps, so you and your employee may pay slightly more or less than if you used the exact percentage method.

Monthly table for Contracted-out Salary Related contributions where employee has deferment for use from 6 April 2015 to 5 April 2016

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Up to and including £485.99

No NICs liability, make no entries on form RT11

486 486 0.00 0.00 0.00 0.00 0.00 0.00490 486 4.00 0.00 0.00 R 0.28 0.00 R 0.28494 486 8.00 0.00 0.00 R 0.48 0.00 R 0.48498 486 12.00 0.00 0.00 R 0.68 0.00 R 0.68502 486 16.00 0.00 0.00 R 0.86 0.00 R 0.86

506 486 20.00 0.00 0.00 R 1.06 0.00 R 1.06510 486 24.00 0.00 0.00 R 1.24 0.00 R 1.24514 486 28.00 0.00 0.00 R 1.44 0.00 R 1.44518 486 32.00 0.00 0.00 R 1.64 0.00 R 1.64522 486 36.00 0.00 0.00 R 1.82 0.00 R 1.82

526 486 40.00 0.00 0.00 R 2.02 0.00 R 2.02530 486 44.00 0.00 0.00 R 2.20 0.00 R 2.20534 486 48.00 0.00 0.00 R 2.40 0.00 R 2.40538 486 52.00 0.00 0.00 R 2.60 0.00 R 2.60542 486 56.00 0.00 0.00 R 2.78 0.00 R 2.78

546 486 60.00 0.00 0.00 R 2.98 0.00 R 2.98550 486 64.00 0.00 0.00 R 3.16 0.00 R 3.16554 486 68.00 0.00 0.00 R 3.36 0.00 R 3.36558 486 72.00 0.00 0.00 R 3.56 0.00 R 3.56562 486 76.00 0.00 0.00 R 3.74 0.00 R 3.74

566 486 80.00 0.00 0.00 R 3.94 0.00 R 3.94570 486 84.00 0.00 0.00 R 4.12 0.00 R 4.12574 486 88.00 0.00 0.00 R 4.32 0.00 R 4.32578 486 92.00 0.00 0.00 R 4.52 0.00 R 4.52582 486 96.00 0.00 0.00 R 4.70 0.00 R 4.70

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

586 486 100.00 0.00 0.00 R 4.90 0.00 R 4.90590 486 104.00 0.00 0.00 R 5.08 0.00 R 5.08594 486 108.00 0.00 0.00 R 5.28 0.00 R 5.28598 486 112.00 0.00 0.00 R 5.48 0.00 R 5.48602 486 116.00 0.00 0.00 R 5.66 0.00 R 5.66

606 486 120.00 0.00 0.00 R 5.86 0.00 R 5.86610 486 124.00 0.00 0.00 R 6.04 0.00 R 6.04614 486 128.00 0.00 0.00 R 6.24 0.00 R 6.24618 486 132.00 0.00 0.00 R 6.44 0.00 R 6.44622 486 136.00 0.00 0.00 R 6.62 0.00 R 6.62

626 486 140.00 0.00 0.00 R 6.82 0.00 R 6.82630 486 144.00 0.00 0.00 R 7.00 0.00 R 7.00634 486 148.00 0.00 0.00 R 7.20 0.00 R 7.20638 486 152.00 0.00 0.00 R 7.40 0.00 R 7.40642 486 156.00 0.00 0.00 R 7.58 0.00 R 7.58

646 486 160.00 0.00 0.00 R 7.78 0.00 R 7.78650 486 164.00 0.00 0.00 R 7.96 0.00 R 7.96654 486 168.00 0.00 0.00 R 8.16 0.00 R 8.16658 486 172.00 0.00 0.00 R 8.36 0.00 R 8.36662 486 176.00 0.00 0.00 R 8.54 0.00 R 8.54

666 486 180.00 0.00 0.00 R 8.74 0.00 R 8.74670 486 184.00 0.00 0.00 R 8.88 0.00 R 8.88672 486 186.00 0.00 0.00 R 8.92 0.00 R 8.92674 486 186.00 2.00 0.00 R 8.96 0.00 R 8.96676 486 186.00 4.00 0.00 R 8.98 0.00 R 8.98

678 486 186.00 6.00 0.00 R 8.48 0.00 R 8.48682 486 186.00 10.00 0.00 R 7.99 0.00 R 7.99686 486 186.00 14.00 0.00 R 7.49 0.00 R 7.49690 486 186.00 18.00 0.00 R 7.00 0.00 R 7.00694 486 186.00 22.00 0.00 R 6.50 0.00 R 6.50

698 486 186.00 26.00 0.00 R 6.00 0.00 R 6.00702 486 186.00 30.00 0.00 R 5.51 0.00 R 5.51706 486 186.00 34.00 0.00 R 5.01 0.00 R 5.01710 486 186.00 38.00 0.00 R 4.52 0.00 R 4.52714 486 186.00 42.00 0.00 R 4.02 0.00 R 4.02

718 486 186.00 46.00 0.00 R 3.52 0.00 R 3.52722 486 186.00 50.00 0.00 R 3.03 0.00 R 3.03726 486 186.00 54.00 0.00 R 2.53 0.00 R 2.53730 486 186.00 58.00 0.00 R 2.04 0.00 R 2.04734 486 186.00 62.00 0.00 R 1.54 0.00 R 1.54

738 486 186.00 66.00 0.00 R 1.04 0.00 R 1.04742 486 186.00 70.00 0.00 R 0.55 0.00 R 0.55746 486 186.00 74.00 0.00 R 0.05 0.00 R 0.05750 486 186.00 78.00 0.00 0.44 0.00 0.44754 486 186.00 82.00 0.00 0.94 0.00 0.94

758 486 186.00 86.00 0.00 1.44 0.00 1.44762 486 186.00 90.00 0.00 1.93 0.00 1.93766 486 186.00 94.00 0.00 2.43 0.00 2.43770 486 186.00 98.00 0.00 2.92 0.00 2.92774 486 186.00 102.00 0.00 3.42 0.00 3.42

778 486 186.00 106.00 0.00 3.92 0.00 3.92782 486 186.00 110.00 0.00 4.41 0.00 4.41786 486 186.00 114.00 0.00 4.91 0.00 4.91790 486 186.00 118.00 0.00 5.40 0.00 5.40794 486 186.00 122.00 0.00 5.90 0.00 5.90

Table letter L

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

798 486 186.00 126.00 0.00 6.40 0.00 6.40802 486 186.00 130.00 0.00 6.85 0.04 6.89806 486 186.00 134.00 0.00 7.27 0.12 7.39810 486 186.00 138.00 0.00 7.68 0.20 7.88814 486 186.00 142.00 0.00 8.10 0.28 8.38

818 486 186.00 146.00 0.00 8.52 0.36 8.88822 486 186.00 150.00 0.00 8.93 0.44 9.37826 486 186.00 154.00 0.00 9.35 0.52 9.87830 486 186.00 158.00 0.00 9.76 0.60 10.36834 486 186.00 162.00 0.00 10.18 0.68 10.86

838 486 186.00 166.00 0.00 10.60 0.76 11.36842 486 186.00 170.00 0.00 11.01 0.84 11.85846 486 186.00 174.00 0.00 11.43 0.92 12.35850 486 186.00 178.00 0.00 11.84 1.00 12.84854 486 186.00 182.00 0.00 12.26 1.08 13.34

858 486 186.00 186.00 0.00 12.68 1.16 13.84862 486 186.00 190.00 0.00 13.09 1.24 14.33866 486 186.00 194.00 0.00 13.51 1.32 14.83870 486 186.00 198.00 0.00 13.92 1.40 15.32874 486 186.00 202.00 0.00 14.34 1.48 15.82

878 486 186.00 206.00 0.00 14.76 1.56 16.32882 486 186.00 210.00 0.00 15.17 1.64 16.81886 486 186.00 214.00 0.00 15.59 1.72 17.31890 486 186.00 218.00 0.00 16.00 1.80 17.80894 486 186.00 222.00 0.00 16.42 1.88 18.30

898 486 186.00 226.00 0.00 16.84 1.96 18.80902 486 186.00 230.00 0.00 17.25 2.04 19.29906 486 186.00 234.00 0.00 17.67 2.12 19.79910 486 186.00 238.00 0.00 18.08 2.20 20.28914 486 186.00 242.00 0.00 18.50 2.28 20.78

918 486 186.00 246.00 0.00 18.92 2.36 21.28922 486 186.00 250.00 0.00 19.33 2.44 21.77926 486 186.00 254.00 0.00 19.75 2.52 22.27930 486 186.00 258.00 0.00 20.16 2.60 22.76934 486 186.00 262.00 0.00 20.58 2.68 23.26

938 486 186.00 266.00 0.00 21.00 2.76 23.76942 486 186.00 270.00 0.00 21.41 2.84 24.25946 486 186.00 274.00 0.00 21.83 2.92 24.75950 486 186.00 278.00 0.00 22.24 3.00 25.24954 486 186.00 282.00 0.00 22.66 3.08 25.74

958 486 186.00 286.00 0.00 23.08 3.16 26.24962 486 186.00 290.00 0.00 23.49 3.24 26.73966 486 186.00 294.00 0.00 23.91 3.32 27.23970 486 186.00 298.00 0.00 24.32 3.40 27.72974 486 186.00 302.00 0.00 24.74 3.48 28.22

978 486 186.00 306.00 0.00 25.16 3.56 28.72982 486 186.00 310.00 0.00 25.57 3.64 29.21986 486 186.00 314.00 0.00 25.99 3.72 29.71990 486 186.00 318.00 0.00 26.40 3.80 30.20994 486 186.00 322.00 0.00 26.82 3.88 30.70

998 486 186.00 326.00 0.00 27.24 3.96 31.201002 486 186.00 330.00 0.00 27.65 4.04 31.691006 486 186.00 334.00 0.00 28.07 4.12 32.191010 486 186.00 338.00 0.00 28.48 4.20 32.681014 486 186.00 342.00 0.00 28.90 4.28 33.18

Monthly table

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

1018 486 186.00 346.00 0.00 29.32 4.36 33.681022 486 186.00 350.00 0.00 29.73 4.44 34.171026 486 186.00 354.00 0.00 30.15 4.52 34.671030 486 186.00 358.00 0.00 30.56 4.60 35.161034 486 186.00 362.00 0.00 30.98 4.68 35.66

1038 486 186.00 366.00 0.00 31.40 4.76 36.161042 486 186.00 370.00 0.00 31.81 4.84 36.651046 486 186.00 374.00 0.00 32.23 4.92 37.151050 486 186.00 378.00 0.00 32.64 5.00 37.641054 486 186.00 382.00 0.00 33.06 5.08 38.14

1058 486 186.00 386.00 0.00 33.48 5.16 38.641062 486 186.00 390.00 0.00 33.89 5.24 39.131066 486 186.00 394.00 0.00 34.31 5.32 39.631070 486 186.00 398.00 0.00 34.72 5.40 40.121074 486 186.00 402.00 0.00 35.14 5.48 40.62

1078 486 186.00 406.00 0.00 35.56 5.56 41.121082 486 186.00 410.00 0.00 35.97 5.64 41.611086 486 186.00 414.00 0.00 36.39 5.72 42.111090 486 186.00 418.00 0.00 36.80 5.80 42.601094 486 186.00 422.00 0.00 37.22 5.88 43.10

1098 486 186.00 426.00 0.00 37.64 5.96 43.601102 486 186.00 430.00 0.00 38.05 6.04 44.091106 486 186.00 434.00 0.00 38.47 6.12 44.591110 486 186.00 438.00 0.00 38.88 6.20 45.081114 486 186.00 442.00 0.00 39.30 6.28 45.58

1118 486 186.00 446.00 0.00 39.72 6.36 46.081122 486 186.00 450.00 0.00 40.13 6.44 46.571126 486 186.00 454.00 0.00 40.55 6.52 47.071130 486 186.00 458.00 0.00 40.96 6.60 47.561134 486 186.00 462.00 0.00 41.38 6.68 48.06

1138 486 186.00 466.00 0.00 41.80 6.76 48.561142 486 186.00 470.00 0.00 42.21 6.84 49.051146 486 186.00 474.00 0.00 42.63 6.92 49.551150 486 186.00 478.00 0.00 43.04 7.00 50.041154 486 186.00 482.00 0.00 43.46 7.08 50.54

1158 486 186.00 486.00 0.00 43.88 7.16 51.041162 486 186.00 490.00 0.00 44.29 7.24 51.531166 486 186.00 494.00 0.00 44.71 7.32 52.031170 486 186.00 498.00 0.00 45.12 7.40 52.521174 486 186.00 502.00 0.00 45.54 7.48 53.02

1178 486 186.00 506.00 0.00 45.96 7.56 53.521182 486 186.00 510.00 0.00 46.37 7.64 54.011186 486 186.00 514.00 0.00 46.79 7.72 54.511190 486 186.00 518.00 0.00 47.20 7.80 55.001194 486 186.00 522.00 0.00 47.62 7.88 55.50

1198 486 186.00 526.00 0.00 48.04 7.96 56.001202 486 186.00 530.00 0.00 48.45 8.04 56.491206 486 186.00 534.00 0.00 48.87 8.12 56.991210 486 186.00 538.00 0.00 49.28 8.20 57.481214 486 186.00 542.00 0.00 49.70 8.28 57.98

1218 486 186.00 546.00 0.00 50.12 8.36 58.481222 486 186.00 550.00 0.00 50.53 8.44 58.971226 486 186.00 554.00 0.00 50.95 8.52 59.471230 486 186.00 558.00 0.00 51.36 8.60 59.961234 486 186.00 562.00 0.00 51.78 8.68 60.46

Table letter L

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Page 86

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

1238 486 186.00 566.00 0.00 52.20 8.76 60.961242 486 186.00 570.00 0.00 52.61 8.84 61.451246 486 186.00 574.00 0.00 53.03 8.92 61.951250 486 186.00 578.00 0.00 53.44 9.00 62.441254 486 186.00 582.00 0.00 53.86 9.08 62.94

1258 486 186.00 586.00 0.00 54.28 9.16 63.441262 486 186.00 590.00 0.00 54.69 9.24 63.931266 486 186.00 594.00 0.00 55.11 9.32 64.431270 486 186.00 598.00 0.00 55.52 9.40 64.921274 486 186.00 602.00 0.00 55.94 9.48 65.42

1278 486 186.00 606.00 0.00 56.36 9.56 65.921282 486 186.00 610.00 0.00 56.77 9.64 66.411286 486 186.00 614.00 0.00 57.19 9.72 66.911290 486 186.00 618.00 0.00 57.60 9.80 67.401294 486 186.00 622.00 0.00 58.02 9.88 67.90

1298 486 186.00 626.00 0.00 58.44 9.96 68.401302 486 186.00 630.00 0.00 58.85 10.04 68.891306 486 186.00 634.00 0.00 59.27 10.12 69.391310 486 186.00 638.00 0.00 59.68 10.20 69.881314 486 186.00 642.00 0.00 60.10 10.28 70.38

1318 486 186.00 646.00 0.00 60.52 10.36 70.881322 486 186.00 650.00 0.00 60.93 10.44 71.371326 486 186.00 654.00 0.00 61.35 10.52 71.871330 486 186.00 658.00 0.00 61.76 10.60 72.361334 486 186.00 662.00 0.00 62.18 10.68 72.86

1338 486 186.00 666.00 0.00 62.60 10.76 73.361342 486 186.00 670.00 0.00 63.01 10.84 73.851346 486 186.00 674.00 0.00 63.43 10.92 74.351350 486 186.00 678.00 0.00 63.84 11.00 74.841354 486 186.00 682.00 0.00 64.26 11.08 75.34

1358 486 186.00 686.00 0.00 64.68 11.16 75.841362 486 186.00 690.00 0.00 65.09 11.24 76.331366 486 186.00 694.00 0.00 65.51 11.32 76.831370 486 186.00 698.00 0.00 65.92 11.40 77.321374 486 186.00 702.00 0.00 66.34 11.48 77.82

1378 486 186.00 706.00 0.00 66.76 11.56 78.321382 486 186.00 710.00 0.00 67.17 11.64 78.811386 486 186.00 714.00 0.00 67.59 11.72 79.311390 486 186.00 718.00 0.00 68.00 11.80 79.801394 486 186.00 722.00 0.00 68.42 11.88 80.30

1398 486 186.00 726.00 0.00 68.84 11.96 80.801402 486 186.00 730.00 0.00 69.25 12.04 81.291406 486 186.00 734.00 0.00 69.67 12.12 81.791410 486 186.00 738.00 0.00 70.08 12.20 82.281414 486 186.00 742.00 0.00 70.50 12.28 82.78

1418 486 186.00 746.00 0.00 70.92 12.36 83.281422 486 186.00 750.00 0.00 71.33 12.44 83.771426 486 186.00 754.00 0.00 71.75 12.52 84.271430 486 186.00 758.00 0.00 72.16 12.60 84.761434 486 186.00 762.00 0.00 72.58 12.68 85.26

1438 486 186.00 766.00 0.00 73.00 12.76 85.761442 486 186.00 770.00 0.00 73.41 12.84 86.251446 486 186.00 774.00 0.00 73.83 12.92 86.751450 486 186.00 778.00 0.00 74.24 13.00 87.241454 486 186.00 782.00 0.00 74.66 13.08 87.74

Monthly table

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Page 87

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

1458 486 186.00 786.00 0.00 75.08 13.16 88.241462 486 186.00 790.00 0.00 75.49 13.24 88.731466 486 186.00 794.00 0.00 75.91 13.32 89.231470 486 186.00 798.00 0.00 76.32 13.40 89.721474 486 186.00 802.00 0.00 76.74 13.48 90.22

1478 486 186.00 806.00 0.00 77.16 13.56 90.721482 486 186.00 810.00 0.00 77.57 13.64 91.211486 486 186.00 814.00 0.00 77.99 13.72 91.711490 486 186.00 818.00 0.00 78.40 13.80 92.201494 486 186.00 822.00 0.00 78.82 13.88 92.70

1498 486 186.00 826.00 0.00 79.24 13.96 93.201502 486 186.00 830.00 0.00 79.65 14.04 93.691506 486 186.00 834.00 0.00 80.07 14.12 94.191510 486 186.00 838.00 0.00 80.48 14.20 94.681514 486 186.00 842.00 0.00 80.90 14.28 95.18

1518 486 186.00 846.00 0.00 81.32 14.36 95.681522 486 186.00 850.00 0.00 81.73 14.44 96.171526 486 186.00 854.00 0.00 82.15 14.52 96.671530 486 186.00 858.00 0.00 82.56 14.60 97.161534 486 186.00 862.00 0.00 82.98 14.68 97.66

1538 486 186.00 866.00 0.00 83.40 14.76 98.161542 486 186.00 870.00 0.00 83.81 14.84 98.651546 486 186.00 874.00 0.00 84.23 14.92 99.151550 486 186.00 878.00 0.00 84.64 15.00 99.641554 486 186.00 882.00 0.00 85.06 15.08 100.14

1558 486 186.00 886.00 0.00 85.48 15.16 100.641562 486 186.00 890.00 0.00 85.89 15.24 101.131566 486 186.00 894.00 0.00 86.31 15.32 101.631570 486 186.00 898.00 0.00 86.72 15.40 102.121574 486 186.00 902.00 0.00 87.14 15.48 102.62

1578 486 186.00 906.00 0.00 87.56 15.56 103.121582 486 186.00 910.00 0.00 87.97 15.64 103.611586 486 186.00 914.00 0.00 88.39 15.72 104.111590 486 186.00 918.00 0.00 88.80 15.80 104.601594 486 186.00 922.00 0.00 89.22 15.88 105.10

1598 486 186.00 926.00 0.00 89.64 15.96 105.601602 486 186.00 930.00 0.00 90.05 16.04 106.091606 486 186.00 934.00 0.00 90.47 16.12 106.591610 486 186.00 938.00 0.00 90.88 16.20 107.081614 486 186.00 942.00 0.00 91.30 16.28 107.58

1618 486 186.00 946.00 0.00 91.72 16.36 108.081622 486 186.00 950.00 0.00 92.13 16.44 108.571626 486 186.00 954.00 0.00 92.55 16.52 109.071630 486 186.00 958.00 0.00 92.96 16.60 109.561634 486 186.00 962.00 0.00 93.38 16.68 110.06

1638 486 186.00 966.00 0.00 93.80 16.76 110.561642 486 186.00 970.00 0.00 94.21 16.84 111.051646 486 186.00 974.00 0.00 94.63 16.92 111.551650 486 186.00 978.00 0.00 95.04 17.00 112.041654 486 186.00 982.00 0.00 95.46 17.08 112.54

1658 486 186.00 986.00 0.00 95.88 17.16 113.041662 486 186.00 990.00 0.00 96.29 17.24 113.531666 486 186.00 994.00 0.00 96.71 17.32 114.031670 486 186.00 998.00 0.00 97.12 17.40 114.521674 486 186.00 1002.00 0.00 97.54 17.48 115.02

Table letter L

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Page 88

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

1678 486 186.00 1006.00 0.00 97.96 17.56 115.521682 486 186.00 1010.00 0.00 98.37 17.64 116.011686 486 186.00 1014.00 0.00 98.79 17.72 116.511690 486 186.00 1018.00 0.00 99.20 17.80 117.001694 486 186.00 1022.00 0.00 99.62 17.88 117.50

1698 486 186.00 1026.00 0.00 100.04 17.96 118.001702 486 186.00 1030.00 0.00 100.45 18.04 118.491706 486 186.00 1034.00 0.00 100.87 18.12 118.991710 486 186.00 1038.00 0.00 101.28 18.20 119.481714 486 186.00 1042.00 0.00 101.70 18.28 119.98

1718 486 186.00 1046.00 0.00 102.12 18.36 120.481722 486 186.00 1050.00 0.00 102.53 18.44 120.971726 486 186.00 1054.00 0.00 102.95 18.52 121.471730 486 186.00 1058.00 0.00 103.36 18.60 121.961734 486 186.00 1062.00 0.00 103.78 18.68 122.46

1738 486 186.00 1066.00 0.00 104.20 18.76 122.961742 486 186.00 1070.00 0.00 104.61 18.84 123.451746 486 186.00 1074.00 0.00 105.03 18.92 123.951750 486 186.00 1078.00 0.00 105.44 19.00 124.441754 486 186.00 1082.00 0.00 105.86 19.08 124.94

1758 486 186.00 1086.00 0.00 106.28 19.16 125.441762 486 186.00 1090.00 0.00 106.69 19.24 125.931766 486 186.00 1094.00 0.00 107.11 19.32 126.431770 486 186.00 1098.00 0.00 107.52 19.40 126.921774 486 186.00 1102.00 0.00 107.94 19.48 127.42

1778 486 186.00 1106.00 0.00 108.36 19.56 127.921782 486 186.00 1110.00 0.00 108.77 19.64 128.411786 486 186.00 1114.00 0.00 109.19 19.72 128.911790 486 186.00 1118.00 0.00 109.60 19.80 129.401794 486 186.00 1122.00 0.00 110.02 19.88 129.90

1798 486 186.00 1126.00 0.00 110.44 19.96 130.401802 486 186.00 1130.00 0.00 110.85 20.04 130.891806 486 186.00 1134.00 0.00 111.27 20.12 131.391810 486 186.00 1138.00 0.00 111.68 20.20 131.881814 486 186.00 1142.00 0.00 112.10 20.28 132.38

1818 486 186.00 1146.00 0.00 112.52 20.36 132.881822 486 186.00 1150.00 0.00 112.93 20.44 133.371826 486 186.00 1154.00 0.00 113.35 20.52 133.871830 486 186.00 1158.00 0.00 113.76 20.60 134.361834 486 186.00 1162.00 0.00 114.18 20.68 134.86

1838 486 186.00 1166.00 0.00 114.60 20.76 135.361842 486 186.00 1170.00 0.00 115.01 20.84 135.851846 486 186.00 1174.00 0.00 115.43 20.92 136.351850 486 186.00 1178.00 0.00 115.84 21.00 136.841854 486 186.00 1182.00 0.00 116.26 21.08 137.34

1858 486 186.00 1186.00 0.00 116.68 21.16 137.841862 486 186.00 1190.00 0.00 117.09 21.24 138.331866 486 186.00 1194.00 0.00 117.51 21.32 138.831870 486 186.00 1198.00 0.00 117.92 21.40 139.321874 486 186.00 1202.00 0.00 118.34 21.48 139.82

1878 486 186.00 1206.00 0.00 118.76 21.56 140.321882 486 186.00 1210.00 0.00 119.17 21.64 140.811886 486 186.00 1214.00 0.00 119.59 21.72 141.311890 486 186.00 1218.00 0.00 120.00 21.80 141.801894 486 186.00 1222.00 0.00 120.42 21.88 142.30

Monthly table

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Page 89

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

1898 486 186.00 1226.00 0.00 120.84 21.96 142.801902 486 186.00 1230.00 0.00 121.25 22.04 143.291906 486 186.00 1234.00 0.00 121.67 22.12 143.791910 486 186.00 1238.00 0.00 122.08 22.20 144.281914 486 186.00 1242.00 0.00 122.50 22.28 144.78

1918 486 186.00 1246.00 0.00 122.92 22.36 145.281922 486 186.00 1250.00 0.00 123.33 22.44 145.771926 486 186.00 1254.00 0.00 123.75 22.52 146.271930 486 186.00 1258.00 0.00 124.16 22.60 146.761934 486 186.00 1262.00 0.00 124.58 22.68 147.26

1938 486 186.00 1266.00 0.00 125.00 22.76 147.761942 486 186.00 1270.00 0.00 125.41 22.84 148.251946 486 186.00 1274.00 0.00 125.83 22.92 148.751950 486 186.00 1278.00 0.00 126.24 23.00 149.241954 486 186.00 1282.00 0.00 126.66 23.08 149.74

1958 486 186.00 1286.00 0.00 127.08 23.16 150.241962 486 186.00 1290.00 0.00 127.49 23.24 150.731966 486 186.00 1294.00 0.00 127.91 23.32 151.231970 486 186.00 1298.00 0.00 128.32 23.40 151.721974 486 186.00 1302.00 0.00 128.74 23.48 152.22

1978 486 186.00 1306.00 0.00 129.16 23.56 152.721982 486 186.00 1310.00 0.00 129.57 23.64 153.211986 486 186.00 1314.00 0.00 129.99 23.72 153.711990 486 186.00 1318.00 0.00 130.40 23.80 154.201994 486 186.00 1322.00 0.00 130.82 23.88 154.70

1998 486 186.00 1326.00 0.00 131.24 23.96 155.202002 486 186.00 1330.00 0.00 131.65 24.04 155.692006 486 186.00 1334.00 0.00 132.07 24.12 156.192010 486 186.00 1338.00 0.00 132.48 24.20 156.682014 486 186.00 1342.00 0.00 132.90 24.28 157.18

2018 486 186.00 1346.00 0.00 133.32 24.36 157.682022 486 186.00 1350.00 0.00 133.73 24.44 158.172026 486 186.00 1354.00 0.00 134.15 24.52 158.672030 486 186.00 1358.00 0.00 134.56 24.60 159.162034 486 186.00 1362.00 0.00 134.98 24.68 159.66

2038 486 186.00 1366.00 0.00 135.40 24.76 160.162042 486 186.00 1370.00 0.00 135.81 24.84 160.652046 486 186.00 1374.00 0.00 136.23 24.92 161.152050 486 186.00 1378.00 0.00 136.64 25.00 161.642054 486 186.00 1382.00 0.00 137.06 25.08 162.14

2058 486 186.00 1386.00 0.00 137.48 25.16 162.642062 486 186.00 1390.00 0.00 137.89 25.24 163.132066 486 186.00 1394.00 0.00 138.31 25.32 163.632070 486 186.00 1398.00 0.00 138.72 25.40 164.122074 486 186.00 1402.00 0.00 139.14 25.48 164.62

2078 486 186.00 1406.00 0.00 139.56 25.56 165.122082 486 186.00 1410.00 0.00 139.97 25.64 165.612086 486 186.00 1414.00 0.00 140.39 25.72 166.112090 486 186.00 1418.00 0.00 140.80 25.80 166.602094 486 186.00 1422.00 0.00 141.22 25.88 167.10

2098 486 186.00 1426.00 0.00 141.64 25.96 167.602102 486 186.00 1430.00 0.00 142.05 26.04 168.092106 486 186.00 1434.00 0.00 142.47 26.12 168.592110 486 186.00 1438.00 0.00 142.88 26.20 169.082114 486 186.00 1442.00 0.00 143.30 26.28 169.58

Table letter L

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Page 90

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

2118 486 186.00 1446.00 0.00 143.72 26.36 170.082122 486 186.00 1450.00 0.00 144.13 26.44 170.572126 486 186.00 1454.00 0.00 144.55 26.52 171.072130 486 186.00 1458.00 0.00 144.96 26.60 171.562134 486 186.00 1462.00 0.00 145.38 26.68 172.06

2138 486 186.00 1466.00 0.00 145.80 26.76 172.562142 486 186.00 1470.00 0.00 146.21 26.84 173.052146 486 186.00 1474.00 0.00 146.63 26.92 173.552150 486 186.00 1478.00 0.00 147.04 27.00 174.042154 486 186.00 1482.00 0.00 147.46 27.08 174.54

2158 486 186.00 1486.00 0.00 147.88 27.16 175.042162 486 186.00 1490.00 0.00 148.29 27.24 175.532166 486 186.00 1494.00 0.00 148.71 27.32 176.032170 486 186.00 1498.00 0.00 149.12 27.40 176.522174 486 186.00 1502.00 0.00 149.54 27.48 177.02

2178 486 186.00 1506.00 0.00 149.96 27.56 177.522182 486 186.00 1510.00 0.00 150.37 27.64 178.012186 486 186.00 1514.00 0.00 150.79 27.72 178.512190 486 186.00 1518.00 0.00 151.20 27.80 179.002194 486 186.00 1522.00 0.00 151.62 27.88 179.50

2198 486 186.00 1526.00 0.00 152.04 27.96 180.002202 486 186.00 1530.00 0.00 152.45 28.04 180.492206 486 186.00 1534.00 0.00 152.87 28.12 180.992210 486 186.00 1538.00 0.00 153.28 28.20 181.482214 486 186.00 1542.00 0.00 153.70 28.28 181.98

2218 486 186.00 1546.00 0.00 154.12 28.36 182.482222 486 186.00 1550.00 0.00 154.53 28.44 182.972226 486 186.00 1554.00 0.00 154.95 28.52 183.472230 486 186.00 1558.00 0.00 155.36 28.60 183.962234 486 186.00 1562.00 0.00 155.78 28.68 184.46

2238 486 186.00 1566.00 0.00 156.20 28.76 184.962242 486 186.00 1570.00 0.00 156.61 28.84 185.452246 486 186.00 1574.00 0.00 157.03 28.92 185.952250 486 186.00 1578.00 0.00 157.44 29.00 186.442254 486 186.00 1582.00 0.00 157.86 29.08 186.94

2258 486 186.00 1586.00 0.00 158.28 29.16 187.442262 486 186.00 1590.00 0.00 158.69 29.24 187.932266 486 186.00 1594.00 0.00 159.11 29.32 188.432270 486 186.00 1598.00 0.00 159.52 29.40 188.922274 486 186.00 1602.00 0.00 159.94 29.48 189.42

2278 486 186.00 1606.00 0.00 160.36 29.56 189.922282 486 186.00 1610.00 0.00 160.77 29.64 190.412286 486 186.00 1614.00 0.00 161.19 29.72 190.912290 486 186.00 1618.00 0.00 161.60 29.80 191.402294 486 186.00 1622.00 0.00 162.02 29.88 191.90

2298 486 186.00 1626.00 0.00 162.44 29.96 192.402302 486 186.00 1630.00 0.00 162.85 30.04 192.892306 486 186.00 1634.00 0.00 163.27 30.12 193.392310 486 186.00 1638.00 0.00 163.68 30.20 193.882314 486 186.00 1642.00 0.00 164.10 30.28 194.38

2318 486 186.00 1646.00 0.00 164.52 30.36 194.882322 486 186.00 1650.00 0.00 164.93 30.44 195.372326 486 186.00 1654.00 0.00 165.35 30.52 195.872330 486 186.00 1658.00 0.00 165.76 30.60 196.362334 486 186.00 1662.00 0.00 166.18 30.68 196.86

Monthly table

Page 93: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 91

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

2338 486 186.00 1666.00 0.00 166.60 30.76 197.362342 486 186.00 1670.00 0.00 167.01 30.84 197.852346 486 186.00 1674.00 0.00 167.43 30.92 198.352350 486 186.00 1678.00 0.00 167.84 31.00 198.842354 486 186.00 1682.00 0.00 168.26 31.08 199.34

2358 486 186.00 1686.00 0.00 168.68 31.16 199.842362 486 186.00 1690.00 0.00 169.09 31.24 200.332366 486 186.00 1694.00 0.00 169.51 31.32 200.832370 486 186.00 1698.00 0.00 169.92 31.40 201.322374 486 186.00 1702.00 0.00 170.34 31.48 201.82

2378 486 186.00 1706.00 0.00 170.76 31.56 202.322382 486 186.00 1710.00 0.00 171.17 31.64 202.812386 486 186.00 1714.00 0.00 171.59 31.72 203.312390 486 186.00 1718.00 0.00 172.00 31.80 203.802394 486 186.00 1722.00 0.00 172.42 31.88 204.30

2398 486 186.00 1726.00 0.00 172.84 31.96 204.802402 486 186.00 1730.00 0.00 173.25 32.04 205.292406 486 186.00 1734.00 0.00 173.67 32.12 205.792410 486 186.00 1738.00 0.00 174.08 32.20 206.282414 486 186.00 1742.00 0.00 174.50 32.28 206.78

2418 486 186.00 1746.00 0.00 174.92 32.36 207.282422 486 186.00 1750.00 0.00 175.33 32.44 207.772426 486 186.00 1754.00 0.00 175.75 32.52 208.272430 486 186.00 1758.00 0.00 176.16 32.60 208.762434 486 186.00 1762.00 0.00 176.58 32.68 209.26

2438 486 186.00 1766.00 0.00 177.00 32.76 209.762442 486 186.00 1770.00 0.00 177.41 32.84 210.252446 486 186.00 1774.00 0.00 177.83 32.92 210.752450 486 186.00 1778.00 0.00 178.24 33.00 211.242454 486 186.00 1782.00 0.00 178.66 33.08 211.74

2458 486 186.00 1786.00 0.00 179.08 33.16 212.242462 486 186.00 1790.00 0.00 179.49 33.24 212.732466 486 186.00 1794.00 0.00 179.91 33.32 213.232470 486 186.00 1798.00 0.00 180.32 33.40 213.722474 486 186.00 1802.00 0.00 180.74 33.48 214.22

2478 486 186.00 1806.00 0.00 181.16 33.56 214.722482 486 186.00 1810.00 0.00 181.57 33.64 215.212486 486 186.00 1814.00 0.00 181.99 33.72 215.712490 486 186.00 1818.00 0.00 182.40 33.80 216.202494 486 186.00 1822.00 0.00 182.82 33.88 216.70

2498 486 186.00 1826.00 0.00 183.24 33.96 217.202502 486 186.00 1830.00 0.00 183.65 34.04 217.692506 486 186.00 1834.00 0.00 184.07 34.12 218.192510 486 186.00 1838.00 0.00 184.48 34.20 218.682514 486 186.00 1842.00 0.00 184.90 34.28 219.18

2518 486 186.00 1846.00 0.00 185.32 34.36 219.682522 486 186.00 1850.00 0.00 185.73 34.44 220.172526 486 186.00 1854.00 0.00 186.15 34.52 220.672530 486 186.00 1858.00 0.00 186.56 34.60 221.162534 486 186.00 1862.00 0.00 186.98 34.68 221.66

2538 486 186.00 1866.00 0.00 187.40 34.76 222.162542 486 186.00 1870.00 0.00 187.81 34.84 222.652546 486 186.00 1874.00 0.00 188.23 34.92 223.152550 486 186.00 1878.00 0.00 188.64 35.00 223.642554 486 186.00 1882.00 0.00 189.06 35.08 224.14

Table letter L

Page 94: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 92

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

2558 486 186.00 1886.00 0.00 189.48 35.16 224.642562 486 186.00 1890.00 0.00 189.89 35.24 225.132566 486 186.00 1894.00 0.00 190.31 35.32 225.632570 486 186.00 1898.00 0.00 190.72 35.40 226.122574 486 186.00 1902.00 0.00 191.14 35.48 226.62

2578 486 186.00 1906.00 0.00 191.56 35.56 227.122582 486 186.00 1910.00 0.00 191.97 35.64 227.612586 486 186.00 1914.00 0.00 192.39 35.72 228.112590 486 186.00 1918.00 0.00 192.80 35.80 228.602594 486 186.00 1922.00 0.00 193.22 35.88 229.10

2598 486 186.00 1926.00 0.00 193.64 35.96 229.602602 486 186.00 1930.00 0.00 194.05 36.04 230.092606 486 186.00 1934.00 0.00 194.47 36.12 230.592610 486 186.00 1938.00 0.00 194.88 36.20 231.082614 486 186.00 1942.00 0.00 195.30 36.28 231.58

2618 486 186.00 1946.00 0.00 195.72 36.36 232.082622 486 186.00 1950.00 0.00 196.13 36.44 232.572626 486 186.00 1954.00 0.00 196.55 36.52 233.072630 486 186.00 1958.00 0.00 196.96 36.60 233.562634 486 186.00 1962.00 0.00 197.38 36.68 234.06

2638 486 186.00 1966.00 0.00 197.80 36.76 234.562642 486 186.00 1970.00 0.00 198.21 36.84 235.052646 486 186.00 1974.00 0.00 198.63 36.92 235.552650 486 186.00 1978.00 0.00 199.04 37.00 236.042654 486 186.00 1982.00 0.00 199.46 37.08 236.54

2658 486 186.00 1986.00 0.00 199.88 37.16 237.042662 486 186.00 1990.00 0.00 200.29 37.24 237.532666 486 186.00 1994.00 0.00 200.71 37.32 238.032670 486 186.00 1998.00 0.00 201.12 37.40 238.522674 486 186.00 2002.00 0.00 201.54 37.48 239.02

2678 486 186.00 2006.00 0.00 201.96 37.56 239.522682 486 186.00 2010.00 0.00 202.37 37.64 240.012686 486 186.00 2014.00 0.00 202.79 37.72 240.512690 486 186.00 2018.00 0.00 203.20 37.80 241.002694 486 186.00 2022.00 0.00 203.62 37.88 241.50

2698 486 186.00 2026.00 0.00 204.04 37.96 242.002702 486 186.00 2030.00 0.00 204.45 38.04 242.492706 486 186.00 2034.00 0.00 204.87 38.12 242.992710 486 186.00 2038.00 0.00 205.28 38.20 243.482714 486 186.00 2042.00 0.00 205.70 38.28 243.98

2718 486 186.00 2046.00 0.00 206.12 38.36 244.482722 486 186.00 2050.00 0.00 206.53 38.44 244.972726 486 186.00 2054.00 0.00 206.95 38.52 245.472730 486 186.00 2058.00 0.00 207.36 38.60 245.962734 486 186.00 2062.00 0.00 207.78 38.68 246.46

2738 486 186.00 2066.00 0.00 208.20 38.76 246.962742 486 186.00 2070.00 0.00 208.61 38.84 247.452746 486 186.00 2074.00 0.00 209.03 38.92 247.952750 486 186.00 2078.00 0.00 209.44 39.00 248.442754 486 186.00 2082.00 0.00 209.86 39.08 248.94

2758 486 186.00 2086.00 0.00 210.28 39.16 249.442762 486 186.00 2090.00 0.00 210.69 39.24 249.932766 486 186.00 2094.00 0.00 211.11 39.32 250.432770 486 186.00 2098.00 0.00 211.52 39.40 250.922774 486 186.00 2102.00 0.00 211.94 39.48 251.42

Monthly table

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

2778 486 186.00 2106.00 0.00 212.36 39.56 251.922782 486 186.00 2110.00 0.00 212.77 39.64 252.412786 486 186.00 2114.00 0.00 213.19 39.72 252.912790 486 186.00 2118.00 0.00 213.60 39.80 253.402794 486 186.00 2122.00 0.00 214.02 39.88 253.90

2798 486 186.00 2126.00 0.00 214.44 39.96 254.402802 486 186.00 2130.00 0.00 214.85 40.04 254.892806 486 186.00 2134.00 0.00 215.27 40.12 255.392810 486 186.00 2138.00 0.00 215.68 40.20 255.882814 486 186.00 2142.00 0.00 216.10 40.28 256.38

2818 486 186.00 2146.00 0.00 216.52 40.36 256.882822 486 186.00 2150.00 0.00 216.93 40.44 257.372826 486 186.00 2154.00 0.00 217.35 40.52 257.872830 486 186.00 2158.00 0.00 217.76 40.60 258.362834 486 186.00 2162.00 0.00 218.18 40.68 258.86

2838 486 186.00 2166.00 0.00 218.60 40.76 259.362842 486 186.00 2170.00 0.00 219.01 40.84 259.852846 486 186.00 2174.00 0.00 219.43 40.92 260.352850 486 186.00 2178.00 0.00 219.84 41.00 260.842854 486 186.00 2182.00 0.00 220.26 41.08 261.34

2858 486 186.00 2186.00 0.00 220.68 41.16 261.842862 486 186.00 2190.00 0.00 221.09 41.24 262.332866 486 186.00 2194.00 0.00 221.51 41.32 262.832870 486 186.00 2198.00 0.00 221.92 41.40 263.322874 486 186.00 2202.00 0.00 222.34 41.48 263.82

2878 486 186.00 2206.00 0.00 222.76 41.56 264.322882 486 186.00 2210.00 0.00 223.17 41.64 264.812886 486 186.00 2214.00 0.00 223.59 41.72 265.312890 486 186.00 2218.00 0.00 224.00 41.80 265.802894 486 186.00 2222.00 0.00 224.42 41.88 266.30

2898 486 186.00 2226.00 0.00 224.84 41.96 266.802902 486 186.00 2230.00 0.00 225.25 42.04 267.292906 486 186.00 2234.00 0.00 225.67 42.12 267.792910 486 186.00 2238.00 0.00 226.08 42.20 268.282914 486 186.00 2242.00 0.00 226.50 42.28 268.78

2918 486 186.00 2246.00 0.00 226.92 42.36 269.282922 486 186.00 2250.00 0.00 227.33 42.44 269.772926 486 186.00 2254.00 0.00 227.75 42.52 270.272930 486 186.00 2258.00 0.00 228.16 42.60 270.762934 486 186.00 2262.00 0.00 228.58 42.68 271.26

2938 486 186.00 2266.00 0.00 229.00 42.76 271.762942 486 186.00 2270.00 0.00 229.41 42.84 272.252946 486 186.00 2274.00 0.00 229.83 42.92 272.752950 486 186.00 2278.00 0.00 230.24 43.00 273.242954 486 186.00 2282.00 0.00 230.66 43.08 273.74

2958 486 186.00 2286.00 0.00 231.08 43.16 274.242962 486 186.00 2290.00 0.00 231.49 43.24 274.732966 486 186.00 2294.00 0.00 231.91 43.32 275.232970 486 186.00 2298.00 0.00 232.32 43.40 275.722974 486 186.00 2302.00 0.00 232.74 43.48 276.22

2978 486 186.00 2306.00 0.00 233.16 43.56 276.722982 486 186.00 2310.00 0.00 233.57 43.64 277.212986 486 186.00 2314.00 0.00 233.99 43.72 277.712990 486 186.00 2318.00 0.00 234.40 43.80 278.202994 486 186.00 2322.00 0.00 234.82 43.88 278.70

Table letter L

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

2998 486 186.00 2326.00 0.00 235.24 43.96 279.203002 486 186.00 2330.00 0.00 235.65 44.04 279.693006 486 186.00 2334.00 0.00 236.07 44.12 280.193010 486 186.00 2338.00 0.00 236.48 44.20 280.683014 486 186.00 2342.00 0.00 236.90 44.28 281.18

3018 486 186.00 2346.00 0.00 237.32 44.36 281.683022 486 186.00 2350.00 0.00 237.73 44.44 282.173026 486 186.00 2354.00 0.00 238.15 44.52 282.673030 486 186.00 2358.00 0.00 238.56 44.60 283.163034 486 186.00 2362.00 0.00 238.98 44.68 283.66

3038 486 186.00 2366.00 0.00 239.40 44.76 284.163042 486 186.00 2370.00 0.00 239.81 44.84 284.653046 486 186.00 2374.00 0.00 240.23 44.92 285.153050 486 186.00 2378.00 0.00 240.64 45.00 285.643054 486 186.00 2382.00 0.00 241.06 45.08 286.14

3058 486 186.00 2386.00 0.00 241.48 45.16 286.643062 486 186.00 2390.00 0.00 241.89 45.24 287.133066 486 186.00 2394.00 0.00 242.31 45.32 287.633070 486 186.00 2398.00 0.00 242.72 45.40 288.123074 486 186.00 2402.00 0.00 243.14 45.48 288.62

3078 486 186.00 2406.00 0.00 243.56 45.56 289.123082 486 186.00 2410.00 0.00 243.97 45.64 289.613086 486 186.00 2414.00 0.00 244.39 45.72 290.113090 486 186.00 2418.00 0.00 244.80 45.80 290.603094 486 186.00 2422.00 0.00 245.22 45.88 291.10

3098 486 186.00 2426.00 0.00 245.64 45.96 291.603102 486 186.00 2430.00 0.00 246.05 46.04 292.093106 486 186.00 2434.00 0.00 246.47 46.12 292.593110 486 186.00 2438.00 0.00 246.88 46.20 293.083114 486 186.00 2442.00 0.00 247.30 46.28 293.58

3118 486 186.00 2446.00 0.00 247.72 46.36 294.083122 486 186.00 2450.00 0.00 248.13 46.44 294.573126 486 186.00 2454.00 0.00 248.55 46.52 295.073130 486 186.00 2458.00 0.00 248.96 46.60 295.563134 486 186.00 2462.00 0.00 249.38 46.68 296.06

3138 486 186.00 2466.00 0.00 249.80 46.76 296.563142 486 186.00 2470.00 0.00 250.21 46.84 297.053146 486 186.00 2474.00 0.00 250.63 46.92 297.553150 486 186.00 2478.00 0.00 251.04 47.00 298.043154 486 186.00 2482.00 0.00 251.46 47.08 298.54

3158 486 186.00 2486.00 0.00 251.88 47.16 299.043162 486 186.00 2490.00 0.00 252.29 47.24 299.533166 486 186.00 2494.00 0.00 252.71 47.32 300.033170 486 186.00 2498.00 0.00 253.12 47.40 300.523174 486 186.00 2502.00 0.00 253.54 47.48 301.02

3178 486 186.00 2506.00 0.00 253.96 47.56 301.523182 486 186.00 2510.00 0.00 254.37 47.64 302.013186 486 186.00 2514.00 0.00 254.79 47.72 302.513190 486 186.00 2518.00 0.00 255.20 47.80 303.003194 486 186.00 2522.00 0.00 255.62 47.88 303.50

3198 486 186.00 2526.00 0.00 256.04 47.96 304.003202 486 186.00 2530.00 0.00 256.45 48.04 304.493206 486 186.00 2534.00 0.00 256.87 48.12 304.993210 486 186.00 2538.00 0.00 257.28 48.20 305.483214 486 186.00 2542.00 0.00 257.70 48.28 305.98

Monthly table

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

3218 486 186.00 2546.00 0.00 258.12 48.36 306.483222 486 186.00 2550.00 0.00 258.53 48.44 306.973226 486 186.00 2554.00 0.00 258.95 48.52 307.473230 486 186.00 2558.00 0.00 259.36 48.60 307.963234 486 186.00 2562.00 0.00 259.78 48.68 308.46

3238 486 186.00 2566.00 0.00 260.20 48.76 308.963242 486 186.00 2570.00 0.00 260.61 48.84 309.453246 486 186.00 2574.00 0.00 261.03 48.92 309.953250 486 186.00 2578.00 0.00 261.44 49.00 310.443254 486 186.00 2582.00 0.00 261.86 49.08 310.94

3258 486 186.00 2586.00 0.00 262.28 49.16 311.443262 486 186.00 2590.00 0.00 262.69 49.24 311.933266 486 186.00 2594.00 0.00 263.11 49.32 312.433270 486 186.00 2598.00 0.00 263.52 49.40 312.923274 486 186.00 2602.00 0.00 263.94 49.48 313.42

3278 486 186.00 2606.00 0.00 264.36 49.56 313.923282 486 186.00 2610.00 0.00 264.77 49.64 314.413286 486 186.00 2614.00 0.00 265.19 49.72 314.913290 486 186.00 2618.00 0.00 265.60 49.80 315.403294 486 186.00 2622.00 0.00 266.02 49.88 315.90

3298 486 186.00 2626.00 0.00 266.44 49.96 316.403302 486 186.00 2630.00 0.00 266.85 50.04 316.893306 486 186.00 2634.00 0.00 267.27 50.12 317.393310 486 186.00 2638.00 0.00 267.68 50.20 317.883314 486 186.00 2642.00 0.00 268.10 50.28 318.38

3318 486 186.00 2646.00 0.00 268.52 50.36 318.883322 486 186.00 2650.00 0.00 268.93 50.44 319.373326 486 186.00 2654.00 0.00 269.35 50.52 319.873330 486 186.00 2658.00 0.00 269.76 50.60 320.363334 486 186.00 2662.00 0.00 270.13 50.67 320.80

3337 486 186.00 2665.00 0.00 270.28 50.70 320.983338 486 186.00 2665.00 1.00 270.69 50.76 321.453342 486 186.00 2665.00 5.00 271.25 50.84 322.093346 486 186.00 2665.00 9.00 271.80 50.92 322.723350 486 186.00 2665.00 13.00 272.35 51.00 323.35

3354 486 186.00 2665.00 17.00 272.90 51.08 323.983358 486 186.00 2665.00 21.00 273.45 51.16 324.613362 486 186.00 2665.00 25.00 274.01 51.24 325.253366 486 186.00 2665.00 29.00 274.56 51.32 325.883370 486 186.00 2665.00 33.00 275.11 51.40 326.51

3374 486 186.00 2665.00 37.00 275.66 51.48 327.143378 486 186.00 2665.00 41.00 276.21 51.56 327.773382 486 186.00 2665.00 45.00 276.77 51.64 328.413386 486 186.00 2665.00 49.00 277.32 51.72 329.043390 486 186.00 2665.00 53.00 277.87 51.80 329.67

3394 486 186.00 2665.00 57.00 278.42 51.88 330.303398 486 186.00 2665.00 61.00 278.97 51.96 330.933402 486 186.00 2665.00 65.00 279.53 52.04 331.573406 486 186.00 2665.00 69.00 280.08 52.12 332.203410 486 186.00 2665.00 73.00 280.63 52.20 332.83

3414 486 186.00 2665.00 77.00 281.18 52.28 333.463418 486 186.00 2665.00 81.00 281.73 52.36 334.093422 486 186.00 2665.00 85.00 282.29 52.44 334.733426 486 186.00 2665.00 89.00 282.84 52.52 335.363430 486 186.00 2665.00 93.00 283.39 52.60 335.99

Table letter L

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Page 96 Page 96

Table letter L

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

If your employee’s gross pay is over £3,532, go to page 153.

3434 486 186.00 2665.00 97.00 283.94 52.68 336.623438 486 186.00 2665.00 101.00 284.49 52.76 337.253442 486 186.00 2665.00 105.00 285.05 52.84 337.893446 486 186.00 2665.00 109.00 285.60 52.92 338.523450 486 186.00 2665.00 113.00 286.15 53.00 339.15

3454 486 186.00 2665.00 117.00 286.70 53.08 339.783458 486 186.00 2665.00 121.00 287.25 53.16 340.413462 486 186.00 2665.00 125.00 287.81 53.24 341.053466 486 186.00 2665.00 129.00 288.36 53.32 341.683470 486 186.00 2665.00 133.00 288.91 53.40 342.31

3474 486 186.00 2665.00 137.00 289.46 53.48 342.943478 486 186.00 2665.00 141.00 290.01 53.56 343.573482 486 186.00 2665.00 145.00 290.57 53.64 344.213486 486 186.00 2665.00 149.00 291.12 53.72 344.843490 486 186.00 2665.00 153.00 291.67 53.80 345.47

3494 486 186.00 2665.00 157.00 292.22 53.88 346.103498 486 186.00 2665.00 161.00 292.77 53.96 346.733502 486 186.00 2665.00 165.00 293.33 54.04 347.373506 486 186.00 2665.00 169.00 293.88 54.12 348.003510 486 186.00 2665.00 173.00 294.43 54.20 348.63

3514 486 186.00 2665.00 177.00 294.98 54.28 349.263518 486 186.00 2665.00 181.00 295.53 54.36 349.893522 486 186.00 2665.00 185.00 296.09 54.44 350.533526 486 186.00 2665.00 189.00 296.64 54.52 351.163530 486 186.00 2665.00 193.00 297.05 54.58 351.63

3532 486 186.00 2665.00 195.00 297.19 54.60 351.79

Monthly table

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Page 97

Table letter I

Use this table for:

Employees in your Contracted-out Salary Related Scheme, who are under the age of 21.

Do not use this table for:

• any tax year other than 2015 to 2016

• employees in your Contracted-out Salary Related Scheme, who are aged 21 or over and under State Pension age (see Table letter D)

• married women or widows who have the right to pay reduced rate employee’s contributions (see Table letter E)

• employees who are State Pension age or over (see Table letter C in booklet CA41)

• employees who are aged 21 or over and are in your Contracted-out Salary Related Scheme for whom you hold form CA2700 (see Table letter L)

• employees who are under the age of 21 and are in your Contracted-out Salary Related Scheme for whom you hold form CA2700 (see Table letter K)

Completing form RT11, 'Deductions working sheet’ or substitute

• enter ‘I’ in the NICs Category Letter column on form RT11

• copy the figures in columns 1a – 1f of the table to columns 1a – 1f on the line next to the tax week in which the employee is paid, on form RT11

If the employee’s total earnings fall between the LEL and the UEL/UST and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST, see page 153.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST. The NICs liability for each step, with the exception of the LEL, PT, ST, UAP, UEL and UST, is worked out at the mid-point of the steps, so you and your employee may pay slightly more or less than if you used the exact percentage method.

Weekly table for Contracted-out Salary Related standard rate contributions for use from 6 April 2015 to 5 April 2016

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Up to and including £111.99

No NICs liability, make no entries on form RT11

112 112 0.00 0.00 0.00 0.00 0.00 0.00113 112 1.00 0.00 0.00 R 0.07 0.00 R 0.07114 112 2.00 0.00 0.00 R 0.11 0.00 R 0.11115 112 3.00 0.00 0.00 R 0.17 0.00 R 0.17116 112 4.00 0.00 0.00 R 0.21 0.00 R 0.21

117 112 5.00 0.00 0.00 R 0.27 0.00 R 0.27118 112 6.00 0.00 0.00 R 0.31 0.00 R 0.31119 112 7.00 0.00 0.00 R 0.35 0.00 R 0.35120 112 8.00 0.00 0.00 R 0.41 0.00 R 0.41121 112 9.00 0.00 0.00 R 0.45 0.00 R 0.45

122 112 10.00 0.00 0.00 R 0.51 0.00 R 0.51123 112 11.00 0.00 0.00 R 0.55 0.00 R 0.55124 112 12.00 0.00 0.00 R 0.59 0.00 R 0.59125 112 13.00 0.00 0.00 R 0.65 0.00 R 0.65126 112 14.00 0.00 0.00 R 0.69 0.00 R 0.69

127 112 15.00 0.00 0.00 R 0.75 0.00 R 0.75128 112 16.00 0.00 0.00 R 0.79 0.00 R 0.79129 112 17.00 0.00 0.00 R 0.83 0.00 R 0.83130 112 18.00 0.00 0.00 R 0.89 0.00 R 0.89131 112 19.00 0.00 0.00 R 0.93 0.00 R 0.93

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Page 98

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

132 112 20.00 0.00 0.00 R 0.99 0.00 R 0.99133 112 21.00 0.00 0.00 R 1.03 0.00 R 1.03134 112 22.00 0.00 0.00 R 1.07 0.00 R 1.07135 112 23.00 0.00 0.00 R 1.13 0.00 R 1.13136 112 24.00 0.00 0.00 R 1.17 0.00 R 1.17

137 112 25.00 0.00 0.00 R 1.23 0.00 R 1.23138 112 26.00 0.00 0.00 R 1.27 0.00 R 1.27139 112 27.00 0.00 0.00 R 1.31 0.00 R 1.31140 112 28.00 0.00 0.00 R 1.37 0.00 R 1.37141 112 29.00 0.00 0.00 R 1.41 0.00 R 1.41

142 112 30.00 0.00 0.00 R 1.47 0.00 R 1.47143 112 31.00 0.00 0.00 R 1.51 0.00 R 1.51144 112 32.00 0.00 0.00 R 1.55 0.00 R 1.55145 112 33.00 0.00 0.00 R 1.61 0.00 R 1.61146 112 34.00 0.00 0.00 R 1.65 0.00 R 1.65

147 112 35.00 0.00 0.00 R 1.71 0.00 R 1.71148 112 36.00 0.00 0.00 R 1.75 0.00 R 1.75149 112 37.00 0.00 0.00 R 1.79 0.00 R 1.79150 112 38.00 0.00 0.00 R 1.85 0.00 R 1.85151 112 39.00 0.00 0.00 R 1.89 0.00 R 1.89

152 112 40.00 0.00 0.00 R 1.95 0.00 R 1.95153 112 41.00 0.00 0.00 R 1.99 0.00 R 1.99154 112 42.00 0.00 0.00 R 2.03 0.00 R 2.03155 112 43.00 0.00 0.00 R 2.06 0.00 R 2.06156 112 43.00 1.00 0.00 R 1.98 0.00 R 1.98

157 112 43.00 2.00 0.00 R 1.87 0.00 R 1.87158 112 43.00 3.00 0.00 R 1.80 0.00 R 1.80159 112 43.00 4.00 0.00 R 1.73 0.00 R 1.73160 112 43.00 5.00 0.00 R 1.65 0.00 R 1.65161 112 43.00 6.00 0.00 R 1.68 0.09 R 1.59

162 112 43.00 7.00 0.00 R 1.71 0.20 R 1.51163 112 43.00 8.00 0.00 R 1.74 0.30 R 1.44164 112 43.00 9.00 0.00 R 1.78 0.41 R 1.37165 112 43.00 10.00 0.00 R 1.81 0.52 R 1.29166 112 43.00 11.00 0.00 R 1.85 0.62 R 1.23

167 112 43.00 12.00 0.00 R 1.88 0.73 R 1.15168 112 43.00 13.00 0.00 R 1.91 0.83 R 1.08169 112 43.00 14.00 0.00 R 1.95 0.94 R 1.01170 112 43.00 15.00 0.00 R 1.98 1.05 R 0.93171 112 43.00 16.00 0.00 R 2.02 1.15 R 0.87

172 112 43.00 17.00 0.00 R 2.05 1.26 R 0.79173 112 43.00 18.00 0.00 R 2.08 1.36 R 0.72174 112 43.00 19.00 0.00 R 2.12 1.47 R 0.65175 112 43.00 20.00 0.00 R 2.15 1.58 R 0.57176 112 43.00 21.00 0.00 R 2.19 1.68 R 0.51

177 112 43.00 22.00 0.00 R 2.22 1.79 R 0.43178 112 43.00 23.00 0.00 R 2.25 1.89 R 0.36179 112 43.00 24.00 0.00 R 2.29 2.00 R 0.29180 112 43.00 25.00 0.00 R 2.32 2.11 R 0.21181 112 43.00 26.00 0.00 R 2.36 2.21 R 0.15

182 112 43.00 27.00 0.00 R 2.39 2.32 R 0.07183 112 43.00 28.00 0.00 R 2.42 2.42 0.00184 112 43.00 29.00 0.00 R 2.46 2.53 0.07185 112 43.00 30.00 0.00 R 2.49 2.64 0.15186 112 43.00 31.00 0.00 R 2.53 2.74 0.21

Table letter I Weekly table

Page 101: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 99

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

187 112 43.00 32.00 0.00 R 2.56 2.85 0.29188 112 43.00 33.00 0.00 R 2.59 2.95 0.36189 112 43.00 34.00 0.00 R 2.63 3.06 0.43190 112 43.00 35.00 0.00 R 2.66 3.17 0.51191 112 43.00 36.00 0.00 R 2.70 3.27 0.57

192 112 43.00 37.00 0.00 R 2.73 3.38 0.65193 112 43.00 38.00 0.00 R 2.76 3.48 0.72194 112 43.00 39.00 0.00 R 2.80 3.59 0.79195 112 43.00 40.00 0.00 R 2.83 3.70 0.87196 112 43.00 41.00 0.00 R 2.87 3.80 0.93

197 112 43.00 42.00 0.00 R 2.90 3.91 1.01198 112 43.00 43.00 0.00 R 2.93 4.01 1.08199 112 43.00 44.00 0.00 R 2.97 4.12 1.15200 112 43.00 45.00 0.00 R 3.00 4.23 1.23201 112 43.00 46.00 0.00 R 3.04 4.33 1.29

202 112 43.00 47.00 0.00 R 3.07 4.44 1.37203 112 43.00 48.00 0.00 R 3.10 4.54 1.44204 112 43.00 49.00 0.00 R 3.14 4.65 1.51205 112 43.00 50.00 0.00 R 3.17 4.76 1.59206 112 43.00 51.00 0.00 R 3.21 4.86 1.65

207 112 43.00 52.00 0.00 R 3.24 4.97 1.73208 112 43.00 53.00 0.00 R 3.27 5.07 1.80209 112 43.00 54.00 0.00 R 3.31 5.18 1.87210 112 43.00 55.00 0.00 R 3.34 5.29 1.95211 112 43.00 56.00 0.00 R 3.38 5.39 2.01

212 112 43.00 57.00 0.00 R 3.41 5.50 2.09213 112 43.00 58.00 0.00 R 3.44 5.60 2.16214 112 43.00 59.00 0.00 R 3.48 5.71 2.23215 112 43.00 60.00 0.00 R 3.51 5.82 2.31216 112 43.00 61.00 0.00 R 3.55 5.92 2.37

217 112 43.00 62.00 0.00 R 3.58 6.03 2.45218 112 43.00 63.00 0.00 R 3.61 6.13 2.52219 112 43.00 64.00 0.00 R 3.65 6.24 2.59220 112 43.00 65.00 0.00 R 3.68 6.35 2.67221 112 43.00 66.00 0.00 R 3.72 6.45 2.73

222 112 43.00 67.00 0.00 R 3.75 6.56 2.81223 112 43.00 68.00 0.00 R 3.78 6.66 2.88224 112 43.00 69.00 0.00 R 3.82 6.77 2.95225 112 43.00 70.00 0.00 R 3.85 6.88 3.03226 112 43.00 71.00 0.00 R 3.89 6.98 3.09

227 112 43.00 72.00 0.00 R 3.92 7.09 3.17228 112 43.00 73.00 0.00 R 3.95 7.19 3.24229 112 43.00 74.00 0.00 R 3.99 7.30 3.31230 112 43.00 75.00 0.00 R 4.02 7.41 3.39231 112 43.00 76.00 0.00 R 4.06 7.51 3.45

232 112 43.00 77.00 0.00 R 4.09 7.62 3.53233 112 43.00 78.00 0.00 R 4.12 7.72 3.60234 112 43.00 79.00 0.00 R 4.16 7.83 3.67235 112 43.00 80.00 0.00 R 4.19 7.94 3.75236 112 43.00 81.00 0.00 R 4.23 8.04 3.81

237 112 43.00 82.00 0.00 R 4.26 8.15 3.89238 112 43.00 83.00 0.00 R 4.29 8.25 3.96239 112 43.00 84.00 0.00 R 4.33 8.36 4.03240 112 43.00 85.00 0.00 R 4.36 8.47 4.11241 112 43.00 86.00 0.00 R 4.40 8.57 4.17

Table letter IWeekly table

Page 102: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 100

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

242 112 43.00 87.00 0.00 R 4.43 8.68 4.25243 112 43.00 88.00 0.00 R 4.46 8.78 4.32244 112 43.00 89.00 0.00 R 4.50 8.89 4.39245 112 43.00 90.00 0.00 R 4.53 9.00 4.47246 112 43.00 91.00 0.00 R 4.57 9.10 4.53

247 112 43.00 92.00 0.00 R 4.60 9.21 4.61248 112 43.00 93.00 0.00 R 4.63 9.31 4.68249 112 43.00 94.00 0.00 R 4.67 9.42 4.75250 112 43.00 95.00 0.00 R 4.70 9.53 4.83251 112 43.00 96.00 0.00 R 4.74 9.63 4.89

252 112 43.00 97.00 0.00 R 4.77 9.74 4.97253 112 43.00 98.00 0.00 R 4.80 9.84 5.04254 112 43.00 99.00 0.00 R 4.84 9.95 5.11255 112 43.00 100.00 0.00 R 4.87 10.06 5.19256 112 43.00 101.00 0.00 R 4.91 10.16 5.25

257 112 43.00 102.00 0.00 R 4.94 10.27 5.33258 112 43.00 103.00 0.00 R 4.97 10.37 5.40259 112 43.00 104.00 0.00 R 5.01 10.48 5.47260 112 43.00 105.00 0.00 R 5.04 10.59 5.55261 112 43.00 106.00 0.00 R 5.08 10.69 5.61

262 112 43.00 107.00 0.00 R 5.11 10.80 5.69263 112 43.00 108.00 0.00 R 5.14 10.90 5.76264 112 43.00 109.00 0.00 R 5.18 11.01 5.83265 112 43.00 110.00 0.00 R 5.21 11.12 5.91266 112 43.00 111.00 0.00 R 5.25 11.22 5.97

267 112 43.00 112.00 0.00 R 5.28 11.33 6.05268 112 43.00 113.00 0.00 R 5.31 11.43 6.12269 112 43.00 114.00 0.00 R 5.35 11.54 6.19270 112 43.00 115.00 0.00 R 5.38 11.65 6.27271 112 43.00 116.00 0.00 R 5.42 11.75 6.33

272 112 43.00 117.00 0.00 R 5.45 11.86 6.41273 112 43.00 118.00 0.00 R 5.48 11.96 6.48274 112 43.00 119.00 0.00 R 5.52 12.07 6.55275 112 43.00 120.00 0.00 R 5.55 12.18 6.63276 112 43.00 121.00 0.00 R 5.59 12.28 6.69

277 112 43.00 122.00 0.00 R 5.62 12.39 6.77278 112 43.00 123.00 0.00 R 5.65 12.49 6.84279 112 43.00 124.00 0.00 R 5.69 12.60 6.91280 112 43.00 125.00 0.00 R 5.72 12.71 6.99281 112 43.00 126.00 0.00 R 5.76 12.81 7.05

282 112 43.00 127.00 0.00 R 5.79 12.92 7.13283 112 43.00 128.00 0.00 R 5.82 13.02 7.20284 112 43.00 129.00 0.00 R 5.86 13.13 7.27285 112 43.00 130.00 0.00 R 5.89 13.24 7.35286 112 43.00 131.00 0.00 R 5.93 13.34 7.41

287 112 43.00 132.00 0.00 R 5.96 13.45 7.49288 112 43.00 133.00 0.00 R 5.99 13.55 7.56289 112 43.00 134.00 0.00 R 6.03 13.66 7.63290 112 43.00 135.00 0.00 R 6.06 13.77 7.71291 112 43.00 136.00 0.00 R 6.10 13.87 7.77

292 112 43.00 137.00 0.00 R 6.13 13.98 7.85293 112 43.00 138.00 0.00 R 6.16 14.08 7.92294 112 43.00 139.00 0.00 R 6.20 14.19 7.99295 112 43.00 140.00 0.00 R 6.23 14.30 8.07296 112 43.00 141.00 0.00 R 6.27 14.40 8.13

Table letter I Weekly table

Page 103: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 101

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

297 112 43.00 142.00 0.00 R 6.30 14.51 8.21298 112 43.00 143.00 0.00 R 6.33 14.61 8.28299 112 43.00 144.00 0.00 R 6.37 14.72 8.35300 112 43.00 145.00 0.00 R 6.40 14.83 8.43301 112 43.00 146.00 0.00 R 6.44 14.93 8.49

302 112 43.00 147.00 0.00 R 6.47 15.04 8.57303 112 43.00 148.00 0.00 R 6.50 15.14 8.64304 112 43.00 149.00 0.00 R 6.54 15.25 8.71305 112 43.00 150.00 0.00 R 6.57 15.36 8.79306 112 43.00 151.00 0.00 R 6.61 15.46 8.85

307 112 43.00 152.00 0.00 R 6.64 15.57 8.93308 112 43.00 153.00 0.00 R 6.67 15.67 9.00309 112 43.00 154.00 0.00 R 6.71 15.78 9.07310 112 43.00 155.00 0.00 R 6.74 15.89 9.15311 112 43.00 156.00 0.00 R 6.78 15.99 9.21

312 112 43.00 157.00 0.00 R 6.81 16.10 9.29313 112 43.00 158.00 0.00 R 6.84 16.20 9.36314 112 43.00 159.00 0.00 R 6.88 16.31 9.43315 112 43.00 160.00 0.00 R 6.91 16.42 9.51316 112 43.00 161.00 0.00 R 6.95 16.52 9.57

317 112 43.00 162.00 0.00 R 6.98 16.63 9.65318 112 43.00 163.00 0.00 R 7.01 16.73 9.72319 112 43.00 164.00 0.00 R 7.05 16.84 9.79320 112 43.00 165.00 0.00 R 7.08 16.95 9.87321 112 43.00 166.00 0.00 R 7.12 17.05 9.93

322 112 43.00 167.00 0.00 R 7.15 17.16 10.01323 112 43.00 168.00 0.00 R 7.18 17.26 10.08324 112 43.00 169.00 0.00 R 7.22 17.37 10.15325 112 43.00 170.00 0.00 R 7.25 17.48 10.23326 112 43.00 171.00 0.00 R 7.29 17.58 10.29

327 112 43.00 172.00 0.00 R 7.32 17.69 10.37328 112 43.00 173.00 0.00 R 7.35 17.79 10.44329 112 43.00 174.00 0.00 R 7.39 17.90 10.51330 112 43.00 175.00 0.00 R 7.42 18.01 10.59331 112 43.00 176.00 0.00 R 7.46 18.11 10.65

332 112 43.00 177.00 0.00 R 7.49 18.22 10.73333 112 43.00 178.00 0.00 R 7.52 18.32 10.80334 112 43.00 179.00 0.00 R 7.56 18.43 10.87335 112 43.00 180.00 0.00 R 7.59 18.54 10.95336 112 43.00 181.00 0.00 R 7.63 18.64 11.01

337 112 43.00 182.00 0.00 R 7.66 18.75 11.09338 112 43.00 183.00 0.00 R 7.69 18.85 11.16339 112 43.00 184.00 0.00 R 7.73 18.96 11.23340 112 43.00 185.00 0.00 R 7.76 19.07 11.31341 112 43.00 186.00 0.00 R 7.80 19.17 11.37

342 112 43.00 187.00 0.00 R 7.83 19.28 11.45343 112 43.00 188.00 0.00 R 7.86 19.38 11.52344 112 43.00 189.00 0.00 R 7.90 19.49 11.59345 112 43.00 190.00 0.00 R 7.93 19.60 11.67346 112 43.00 191.00 0.00 R 7.97 19.70 11.73

347 112 43.00 192.00 0.00 R 8.00 19.81 11.81348 112 43.00 193.00 0.00 R 8.03 19.91 11.88349 112 43.00 194.00 0.00 R 8.07 20.02 11.95350 112 43.00 195.00 0.00 R 8.10 20.13 12.03351 112 43.00 196.00 0.00 R 8.14 20.23 12.09

Table letter IWeekly table

Page 104: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 102

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

352 112 43.00 197.00 0.00 R 8.17 20.34 12.17353 112 43.00 198.00 0.00 R 8.20 20.44 12.24354 112 43.00 199.00 0.00 R 8.24 20.55 12.31355 112 43.00 200.00 0.00 R 8.27 20.66 12.39356 112 43.00 201.00 0.00 R 8.31 20.76 12.45

357 112 43.00 202.00 0.00 R 8.34 20.87 12.53358 112 43.00 203.00 0.00 R 8.37 20.97 12.60359 112 43.00 204.00 0.00 R 8.41 21.08 12.67360 112 43.00 205.00 0.00 R 8.44 21.19 12.75361 112 43.00 206.00 0.00 R 8.48 21.29 12.81

362 112 43.00 207.00 0.00 R 8.51 21.40 12.89363 112 43.00 208.00 0.00 R 8.54 21.50 12.96364 112 43.00 209.00 0.00 R 8.58 21.61 13.03365 112 43.00 210.00 0.00 R 8.61 21.72 13.11366 112 43.00 211.00 0.00 R 8.65 21.82 13.17

367 112 43.00 212.00 0.00 R 8.68 21.93 13.25368 112 43.00 213.00 0.00 R 8.71 22.03 13.32369 112 43.00 214.00 0.00 R 8.75 22.14 13.39370 112 43.00 215.00 0.00 R 8.78 22.25 13.47371 112 43.00 216.00 0.00 R 8.82 22.35 13.53

372 112 43.00 217.00 0.00 R 8.85 22.46 13.61373 112 43.00 218.00 0.00 R 8.88 22.56 13.68374 112 43.00 219.00 0.00 R 8.92 22.67 13.75375 112 43.00 220.00 0.00 R 8.95 22.78 13.83376 112 43.00 221.00 0.00 R 8.99 22.88 13.89

377 112 43.00 222.00 0.00 R 9.02 22.99 13.97378 112 43.00 223.00 0.00 R 9.05 23.09 14.04379 112 43.00 224.00 0.00 R 9.09 23.20 14.11380 112 43.00 225.00 0.00 R 9.12 23.31 14.19381 112 43.00 226.00 0.00 R 9.16 23.41 14.25

382 112 43.00 227.00 0.00 R 9.19 23.52 14.33383 112 43.00 228.00 0.00 R 9.22 23.62 14.40384 112 43.00 229.00 0.00 R 9.26 23.73 14.47385 112 43.00 230.00 0.00 R 9.29 23.84 14.55386 112 43.00 231.00 0.00 R 9.33 23.94 14.61

387 112 43.00 232.00 0.00 R 9.36 24.05 14.69388 112 43.00 233.00 0.00 R 9.39 24.15 14.76389 112 43.00 234.00 0.00 R 9.43 24.26 14.83390 112 43.00 235.00 0.00 R 9.46 24.37 14.91391 112 43.00 236.00 0.00 R 9.50 24.47 14.97

392 112 43.00 237.00 0.00 R 9.53 24.58 15.05393 112 43.00 238.00 0.00 R 9.56 24.68 15.12394 112 43.00 239.00 0.00 R 9.60 24.79 15.19395 112 43.00 240.00 0.00 R 9.63 24.90 15.27396 112 43.00 241.00 0.00 R 9.67 25.00 15.33

397 112 43.00 242.00 0.00 R 9.70 25.11 15.41398 112 43.00 243.00 0.00 R 9.73 25.21 15.48399 112 43.00 244.00 0.00 R 9.77 25.32 15.55400 112 43.00 245.00 0.00 R 9.80 25.43 15.63401 112 43.00 246.00 0.00 R 9.84 25.53 15.69

402 112 43.00 247.00 0.00 R 9.87 25.64 15.77403 112 43.00 248.00 0.00 R 9.90 25.74 15.84404 112 43.00 249.00 0.00 R 9.94 25.85 15.91405 112 43.00 250.00 0.00 R 9.97 25.96 15.99406 112 43.00 251.00 0.00 R 10.01 26.06 16.05

Table letter I Weekly table

Page 105: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 103

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

407 112 43.00 252.00 0.00 R 10.04 26.17 16.13408 112 43.00 253.00 0.00 R 10.07 26.27 16.20409 112 43.00 254.00 0.00 R 10.11 26.38 16.27410 112 43.00 255.00 0.00 R 10.14 26.49 16.35411 112 43.00 256.00 0.00 R 10.18 26.59 16.41

412 112 43.00 257.00 0.00 R 10.21 26.70 16.49413 112 43.00 258.00 0.00 R 10.24 26.80 16.56414 112 43.00 259.00 0.00 R 10.28 26.91 16.63415 112 43.00 260.00 0.00 R 10.31 27.02 16.71416 112 43.00 261.00 0.00 R 10.35 27.12 16.77

417 112 43.00 262.00 0.00 R 10.38 27.23 16.85418 112 43.00 263.00 0.00 R 10.41 27.33 16.92419 112 43.00 264.00 0.00 R 10.45 27.44 16.99420 112 43.00 265.00 0.00 R 10.48 27.55 17.07421 112 43.00 266.00 0.00 R 10.52 27.65 17.13

422 112 43.00 267.00 0.00 R 10.55 27.76 17.21423 112 43.00 268.00 0.00 R 10.58 27.86 17.28424 112 43.00 269.00 0.00 R 10.62 27.97 17.35425 112 43.00 270.00 0.00 R 10.65 28.08 17.43426 112 43.00 271.00 0.00 R 10.69 28.18 17.49

427 112 43.00 272.00 0.00 R 10.72 28.29 17.57428 112 43.00 273.00 0.00 R 10.75 28.39 17.64429 112 43.00 274.00 0.00 R 10.79 28.50 17.71430 112 43.00 275.00 0.00 R 10.82 28.61 17.79431 112 43.00 276.00 0.00 R 10.86 28.71 17.85

432 112 43.00 277.00 0.00 R 10.89 28.82 17.93433 112 43.00 278.00 0.00 R 10.92 28.92 18.00434 112 43.00 279.00 0.00 R 10.96 29.03 18.07435 112 43.00 280.00 0.00 R 10.99 29.14 18.15436 112 43.00 281.00 0.00 R 11.03 29.24 18.21

437 112 43.00 282.00 0.00 R 11.06 29.35 18.29438 112 43.00 283.00 0.00 R 11.09 29.45 18.36439 112 43.00 284.00 0.00 R 11.13 29.56 18.43440 112 43.00 285.00 0.00 R 11.16 29.67 18.51441 112 43.00 286.00 0.00 R 11.20 29.77 18.57

442 112 43.00 287.00 0.00 R 11.23 29.88 18.65443 112 43.00 288.00 0.00 R 11.26 29.98 18.72444 112 43.00 289.00 0.00 R 11.30 30.09 18.79445 112 43.00 290.00 0.00 R 11.33 30.20 18.87446 112 43.00 291.00 0.00 R 11.37 30.30 18.93

447 112 43.00 292.00 0.00 R 11.40 30.41 19.01448 112 43.00 293.00 0.00 R 11.43 30.51 19.08449 112 43.00 294.00 0.00 R 11.47 30.62 19.15450 112 43.00 295.00 0.00 R 11.50 30.73 19.23451 112 43.00 296.00 0.00 R 11.54 30.83 19.29

452 112 43.00 297.00 0.00 R 11.57 30.94 19.37453 112 43.00 298.00 0.00 R 11.60 31.04 19.44454 112 43.00 299.00 0.00 R 11.64 31.15 19.51455 112 43.00 300.00 0.00 R 11.67 31.26 19.59456 112 43.00 301.00 0.00 R 11.71 31.36 19.65

457 112 43.00 302.00 0.00 R 11.74 31.47 19.73458 112 43.00 303.00 0.00 R 11.77 31.57 19.80459 112 43.00 304.00 0.00 R 11.81 31.68 19.87460 112 43.00 305.00 0.00 R 11.84 31.79 19.95461 112 43.00 306.00 0.00 R 11.88 31.89 20.01

Table letter IWeekly table

Page 106: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 104

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

462 112 43.00 307.00 0.00 R 11.91 32.00 20.09463 112 43.00 308.00 0.00 R 11.94 32.10 20.16464 112 43.00 309.00 0.00 R 11.98 32.21 20.23465 112 43.00 310.00 0.00 R 12.01 32.32 20.31466 112 43.00 311.00 0.00 R 12.05 32.42 20.37

467 112 43.00 312.00 0.00 R 12.08 32.53 20.45468 112 43.00 313.00 0.00 R 12.11 32.63 20.52469 112 43.00 314.00 0.00 R 12.15 32.74 20.59470 112 43.00 315.00 0.00 R 12.18 32.85 20.67471 112 43.00 316.00 0.00 R 12.22 32.95 20.73

472 112 43.00 317.00 0.00 R 12.25 33.06 20.81473 112 43.00 318.00 0.00 R 12.28 33.16 20.88474 112 43.00 319.00 0.00 R 12.32 33.27 20.95475 112 43.00 320.00 0.00 R 12.35 33.38 21.03476 112 43.00 321.00 0.00 R 12.39 33.48 21.09

477 112 43.00 322.00 0.00 R 12.42 33.59 21.17478 112 43.00 323.00 0.00 R 12.45 33.69 21.24479 112 43.00 324.00 0.00 R 12.49 33.80 21.31480 112 43.00 325.00 0.00 R 12.52 33.91 21.39481 112 43.00 326.00 0.00 R 12.56 34.01 21.45

482 112 43.00 327.00 0.00 R 12.59 34.12 21.53483 112 43.00 328.00 0.00 R 12.62 34.22 21.60484 112 43.00 329.00 0.00 R 12.66 34.33 21.67485 112 43.00 330.00 0.00 R 12.69 34.44 21.75486 112 43.00 331.00 0.00 R 12.73 34.54 21.81

487 112 43.00 332.00 0.00 R 12.76 34.65 21.89488 112 43.00 333.00 0.00 R 12.79 34.75 21.96489 112 43.00 334.00 0.00 R 12.83 34.86 22.03490 112 43.00 335.00 0.00 R 12.86 34.97 22.11491 112 43.00 336.00 0.00 R 12.90 35.07 22.17

492 112 43.00 337.00 0.00 R 12.93 35.18 22.25493 112 43.00 338.00 0.00 R 12.96 35.28 22.32494 112 43.00 339.00 0.00 R 13.00 35.39 22.39495 112 43.00 340.00 0.00 R 13.03 35.50 22.47496 112 43.00 341.00 0.00 R 13.07 35.60 22.53

497 112 43.00 342.00 0.00 R 13.10 35.71 22.61498 112 43.00 343.00 0.00 R 13.13 35.81 22.68499 112 43.00 344.00 0.00 R 13.17 35.92 22.75500 112 43.00 345.00 0.00 R 13.20 36.03 22.83501 112 43.00 346.00 0.00 R 13.24 36.13 22.89

502 112 43.00 347.00 0.00 R 13.27 36.24 22.97503 112 43.00 348.00 0.00 R 13.30 36.34 23.04504 112 43.00 349.00 0.00 R 13.34 36.45 23.11505 112 43.00 350.00 0.00 R 13.37 36.56 23.19506 112 43.00 351.00 0.00 R 13.41 36.66 23.25

507 112 43.00 352.00 0.00 R 13.44 36.77 23.33508 112 43.00 353.00 0.00 R 13.47 36.87 23.40509 112 43.00 354.00 0.00 R 13.51 36.98 23.47510 112 43.00 355.00 0.00 R 13.54 37.09 23.55511 112 43.00 356.00 0.00 R 13.58 37.19 23.61

512 112 43.00 357.00 0.00 R 13.61 37.30 23.69513 112 43.00 358.00 0.00 R 13.64 37.40 23.76514 112 43.00 359.00 0.00 R 13.68 37.51 23.83515 112 43.00 360.00 0.00 R 13.71 37.62 23.91516 112 43.00 361.00 0.00 R 13.75 37.72 23.97

Table letter I Weekly table

Page 107: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 105

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

517 112 43.00 362.00 0.00 R 13.78 37.83 24.05518 112 43.00 363.00 0.00 R 13.81 37.93 24.12519 112 43.00 364.00 0.00 R 13.85 38.04 24.19520 112 43.00 365.00 0.00 R 13.88 38.15 24.27521 112 43.00 366.00 0.00 R 13.92 38.25 24.33

522 112 43.00 367.00 0.00 R 13.95 38.36 24.41523 112 43.00 368.00 0.00 R 13.98 38.46 24.48524 112 43.00 369.00 0.00 R 14.02 38.57 24.55525 112 43.00 370.00 0.00 R 14.05 38.68 24.63526 112 43.00 371.00 0.00 R 14.09 38.78 24.69

527 112 43.00 372.00 0.00 R 14.12 38.89 24.77528 112 43.00 373.00 0.00 R 14.15 38.99 24.84529 112 43.00 374.00 0.00 R 14.19 39.10 24.91530 112 43.00 375.00 0.00 R 14.22 39.21 24.99531 112 43.00 376.00 0.00 R 14.26 39.31 25.05

532 112 43.00 377.00 0.00 R 14.29 39.42 25.13533 112 43.00 378.00 0.00 R 14.32 39.52 25.20534 112 43.00 379.00 0.00 R 14.36 39.63 25.27535 112 43.00 380.00 0.00 R 14.39 39.74 25.35536 112 43.00 381.00 0.00 R 14.43 39.84 25.41

537 112 43.00 382.00 0.00 R 14.46 39.95 25.49538 112 43.00 383.00 0.00 R 14.49 40.05 25.56539 112 43.00 384.00 0.00 R 14.53 40.16 25.63540 112 43.00 385.00 0.00 R 14.56 40.27 25.71541 112 43.00 386.00 0.00 R 14.60 40.37 25.77

542 112 43.00 387.00 0.00 R 14.63 40.48 25.85543 112 43.00 388.00 0.00 R 14.66 40.58 25.92544 112 43.00 389.00 0.00 R 14.70 40.69 25.99545 112 43.00 390.00 0.00 R 14.73 40.80 26.07546 112 43.00 391.00 0.00 R 14.77 40.90 26.13

547 112 43.00 392.00 0.00 R 14.80 41.01 26.21548 112 43.00 393.00 0.00 R 14.83 41.11 26.28549 112 43.00 394.00 0.00 R 14.87 41.22 26.35550 112 43.00 395.00 0.00 R 14.90 41.33 26.43551 112 43.00 396.00 0.00 R 14.94 41.43 26.49

552 112 43.00 397.00 0.00 R 14.97 41.54 26.57553 112 43.00 398.00 0.00 R 15.00 41.64 26.64554 112 43.00 399.00 0.00 R 15.04 41.75 26.71555 112 43.00 400.00 0.00 R 15.07 41.86 26.79556 112 43.00 401.00 0.00 R 15.11 41.96 26.85

557 112 43.00 402.00 0.00 R 15.14 42.07 26.93558 112 43.00 403.00 0.00 R 15.17 42.17 27.00559 112 43.00 404.00 0.00 R 15.21 42.28 27.07560 112 43.00 405.00 0.00 R 15.24 42.39 27.15561 112 43.00 406.00 0.00 R 15.28 42.49 27.21

562 112 43.00 407.00 0.00 R 15.31 42.60 27.29563 112 43.00 408.00 0.00 R 15.34 42.70 27.36564 112 43.00 409.00 0.00 R 15.38 42.81 27.43565 112 43.00 410.00 0.00 R 15.41 42.92 27.51566 112 43.00 411.00 0.00 R 15.45 43.02 27.57

567 112 43.00 412.00 0.00 R 15.48 43.13 27.65568 112 43.00 413.00 0.00 R 15.51 43.23 27.72569 112 43.00 414.00 0.00 R 15.55 43.34 27.79570 112 43.00 415.00 0.00 R 15.58 43.45 27.87571 112 43.00 416.00 0.00 R 15.62 43.55 27.93

Table letter IWeekly table

Page 108: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 106

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

572 112 43.00 417.00 0.00 R 15.65 43.66 28.01573 112 43.00 418.00 0.00 R 15.68 43.76 28.08574 112 43.00 419.00 0.00 R 15.72 43.87 28.15575 112 43.00 420.00 0.00 R 15.75 43.98 28.23576 112 43.00 421.00 0.00 R 15.79 44.08 28.29

577 112 43.00 422.00 0.00 R 15.82 44.19 28.37578 112 43.00 423.00 0.00 R 15.85 44.29 28.44579 112 43.00 424.00 0.00 R 15.89 44.40 28.51580 112 43.00 425.00 0.00 R 15.92 44.51 28.59581 112 43.00 426.00 0.00 R 15.96 44.61 28.65

582 112 43.00 427.00 0.00 R 15.99 44.72 28.73583 112 43.00 428.00 0.00 R 16.02 44.82 28.80584 112 43.00 429.00 0.00 R 16.06 44.93 28.87585 112 43.00 430.00 0.00 R 16.09 45.04 28.95586 112 43.00 431.00 0.00 R 16.13 45.14 29.01

587 112 43.00 432.00 0.00 R 16.16 45.25 29.09588 112 43.00 433.00 0.00 R 16.19 45.35 29.16589 112 43.00 434.00 0.00 R 16.23 45.46 29.23590 112 43.00 435.00 0.00 R 16.26 45.57 29.31591 112 43.00 436.00 0.00 R 16.30 45.67 29.37

592 112 43.00 437.00 0.00 R 16.33 45.78 29.45593 112 43.00 438.00 0.00 R 16.36 45.88 29.52594 112 43.00 439.00 0.00 R 16.40 45.99 29.59595 112 43.00 440.00 0.00 R 16.43 46.10 29.67596 112 43.00 441.00 0.00 R 16.47 46.20 29.73

597 112 43.00 442.00 0.00 R 16.50 46.31 29.81598 112 43.00 443.00 0.00 R 16.53 46.41 29.88599 112 43.00 444.00 0.00 R 16.57 46.52 29.95600 112 43.00 445.00 0.00 R 16.60 46.63 30.03601 112 43.00 446.00 0.00 R 16.64 46.73 30.09

602 112 43.00 447.00 0.00 R 16.67 46.84 30.17603 112 43.00 448.00 0.00 R 16.70 46.94 30.24604 112 43.00 449.00 0.00 R 16.74 47.05 30.31605 112 43.00 450.00 0.00 R 16.77 47.16 30.39606 112 43.00 451.00 0.00 R 16.81 47.26 30.45

607 112 43.00 452.00 0.00 R 16.84 47.37 30.53608 112 43.00 453.00 0.00 R 16.87 47.47 30.60609 112 43.00 454.00 0.00 R 16.91 47.58 30.67610 112 43.00 455.00 0.00 R 16.94 47.69 30.75611 112 43.00 456.00 0.00 R 16.98 47.79 30.81

612 112 43.00 457.00 0.00 R 17.01 47.90 30.89613 112 43.00 458.00 0.00 R 17.04 48.00 30.96614 112 43.00 459.00 0.00 R 17.08 48.11 31.03615 112 43.00 460.00 0.00 R 17.11 48.22 31.11616 112 43.00 461.00 0.00 R 17.15 48.32 31.17

617 112 43.00 462.00 0.00 R 17.18 48.43 31.25618 112 43.00 463.00 0.00 R 17.21 48.53 31.32619 112 43.00 464.00 0.00 R 17.25 48.64 31.39620 112 43.00 465.00 0.00 R 17.28 48.75 31.47621 112 43.00 466.00 0.00 R 17.32 48.85 31.53

622 112 43.00 467.00 0.00 R 17.35 48.96 31.61623 112 43.00 468.00 0.00 R 17.38 49.06 31.68624 112 43.00 469.00 0.00 R 17.42 49.17 31.75625 112 43.00 470.00 0.00 R 17.45 49.28 31.83626 112 43.00 471.00 0.00 R 17.49 49.38 31.89

Table letter I Weekly table

Page 109: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 107

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

627 112 43.00 472.00 0.00 R 17.52 49.49 31.97628 112 43.00 473.00 0.00 R 17.55 49.59 32.04629 112 43.00 474.00 0.00 R 17.59 49.70 32.11630 112 43.00 475.00 0.00 R 17.62 49.81 32.19631 112 43.00 476.00 0.00 R 17.66 49.91 32.25

632 112 43.00 477.00 0.00 R 17.69 50.02 32.33633 112 43.00 478.00 0.00 R 17.72 50.12 32.40634 112 43.00 479.00 0.00 R 17.76 50.23 32.47635 112 43.00 480.00 0.00 R 17.79 50.34 32.55636 112 43.00 481.00 0.00 R 17.83 50.44 32.61

637 112 43.00 482.00 0.00 R 17.86 50.55 32.69638 112 43.00 483.00 0.00 R 17.89 50.65 32.76639 112 43.00 484.00 0.00 R 17.93 50.76 32.83640 112 43.00 485.00 0.00 R 17.96 50.87 32.91641 112 43.00 486.00 0.00 R 18.00 50.97 32.97

642 112 43.00 487.00 0.00 R 18.03 51.08 33.05643 112 43.00 488.00 0.00 R 18.06 51.18 33.12644 112 43.00 489.00 0.00 R 18.10 51.29 33.19645 112 43.00 490.00 0.00 R 18.13 51.40 33.27646 112 43.00 491.00 0.00 R 18.17 51.50 33.33

647 112 43.00 492.00 0.00 R 18.20 51.61 33.41648 112 43.00 493.00 0.00 R 18.23 51.71 33.48649 112 43.00 494.00 0.00 R 18.27 51.82 33.55650 112 43.00 495.00 0.00 R 18.30 51.93 33.63651 112 43.00 496.00 0.00 R 18.34 52.03 33.69

652 112 43.00 497.00 0.00 R 18.37 52.14 33.77653 112 43.00 498.00 0.00 R 18.40 52.24 33.84654 112 43.00 499.00 0.00 R 18.44 52.35 33.91655 112 43.00 500.00 0.00 R 18.47 52.46 33.99656 112 43.00 501.00 0.00 R 18.51 52.56 34.05

657 112 43.00 502.00 0.00 R 18.54 52.67 34.13658 112 43.00 503.00 0.00 R 18.57 52.77 34.20659 112 43.00 504.00 0.00 R 18.61 52.88 34.27660 112 43.00 505.00 0.00 R 18.64 52.99 34.35661 112 43.00 506.00 0.00 R 18.68 53.09 34.41

662 112 43.00 507.00 0.00 R 18.71 53.20 34.49663 112 43.00 508.00 0.00 R 18.74 53.30 34.56664 112 43.00 509.00 0.00 R 18.78 53.41 34.63665 112 43.00 510.00 0.00 R 18.81 53.52 34.71666 112 43.00 511.00 0.00 R 18.85 53.62 34.77

667 112 43.00 512.00 0.00 R 18.88 53.73 34.85668 112 43.00 513.00 0.00 R 18.91 53.83 34.92669 112 43.00 514.00 0.00 R 18.95 53.94 34.99670 112 43.00 515.00 0.00 R 18.98 54.05 35.07671 112 43.00 516.00 0.00 R 19.02 54.15 35.13

672 112 43.00 517.00 0.00 R 19.05 54.26 35.21673 112 43.00 518.00 0.00 R 19.08 54.36 35.28674 112 43.00 519.00 0.00 R 19.12 54.47 35.35675 112 43.00 520.00 0.00 R 19.15 54.58 35.43676 112 43.00 521.00 0.00 R 19.19 54.68 35.49

677 112 43.00 522.00 0.00 R 19.22 54.79 35.57678 112 43.00 523.00 0.00 R 19.25 54.89 35.64679 112 43.00 524.00 0.00 R 19.29 55.00 35.71680 112 43.00 525.00 0.00 R 19.32 55.11 35.79681 112 43.00 526.00 0.00 R 19.36 55.21 35.85

Table letter IWeekly table

Page 110: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 108

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

682 112 43.00 527.00 0.00 R 19.39 55.32 35.93683 112 43.00 528.00 0.00 R 19.42 55.42 36.00684 112 43.00 529.00 0.00 R 19.46 55.53 36.07685 112 43.00 530.00 0.00 R 19.49 55.64 36.15686 112 43.00 531.00 0.00 R 19.53 55.74 36.21

687 112 43.00 532.00 0.00 R 19.56 55.85 36.29688 112 43.00 533.00 0.00 R 19.59 55.95 36.36689 112 43.00 534.00 0.00 R 19.63 56.06 36.43690 112 43.00 535.00 0.00 R 19.66 56.17 36.51691 112 43.00 536.00 0.00 R 19.70 56.27 36.57

692 112 43.00 537.00 0.00 R 19.73 56.38 36.65693 112 43.00 538.00 0.00 R 19.76 56.48 36.72694 112 43.00 539.00 0.00 R 19.80 56.59 36.79695 112 43.00 540.00 0.00 R 19.83 56.70 36.87696 112 43.00 541.00 0.00 R 19.87 56.80 36.93

697 112 43.00 542.00 0.00 R 19.90 56.91 37.01698 112 43.00 543.00 0.00 R 19.93 57.01 37.08699 112 43.00 544.00 0.00 R 19.97 57.12 37.15700 112 43.00 545.00 0.00 R 20.00 57.23 37.23701 112 43.00 546.00 0.00 R 20.04 57.33 37.29

702 112 43.00 547.00 0.00 R 20.07 57.44 37.37703 112 43.00 548.00 0.00 R 20.10 57.54 37.44704 112 43.00 549.00 0.00 R 20.14 57.65 37.51705 112 43.00 550.00 0.00 R 20.17 57.76 37.59706 112 43.00 551.00 0.00 R 20.21 57.86 37.65

707 112 43.00 552.00 0.00 R 20.24 57.97 37.73708 112 43.00 553.00 0.00 R 20.27 58.07 37.80709 112 43.00 554.00 0.00 R 20.31 58.18 37.87710 112 43.00 555.00 0.00 R 20.34 58.29 37.95711 112 43.00 556.00 0.00 R 20.38 58.39 38.01

712 112 43.00 557.00 0.00 R 20.41 58.50 38.09713 112 43.00 558.00 0.00 R 20.44 58.60 38.16714 112 43.00 559.00 0.00 R 20.48 58.71 38.23715 112 43.00 560.00 0.00 R 20.51 58.82 38.31716 112 43.00 561.00 0.00 R 20.55 58.92 38.37

717 112 43.00 562.00 0.00 R 20.58 59.03 38.45718 112 43.00 563.00 0.00 R 20.61 59.13 38.52719 112 43.00 564.00 0.00 R 20.65 59.24 38.59720 112 43.00 565.00 0.00 R 20.68 59.35 38.67721 112 43.00 566.00 0.00 R 20.72 59.45 38.73

722 112 43.00 567.00 0.00 R 20.75 59.56 38.81723 112 43.00 568.00 0.00 R 20.78 59.66 38.88724 112 43.00 569.00 0.00 R 20.82 59.77 38.95725 112 43.00 570.00 0.00 R 20.85 59.88 39.03726 112 43.00 571.00 0.00 R 20.89 59.98 39.09

727 112 43.00 572.00 0.00 R 20.92 60.09 39.17728 112 43.00 573.00 0.00 R 20.95 60.19 39.24729 112 43.00 574.00 0.00 R 20.99 60.30 39.31730 112 43.00 575.00 0.00 R 21.02 60.41 39.39731 112 43.00 576.00 0.00 R 21.06 60.51 39.45

732 112 43.00 577.00 0.00 R 21.09 60.62 39.53733 112 43.00 578.00 0.00 R 21.12 60.72 39.60734 112 43.00 579.00 0.00 R 21.16 60.83 39.67735 112 43.00 580.00 0.00 R 21.19 60.94 39.75736 112 43.00 581.00 0.00 R 21.23 61.04 39.81

Table letter I Weekly table

Page 111: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 109

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

737 112 43.00 582.00 0.00 R 21.26 61.15 39.89738 112 43.00 583.00 0.00 R 21.29 61.25 39.96739 112 43.00 584.00 0.00 R 21.33 61.36 40.03740 112 43.00 585.00 0.00 R 21.36 61.47 40.11741 112 43.00 586.00 0.00 R 21.40 61.57 40.17

742 112 43.00 587.00 0.00 R 21.43 61.68 40.25743 112 43.00 588.00 0.00 R 21.46 61.78 40.32744 112 43.00 589.00 0.00 R 21.50 61.89 40.39745 112 43.00 590.00 0.00 R 21.53 62.00 40.47746 112 43.00 591.00 0.00 R 21.57 62.10 40.53

747 112 43.00 592.00 0.00 R 21.60 62.21 40.61748 112 43.00 593.00 0.00 R 21.63 62.31 40.68749 112 43.00 594.00 0.00 R 21.67 62.42 40.75750 112 43.00 595.00 0.00 R 21.70 62.53 40.83751 112 43.00 596.00 0.00 R 21.74 62.63 40.89

752 112 43.00 597.00 0.00 R 21.77 62.74 40.97753 112 43.00 598.00 0.00 R 21.80 62.84 41.04754 112 43.00 599.00 0.00 R 21.84 62.95 41.11755 112 43.00 600.00 0.00 R 21.87 63.06 41.19756 112 43.00 601.00 0.00 R 21.91 63.16 41.25

757 112 43.00 602.00 0.00 R 21.94 63.27 41.33758 112 43.00 603.00 0.00 R 21.97 63.37 41.40759 112 43.00 604.00 0.00 R 22.01 63.48 41.47760 112 43.00 605.00 0.00 R 22.04 63.59 41.55761 112 43.00 606.00 0.00 R 22.08 63.69 41.61

762 112 43.00 607.00 0.00 R 22.11 63.80 41.69763 112 43.00 608.00 0.00 R 22.14 63.90 41.76764 112 43.00 609.00 0.00 R 22.18 64.01 41.83765 112 43.00 610.00 0.00 R 22.21 64.12 41.91766 112 43.00 611.00 0.00 R 22.25 64.22 41.97

767 112 43.00 612.00 0.00 R 22.28 64.33 42.05768 112 43.00 613.00 0.00 R 22.31 64.43 42.12769 112 43.00 614.00 0.00 R 22.35 64.54 42.19770 112 43.00 615.00 0.00 R 22.37 64.59 42.22771 112 43.00 615.00 1.00 R 22.37 64.77 42.40

772 112 43.00 615.00 2.00 R 22.37 64.89 42.52773 112 43.00 615.00 3.00 R 22.37 65.01 42.64774 112 43.00 615.00 4.00 R 22.37 65.13 42.76775 112 43.00 615.00 5.00 R 22.37 65.25 42.88776 112 43.00 615.00 6.00 R 22.37 65.37 43.00

777 112 43.00 615.00 7.00 R 22.37 65.49 43.12778 112 43.00 615.00 8.00 R 22.37 65.61 43.24779 112 43.00 615.00 9.00 R 22.37 65.73 43.36780 112 43.00 615.00 10.00 R 22.37 65.85 43.48781 112 43.00 615.00 11.00 R 22.37 65.97 43.60

782 112 43.00 615.00 12.00 R 22.37 66.09 43.72783 112 43.00 615.00 13.00 R 22.37 66.21 43.84784 112 43.00 615.00 14.00 R 22.37 66.33 43.96785 112 43.00 615.00 15.00 R 22.37 66.45 44.08786 112 43.00 615.00 16.00 R 22.37 66.57 44.20

787 112 43.00 615.00 17.00 R 22.37 66.69 44.32788 112 43.00 615.00 18.00 R 22.37 66.81 44.44789 112 43.00 615.00 19.00 R 22.37 66.93 44.56790 112 43.00 615.00 20.00 R 22.37 67.05 44.68791 112 43.00 615.00 21.00 R 22.37 67.17 44.80

Table letter IWeekly table

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Page 110

Table letter I Weekly table

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

If your employee’s gross pay is over £815, go to page 153.

792 112 43.00 615.00 22.00 R 22.37 67.29 44.92793 112 43.00 615.00 23.00 R 22.37 67.41 45.04794 112 43.00 615.00 24.00 R 22.37 67.53 45.16795 112 43.00 615.00 25.00 R 22.37 67.65 45.28796 112 43.00 615.00 26.00 R 22.37 67.77 45.40

797 112 43.00 615.00 27.00 R 22.37 67.89 45.52798 112 43.00 615.00 28.00 R 22.37 68.01 45.64799 112 43.00 615.00 29.00 R 22.37 68.13 45.76800 112 43.00 615.00 30.00 R 22.37 68.25 45.88801 112 43.00 615.00 31.00 R 22.37 68.37 46.00

802 112 43.00 615.00 32.00 R 22.37 68.49 46.12803 112 43.00 615.00 33.00 R 22.37 68.61 46.24804 112 43.00 615.00 34.00 R 22.37 68.73 46.36805 112 43.00 615.00 35.00 R 22.37 68.85 46.48806 112 43.00 615.00 36.00 R 22.37 68.97 46.60

807 112 43.00 615.00 37.00 R 22.37 69.09 46.72808 112 43.00 615.00 38.00 R 22.37 69.21 46.84809 112 43.00 615.00 39.00 R 22.37 69.33 46.96810 112 43.00 615.00 40.00 R 22.37 69.45 47.08811 112 43.00 615.00 41.00 R 22.37 69.57 47.20

812 112 43.00 615.00 42.00 R 22.37 69.69 47.32813 112 43.00 615.00 43.00 R 22.37 69.81 47.44814 112 43.00 615.00 44.00 R 22.37 69.93 47.56815 112 43.00 615.00 45.00 R 22.37 69.99 47.62

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Page 111

Table letter I

Use this table for: Employees in your Contracted-out Salary Related Scheme, who are under the age of 21.

Do not use this table for:

• any tax year other than 2015 to 2016• employees in your Contracted-out Salary Related

Scheme, who are aged 21 or over and under State Pension age (see Table letter D)

• married women or widows who have the right to pay reduced rate employee’s contributions (see Table letter E)

• employees who are State Pension age or over (see Table letter C in booklet CA41)

• employees who are aged 21 or over and are in your Contracted-out Salary Related Scheme for whom you hold form CA2700 (see Table letter L)

• employees who are under the age of 21 and are in your Contracted-out Salary Related Scheme, for whom you hold form CA2700 (see Table letter K)

Completing form RT11 'Deductions working sheet’ or substitute• enter ‘I’ in the NICs Category column on

form RT11

• copy the figures in columns 1a – 1f of the table to columns 1a – 1f on the line next to the tax month in which the employee is paid, on form RT11

If the employee’s total earnings fall between the LEL and the UEL/UST and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST, see page 153.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST. The NICs liability for each step, with the exception of the LEL, PT, ST, UAP, UEL and UST, is worked out at the mid-point of the steps, so you and your employee may pay slightly more or less than if you used the exact percentage method.

Monthly table for Contracted-out Salary Related standard rate contributions for use from 6 April 2015 to 5 April 2016

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Up to and including £485.99

No NICs liability, make no entries on form RT11

486 486 0.00 0.00 0.00 0.00 0.00 0.00490 486 4.00 0.00 0.00 R 0.28 0.00 R 0.28494 486 8.00 0.00 0.00 R 0.48 0.00 R 0.48498 486 12.00 0.00 0.00 R 0.68 0.00 R 0.68502 486 16.00 0.00 0.00 R 0.86 0.00 R 0.86

506 486 20.00 0.00 0.00 R 1.06 0.00 R 1.06510 486 24.00 0.00 0.00 R 1.24 0.00 R 1.24514 486 28.00 0.00 0.00 R 1.44 0.00 R 1.44518 486 32.00 0.00 0.00 R 1.64 0.00 R 1.64522 486 36.00 0.00 0.00 R 1.82 0.00 R 1.82

526 486 40.00 0.00 0.00 R 2.02 0.00 R 2.02530 486 44.00 0.00 0.00 R 2.20 0.00 R 2.20534 486 48.00 0.00 0.00 R 2.40 0.00 R 2.40538 486 52.00 0.00 0.00 R 2.60 0.00 R 2.60542 486 56.00 0.00 0.00 R 2.78 0.00 R 2.78

546 486 60.00 0.00 0.00 R 2.98 0.00 R 2.98550 486 64.00 0.00 0.00 R 3.16 0.00 R 3.16554 486 68.00 0.00 0.00 R 3.36 0.00 R 3.36558 486 72.00 0.00 0.00 R 3.56 0.00 R 3.56562 486 76.00 0.00 0.00 R 3.74 0.00 R 3.74

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

566 486 80.00 0.00 0.00 R 3.94 0.00 R 3.94570 486 84.00 0.00 0.00 R 4.12 0.00 R 4.12574 486 88.00 0.00 0.00 R 4.32 0.00 R 4.32578 486 92.00 0.00 0.00 R 4.52 0.00 R 4.52582 486 96.00 0.00 0.00 R 4.70 0.00 R 4.70

586 486 100.00 0.00 0.00 R 4.90 0.00 R 4.90590 486 104.00 0.00 0.00 R 5.08 0.00 R 5.08594 486 108.00 0.00 0.00 R 5.28 0.00 R 5.28598 486 112.00 0.00 0.00 R 5.48 0.00 R 5.48602 486 116.00 0.00 0.00 R 5.66 0.00 R 5.66

606 486 120.00 0.00 0.00 R 5.86 0.00 R 5.86610 486 124.00 0.00 0.00 R 6.04 0.00 R 6.04614 486 128.00 0.00 0.00 R 6.24 0.00 R 6.24618 486 132.00 0.00 0.00 R 6.44 0.00 R 6.44622 486 136.00 0.00 0.00 R 6.62 0.00 R 6.62

626 486 140.00 0.00 0.00 R 6.82 0.00 R 6.82630 486 144.00 0.00 0.00 R 7.00 0.00 R 7.00634 486 148.00 0.00 0.00 R 7.20 0.00 R 7.20638 486 152.00 0.00 0.00 R 7.40 0.00 R 7.40642 486 156.00 0.00 0.00 R 7.58 0.00 R 7.58

646 486 160.00 0.00 0.00 R 7.78 0.00 R 7.78650 486 164.00 0.00 0.00 R 7.96 0.00 R 7.96654 486 168.00 0.00 0.00 R 8.16 0.00 R 8.16658 486 172.00 0.00 0.00 R 8.36 0.00 R 8.36662 486 176.00 0.00 0.00 R 8.54 0.00 R 8.54

666 486 180.00 0.00 0.00 R 8.74 0.00 R 8.74670 486 184.00 0.00 0.00 R 8.88 0.00 R 8.88672 486 186.00 0.00 0.00 R 8.92 0.00 R 8.92674 486 186.00 2.00 0.00 R 8.70 0.00 R 8.70676 486 186.00 4.00 0.00 R 8.64 0.00 R 8.64

678 486 186.00 6.00 0.00 R 8.36 0.00 R 8.36682 486 186.00 10.00 0.00 R 8.06 0.00 R 8.06686 486 186.00 14.00 0.00 R 7.78 0.00 R 7.78690 486 186.00 18.00 0.00 R 7.48 0.00 R 7.48694 486 186.00 22.00 0.00 R 7.20 0.00 R 7.20

698 486 186.00 26.00 0.00 R 7.28 0.36 R 6.92702 486 186.00 30.00 0.00 R 7.41 0.79 R 6.62706 486 186.00 34.00 0.00 R 7.55 1.21 R 6.34710 486 186.00 38.00 0.00 R 7.68 1.64 R 6.04714 486 186.00 42.00 0.00 R 7.82 2.06 R 5.76

718 486 186.00 46.00 0.00 R 7.96 2.48 R 5.48722 486 186.00 50.00 0.00 R 8.09 2.91 R 5.18726 486 186.00 54.00 0.00 R 8.23 3.33 R 4.90730 486 186.00 58.00 0.00 R 8.36 3.76 R 4.60734 486 186.00 62.00 0.00 R 8.50 4.18 R 4.32

738 486 186.00 66.00 0.00 R 8.64 4.60 R 4.04742 486 186.00 70.00 0.00 R 8.77 5.03 R 3.74746 486 186.00 74.00 0.00 R 8.91 5.45 R 3.46750 486 186.00 78.00 0.00 R 9.04 5.88 R 3.16754 486 186.00 82.00 0.00 R 9.18 6.30 R 2.88

758 486 186.00 86.00 0.00 R 9.32 6.72 R 2.60762 486 186.00 90.00 0.00 R 9.45 7.15 R 2.30766 486 186.00 94.00 0.00 R 9.59 7.57 R 2.02770 486 186.00 98.00 0.00 R 9.72 8.00 R 1.72 774 486 186.00 102.00 0.00 R 9.86 8.42 R 1.44

Table letter I Monthly table

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Page 113

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

778 486 186.00 106.00 0.00 R 10.00 8.84 R 1.16782 486 186.00 110.00 0.00 R 10.13 9.27 R 0.86786 486 186.00 114.00 0.00 R 10.27 9.69 R 0.58790 486 186.00 118.00 0.00 R 10.40 10.12 R 0.28794 486 186.00 122.00 0.00 R 10.54 10.54 0.00

798 486 186.00 126.00 0.00 R 10.68 10.96 0.28802 486 186.00 130.00 0.00 R 10.81 11.39 0.58806 486 186.00 134.00 0.00 R 10.95 11.81 0.86810 486 186.00 138.00 0.00 R 11.08 12.24 1.16814 486 186.00 142.00 0.00 R 11.22 12.66 1.44

818 486 186.00 146.00 0.00 R 11.36 13.08 1.72822 486 186.00 150.00 0.00 R 11.49 13.51 2.02826 486 186.00 154.00 0.00 R 11.63 13.93 2.30830 486 186.00 158.00 0.00 R 11.76 14.36 2.60834 486 186.00 162.00 0.00 R 11.90 14.78 2.88

838 486 186.00 166.00 0.00 R 12.04 15.20 3.16842 486 186.00 170.00 0.00 R 12.17 15.63 3.46846 486 186.00 174.00 0.00 R 12.31 16.05 3.74850 486 186.00 178.00 0.00 R 12.44 16.48 4.04854 486 186.00 182.00 0.00 R 12.58 16.90 4.32

858 486 186.00 186.00 0.00 R 12.72 17.32 4.60862 486 186.00 190.00 0.00 R 12.85 17.75 4.90866 486 186.00 194.00 0.00 R 12.99 18.17 5.18870 486 186.00 198.00 0.00 R 13.12 18.60 5.48874 486 186.00 202.00 0.00 R 13.26 19.02 5.76

878 486 186.00 206.00 0.00 R 13.40 19.44 6.04882 486 186.00 210.00 0.00 R 13.53 19.87 6.34886 486 186.00 214.00 0.00 R 13.67 20.29 6.62890 486 186.00 218.00 0.00 R 13.80 20.72 6.92894 486 186.00 222.00 0.00 R 13.94 21.14 7.20

898 486 186.00 226.00 0.00 R 14.08 21.56 7.48902 486 186.00 230.00 0.00 R 14.21 21.99 7.78906 486 186.00 234.00 0.00 R 14.35 22.41 8.06910 486 186.00 238.00 0.00 R 14.48 22.84 8.36914 486 186.00 242.00 0.00 R 14.62 23.26 8.64

918 486 186.00 246.00 0.00 R 14.76 23.68 8.92922 486 186.00 250.00 0.00 R 14.89 24.11 9.22926 486 186.00 254.00 0.00 R 15.03 24.53 9.50930 486 186.00 258.00 0.00 R 15.16 24.96 9.80934 486 186.00 262.00 0.00 R 15.30 25.38 10.08

938 486 186.00 266.00 0.00 R 15.44 25.80 10.36942 486 186.00 270.00 0.00 R 15.57 26.23 10.66946 486 186.00 274.00 0.00 R 15.71 26.65 10.94950 486 186.00 278.00 0.00 R 15.84 27.08 11.24954 486 186.00 282.00 0.00 R 15.98 27.50 11.52

958 486 186.00 286.00 0.00 R 16.12 27.92 11.80962 486 186.00 290.00 0.00 R 16.25 28.35 12.10966 486 186.00 294.00 0.00 R 16.39 28.77 12.38970 486 186.00 298.00 0.00 R 16.52 29.20 12.68974 486 186.00 302.00 0.00 R 16.66 29.62 12.96

978 486 186.00 306.00 0.00 R 16.80 30.04 13.24982 486 186.00 310.00 0.00 R 16.93 30.47 13.54986 486 186.00 314.00 0.00 R 17.07 30.89 13.82990 486 186.00 318.00 0.00 R 17.20 31.32 14.12994 486 186.00 322.00 0.00 R 17.34 31.74 14.40

Table letter IMonthly table

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

998 486 186.00 326.00 0.00 R 17.48 32.16 14.681002 486 186.00 330.00 0.00 R 17.61 32.59 14.981006 486 186.00 334.00 0.00 R 17.75 33.01 15.261010 486 186.00 338.00 0.00 R 17.88 33.44 15.561014 486 186.00 342.00 0.00 R 18.02 33.86 15.84

1018 486 186.00 346.00 0.00 R 18.16 34.28 16.121022 486 186.00 350.00 0.00 R 18.29 34.71 16.421026 486 186.00 354.00 0.00 R 18.43 35.13 16.701030 486 186.00 358.00 0.00 R 18.56 35.56 17.001034 486 186.00 362.00 0.00 R 18.70 35.98 17.28

1038 486 186.00 366.00 0.00 R 18.84 36.40 17.561042 486 186.00 370.00 0.00 R 18.97 36.83 17.861046 486 186.00 374.00 0.00 R 19.11 37.25 18.141050 486 186.00 378.00 0.00 R 19.24 37.68 18.441054 486 186.00 382.00 0.00 R 19.38 38.10 18.72

1058 486 186.00 386.00 0.00 R 19.52 38.52 19.001062 486 186.00 390.00 0.00 R 19.65 38.95 19.301066 486 186.00 394.00 0.00 R 19.79 39.37 19.581070 486 186.00 398.00 0.00 R 19.92 39.80 19.881074 486 186.00 402.00 0.00 R 20.06 40.22 20.16

1078 486 186.00 406.00 0.00 R 20.20 40.64 20.441082 486 186.00 410.00 0.00 R 20.33 41.07 20.741086 486 186.00 414.00 0.00 R 20.47 41.49 21.021090 486 186.00 418.00 0.00 R 20.60 41.92 21.321094 486 186.00 422.00 0.00 R 20.74 42.34 21.60

1098 486 186.00 426.00 0.00 R 20.88 42.76 21.881102 486 186.00 430.00 0.00 R 21.01 43.19 22.181106 486 186.00 434.00 0.00 R 21.15 43.61 22.461110 486 186.00 438.00 0.00 R 21.28 44.04 22.761114 486 186.00 442.00 0.00 R 21.42 44.46 23.04

1118 486 186.00 446.00 0.00 R 21.56 44.88 23.321122 486 186.00 450.00 0.00 R 21.69 45.31 23.621126 486 186.00 454.00 0.00 R 21.83 45.73 23.901130 486 186.00 458.00 0.00 R 21.96 46.16 24.201134 486 186.00 462.00 0.00 R 22.10 46.58 24.48

1138 486 186.00 466.00 0.00 R 22.24 47.00 24.761142 486 186.00 470.00 0.00 R 22.37 47.43 25.061146 486 186.00 474.00 0.00 R 22.51 47.85 25.341150 486 186.00 478.00 0.00 R 22.64 48.28 25.641154 486 186.00 482.00 0.00 R 22.78 48.70 25.92

1158 486 186.00 486.00 0.00 R 22.92 49.12 26.201162 486 186.00 490.00 0.00 R 23.05 49.55 26.501166 486 186.00 494.00 0.00 R 23.19 49.97 26.781170 486 186.00 498.00 0.00 R 23.32 50.40 27.081174 486 186.00 502.00 0.00 R 23.46 50.82 27.36

1178 486 186.00 506.00 0.00 R 23.60 51.24 27.641182 486 186.00 510.00 0.00 R 23.73 51.67 27.941186 486 186.00 514.00 0.00 R 23.87 52.09 28.221190 486 186.00 518.00 0.00 R 24.00 52.52 28.521194 486 186.00 522.00 0.00 R 24.14 52.94 28.80

1198 486 186.00 526.00 0.00 R 24.28 53.36 29.081202 486 186.00 530.00 0.00 R 24.41 53.79 29.381206 486 186.00 534.00 0.00 R 24.55 54.21 29.661210 486 186.00 538.00 0.00 R 24.68 54.64 29.961214 486 186.00 542.00 0.00 R 24.82 55.06 30.24

Table letter I Monthly table

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Page 115

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (For

informationonly)

£ £ £ p £ p £ p £ p £ p £ p

1218 486 186.00 546.00 0.00 R 24.96 55.48 30.521222 486 186.00 550.00 0.00 R 25.09 55.91 30.821226 486 186.00 554.00 0.00 R 25.23 56.33 31.101230 486 186.00 558.00 0.00 R 25.36 56.76 31.401234 486 186.00 562.00 0.00 R 25.50 57.18 31.68

1238 486 186.00 566.00 0.00 R 25.64 57.60 31.961242 486 186.00 570.00 0.00 R 25.77 58.03 32.261246 486 186.00 574.00 0.00 R 25.91 58.45 32.541250 486 186.00 578.00 0.00 R 26.04 58.88 32.841254 486 186.00 582.00 0.00 R 26.18 59.30 33.12

1258 486 186.00 586.00 0.00 R 26.32 59.72 33.401262 486 186.00 590.00 0.00 R 26.45 60.15 33.701266 486 186.00 594.00 0.00 R 26.59 60.57 33.981270 486 186.00 598.00 0.00 R 26.72 61.00 34.281274 486 186.00 602.00 0.00 R 26.86 61.42 34.56

1278 486 186.00 606.00 0.00 R 27.00 61.84 34.841282 486 186.00 610.00 0.00 R 27.13 62.27 35.141286 486 186.00 614.00 0.00 R 27.27 62.69 35.421290 486 186.00 618.00 0.00 R 27.40 63.12 35.721294 486 186.00 622.00 0.00 R 27.54 63.54 36.00

1298 486 186.00 626.00 0.00 R 27.68 63.96 36.281302 486 186.00 630.00 0.00 R 27.81 64.39 36.581306 486 186.00 634.00 0.00 R 27.95 64.81 36.861310 486 186.00 638.00 0.00 R 28.08 65.24 37.161314 486 186.00 642.00 0.00 R 28.22 65.66 37.44

1318 486 186.00 646.00 0.00 R 28.36 66.08 37.721322 486 186.00 650.00 0.00 R 28.49 66.51 38.021326 486 186.00 654.00 0.00 R 28.63 66.93 38.301330 486 186.00 658.00 0.00 R 28.76 67.36 38.601334 486 186.00 662.00 0.00 R 28.90 67.78 38.88

1338 486 186.00 666.00 0.00 R 29.04 68.20 39.161342 486 186.00 670.00 0.00 R 29.17 68.63 39.461346 486 186.00 674.00 0.00 R 29.31 69.05 39.741350 486 186.00 678.00 0.00 R 29.44 69.48 40.041354 486 186.00 682.00 0.00 R 29.58 69.90 40.32

1358 486 186.00 686.00 0.00 R 29.72 70.32 40.601362 486 186.00 690.00 0.00 R 29.85 70.75 40.901366 486 186.00 694.00 0.00 R 29.99 71.17 41.181370 486 186.00 698.00 0.00 R 30.12 71.60 41.481374 486 186.00 702.00 0.00 R 30.26 72.02 41.76

1378 486 186.00 706.00 0.00 R 30.40 72.44 42.041382 486 186.00 710.00 0.00 R 30.53 72.87 42.341386 486 186.00 714.00 0.00 R 30.67 73.29 42.621390 486 186.00 718.00 0.00 R 30.80 73.72 42.921394 486 186.00 722.00 0.00 R 30.94 74.14 43.20

1398 486 186.00 726.00 0.00 R 31.08 74.56 43.481402 486 186.00 730.00 0.00 R 31.21 74.99 43.781406 486 186.00 734.00 0.00 R 31.35 75.41 44.061410 486 186.00 738.00 0.00 R 31.48 75.84 44.361414 486 186.00 742.00 0.00 R 31.62 76.26 44.64

1418 486 186.00 746.00 0.00 R 31.76 76.68 44.921422 486 186.00 750.00 0.00 R 31.89 77.11 45.221426 486 186.00 754.00 0.00 R 32.03 77.53 45.501430 486 186.00 758.00 0.00 R 32.16 77.96 45.801434 486 186.00 762.00 0.00 R 32.30 78.38 46.08

Table letter IMonthly table

Page 118: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 116

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

1438 486 186.00 766.00 0.00 R 32.44 78.80 46.361442 486 186.00 770.00 0.00 R 32.57 79.23 46.661446 486 186.00 774.00 0.00 R 32.71 79.65 46.941450 486 186.00 778.00 0.00 R 32.84 80.08 47.241454 486 186.00 782.00 0.00 R 32.98 80.50 47.52

1458 486 186.00 786.00 0.00 R 33.12 80.92 47.801462 486 186.00 790.00 0.00 R 33.25 81.35 48.101466 486 186.00 794.00 0.00 R 33.39 81.77 48.381470 486 186.00 798.00 0.00 R 33.52 82.20 48.681474 486 186.00 802.00 0.00 R 33.66 82.62 48.96

1478 486 186.00 806.00 0.00 R 33.80 83.04 49.241482 486 186.00 810.00 0.00 R 33.93 83.47 49.541486 486 186.00 814.00 0.00 R 34.07 83.89 49.821490 486 186.00 818.00 0.00 R 34.20 84.32 50.121494 486 186.00 822.00 0.00 R 34.34 84.74 50.40

1498 486 186.00 826.00 0.00 R 34.48 85.16 50.681502 486 186.00 830.00 0.00 R 34.61 85.59 50.981506 486 186.00 834.00 0.00 R 34.75 86.01 51.261510 486 186.00 838.00 0.00 R 34.88 86.44 51.561514 486 186.00 842.00 0.00 R 35.02 86.86 51.84

1518 486 186.00 846.00 0.00 R 35.16 87.28 52.121522 486 186.00 850.00 0.00 R 35.29 87.71 52.421526 486 186.00 854.00 0.00 R 35.43 88.13 52.701530 486 186.00 858.00 0.00 R 35.56 88.56 53.001534 486 186.00 862.00 0.00 R 35.70 88.98 53.28

1538 486 186.00 866.00 0.00 R 35.84 89.40 53.561542 486 186.00 870.00 0.00 R 35.97 89.83 53.861546 486 186.00 874.00 0.00 R 36.11 90.25 54.141550 486 186.00 878.00 0.00 R 36.24 90.68 54.441554 486 186.00 882.00 0.00 R 36.38 91.10 54.72

1558 486 186.00 886.00 0.00 R 36.52 91.52 55.001562 486 186.00 890.00 0.00 R 36.65 91.95 55.301566 486 186.00 894.00 0.00 R 36.79 92.37 55.581570 486 186.00 898.00 0.00 R 36.92 92.80 55.881574 486 186.00 902.00 0.00 R 37.06 93.22 56.16

1578 486 186.00 906.00 0.00 R 37.20 93.64 56.441582 486 186.00 910.00 0.00 R 37.33 94.07 56.741586 486 186.00 914.00 0.00 R 37.47 94.49 57.021590 486 186.00 918.00 0.00 R 37.60 94.92 57.321594 486 186.00 922.00 0.00 R 37.74 95.34 57.60

1598 486 186.00 926.00 0.00 R 37.88 95.76 57.881602 486 186.00 930.00 0.00 R 38.01 96.19 58.181606 486 186.00 934.00 0.00 R 38.15 96.61 58.461610 486 186.00 938.00 0.00 R 38.28 97.04 58.761614 486 186.00 942.00 0.00 R 38.42 97.46 59.04

1618 486 186.00 946.00 0.00 R 38.56 97.88 59.321622 486 186.00 950.00 0.00 R 38.69 98.31 59.621626 486 186.00 954.00 0.00 R 38.83 98.73 59.901630 486 186.00 958.00 0.00 R 38.96 99.16 60.201634 486 186.00 962.00 0.00 R 39.10 99.58 60.48

1638 486 186.00 966.00 0.00 R 39.24 100.00 60.761642 486 186.00 970.00 0.00 R 39.37 100.43 61.061646 486 186.00 974.00 0.00 R 39.51 100.85 61.341650 486 186.00 978.00 0.00 R 39.64 101.28 61.64 1654 486 186.00 982.00 0.00 R 39.78 101.70 61.92

Table letter I Monthly table

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Page 117

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

1658 486 186.00 986.00 0.00 R 39.92 102.12 62.201662 486 186.00 990.00 0.00 R 40.05 102.55 62.501666 486 186.00 994.00 0.00 R 40.19 102.97 62.781670 486 186.00 998.00 0.00 R 40.32 103.40 63.081674 486 186.00 1002.00 0.00 R 40.46 103.82 63.36

1678 486 186.00 1006.00 0.00 R 40.60 104.24 63.641682 486 186.00 1010.00 0.00 R 40.73 104.67 63.941686 486 186.00 1014.00 0.00 R 40.87 105.09 64.221690 486 186.00 1018.00 0.00 R 41.00 105.52 64.521694 486 186.00 1022.00 0.00 R 41.14 105.94 64.80

1698 486 186.00 1026.00 0.00 R 41.28 106.36 65.081702 486 186.00 1030.00 0.00 R 41.41 106.79 65.381706 486 186.00 1034.00 0.00 R 41.55 107.21 65.661710 486 186.00 1038.00 0.00 R 41.68 107.64 65.961714 486 186.00 1042.00 0.00 R 41.82 108.06 66.24

1718 486 186.00 1046.00 0.00 R 41.96 108.48 66.521722 486 186.00 1050.00 0.00 R 42.09 108.91 66.821726 486 186.00 1054.00 0.00 R 42.23 109.33 67.101730 486 186.00 1058.00 0.00 R 42.36 109.76 67.401734 486 186.00 1062.00 0.00 R 42.50 110.18 67.68

1738 486 186.00 1066.00 0.00 R 42.64 110.60 67.961742 486 186.00 1070.00 0.00 R 42.77 111.03 68.261746 486 186.00 1074.00 0.00 R 42.91 111.45 68.541750 486 186.00 1078.00 0.00 R 43.04 111.88 68.841754 486 186.00 1082.00 0.00 R 43.18 112.30 69.12

1758 486 186.00 1086.00 0.00 R 43.32 112.72 69.401762 486 186.00 1090.00 0.00 R 43.45 113.15 69.701766 486 186.00 1094.00 0.00 R 43.59 113.57 69.981770 486 186.00 1098.00 0.00 R 43.72 114.00 70.281774 486 186.00 1102.00 0.00 R 43.86 114.42 70.56

1778 486 186.00 1106.00 0.00 R 44.00 114.84 70.841782 486 186.00 1110.00 0.00 R 44.13 115.27 71.141786 486 186.00 1114.00 0.00 R 44.27 115.69 71.421790 486 186.00 1118.00 0.00 R 44.40 116.12 71.721794 486 186.00 1122.00 0.00 R 44.54 116.54 72.00

1798 486 186.00 1126.00 0.00 R 44.68 116.96 72.281802 486 186.00 1130.00 0.00 R 44.81 117.39 72.581806 486 186.00 1134.00 0.00 R 44.95 117.81 72.861810 486 186.00 1138.00 0.00 R 45.08 118.24 73.161814 486 186.00 1142.00 0.00 R 45.22 118.66 73.44

1818 486 186.00 1146.00 0.00 R 45.36 119.08 73.721822 486 186.00 1150.00 0.00 R 45.49 119.51 74.021826 486 186.00 1154.00 0.00 R 45.63 119.93 74.301830 486 186.00 1158.00 0.00 R 45.76 120.36 74.601834 486 186.00 1162.00 0.00 R 45.90 120.78 74.88

1838 486 186.00 1166.00 0.00 R 46.04 121.20 75.161842 486 186.00 1170.00 0.00 R 46.17 121.63 75.461846 486 186.00 1174.00 0.00 R 46.31 122.05 75.741850 486 186.00 1178.00 0.00 R 46.44 122.48 76.041854 486 186.00 1182.00 0.00 R 46.58 122.90 76.32

1858 486 186.00 1186.00 0.00 R 46.72 123.32 76.601862 486 186.00 1190.00 0.00 R 46.85 123.75 76.901866 486 186.00 1194.00 0.00 R 46.99 124.17 77.181870 486 186.00 1198.00 0.00 R 47.12 124.60 77.481874 486 186.00 1202.00 0.00 R 47.26 125.02 77.76

Table letter IMonthly table

Page 120: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 118

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

1878 486 186.00 1206.00 0.00 R 47.40 125.44 78.041882 486 186.00 1210.00 0.00 R 47.53 125.87 78.341886 486 186.00 1214.00 0.00 R 47.67 126.29 78.621890 486 186.00 1218.00 0.00 R 47.80 126.72 78.921894 486 186.00 1222.00 0.00 R 47.94 127.14 79.20

1898 486 186.00 1226.00 0.00 R 48.08 127.56 79.481902 486 186.00 1230.00 0.00 R 48.21 127.99 79.781906 486 186.00 1234.00 0.00 R 48.35 128.41 80.061910 486 186.00 1238.00 0.00 R 48.48 128.84 80.361914 486 186.00 1242.00 0.00 R 48.62 129.26 80.64

1918 486 186.00 1246.00 0.00 R 48.76 129.68 80.921922 486 186.00 1250.00 0.00 R 48.89 130.11 81.221926 486 186.00 1254.00 0.00 R 49.03 130.53 81.501930 486 186.00 1258.00 0.00 R 49.16 130.96 81.801934 486 186.00 1262.00 0.00 R 49.30 131.38 82.08

1938 486 186.00 1266.00 0.00 R 49.44 131.80 82.361942 486 186.00 1270.00 0.00 R 49.57 132.23 82.661946 486 186.00 1274.00 0.00 R 49.71 132.65 82.941950 486 186.00 1278.00 0.00 R 49.84 133.08 83.241954 486 186.00 1282.00 0.00 R 49.98 133.50 83.52

1958 486 186.00 1286.00 0.00 R 50.12 133.92 83.801962 486 186.00 1290.00 0.00 R 50.25 134.35 84.101966 486 186.00 1294.00 0.00 R 50.39 134.77 84.381970 486 186.00 1298.00 0.00 R 50.52 135.20 84.681974 486 186.00 1302.00 0.00 R 50.66 135.62 84.96

1978 486 186.00 1306.00 0.00 R 50.80 136.04 85.241982 486 186.00 1310.00 0.00 R 50.93 136.47 85.541986 486 186.00 1314.00 0.00 R 51.07 136.89 85.821990 486 186.00 1318.00 0.00 R 51.20 137.32 86.121994 486 186.00 1322.00 0.00 R 51.34 137.74 86.40

1998 486 186.00 1326.00 0.00 R 51.48 138.16 86.682002 486 186.00 1330.00 0.00 R 51.61 138.59 86.982006 486 186.00 1334.00 0.00 R 51.75 139.01 87.262010 486 186.00 1338.00 0.00 R 51.88 139.44 87.562014 486 186.00 1342.00 0.00 R 52.02 139.86 87.84

2018 486 186.00 1346.00 0.00 R 52.16 140.28 88.122022 486 186.00 1350.00 0.00 R 52.29 140.71 88.422026 486 186.00 1354.00 0.00 R 52.43 141.13 88.702030 486 186.00 1358.00 0.00 R 52.56 141.56 89.002034 486 186.00 1362.00 0.00 R 52.70 141.98 89.28

2038 486 186.00 1366.00 0.00 R 52.84 142.40 89.562042 486 186.00 1370.00 0.00 R 52.97 142.83 89.862046 486 186.00 1374.00 0.00 R 53.11 143.25 90.142050 486 186.00 1378.00 0.00 R 53.24 143.68 90.442054 486 186.00 1382.00 0.00 R 53.38 144.10 90.72

2058 486 186.00 1386.00 0.00 R 53.52 144.52 91.002062 486 186.00 1390.00 0.00 R 53.65 144.95 91.302066 486 186.00 1394.00 0.00 R 53.79 145.37 91.582070 486 186.00 1398.00 0.00 R 53.92 145.80 91.882074 486 186.00 1402.00 0.00 R 54.06 146.22 92.16

2078 486 186.00 1406.00 0.00 R 54.20 146.64 92.442082 486 186.00 1410.00 0.00 R 54.33 147.07 92.742086 486 186.00 1414.00 0.00 R 54.47 147.49 93.022090 486 186.00 1418.00 0.00 R 54.60 147.92 93.322094 486 186.00 1422.00 0.00 R 54.74 148.34 93.60

Table letter I Monthly table

Page 121: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 119

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

2098 486 186.00 1426.00 0.00 R 54.88 148.76 93.882102 486 186.00 1430.00 0.00 R 55.01 149.19 94.182106 486 186.00 1434.00 0.00 R 55.15 149.61 94.462110 486 186.00 1438.00 0.00 R 55.28 150.04 94.762114 486 186.00 1442.00 0.00 R 55.42 150.46 95.04

2118 486 186.00 1446.00 0.00 R 55.56 150.88 95.322122 486 186.00 1450.00 0.00 R 55.69 151.31 95.622126 486 186.00 1454.00 0.00 R 55.83 151.73 95.902130 486 186.00 1458.00 0.00 R 55.96 152.16 96.202134 486 186.00 1462.00 0.00 R 56.10 152.58 96.48

2138 486 186.00 1466.00 0.00 R 56.24 153.00 96.762142 486 186.00 1470.00 0.00 R 56.37 153.43 97.062146 486 186.00 1474.00 0.00 R 56.51 153.85 97.342150 486 186.00 1478.00 0.00 R 56.64 154.28 97.642154 486 186.00 1482.00 0.00 R 56.78 154.70 97.92

2158 486 186.00 1486.00 0.00 R 56.92 155.12 98.202162 486 186.00 1490.00 0.00 R 57.05 155.55 98.502166 486 186.00 1494.00 0.00 R 57.19 155.97 98.782170 486 186.00 1498.00 0.00 R 57.32 156.40 99.082174 486 186.00 1502.00 0.00 R 57.46 156.82 99.36

2178 486 186.00 1506.00 0.00 R 57.60 157.24 99.642182 486 186.00 1510.00 0.00 R 57.73 157.67 99.942186 486 186.00 1514.00 0.00 R 57.87 158.09 100.222190 486 186.00 1518.00 0.00 R 58.00 158.52 100.522194 486 186.00 1522.00 0.00 R 58.14 158.94 100.80

2198 486 186.00 1526.00 0.00 R 58.28 159.36 101.082202 486 186.00 1530.00 0.00 R 58.41 159.79 101.382206 486 186.00 1534.00 0.00 R 58.55 160.21 101.662210 486 186.00 1538.00 0.00 R 58.68 160.64 101.962214 486 186.00 1542.00 0.00 R 58.82 161.06 102.24

2218 486 186.00 1546.00 0.00 R 58.96 161.48 102.522222 486 186.00 1550.00 0.00 R 59.09 161.91 102.822226 486 186.00 1554.00 0.00 R 59.23 162.33 103.102230 486 186.00 1558.00 0.00 R 59.36 162.76 103.402234 486 186.00 1562.00 0.00 R 59.50 163.18 103.68

2238 486 186.00 1566.00 0.00 R 59.64 163.60 103.962242 486 186.00 1570.00 0.00 R 59.77 164.03 104.262246 486 186.00 1574.00 0.00 R 59.91 164.45 104.542250 486 186.00 1578.00 0.00 R 60.04 164.88 104.842254 486 186.00 1582.00 0.00 R 60.18 165.30 105.12

2258 486 186.00 1586.00 0.00 R 60.32 165.72 105.402262 486 186.00 1590.00 0.00 R 60.45 166.15 105.702266 486 186.00 1594.00 0.00 R 60.59 166.57 105.982270 486 186.00 1598.00 0.00 R 60.72 167.00 106.282274 486 186.00 1602.00 0.00 R 60.86 167.42 106.56

2278 486 186.00 1606.00 0.00 R 61.00 167.84 106.842282 486 186.00 1610.00 0.00 R 61.13 168.27 107.142286 486 186.00 1614.00 0.00 R 61.27 168.69 107.422290 486 186.00 1618.00 0.00 R 61.40 169.12 107.722294 486 186.00 1622.00 0.00 R 61.54 169.54 108.00

2298 486 186.00 1626.00 0.00 R 61.68 169.96 108.282302 486 186.00 1630.00 0.00 R 61.81 170.39 108.582306 486 186.00 1634.00 0.00 R 61.95 170.81 108.862310 486 186.00 1638.00 0.00 R 62.08 171.24 109.162314 486 186.00 1642.00 0.00 R 62.22 171.66 109.44

Table letter IMonthly table

Page 122: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 120

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

2318 486 186.00 1646.00 0.00 R 62.36 172.08 109.722322 486 186.00 1650.00 0.00 R 62.49 172.51 110.022326 486 186.00 1654.00 0.00 R 62.63 172.93 110.302330 486 186.00 1658.00 0.00 R 62.76 173.36 110.602334 486 186.00 1662.00 0.00 R 62.90 173.78 110.88

2338 486 186.00 1666.00 0.00 R 63.04 174.20 111.162342 486 186.00 1670.00 0.00 R 63.17 174.63 111.462346 486 186.00 1674.00 0.00 R 63.31 175.05 111.742350 486 186.00 1678.00 0.00 R 63.44 175.48 112.042354 486 186.00 1682.00 0.00 R 63.58 175.90 112.32

2358 486 186.00 1686.00 0.00 R 63.72 176.32 112.602362 486 186.00 1690.00 0.00 R 63.85 176.75 112.902366 486 186.00 1694.00 0.00 R 63.99 177.17 113.182370 486 186.00 1698.00 0.00 R 64.12 177.60 113.482374 486 186.00 1702.00 0.00 R 64.26 178.02 113.76

2378 486 186.00 1706.00 0.00 R 64.40 178.44 114.042382 486 186.00 1710.00 0.00 R 64.53 178.87 114.342386 486 186.00 1714.00 0.00 R 64.67 179.29 114.622390 486 186.00 1718.00 0.00 R 64.80 179.72 114.922394 486 186.00 1722.00 0.00 R 64.94 180.14 115.20

2398 486 186.00 1726.00 0.00 R 65.08 180.56 115.482402 486 186.00 1730.00 0.00 R 65.21 180.99 115.782406 486 186.00 1734.00 0.00 R 65.35 181.41 116.062410 486 186.00 1738.00 0.00 R 65.48 181.84 116.362414 486 186.00 1742.00 0.00 R 65.62 182.26 116.64

2418 486 186.00 1746.00 0.00 R 65.76 182.68 116.922422 486 186.00 1750.00 0.00 R 65.89 183.11 117.222426 486 186.00 1754.00 0.00 R 66.03 183.53 117.502430 486 186.00 1758.00 0.00 R 66.16 183.96 117.802434 486 186.00 1762.00 0.00 R 66.30 184.38 118.08

2438 486 186.00 1766.00 0.00 R 66.44 184.80 118.362442 486 186.00 1770.00 0.00 R 66.57 185.23 118.662446 486 186.00 1774.00 0.00 R 66.71 185.65 118.942450 486 186.00 1778.00 0.00 R 66.84 186.08 119.242454 486 186.00 1782.00 0.00 R 66.98 186.50 119.52

2458 486 186.00 1786.00 0.00 R 67.12 186.92 119.802462 486 186.00 1790.00 0.00 R 67.25 187.35 120.102466 486 186.00 1794.00 0.00 R 67.39 187.77 120.382470 486 186.00 1798.00 0.00 R 67.52 188.20 120.682474 486 186.00 1802.00 0.00 R 67.66 188.62 120.96

2478 486 186.00 1806.00 0.00 R 67.80 189.04 121.242482 486 186.00 1810.00 0.00 R 67.93 189.47 121.542486 486 186.00 1814.00 0.00 R 68.07 189.89 121.822490 486 186.00 1818.00 0.00 R 68.20 190.32 122.122494 486 186.00 1822.00 0.00 R 68.34 190.74 122.40

2498 486 186.00 1826.00 0.00 R 68.48 191.16 122.682502 486 186.00 1830.00 0.00 R 68.61 191.59 122.982506 486 186.00 1834.00 0.00 R 68.75 192.01 123.262510 486 186.00 1838.00 0.00 R 68.88 192.44 123.562514 486 186.00 1842.00 0.00 R 69.02 192.86 123.84

2518 486 186.00 1846.00 0.00 R 69.16 193.28 124.122522 486 186.00 1850.00 0.00 R 69.29 193.71 124.422526 486 186.00 1854.00 0.00 R 69.43 194.13 124.702530 486 186.00 1858.00 0.00 R 69.56 194.56 125.002534 486 186.00 1862.00 0.00 R 69.70 194.98 125.28

Table letter I Monthly table

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Page 121

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

2538 486 186.00 1866.00 0.00 R 69.84 195.40 125.562542 486 186.00 1870.00 0.00 R 69.97 195.83 125.862546 486 186.00 1874.00 0.00 R 70.11 196.25 126.142550 486 186.00 1878.00 0.00 R 70.24 196.68 126.442554 486 186.00 1882.00 0.00 R 70.38 197.10 126.72

2558 486 186.00 1886.00 0.00 R 70.52 197.52 127.002562 486 186.00 1890.00 0.00 R 70.65 197.95 127.302566 486 186.00 1894.00 0.00 R 70.79 198.37 127.582570 486 186.00 1898.00 0.00 R 70.92 198.80 127.882574 486 186.00 1902.00 0.00 R 71.06 199.22 128.16

2578 486 186.00 1906.00 0.00 R 71.20 199.64 128.442582 486 186.00 1910.00 0.00 R 71.33 200.07 128.742586 486 186.00 1914.00 0.00 R 71.47 200.49 129.022590 486 186.00 1918.00 0.00 R 71.60 200.92 129.322594 486 186.00 1922.00 0.00 R 71.74 201.34 129.60

2598 486 186.00 1926.00 0.00 R 71.88 201.76 129.882602 486 186.00 1930.00 0.00 R 72.01 202.19 130.182606 486 186.00 1934.00 0.00 R 72.15 202.61 130.462610 486 186.00 1938.00 0.00 R 72.28 203.04 130.762614 486 186.00 1942.00 0.00 R 72.42 203.46 131.04

2618 486 186.00 1946.00 0.00 R 72.56 203.88 131.322622 486 186.00 1950.00 0.00 R 72.69 204.31 131.622626 486 186.00 1954.00 0.00 R 72.83 204.73 131.902630 486 186.00 1958.00 0.00 R 72.96 205.16 132.202634 486 186.00 1962.00 0.00 R 73.10 205.58 132.48

2638 486 186.00 1966.00 0.00 R 73.24 206.00 132.762642 486 186.00 1970.00 0.00 R 73.37 206.43 133.062646 486 186.00 1974.00 0.00 R 73.51 206.85 133.342650 486 186.00 1978.00 0.00 R 73.64 207.28 133.642654 486 186.00 1982.00 0.00 R 73.78 207.70 133.92

2658 486 186.00 1986.00 0.00 R 73.92 208.12 134.202662 486 186.00 1990.00 0.00 R 74.05 208.55 134.502666 486 186.00 1994.00 0.00 R 74.19 208.97 134.782670 486 186.00 1998.00 0.00 R 74.32 209.40 135.082674 486 186.00 2002.00 0.00 R 74.46 209.82 135.36

2678 486 186.00 2006.00 0.00 R 74.60 210.24 135.642682 486 186.00 2010.00 0.00 R 74.73 210.67 135.942686 486 186.00 2014.00 0.00 R 74.87 211.09 136.222690 486 186.00 2018.00 0.00 R 75.00 211.52 136.522694 486 186.00 2022.00 0.00 R 75.14 211.94 136.80

2698 486 186.00 2026.00 0.00 R 75.28 212.36 137.082702 486 186.00 2030.00 0.00 R 75.41 212.79 137.382706 486 186.00 2034.00 0.00 R 75.55 213.21 137.662710 486 186.00 2038.00 0.00 R 75.68 213.64 137.962714 486 186.00 2042.00 0.00 R 75.82 214.06 138.24

2718 486 186.00 2046.00 0.00 R 75.96 214.48 138.522722 486 186.00 2050.00 0.00 R 76.09 214.91 138.822726 486 186.00 2054.00 0.00 R 76.23 215.33 139.102730 486 186.00 2058.00 0.00 R 76.36 215.76 139.402734 486 186.00 2062.00 0.00 R 76.50 216.18 139.68

2738 486 186.00 2066.00 0.00 R 76.64 216.60 139.962742 486 186.00 2070.00 0.00 R 76.77 217.03 140.262746 486 186.00 2074.00 0.00 R 76.91 217.45 140.542750 486 186.00 2078.00 0.00 R 77.04 217.88 140.842754 486 186.00 2082.00 0.00 R 77.18 218.30 141.12

Table letter IMonthly table

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Page 122

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

2758 486 186.00 2086.00 0.00 R 77.32 218.72 141.402762 486 186.00 2090.00 0.00 R 77.45 219.15 141.702766 486 186.00 2094.00 0.00 R 77.59 219.57 141.982770 486 186.00 2098.00 0.00 R 77.72 220.00 142.282774 486 186.00 2102.00 0.00 R 77.86 220.42 142.56

2778 486 186.00 2106.00 0.00 R 78.00 220.84 142.842782 486 186.00 2110.00 0.00 R 78.13 221.27 143.142786 486 186.00 2114.00 0.00 R 78.27 221.69 143.422790 486 186.00 2118.00 0.00 R 78.40 222.12 143.722794 486 186.00 2122.00 0.00 R 78.54 222.54 144.00

2798 486 186.00 2126.00 0.00 R 78.68 222.96 144.282802 486 186.00 2130.00 0.00 R 78.81 223.39 144.582806 486 186.00 2134.00 0.00 R 78.95 223.81 144.862810 486 186.00 2138.00 0.00 R 79.08 224.24 145.162814 486 186.00 2142.00 0.00 R 79.22 224.66 145.44

2818 486 186.00 2146.00 0.00 R 79.36 225.08 145.722822 486 186.00 2150.00 0.00 R 79.49 225.51 146.022826 486 186.00 2154.00 0.00 R 79.63 225.93 146.302830 486 186.00 2158.00 0.00 R 79.76 226.36 146.602834 486 186.00 2162.00 0.00 R 79.90 226.78 146.88

2838 486 186.00 2166.00 0.00 R 80.04 227.20 147.162842 486 186.00 2170.00 0.00 R 80.17 227.63 147.462846 486 186.00 2174.00 0.00 R 80.31 228.05 147.742850 486 186.00 2178.00 0.00 R 80.44 228.48 148.042854 486 186.00 2182.00 0.00 R 80.58 228.90 148.32

2858 486 186.00 2186.00 0.00 R 80.72 229.32 148.602862 486 186.00 2190.00 0.00 R 80.85 229.75 148.902866 486 186.00 2194.00 0.00 R 80.99 230.17 149.182870 486 186.00 2198.00 0.00 R 81.12 230.60 149.482874 486 186.00 2202.00 0.00 R 81.26 231.02 149.76

2878 486 186.00 2206.00 0.00 R 81.40 231.44 150.042882 486 186.00 2210.00 0.00 R 81.53 231.87 150.342886 486 186.00 2214.00 0.00 R 81.67 232.29 150.622890 486 186.00 2218.00 0.00 R 81.80 232.72 150.922894 486 186.00 2222.00 0.00 R 81.94 233.14 151.20

2898 486 186.00 2226.00 0.00 R 82.08 233.56 151.482902 486 186.00 2230.00 0.00 R 82.21 233.99 151.782906 486 186.00 2234.00 0.00 R 82.35 234.41 152.062910 486 186.00 2238.00 0.00 R 82.48 234.84 152.362914 486 186.00 2242.00 0.00 R 82.62 235.26 152.64

2918 486 186.00 2246.00 0.00 R 82.76 235.68 152.922922 486 186.00 2250.00 0.00 R 82.89 236.11 153.222926 486 186.00 2254.00 0.00 R 83.03 236.53 153.502930 486 186.00 2258.00 0.00 R 83.16 236.96 153.802934 486 186.00 2262.00 0.00 R 83.30 237.38 154.08

2938 486 186.00 2266.00 0.00 R 83.44 237.80 154.362942 486 186.00 2270.00 0.00 R 83.57 238.23 154.662946 486 186.00 2274.00 0.00 R 83.71 238.65 154.942950 486 186.00 2278.00 0.00 R 83.84 239.08 155.242954 486 186.00 2282.00 0.00 R 83.98 239.50 155.52

2958 486 186.00 2286.00 0.00 R 84.12 239.92 155.802962 486 186.00 2290.00 0.00 R 84.25 240.35 156.102966 486 186.00 2294.00 0.00 R 84.39 240.77 156.382970 486 186.00 2298.00 0.00 R 84.52 241.20 156.682974 486 186.00 2302.00 0.00 R 84.66 241.62 156.96

Table letter I Monthly table

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Page 123

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

2978 486 186.00 2306.00 0.00 R 84.80 242.04 157.242982 486 186.00 2310.00 0.00 R 84.93 242.47 157.542986 486 186.00 2314.00 0.00 R 85.07 242.89 157.822990 486 186.00 2318.00 0.00 R 85.20 243.32 158.122994 486 186.00 2322.00 0.00 R 85.34 243.74 158.40

2998 486 186.00 2326.00 0.00 R 85.48 244.16 158.683002 486 186.00 2330.00 0.00 R 85.61 244.59 158.983006 486 186.00 2334.00 0.00 R 85.75 245.01 159.263010 486 186.00 2338.00 0.00 R 85.88 245.44 159.563014 486 186.00 2342.00 0.00 R 86.02 245.86 159.84

3018 486 186.00 2346.00 0.00 R 86.16 246.28 160.123022 486 186.00 2350.00 0.00 R 86.29 246.71 160.423026 486 186.00 2354.00 0.00 R 86.43 247.13 160.703030 486 186.00 2358.00 0.00 R 86.56 247.56 161.003034 486 186.00 2362.00 0.00 R 86.70 247.98 161.28

3038 486 186.00 2366.00 0.00 R 86.84 248.40 161.563042 486 186.00 2370.00 0.00 R 86.97 248.83 161.863046 486 186.00 2374.00 0.00 R 87.11 249.25 162.143050 486 186.00 2378.00 0.00 R 87.24 249.68 162.443054 486 186.00 2382.00 0.00 R 87.38 250.10 162.72

3058 486 186.00 2386.00 0.00 R 87.52 250.52 163.003062 486 186.00 2390.00 0.00 R 87.65 250.95 163.303066 486 186.00 2394.00 0.00 R 87.79 251.37 163.583070 486 186.00 2398.00 0.00 R 87.92 251.80 163.883074 486 186.00 2402.00 0.00 R 88.06 252.22 164.16

3078 486 186.00 2406.00 0.00 R 88.20 252.64 164.443082 486 186.00 2410.00 0.00 R 88.33 253.07 164.743086 486 186.00 2414.00 0.00 R 88.47 253.49 165.023090 486 186.00 2418.00 0.00 R 88.60 253.92 165.323094 486 186.00 2422.00 0.00 R 88.74 254.34 165.60

3098 486 186.00 2426.00 0.00 R 88.88 254.76 165.883102 486 186.00 2430.00 0.00 R 89.01 255.19 166.183106 486 186.00 2434.00 0.00 R 89.15 255.61 166.463110 486 186.00 2438.00 0.00 R 89.28 256.04 166.763114 486 186.00 2442.00 0.00 R 89.42 256.46 167.04

3118 486 186.00 2446.00 0.00 R 89.56 256.88 167.323122 486 186.00 2450.00 0.00 R 89.69 257.31 167.623126 486 186.00 2454.00 0.00 R 89.83 257.73 167.903130 486 186.00 2458.00 0.00 R 89.96 258.16 168.203134 486 186.00 2462.00 0.00 R 90.10 258.58 168.48

3138 486 186.00 2466.00 0.00 R 90.24 259.00 168.763142 486 186.00 2470.00 0.00 R 90.37 259.43 169.063146 486 186.00 2474.00 0.00 R 90.51 259.85 169.343150 486 186.00 2478.00 0.00 R 90.64 260.28 169.643154 486 186.00 2482.00 0.00 R 90.78 260.70 169.92

3158 486 186.00 2486.00 0.00 R 90.92 261.12 170.203162 486 186.00 2490.00 0.00 R 91.05 261.55 170.503166 486 186.00 2494.00 0.00 R 91.19 261.97 170.783170 486 186.00 2498.00 0.00 R 91.32 262.40 171.083174 486 186.00 2502.00 0.00 R 91.46 262.82 171.36

3178 486 186.00 2506.00 0.00 R 91.60 263.24 171.643182 486 186.00 2510.00 0.00 R 91.73 263.67 171.943186 486 186.00 2514.00 0.00 R 91.87 264.09 172.223190 486 186.00 2518.00 0.00 R 92.00 264.52 172.523194 486 186.00 2522.00 0.00 R 92.14 264.94 172.80

Table letter IMonthly table

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Page 124

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

3198 486 186.00 2526.00 0.00 R 92.28 265.36 173.083202 486 186.00 2530.00 0.00 R 92.41 265.79 173.383206 486 186.00 2534.00 0.00 R 92.55 266.21 173.663210 486 186.00 2538.00 0.00 R 92.68 266.64 173.963214 486 186.00 2542.00 0.00 R 92.82 267.06 174.24

3218 486 186.00 2546.00 0.00 R 92.96 267.48 174.523222 486 186.00 2550.00 0.00 R 93.09 267.91 174.823226 486 186.00 2554.00 0.00 R 93.23 268.33 175.103230 486 186.00 2558.00 0.00 R 93.36 268.76 175.403234 486 186.00 2562.00 0.00 R 93.50 269.18 175.68

3238 486 186.00 2566.00 0.00 R 93.64 269.60 175.963242 486 186.00 2570.00 0.00 R 93.77 270.03 176.263246 486 186.00 2574.00 0.00 R 93.91 270.45 176.543250 486 186.00 2578.00 0.00 R 94.04 270.88 176.843254 486 186.00 2582.00 0.00 R 94.18 271.30 177.12

3258 486 186.00 2586.00 0.00 R 94.32 271.72 177.403262 486 186.00 2590.00 0.00 R 94.45 272.15 177.703266 486 186.00 2594.00 0.00 R 94.59 272.57 177.983270 486 186.00 2598.00 0.00 R 94.72 273.00 178.283274 486 186.00 2602.00 0.00 R 94.86 273.42 178.56

3278 486 186.00 2606.00 0.00 R 95.00 273.84 178.843282 486 186.00 2610.00 0.00 R 95.13 274.27 179.143286 486 186.00 2614.00 0.00 R 95.27 274.69 179.423290 486 186.00 2618.00 0.00 R 95.40 275.12 179.723294 486 186.00 2622.00 0.00 R 95.54 275.54 180.00

3298 486 186.00 2626.00 0.00 R 95.68 275.96 180.283302 486 186.00 2630.00 0.00 R 95.81 276.39 180.583306 486 186.00 2634.00 0.00 R 95.95 276.81 180.863310 486 186.00 2638.00 0.00 R 96.08 277.24 181.163314 486 186.00 2642.00 0.00 R 96.22 277.66 181.44

3318 486 186.00 2646.00 0.00 R 96.36 278.08 181.723322 486 186.00 2650.00 0.00 R 96.49 278.51 182.023326 486 186.00 2654.00 0.00 R 96.63 278.93 182.303330 486 186.00 2658.00 0.00 R 96.76 279.36 182.603334 486 186.00 2662.00 0.00 R 96.88 279.73 182.85

3337 486 186.00 2665.00 0.00 R 96.93 279.89 182.963338 486 186.00 2665.00 1.00 R 96.93 280.25 183.323342 486 186.00 2665.00 5.00 R 96.93 280.73 183.803346 486 186.00 2665.00 9.00 R 96.93 281.21 184.283350 486 186.00 2665.00 13.00 R 96.93 281.69 184.76

3354 486 186.00 2665.00 17.00 R 96.93 282.17 185.243358 486 186.00 2665.00 21.00 R 96.93 282.65 185.723362 486 186.00 2665.00 25.00 R 96.93 283.13 186.203366 486 186.00 2665.00 29.00 R 96.93 283.61 186.683370 486 186.00 2665.00 33.00 R 96.93 284.09 187.16

3374 486 186.00 2665.00 37.00 R 96.93 284.57 187.643378 486 186.00 2665.00 41.00 R 96.93 285.05 188.123382 486 186.00 2665.00 45.00 R 96.93 285.53 188.603386 486 186.00 2665.00 49.00 R 96.93 286.01 189.083390 486 186.00 2665.00 53.00 R 96.93 286.49 189.56

3394 486 186.00 2665.00 57.00 R 96.93 286.97 190.043398 486 186.00 2665.00 61.00 R 96.93 287.45 190.523402 486 186.00 2665.00 65.00 R 96.93 287.93 191.003406 486 186.00 2665.00 69.00 R 96.93 288.41 191.483410 486 186.00 2665.00 73.00 R 96.93 288.89 191.96

Table letter I Monthly table

Page 127: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 125

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

If your employee’s gross pay is over £3,532, go to page 153.

3414 486 186.00 2665.00 77.00 R 96.93 289.37 192.443418 486 186.00 2665.00 81.00 R 96.93 289.85 192.923422 486 186.00 2665.00 85.00 R 96.93 290.33 193.403426 486 186.00 2665.00 89.00 R 96.93 290.81 193.883430 486 186.00 2665.00 93.00 R 96.93 291.29 194.36

3434 486 186.00 2665.00 97.00 R 96.93 291.77 194.843438 486 186.00 2665.00 101.00 R 96.93 292.25 195.323442 486 186.00 2665.00 105.00 R 96.93 292.73 195.803446 486 186.00 2665.00 109.00 R 96.93 293.21 196.283450 486 186.00 2665.00 113.00 R 96.93 293.69 196.76

3454 486 186.00 2665.00 117.00 R 96.93 294.17 197.243458 486 186.00 2665.00 121.00 R 96.93 294.65 197.723462 486 186.00 2665.00 125.00 R 96.93 295.13 198.203466 486 186.00 2665.00 129.00 R 96.93 295.61 198.683470 486 186.00 2665.00 133.00 R 96.93 296.09 199.16

3474 486 186.00 2665.00 137.00 R 96.93 296.57 199.643478 486 186.00 2665.00 141.00 R 96.93 297.05 200.123482 486 186.00 2665.00 145.00 R 96.93 297.53 200.603486 486 186.00 2665.00 149.00 R 96.93 298.01 201.083490 486 186.00 2665.00 153.00 R 96.93 298.49 201.56

3494 486 186.00 2665.00 157.00 R 96.93 298.97 202.043498 486 186.00 2665.00 161.00 R 96.93 299.45 202.523502 486 186.00 2665.00 165.00 R 96.93 299.93 203.003506 486 186.00 2665.00 169.00 R 96.93 300.41 203.483510 486 186.00 2665.00 173.00 R 96.93 300.89 203.96

3514 486 186.00 2665.00 177.00 R 96.93 301.37 204.443518 486 186.00 2665.00 181.00 R 96.93 301.85 204.923522 486 186.00 2665.00 185.00 R 96.93 302.33 205.403526 486 186.00 2665.00 189.00 R 96.93 302.81 205.883530 486 186.00 2665.00 193.00 R 96.93 303.17 206.24

3532 486 186.00 2665.00 195.00 R 96.93 303.29 206.36

Table letter IMonthly table

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Page 126

Table letter K

Use this table for:

Employee’s who are under the age of 21 and are in your Contracted-out Salary Related Scheme, for whom you hold form CA2700.

Do not use this table for:

• any tax year other than 2015 to 2016

• employees who are aged 21 or over and are in your Contracted-out Salary Related Scheme, for whom you hold form CA2700 (see Table letter L)

• employees who are State Pension age or over (see Table letter C in booklet CA41)

Completing form RT11 'Deductions working sheet’ or substitute

• enter ‘K’ in the NICs Category Letter column on form RT11

• copy the figures in columns 1a – 1f of the table to columns 1a – 1f on the line next to the tax week in which the employee is paid, on form RT11

If the employee’s total earnings fall between the LEL and the UEL/UST and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST, see page 153.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST. The NICs liability for each step, with the exception of the LEL, PT, ST, UAP, UEL and UST, is worked out at the mid-point of the steps, so you and your employee may pay slightly more or less than if you used the exact percentage method.

Weekly table for Contracted-out Salary Related contributions where employee has deferment for use from 6 April 2015 to 5 April 2016

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Up to and including £111.99

No NICs liability, make no entries on form RT11

112 112 0.00 0.00 0.00 0.00 0.00 0.00113 112 1.00 0.00 0.00 R 0.07 0.00 R 0.07114 112 2.00 0.00 0.00 R 0.11 0.00 R 0.11115 112 3.00 0.00 0.00 R 0.17 0.00 R 0.17116 112 4.00 0.00 0.00 R 0.21 0.00 R 0.21

117 112 5.00 0.00 0.00 R 0.27 0.00 R 0.27118 112 6.00 0.00 0.00 R 0.31 0.00 R 0.31119 112 7.00 0.00 0.00 R 0.35 0.00 R 0.35120 112 8.00 0.00 0.00 R 0.41 0.00 R 0.41121 112 9.00 0.00 0.00 R 0.45 0.00 R 0.45

122 112 10.00 0.00 0.00 R 0.51 0.00 R 0.51123 112 11.00 0.00 0.00 R 0.55 0.00 R 0.55124 112 12.00 0.00 0.00 R 0.59 0.00 R 0.59125 112 13.00 0.00 0.00 R 0.65 0.00 R 0.65126 112 14.00 0.00 0.00 R 0.69 0.00 R 0.69

127 112 15.00 0.00 0.00 R 0.75 0.00 R 0.75128 112 16.00 0.00 0.00 R 0.79 0.00 R 0.79129 112 17.00 0.00 0.00 R 0.83 0.00 R 0.83130 112 18.00 0.00 0.00 R 0.89 0.00 R 0.89131 112 19.00 0.00 0.00 R 0.93 0.00 R 0.93

132 112 20.00 0.00 0.00 R 0.99 0.00 R 0.99133 112 21.00 0.00 0.00 R 1.03 0.00 R 1.03134 112 22.00 0.00 0.00 R 1.07 0.00 R 1.07135 112 23.00 0.00 0.00 R 1.13 0.00 R 1.13136 112 24.00 0.00 0.00 R 1.17 0.00 R 1.17

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Page 127

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

137 112 25.00 0.00 0.00 R 1.23 0.00 R 1.23138 112 26.00 0.00 0.00 R 1.27 0.00 R 1.27139 112 27.00 0.00 0.00 R 1.31 0.00 R 1.31140 112 28.00 0.00 0.00 R 1.37 0.00 R 1.37141 112 29.00 0.00 0.00 R 1.41 0.00 R 1.41

142 112 30.00 0.00 0.00 R 1.47 0.00 R 1.47143 112 31.00 0.00 0.00 R 1.51 0.00 R 1.51144 112 32.00 0.00 0.00 R 1.55 0.00 R 1.55145 112 33.00 0.00 0.00 R 1.61 0.00 R 1.61146 112 34.00 0.00 0.00 R 1.65 0.00 R 1.65

147 112 35.00 0.00 0.00 R 1.71 0.00 R 1.71148 112 36.00 0.00 0.00 R 1.75 0.00 R 1.75149 112 37.00 0.00 0.00 R 1.79 0.00 R 1.79150 112 38.00 0.00 0.00 R 1.85 0.00 R 1.85151 112 39.00 0.00 0.00 R 1.89 0.00 R 1.89

152 112 40.00 0.00 0.00 R 1.95 0.00 R 1.95153 112 41.00 0.00 0.00 R 1.99 0.00 R 1.99154 112 42.00 0.00 0.00 R 2.03 0.00 R 2.03155 112 43.00 0.00 0.00 R 2.06 0.00 R 2.06156 112 43.00 1.00 0.00 R 2.07 0.00 R 2.07

157 112 43.00 2.00 0.00 R 2.09 0.00 R 2.09158 112 43.00 3.00 0.00 R 2.10 0.00 R 2.10159 112 43.00 4.00 0.00 R 2.12 0.00 R 2.12160 112 43.00 5.00 0.00 R 2.13 0.00 R 2.13161 112 43.00 6.00 0.00 R 2.15 0.00 R 2.15

162 112 43.00 7.00 0.00 R 2.16 0.00 R 2.16163 112 43.00 8.00 0.00 R 2.17 0.00 R 2.17164 112 43.00 9.00 0.00 R 2.19 0.00 R 2.19165 112 43.00 10.00 0.00 R 2.20 0.00 R 2.20166 112 43.00 11.00 0.00 R 2.22 0.00 R 2.22

167 112 43.00 12.00 0.00 R 2.23 0.00 R 2.23168 112 43.00 13.00 0.00 R 2.24 0.00 R 2.24169 112 43.00 14.00 0.00 R 2.26 0.00 R 2.26170 112 43.00 15.00 0.00 R 2.27 0.00 R 2.27171 112 43.00 16.00 0.00 R 2.29 0.00 R 2.29

172 112 43.00 17.00 0.00 R 2.30 0.00 R 2.30173 112 43.00 18.00 0.00 R 2.31 0.00 R 2.31174 112 43.00 19.00 0.00 R 2.33 0.00 R 2.33175 112 43.00 20.00 0.00 R 2.34 0.00 R 2.34176 112 43.00 21.00 0.00 R 2.36 0.00 R 2.36

177 112 43.00 22.00 0.00 R 2.37 0.00 R 2.37178 112 43.00 23.00 0.00 R 2.38 0.00 R 2.38179 112 43.00 24.00 0.00 R 2.40 0.00 R 2.40180 112 43.00 25.00 0.00 R 2.41 0.00 R 2.41181 112 43.00 26.00 0.00 R 2.43 0.00 R 2.43

182 112 43.00 27.00 0.00 R 2.44 0.00 R 2.44183 112 43.00 28.00 0.00 R 2.45 0.00 R 2.45184 112 43.00 29.00 0.00 R 2.47 0.00 R 2.47185 112 43.00 30.00 0.00 R 2.49 0.01 R 2.48186 112 43.00 31.00 0.00 R 2.53 0.03 R 2.50

187 112 43.00 32.00 0.00 R 2.56 0.05 R 2.51188 112 43.00 33.00 0.00 R 2.59 0.07 R 2.52189 112 43.00 34.00 0.00 R 2.63 0.09 R 2.54190 112 43.00 35.00 0.00 R 2.66 0.11 R 2.55 191 112 43.00 36.00 0.00 R 2.70 0.13 R 2.57

Table letter K

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Page 128

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter K

192 112 43.00 37.00 0.00 R 2.73 0.15 R 2.58193 112 43.00 38.00 0.00 R 2.76 0.17 R 2.59194 112 43.00 39.00 0.00 R 2.80 0.19 R 2.61195 112 43.00 40.00 0.00 R 2.83 0.21 R 2.62196 112 43.00 41.00 0.00 R 2.87 0.23 R 2.64

197 112 43.00 42.00 0.00 R 2.90 0.25 R 2.65198 112 43.00 43.00 0.00 R 2.93 0.27 R 2.66199 112 43.00 44.00 0.00 R 2.97 0.29 R 2.68200 112 43.00 45.00 0.00 R 3.00 0.31 R 2.69201 112 43.00 46.00 0.00 R 3.04 0.33 R 2.71

202 112 43.00 47.00 0.00 R 3.07 0.35 R 2.72203 112 43.00 48.00 0.00 R 3.10 0.37 R 2.73204 112 43.00 49.00 0.00 R 3.14 0.39 R 2.75205 112 43.00 50.00 0.00 R 3.17 0.41 R 2.76206 112 43.00 51.00 0.00 R 3.21 0.43 R 2.78

207 112 43.00 52.00 0.00 R 3.24 0.45 R 2.79208 112 43.00 53.00 0.00 R 3.27 0.47 R 2.80209 112 43.00 54.00 0.00 R 3.31 0.49 R 2.82210 112 43.00 55.00 0.00 R 3.34 0.51 R 2.83211 112 43.00 56.00 0.00 R 3.38 0.53 R 2.85

212 112 43.00 57.00 0.00 R 3.41 0.55 R 2.86213 112 43.00 58.00 0.00 R 3.44 0.57 R 2.87214 112 43.00 59.00 0.00 R 3.48 0.59 R 2.89215 112 43.00 60.00 0.00 R 3.51 0.61 R 2.90216 112 43.00 61.00 0.00 R 3.55 0.63 R 2.92

217 112 43.00 62.00 0.00 R 3.58 0.65 R 2.93218 112 43.00 63.00 0.00 R 3.61 0.67 R 2.94219 112 43.00 64.00 0.00 R 3.65 0.69 R 2.96220 112 43.00 65.00 0.00 R 3.68 0.71 R 2.97221 112 43.00 66.00 0.00 R 3.72 0.73 R 2.99

222 112 43.00 67.00 0.00 R 3.75 0.75 R 3.00223 112 43.00 68.00 0.00 R 3.78 0.77 R 3.01224 112 43.00 69.00 0.00 R 3.82 0.79 R 3.03225 112 43.00 70.00 0.00 R 3.85 0.81 R 3.04226 112 43.00 71.00 0.00 R 3.89 0.83 R 3.06

227 112 43.00 72.00 0.00 R 3.92 0.85 R 3.07228 112 43.00 73.00 0.00 R 3.95 0.87 R 3.08229 112 43.00 74.00 0.00 R 3.99 0.89 R 3.10230 112 43.00 75.00 0.00 R 4.02 0.91 R 3.11231 112 43.00 76.00 0.00 R 4.06 0.93 R 3.13

232 112 43.00 77.00 0.00 R 4.09 0.95 R 3.14233 112 43.00 78.00 0.00 R 4.12 0.97 R 3.15234 112 43.00 79.00 0.00 R 4.16 0.99 R 3.17235 112 43.00 80.00 0.00 R 4.19 1.01 R 3.18236 112 43.00 81.00 0.00 R 4.23 1.03 R 3.20

237 112 43.00 82.00 0.00 R 4.26 1.05 R 3.21238 112 43.00 83.00 0.00 R 4.29 1.07 R 3.22239 112 43.00 84.00 0.00 R 4.33 1.09 R 3.24240 112 43.00 85.00 0.00 R 4.36 1.11 R 3.25241 112 43.00 86.00 0.00 R 4.40 1.13 R 3.27

242 112 43.00 87.00 0.00 R 4.43 1.15 R 3.28243 112 43.00 88.00 0.00 R 4.46 1.17 R 3.29244 112 43.00 89.00 0.00 R 4.50 1.19 R 3.31245 112 43.00 90.00 0.00 R 4.53 1.21 R 3.32246 112 43.00 91.00 0.00 R 4.57 1.23 R 3.34

Weekly table

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Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

247 112 43.00 92.00 0.00 R 4.60 1.25 R 3.35248 112 43.00 93.00 0.00 R 4.63 1.27 R 3.36249 112 43.00 94.00 0.00 R 4.67 1.29 R 3.38250 112 43.00 95.00 0.00 R 4.70 1.31 R 3.39251 112 43.00 96.00 0.00 R 4.74 1.33 R 3.41

252 112 43.00 97.00 0.00 R 4.77 1.35 R 3.42253 112 43.00 98.00 0.00 R 4.80 1.37 R 3.43254 112 43.00 99.00 0.00 R 4.84 1.39 R 3.45255 112 43.00 100.00 0.00 R 4.87 1.41 R 3.46256 112 43.00 101.00 0.00 R 4.91 1.43 R 3.48

257 112 43.00 102.00 0.00 R 4.94 1.45 R 3.49258 112 43.00 103.00 0.00 R 4.97 1.47 R 3.50259 112 43.00 104.00 0.00 R 5.01 1.49 R 3.52260 112 43.00 105.00 0.00 R 5.04 1.51 R 3.53261 112 43.00 106.00 0.00 R 5.08 1.53 R 3.55

262 112 43.00 107.00 0.00 R 5.11 1.55 R 3.56263 112 43.00 108.00 0.00 R 5.14 1.57 R 3.57264 112 43.00 109.00 0.00 R 5.18 1.59 R 3.59265 112 43.00 110.00 0.00 R 5.21 1.61 R 3.60266 112 43.00 111.00 0.00 R 5.25 1.63 R 3.62

267 112 43.00 112.00 0.00 R 5.28 1.65 R 3.63268 112 43.00 113.00 0.00 R 5.31 1.67 R 3.64269 112 43.00 114.00 0.00 R 5.35 1.69 R 3.66270 112 43.00 115.00 0.00 R 5.38 1.71 R 3.67271 112 43.00 116.00 0.00 R 5.42 1.73 R 3.69

272 112 43.00 117.00 0.00 R 5.45 1.75 R 3.70273 112 43.00 118.00 0.00 R 5.48 1.77 R 3.71274 112 43.00 119.00 0.00 R 5.52 1.79 R 3.73275 112 43.00 120.00 0.00 R 5.55 1.81 R 3.74276 112 43.00 121.00 0.00 R 5.59 1.83 R 3.76

277 112 43.00 122.00 0.00 R 5.62 1.85 R 3.77278 112 43.00 123.00 0.00 R 5.65 1.87 R 3.78279 112 43.00 124.00 0.00 R 5.69 1.89 R 3.80280 112 43.00 125.00 0.00 R 5.72 1.91 R 3.81281 112 43.00 126.00 0.00 R 5.76 1.93 R 3.83

282 112 43.00 127.00 0.00 R 5.79 1.95 R 3.84283 112 43.00 128.00 0.00 R 5.82 1.97 R 3.85284 112 43.00 129.00 0.00 R 5.86 1.99 R 3.87285 112 43.00 130.00 0.00 R 5.89 2.01 R 3.88286 112 43.00 131.00 0.00 R 5.93 2.03 R 3.90

287 112 43.00 132.00 0.00 R 5.96 2.05 R 3.91288 112 43.00 133.00 0.00 R 5.99 2.07 R 3.92289 112 43.00 134.00 0.00 R 6.03 2.09 R 3.94290 112 43.00 135.00 0.00 R 6.06 2.11 R 3.95291 112 43.00 136.00 0.00 R 6.10 2.13 R 3.97

292 112 43.00 137.00 0.00 R 6.13 2.15 R 3.98293 112 43.00 138.00 0.00 R 6.16 2.17 R 3.99294 112 43.00 139.00 0.00 R 6.20 2.19 R 4.01295 112 43.00 140.00 0.00 R 6.23 2.21 R 4.02296 112 43.00 141.00 0.00 R 6.27 2.23 R 4.04

297 112 43.00 142.00 0.00 R 6.30 2.25 R 4.05298 112 43.00 143.00 0.00 R 6.33 2.27 R 4.06299 112 43.00 144.00 0.00 R 6.37 2.29 R 4.08300 112 43.00 145.00 0.00 R 6.40 2.31 R 4.09301 112 43.00 146.00 0.00 R 6.44 2.33 R 4.11

Table letter K

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Page 130

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter K

302 112 43.00 147.00 0.00 R 6.47 2.35 R 4.12303 112 43.00 148.00 0.00 R 6.50 2.37 R 4.13304 112 43.00 149.00 0.00 R 6.54 2.39 R 4.15305 112 43.00 150.00 0.00 R 6.57 2.41 R 4.16306 112 43.00 151.00 0.00 R 6.61 2.43 R 4.18

307 112 43.00 152.00 0.00 R 6.64 2.45 R 4.19308 112 43.00 153.00 0.00 R 6.67 2.47 R 4.20309 112 43.00 154.00 0.00 R 6.71 2.49 R 4.22310 112 43.00 155.00 0.00 R 6.74 2.51 R 4.23311 112 43.00 156.00 0.00 R 6.78 2.53 R 4.25

312 112 43.00 157.00 0.00 R 6.81 2.55 R 4.26313 112 43.00 158.00 0.00 R 6.84 2.57 R 4.27314 112 43.00 159.00 0.00 R 6.88 2.59 R 4.29315 112 43.00 160.00 0.00 R 6.91 2.61 R 4.30316 112 43.00 161.00 0.00 R 6.95 2.63 R 4.32

317 112 43.00 162.00 0.00 R 6.98 2.65 R 4.33318 112 43.00 163.00 0.00 R 7.01 2.67 R 4.34319 112 43.00 164.00 0.00 R 7.05 2.69 R 4.36320 112 43.00 165.00 0.00 R 7.08 2.71 R 4.37321 112 43.00 166.00 0.00 R 7.12 2.73 R 4.39

322 112 43.00 167.00 0.00 R 7.15 2.75 R 4.40323 112 43.00 168.00 0.00 R 7.18 2.77 R 4.41324 112 43.00 169.00 0.00 R 7.22 2.79 R 4.43325 112 43.00 170.00 0.00 R 7.25 2.81 R 4.44326 112 43.00 171.00 0.00 R 7.29 2.83 R 4.46

327 112 43.00 172.00 0.00 R 7.32 2.85 R 4.47328 112 43.00 173.00 0.00 R 7.35 2.87 R 4.48329 112 43.00 174.00 0.00 R 7.39 2.89 R 4.50330 112 43.00 175.00 0.00 R 7.42 2.91 R 4.51331 112 43.00 176.00 0.00 R 7.46 2.93 R 4.53

332 112 43.00 177.00 0.00 R 7.49 2.95 R 4.54333 112 43.00 178.00 0.00 R 7.52 2.97 R 4.55334 112 43.00 179.00 0.00 R 7.56 2.99 R 4.57335 112 43.00 180.00 0.00 R 7.59 3.01 R 4.58336 112 43.00 181.00 0.00 R 7.63 3.03 R 4.60

337 112 43.00 182.00 0.00 R 7.66 3.05 R 4.61338 112 43.00 183.00 0.00 R 7.69 3.07 R 4.62339 112 43.00 184.00 0.00 R 7.73 3.09 R 4.64340 112 43.00 185.00 0.00 R 7.76 3.11 R 4.65341 112 43.00 186.00 0.00 R 7.80 3.13 R 4.67

342 112 43.00 187.00 0.00 R 7.83 3.15 R 4.68343 112 43.00 188.00 0.00 R 7.86 3.17 R 4.69344 112 43.00 189.00 0.00 R 7.90 3.19 R 4.71345 112 43.00 190.00 0.00 R 7.93 3.21 R 4.72346 112 43.00 191.00 0.00 R 7.97 3.23 R 4.74

347 112 43.00 192.00 0.00 R 8.00 3.25 R 4.75348 112 43.00 193.00 0.00 R 8.03 3.27 R 4.76349 112 43.00 194.00 0.00 R 8.07 3.29 R 4.78350 112 43.00 195.00 0.00 R 8.10 3.31 R 4.79351 112 43.00 196.00 0.00 R 8.14 3.33 R 4.81

352 112 43.00 197.00 0.00 R 8.17 3.35 R 4.82353 112 43.00 198.00 0.00 R 8.20 3.37 R 4.83354 112 43.00 199.00 0.00 R 8.24 3.39 R 4.85355 112 43.00 200.00 0.00 R 8.27 3.41 R 4.86356 112 43.00 201.00 0.00 R 8.31 3.43 R 4.88

Weekly table

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Page 131

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

357 112 43.00 202.00 0.00 R 8.34 3.45 R 4.89358 112 43.00 203.00 0.00 R 8.37 3.47 R 4.90359 112 43.00 204.00 0.00 R 8.41 3.49 R 4.92360 112 43.00 205.00 0.00 R 8.44 3.51 R 4.93361 112 43.00 206.00 0.00 R 8.48 3.53 R 4.95

362 112 43.00 207.00 0.00 R 8.51 3.55 R 4.96363 112 43.00 208.00 0.00 R 8.54 3.57 R 4.97364 112 43.00 209.00 0.00 R 8.58 3.59 R 4.99365 112 43.00 210.00 0.00 R 8.61 3.61 R 5.00366 112 43.00 211.00 0.00 R 8.65 3.63 R 5.02

367 112 43.00 212.00 0.00 R 8.68 3.65 R 5.03368 112 43.00 213.00 0.00 R 8.71 3.67 R 5.04369 112 43.00 214.00 0.00 R 8.75 3.69 R 5.06370 112 43.00 215.00 0.00 R 8.78 3.71 R 5.07371 112 43.00 216.00 0.00 R 8.82 3.73 R 5.09

372 112 43.00 217.00 0.00 R 8.85 3.75 R 5.10373 112 43.00 218.00 0.00 R 8.88 3.77 R 5.11374 112 43.00 219.00 0.00 R 8.92 3.79 R 5.13375 112 43.00 220.00 0.00 R 8.95 3.81 R 5.14376 112 43.00 221.00 0.00 R 8.99 3.83 R 5.16

377 112 43.00 222.00 0.00 R 9.02 3.85 R 5.17378 112 43.00 223.00 0.00 R 9.05 3.87 R 5.18379 112 43.00 224.00 0.00 R 9.09 3.89 R 5.20380 112 43.00 225.00 0.00 R 9.12 3.91 R 5.21381 112 43.00 226.00 0.00 R 9.16 3.93 R 5.23

382 112 43.00 227.00 0.00 R 9.19 3.95 R 5.24383 112 43.00 228.00 0.00 R 9.22 3.97 R 5.25384 112 43.00 229.00 0.00 R 9.26 3.99 R 5.27385 112 43.00 230.00 0.00 R 9.29 4.01 R 5.28386 112 43.00 231.00 0.00 R 9.33 4.03 R 5.30

387 112 43.00 232.00 0.00 R 9.36 4.05 R 5.31388 112 43.00 233.00 0.00 R 9.39 4.07 R 5.32389 112 43.00 234.00 0.00 R 9.43 4.09 R 5.34390 112 43.00 235.00 0.00 R 9.46 4.11 R 5.35391 112 43.00 236.00 0.00 R 9.50 4.13 R 5.37

392 112 43.00 237.00 0.00 R 9.53 4.15 R 5.38393 112 43.00 238.00 0.00 R 9.56 4.17 R 5.39394 112 43.00 239.00 0.00 R 9.60 4.19 R 5.41395 112 43.00 240.00 0.00 R 9.63 4.21 R 5.42396 112 43.00 241.00 0.00 R 9.67 4.23 R 5.44

397 112 43.00 242.00 0.00 R 9.70 4.25 R 5.45398 112 43.00 243.00 0.00 R 9.73 4.27 R 5.46399 112 43.00 244.00 0.00 R 9.77 4.29 R 5.48400 112 43.00 245.00 0.00 R 9.80 4.31 R 5.49401 112 43.00 246.00 0.00 R 9.84 4.33 R 5.51

402 112 43.00 247.00 0.00 R 9.87 4.35 R 5.52403 112 43.00 248.00 0.00 R 9.90 4.37 R 5.53404 112 43.00 249.00 0.00 R 9.94 4.39 R 5.55405 112 43.00 250.00 0.00 R 9.97 4.41 R 5.56406 112 43.00 251.00 0.00 R 10.01 4.43 R 5.58

407 112 43.00 252.00 0.00 R 10.04 4.45 R 5.59408 112 43.00 253.00 0.00 R 10.07 4.47 R 5.60409 112 43.00 254.00 0.00 R 10.11 4.49 R 5.62410 112 43.00 255.00 0.00 R 10.14 4.51 R 5.63411 112 43.00 256.00 0.00 R 10.18 4.53 R 5.65

Table letter K

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Page 132

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter K

412 112 43.00 257.00 0.00 R 10.21 4.55 R 5.66413 112 43.00 258.00 0.00 R 10.24 4.57 R 5.67414 112 43.00 259.00 0.00 R 10.28 4.59 R 5.69415 112 43.00 260.00 0.00 R 10.31 4.61 R 5.70416 112 43.00 261.00 0.00 R 10.35 4.63 R 5.72

417 112 43.00 262.00 0.00 R 10.38 4.65 R 5.73418 112 43.00 263.00 0.00 R 10.41 4.67 R 5.74419 112 43.00 264.00 0.00 R 10.45 4.69 R 5.76420 112 43.00 265.00 0.00 R 10.48 4.71 R 5.77421 112 43.00 266.00 0.00 R 10.52 4.73 R 5.79

422 112 43.00 267.00 0.00 R 10.55 4.75 R 5.80423 112 43.00 268.00 0.00 R 10.58 4.77 R 5.81424 112 43.00 269.00 0.00 R 10.62 4.79 R 5.83425 112 43.00 270.00 0.00 R 10.65 4.81 R 5.84426 112 43.00 271.00 0.00 R 10.69 4.83 R 5.86

427 112 43.00 272.00 0.00 R 10.72 4.85 R 5.87428 112 43.00 273.00 0.00 R 10.75 4.87 R 5.88429 112 43.00 274.00 0.00 R 10.79 4.89 R 5.90430 112 43.00 275.00 0.00 R 10.82 4.91 R 5.91431 112 43.00 276.00 0.00 R 10.86 4.93 R 5.93

432 112 43.00 277.00 0.00 R 10.89 4.95 R 5.94433 112 43.00 278.00 0.00 R 10.92 4.97 R 5.95434 112 43.00 279.00 0.00 R 10.96 4.99 R 5.97435 112 43.00 280.00 0.00 R 10.99 5.01 R 5.98436 112 43.00 281.00 0.00 R 11.03 5.03 R 6.00

437 112 43.00 282.00 0.00 R 11.06 5.05 R 6.01438 112 43.00 283.00 0.00 R 11.09 5.07 R 6.02439 112 43.00 284.00 0.00 R 11.13 5.09 R 6.04440 112 43.00 285.00 0.00 R 11.16 5.11 R 6.05441 112 43.00 286.00 0.00 R 11.20 5.13 R 6.07

442 112 43.00 287.00 0.00 R 11.23 5.15 R 6.08443 112 43.00 288.00 0.00 R 11.26 5.17 R 6.09444 112 43.00 289.00 0.00 R 11.30 5.19 R 6.11445 112 43.00 290.00 0.00 R 11.33 5.21 R 6.12446 112 43.00 291.00 0.00 R 11.37 5.23 R 6.14

447 112 43.00 292.00 0.00 R 11.40 5.25 R 6.15448 112 43.00 293.00 0.00 R 11.43 5.27 R 6.16449 112 43.00 294.00 0.00 R 11.47 5.29 R 6.18450 112 43.00 295.00 0.00 R 11.50 5.31 R 6.19451 112 43.00 296.00 0.00 R 11.54 5.33 R 6.21

452 112 43.00 297.00 0.00 R 11.57 5.35 R 6.22453 112 43.00 298.00 0.00 R 11.60 5.37 R 6.23454 112 43.00 299.00 0.00 R 11.64 5.39 R 6.25455 112 43.00 300.00 0.00 R 11.67 5.41 R 6.26456 112 43.00 301.00 0.00 R 11.71 5.43 R 6.28

457 112 43.00 302.00 0.00 R 11.74 5.45 R 6.29458 112 43.00 303.00 0.00 R 11.77 5.47 R 6.30459 112 43.00 304.00 0.00 R 11.81 5.49 R 6.32460 112 43.00 305.00 0.00 R 11.84 5.51 R 6.33461 112 43.00 306.00 0.00 R 11.88 5.53 R 6.35

462 112 43.00 307.00 0.00 R 11.91 5.55 R 6.36463 112 43.00 308.00 0.00 R 11.94 5.57 R 6.37464 112 43.00 309.00 0.00 R 11.98 5.59 R 6.39465 112 43.00 310.00 0.00 R 12.01 5.61 R 6.40466 112 43.00 311.00 0.00 R 12.05 5.63 R 6.42

Weekly table

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Page 133

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

467 112 43.00 312.00 0.00 R 12.08 5.65 R 6.43468 112 43.00 313.00 0.00 R 12.11 5.67 R 6.44469 112 43.00 314.00 0.00 R 12.15 5.69 R 6.46470 112 43.00 315.00 0.00 R 12.18 5.71 R 6.47471 112 43.00 316.00 0.00 R 12.22 5.73 R 6.49

472 112 43.00 317.00 0.00 R 12.25 5.75 R 6.50473 112 43.00 318.00 0.00 R 12.28 5.77 R 6.51474 112 43.00 319.00 0.00 R 12.32 5.79 R 6.53475 112 43.00 320.00 0.00 R 12.35 5.81 R 6.54476 112 43.00 321.00 0.00 R 12.39 5.83 R 6.56

477 112 43.00 322.00 0.00 R 12.42 5.85 R 6.57478 112 43.00 323.00 0.00 R 12.45 5.87 R 6.58479 112 43.00 324.00 0.00 R 12.49 5.89 R 6.60480 112 43.00 325.00 0.00 R 12.52 5.91 R 6.61481 112 43.00 326.00 0.00 R 12.56 5.93 R 6.63

482 112 43.00 327.00 0.00 R 12.59 5.95 R 6.64483 112 43.00 328.00 0.00 R 12.62 5.97 R 6.65484 112 43.00 329.00 0.00 R 12.66 5.99 R 6.67485 112 43.00 330.00 0.00 R 12.69 6.01 R 6.68486 112 43.00 331.00 0.00 R 12.73 6.03 R 6.70

487 112 43.00 332.00 0.00 R 12.76 6.05 R 6.71488 112 43.00 333.00 0.00 R 12.79 6.07 R 6.72489 112 43.00 334.00 0.00 R 12.83 6.09 R 6.74490 112 43.00 335.00 0.00 R 12.86 6.11 R 6.75491 112 43.00 336.00 0.00 R 12.90 6.13 R 6.77

492 112 43.00 337.00 0.00 R 12.93 6.15 R 6.78493 112 43.00 338.00 0.00 R 12.96 6.17 R 6.79494 112 43.00 339.00 0.00 R 13.00 6.19 R 6.81495 112 43.00 340.00 0.00 R 13.03 6.21 R 6.82496 112 43.00 341.00 0.00 R 13.07 6.23 R 6.84

497 112 43.00 342.00 0.00 R 13.10 6.25 R 6.85498 112 43.00 343.00 0.00 R 13.13 6.27 R 6.86499 112 43.00 344.00 0.00 R 13.17 6.29 R 6.88500 112 43.00 345.00 0.00 R 13.20 6.31 R 6.89501 112 43.00 346.00 0.00 R 13.24 6.33 R 6.91

502 112 43.00 347.00 0.00 R 13.27 6.35 R 6.92503 112 43.00 348.00 0.00 R 13.30 6.37 R 6.93504 112 43.00 349.00 0.00 R 13.34 6.39 R 6.95505 112 43.00 350.00 0.00 R 13.37 6.41 R 6.96506 112 43.00 351.00 0.00 R 13.41 6.43 R 6.98

507 112 43.00 352.00 0.00 R 13.44 6.45 R 6.99508 112 43.00 353.00 0.00 R 13.47 6.47 R 7.00509 112 43.00 354.00 0.00 R 13.51 6.49 R 7.02510 112 43.00 355.00 0.00 R 13.54 6.51 R 7.03511 112 43.00 356.00 0.00 R 13.58 6.53 R 7.05

512 112 43.00 357.00 0.00 R 13.61 6.55 R 7.06513 112 43.00 358.00 0.00 R 13.64 6.57 R 7.07514 112 43.00 359.00 0.00 R 13.68 6.59 R 7.09515 112 43.00 360.00 0.00 R 13.71 6.61 R 7.10516 112 43.00 361.00 0.00 R 13.75 6.63 R 7.12

517 112 43.00 362.00 0.00 R 13.78 6.65 R 7.13518 112 43.00 363.00 0.00 R 13.81 6.67 R 7.14519 112 43.00 364.00 0.00 R 13.85 6.69 R 7.16520 112 43.00 365.00 0.00 R 13.88 6.71 R 7.17521 112 43.00 366.00 0.00 R 13.92 6.73 R 7.19

Table letter K

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Page 134

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter K

522 112 43.00 367.00 0.00 R 13.95 6.75 R 7.20523 112 43.00 368.00 0.00 R 13.98 6.77 R 7.21524 112 43.00 369.00 0.00 R 14.02 6.79 R 7.23525 112 43.00 370.00 0.00 R 14.05 6.81 R 7.24526 112 43.00 371.00 0.00 R 14.09 6.83 R 7.26

527 112 43.00 372.00 0.00 R 14.12 6.85 R 7.27528 112 43.00 373.00 0.00 R 14.15 6.87 R 7.28529 112 43.00 374.00 0.00 R 14.19 6.89 R 7.30530 112 43.00 375.00 0.00 R 14.22 6.91 R 7.31531 112 43.00 376.00 0.00 R 14.26 6.93 R 7.33

532 112 43.00 377.00 0.00 R 14.29 6.95 R 7.34533 112 43.00 378.00 0.00 R 14.32 6.97 R 7.35534 112 43.00 379.00 0.00 R 14.36 6.99 R 7.37535 112 43.00 380.00 0.00 R 14.39 7.01 R 7.38536 112 43.00 381.00 0.00 R 14.43 7.03 R 7.40

537 112 43.00 382.00 0.00 R 14.46 7.05 R 7.41538 112 43.00 383.00 0.00 R 14.49 7.07 R 7.42539 112 43.00 384.00 0.00 R 14.53 7.09 R 7.44540 112 43.00 385.00 0.00 R 14.56 7.11 R 7.45541 112 43.00 386.00 0.00 R 14.60 7.13 R 7.47

542 112 43.00 387.00 0.00 R 14.63 7.15 R 7.48543 112 43.00 388.00 0.00 R 14.66 7.17 R 7.49544 112 43.00 389.00 0.00 R 14.70 7.19 R 7.51545 112 43.00 390.00 0.00 R 14.73 7.21 R 7.52546 112 43.00 391.00 0.00 R 14.77 7.23 R 7.54

547 112 43.00 392.00 0.00 R 14.80 7.25 R 7.55548 112 43.00 393.00 0.00 R 14.83 7.27 R 7.56549 112 43.00 394.00 0.00 R 14.87 7.29 R 7.58550 112 43.00 395.00 0.00 R 14.90 7.31 R 7.59551 112 43.00 396.00 0.00 R 14.94 7.33 R 7.61

552 112 43.00 397.00 0.00 R 14.97 7.35 R 7.62553 112 43.00 398.00 0.00 R 15.00 7.37 R 7.63554 112 43.00 399.00 0.00 R 15.04 7.39 R 7.65555 112 43.00 400.00 0.00 R 15.07 7.41 R 7.66556 112 43.00 401.00 0.00 R 15.11 7.43 R 7.68

557 112 43.00 402.00 0.00 R 15.14 7.45 R 7.69558 112 43.00 403.00 0.00 R 15.17 7.47 R 7.70559 112 43.00 404.00 0.00 R 15.21 7.49 R 7.72560 112 43.00 405.00 0.00 R 15.24 7.51 R 7.73561 112 43.00 406.00 0.00 R 15.28 7.53 R 7.75

562 112 43.00 407.00 0.00 R 15.31 7.55 R 7.76563 112 43.00 408.00 0.00 R 15.34 7.57 R 7.77564 112 43.00 409.00 0.00 R 15.38 7.59 R 7.79565 112 43.00 410.00 0.00 R 15.41 7.61 R 7.80566 112 43.00 411.00 0.00 R 15.45 7.63 R 7.82

567 112 43.00 412.00 0.00 R 15.48 7.65 R 7.83568 112 43.00 413.00 0.00 R 15.51 7.67 R 7.84569 112 43.00 414.00 0.00 R 15.55 7.69 R 7.86570 112 43.00 415.00 0.00 R 15.58 7.71 R 7.87571 112 43.00 416.00 0.00 R 15.62 7.73 R 7.89

572 112 43.00 417.00 0.00 R 15.65 7.75 R 7.90573 112 43.00 418.00 0.00 R 15.68 7.77 R 7.91574 112 43.00 419.00 0.00 R 15.72 7.79 R 7.93575 112 43.00 420.00 0.00 R 15.75 7.81 R 7.94576 112 43.00 421.00 0.00 R 15.79 7.83 R 7.96

Weekly table

Page 137: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 135

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

577 112 43.00 422.00 0.00 R 15.82 7.85 R 7.97578 112 43.00 423.00 0.00 R 15.85 7.87 R 7.98579 112 43.00 424.00 0.00 R 15.89 7.89 R 8.00580 112 43.00 425.00 0.00 R 15.92 7.91 R 8.01581 112 43.00 426.00 0.00 R 15.96 7.93 R 8.03

582 112 43.00 427.00 0.00 R 15.99 7.95 R 8.04583 112 43.00 428.00 0.00 R 16.02 7.97 R 8.05584 112 43.00 429.00 0.00 R 16.06 7.99 R 8.07585 112 43.00 430.00 0.00 R 16.09 8.01 R 8.08586 112 43.00 431.00 0.00 R 16.13 8.03 R 8.10

587 112 43.00 432.00 0.00 R 16.16 8.05 R 8.11588 112 43.00 433.00 0.00 R 16.19 8.07 R 8.12589 112 43.00 434.00 0.00 R 16.23 8.09 R 8.14590 112 43.00 435.00 0.00 R 16.26 8.11 R 8.15591 112 43.00 436.00 0.00 R 16.30 8.13 R 8.17

592 112 43.00 437.00 0.00 R 16.33 8.15 R 8.18593 112 43.00 438.00 0.00 R 16.36 8.17 R 8.19594 112 43.00 439.00 0.00 R 16.40 8.19 R 8.21595 112 43.00 440.00 0.00 R 16.43 8.21 R 8.22596 112 43.00 441.00 0.00 R 16.47 8.23 R 8.24

597 112 43.00 442.00 0.00 R 16.50 8.25 R 8.25598 112 43.00 443.00 0.00 R 16.53 8.27 R 8.26599 112 43.00 444.00 0.00 R 16.57 8.29 R 8.28600 112 43.00 445.00 0.00 R 16.60 8.31 R 8.29601 112 43.00 446.00 0.00 R 16.64 8.33 R 8.31

602 112 43.00 447.00 0.00 R 16.67 8.35 R 8.32603 112 43.00 448.00 0.00 R 16.70 8.37 R 8.33604 112 43.00 449.00 0.00 R 16.74 8.39 R 8.35605 112 43.00 450.00 0.00 R 16.77 8.41 R 8.36606 112 43.00 451.00 0.00 R 16.81 8.43 R 8.38

607 112 43.00 452.00 0.00 R 16.84 8.45 R 8.39608 112 43.00 453.00 0.00 R 16.87 8.47 R 8.40609 112 43.00 454.00 0.00 R 16.91 8.49 R 8.42610 112 43.00 455.00 0.00 R 16.94 8.51 R 8.43611 112 43.00 456.00 0.00 R 16.98 8.53 R 8.45

612 112 43.00 457.00 0.00 R 17.01 8.55 R 8.46613 112 43.00 458.00 0.00 R 17.04 8.57 R 8.47614 112 43.00 459.00 0.00 R 17.08 8.59 R 8.49615 112 43.00 460.00 0.00 R 17.11 8.61 R 8.50616 112 43.00 461.00 0.00 R 17.15 8.63 R 8.52

617 112 43.00 462.00 0.00 R 17.18 8.65 R 8.53618 112 43.00 463.00 0.00 R 17.21 8.67 R 8.54619 112 43.00 464.00 0.00 R 17.25 8.69 R 8.56620 112 43.00 465.00 0.00 R 17.28 8.71 R 8.57621 112 43.00 466.00 0.00 R 17.32 8.73 R 8.59

622 112 43.00 467.00 0.00 R 17.35 8.75 R 8.60623 112 43.00 468.00 0.00 R 17.38 8.77 R 8.61624 112 43.00 469.00 0.00 R 17.42 8.79 R 8.63625 112 43.00 470.00 0.00 R 17.45 8.81 R 8.64626 112 43.00 471.00 0.00 R 17.49 8.83 R 8.66

627 112 43.00 472.00 0.00 R 17.52 8.85 R 8.67628 112 43.00 473.00 0.00 R 17.55 8.87 R 8.68629 112 43.00 474.00 0.00 R 17.59 8.89 R 8.70630 112 43.00 475.00 0.00 R 17.62 8.91 R 8.71631 112 43.00 476.00 0.00 R 17.66 8.93 R 8.73

Table letter K

Page 138: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 136

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter K

632 112 43.00 477.00 0.00 R 17.69 8.95 R 8.74633 112 43.00 478.00 0.00 R 17.72 8.97 R 8.75634 112 43.00 479.00 0.00 R 17.76 8.99 R 8.77635 112 43.00 480.00 0.00 R 17.79 9.01 R 8.78636 112 43.00 481.00 0.00 R 17.83 9.03 R 8.80

637 112 43.00 482.00 0.00 R 17.86 9.05 R 8.81638 112 43.00 483.00 0.00 R 17.89 9.07 R 8.82639 112 43.00 484.00 0.00 R 17.93 9.09 R 8.84640 112 43.00 485.00 0.00 R 17.96 9.11 R 8.85641 112 43.00 486.00 0.00 R 18.00 9.13 R 8.87

642 112 43.00 487.00 0.00 R 18.03 9.15 R 8.88643 112 43.00 488.00 0.00 R 18.06 9.17 R 8.89644 112 43.00 489.00 0.00 R 18.10 9.19 R 8.91645 112 43.00 490.00 0.00 R 18.13 9.21 R 8.92646 112 43.00 491.00 0.00 R 18.17 9.23 R 8.94

647 112 43.00 492.00 0.00 R 18.20 9.25 R 8.95648 112 43.00 493.00 0.00 R 18.23 9.27 R 8.96649 112 43.00 494.00 0.00 R 18.27 9.29 R 8.98650 112 43.00 495.00 0.00 R 18.30 9.31 R 8.99651 112 43.00 496.00 0.00 R 18.34 9.33 R 9.01

652 112 43.00 497.00 0.00 R 18.37 9.35 R 9.02653 112 43.00 498.00 0.00 R 18.40 9.37 R 9.03654 112 43.00 499.00 0.00 R 18.44 9.39 R 9.05655 112 43.00 500.00 0.00 R 18.47 9.41 R 9.06656 112 43.00 501.00 0.00 R 18.51 9.43 R 9.08

657 112 43.00 502.00 0.00 R 18.54 9.45 R 9.09658 112 43.00 503.00 0.00 R 18.57 9.47 R 9.10659 112 43.00 504.00 0.00 R 18.61 9.49 R 9.12660 112 43.00 505.00 0.00 R 18.64 9.51 R 9.13661 112 43.00 506.00 0.00 R 18.68 9.53 R 9.15

662 112 43.00 507.00 0.00 R 18.71 9.55 R 9.16663 112 43.00 508.00 0.00 R 18.74 9.57 R 9.17664 112 43.00 509.00 0.00 R 18.78 9.59 R 9.19665 112 43.00 510.00 0.00 R 18.81 9.61 R 9.20666 112 43.00 511.00 0.00 R 18.85 9.63 R 9.22

667 112 43.00 512.00 0.00 R 18.88 9.65 R 9.23668 112 43.00 513.00 0.00 R 18.91 9.67 R 9.24669 112 43.00 514.00 0.00 R 18.95 9.69 R 9.26670 112 43.00 515.00 0.00 R 18.98 9.71 R 9.27671 112 43.00 516.00 0.00 R 19.02 9.73 R 9.29

672 112 43.00 517.00 0.00 R 19.05 9.75 R 9.30673 112 43.00 518.00 0.00 R 19.08 9.77 R 9.31674 112 43.00 519.00 0.00 R 19.12 9.79 R 9.33675 112 43.00 520.00 0.00 R 19.15 9.81 R 9.34676 112 43.00 521.00 0.00 R 19.19 9.83 R 9.36

677 112 43.00 522.00 0.00 R 19.22 9.85 R 9.37678 112 43.00 523.00 0.00 R 19.25 9.87 R 9.38679 112 43.00 524.00 0.00 R 19.29 9.89 R 9.40680 112 43.00 525.00 0.00 R 19.32 9.91 R 9.41681 112 43.00 526.00 0.00 R 19.36 9.93 R 9.43

682 112 43.00 527.00 0.00 R 19.39 9.95 R 9.44683 112 43.00 528.00 0.00 R 19.42 9.97 R 9.45684 112 43.00 529.00 0.00 R 19.46 9.99 R 9.47685 112 43.00 530.00 0.00 R 19.49 10.01 R 9.48686 112 43.00 531.00 0.00 R 19.53 10.03 R 9.50

Weekly table

Page 139: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 137

Weekly table

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

687 112 43.00 532.00 0.00 R 19.56 10.05 R 9.51688 112 43.00 533.00 0.00 R 19.59 10.07 R 9.52689 112 43.00 534.00 0.00 R 19.63 10.09 R 9.54690 112 43.00 535.00 0.00 R 19.66 10.11 R 9.55691 112 43.00 536.00 0.00 R 19.70 10.13 R 9.57

692 112 43.00 537.00 0.00 R 19.73 10.15 R 9.58693 112 43.00 538.00 0.00 R 19.76 10.17 R 9.59694 112 43.00 539.00 0.00 R 19.80 10.19 R 9.61695 112 43.00 540.00 0.00 R 19.83 10.21 R 9.62696 112 43.00 541.00 0.00 R 19.87 10.23 R 9.64

697 112 43.00 542.00 0.00 R 19.90 10.25 R 9.65698 112 43.00 543.00 0.00 R 19.93 10.27 R 9.66699 112 43.00 544.00 0.00 R 19.97 10.29 R 9.68700 112 43.00 545.00 0.00 R 20.00 10.31 R 9.69701 112 43.00 546.00 0.00 R 20.04 10.33 R 9.71

702 112 43.00 547.00 0.00 R 20.07 10.35 R 9.72703 112 43.00 548.00 0.00 R 20.10 10.37 R 9.73704 112 43.00 549.00 0.00 R 20.14 10.39 R 9.75705 112 43.00 550.00 0.00 R 20.17 10.41 R 9.76706 112 43.00 551.00 0.00 R 20.21 10.43 R 9.78

707 112 43.00 552.00 0.00 R 20.24 10.45 R 9.79708 112 43.00 553.00 0.00 R 20.27 10.47 R 9.80709 112 43.00 554.00 0.00 R 20.31 10.49 R 9.82710 112 43.00 555.00 0.00 R 20.34 10.51 R 9.83711 112 43.00 556.00 0.00 R 20.38 10.53 R 9.85

712 112 43.00 557.00 0.00 R 20.41 10.55 R 9.86713 112 43.00 558.00 0.00 R 20.44 10.57 R 9.87714 112 43.00 559.00 0.00 R 20.48 10.59 R 9.89715 112 43.00 560.00 0.00 R 20.51 10.61 R 9.90716 112 43.00 561.00 0.00 R 20.55 10.63 R 9.92

717 112 43.00 562.00 0.00 R 20.58 10.65 R 9.93718 112 43.00 563.00 0.00 R 20.61 10.67 R 9.94719 112 43.00 564.00 0.00 R 20.65 10.69 R 9.96720 112 43.00 565.00 0.00 R 20.68 10.71 R 9.97721 112 43.00 566.00 0.00 R 20.72 10.73 R 9.99

722 112 43.00 567.00 0.00 R 20.75 10.75 R 10.00723 112 43.00 568.00 0.00 R 20.78 10.77 R 10.01724 112 43.00 569.00 0.00 R 20.82 10.79 R 10.03725 112 43.00 570.00 0.00 R 20.85 10.81 R 10.04726 112 43.00 571.00 0.00 R 20.89 10.83 R 10.06

727 112 43.00 572.00 0.00 R 20.92 10.85 R 10.07728 112 43.00 573.00 0.00 R 20.95 10.87 R 10.08729 112 43.00 574.00 0.00 R 20.99 10.89 R 10.10730 112 43.00 575.00 0.00 R 21.02 10.91 R 10.11731 112 43.00 576.00 0.00 R 21.06 10.93 R 10.13

732 112 43.00 577.00 0.00 R 21.09 10.95 R 10.14733 112 43.00 578.00 0.00 R 21.12 10.97 R 10.15734 112 43.00 579.00 0.00 R 21.16 10.99 R 10.17735 112 43.00 580.00 0.00 R 21.19 11.01 R 10.18736 112 43.00 581.00 0.00 R 21.23 11.03 R 10.20

737 112 43.00 582.00 0.00 R 21.26 11.05 R 10.21738 112 43.00 583.00 0.00 R 21.29 11.07 R 10.22739 112 43.00 584.00 0.00 R 21.33 11.09 R 10.24740 112 43.00 585.00 0.00 R 21.36 11.11 R 10.25741 112 43.00 586.00 0.00 R 21.40 11.13 R 10.27

Table letter K

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Page 138

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

742 112 43.00 587.00 0.00 R 21.43 11.15 R 10.28743 112 43.00 588.00 0.00 R 21.46 11.17 R 10.29744 112 43.00 589.00 0.00 R 21.50 11.19 R 10.31745 112 43.00 590.00 0.00 R 21.53 11.21 R 10.32746 112 43.00 591.00 0.00 R 21.57 11.23 R 10.34

747 112 43.00 592.00 0.00 R 21.60 11.25 R 10.35748 112 43.00 593.00 0.00 R 21.63 11.27 R 10.36749 112 43.00 594.00 0.00 R 21.67 11.29 R 10.38750 112 43.00 595.00 0.00 R 21.70 11.31 R 10.39751 112 43.00 596.00 0.00 R 21.74 11.33 R 10.41

752 112 43.00 597.00 0.00 R 21.77 11.35 R 10.42753 112 43.00 598.00 0.00 R 21.80 11.37 R 10.43754 112 43.00 599.00 0.00 R 21.84 11.39 R 10.45755 112 43.00 600.00 0.00 R 21.87 11.41 R 10.46756 112 43.00 601.00 0.00 R 21.91 11.43 R 10.48

757 112 43.00 602.00 0.00 R 21.94 11.45 R 10.49758 112 43.00 603.00 0.00 R 21.97 11.47 R 10.50759 112 43.00 604.00 0.00 R 22.01 11.49 R 10.52760 112 43.00 605.00 0.00 R 22.04 11.51 R 10.53761 112 43.00 606.00 0.00 R 22.08 11.53 R 10.55

762 112 43.00 607.00 0.00 R 22.11 11.55 R 10.56763 112 43.00 608.00 0.00 R 22.14 11.57 R 10.57764 112 43.00 609.00 0.00 R 22.18 11.59 R 10.59765 112 43.00 610.00 0.00 R 22.21 11.61 R 10.60766 112 43.00 611.00 0.00 R 22.25 11.63 R 10.62

767 112 43.00 612.00 0.00 R 22.28 11.65 R 10.63768 112 43.00 613.00 0.00 R 22.31 11.67 R 10.64769 112 43.00 614.00 0.00 R 22.35 11.69 R 10.66770 112 43.00 615.00 0.00 R 22.37 11.70 R 10.67771 112 43.00 615.00 1.00 R 22.37 11.73 R 10.64

772 112 43.00 615.00 2.00 R 22.37 11.75 R 10.62773 112 43.00 615.00 3.00 R 22.37 11.77 R 10.60774 112 43.00 615.00 4.00 R 22.37 11.79 R 10.58775 112 43.00 615.00 5.00 R 22.37 11.81 R 10.56776 112 43.00 615.00 6.00 R 22.37 11.83 R 10.54

777 112 43.00 615.00 7.00 R 22.37 11.85 R 10.52778 112 43.00 615.00 8.00 R 22.37 11.87 R 10.50779 112 43.00 615.00 9.00 R 22.37 11.89 R 10.48780 112 43.00 615.00 10.00 R 22.37 11.91 R 10.46781 112 43.00 615.00 11.00 R 22.37 11.93 R 10.44

782 112 43.00 615.00 12.00 R 22.37 11.95 R 10.42783 112 43.00 615.00 13.00 R 22.37 11.97 R 10.40784 112 43.00 615.00 14.00 R 22.37 11.99 R 10.38785 112 43.00 615.00 15.00 R 22.37 12.01 R 10.36786 112 43.00 615.00 16.00 R 22.37 12.03 R 10.34

787 112 43.00 615.00 17.00 R 22.37 12.05 R 10.32788 112 43.00 615.00 18.00 R 22.37 12.07 R 10.30789 112 43.00 615.00 19.00 R 22.37 12.09 R 10.28790 112 43.00 615.00 20.00 R 22.37 12.11 R 10.26791 112 43.00 615.00 21.00 R 22.37 12.13 R 10.24

792 112 43.00 615.00 22.00 R 22.37 12.15 R 10.22793 112 43.00 615.00 23.00 R 22.37 12.17 R 10.20794 112 43.00 615.00 24.00 R 22.37 12.19 R 10.18795 112 43.00 615.00 25.00 R 22.37 12.21 R 10.16796 112 43.00 615.00 26.00 R 22.37 12.23 R 10.14

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Page 139

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

If your employee’s gross pay is over £815, go to page 153.

797 112 43.00 615.00 27.00 R 22.37 12.25 R 10.12798 112 43.00 615.00 28.00 R 22.37 12.27 R 10.10799 112 43.00 615.00 29.00 R 22.37 12.29 R 10.08800 112 43.00 615.00 30.00 R 22.37 12.31 R 10.06801 112 43.00 615.00 31.00 R 22.37 12.33 R 10.04

802 112 43.00 615.00 32.00 R 22.37 12.35 R 10.02803 112 43.00 615.00 33.00 R 22.37 12.37 R 10.00804 112 43.00 615.00 34.00 R 22.37 12.39 R 9.98805 112 43.00 615.00 35.00 R 22.37 12.41 R 9.96806 112 43.00 615.00 36.00 R 22.37 12.43 R 9.94

807 112 43.00 615.00 37.00 R 22.37 12.45 R 9.92808 112 43.00 615.00 38.00 R 22.37 12.47 R 9.90809 112 43.00 615.00 39.00 R 22.37 12.49 R 9.88810 112 43.00 615.00 40.00 R 22.37 12.51 R 9.86811 112 43.00 615.00 41.00 R 22.37 12.53 R 9.84

812 112 43.00 615.00 42.00 R 22.37 12.55 R 9.82813 112 43.00 615.00 43.00 R 22.37 12.57 R 9.80814 112 43.00 615.00 44.00 R 22.37 12.59 R 9.78815 112 43.00 615.00 45.00 R 22.37 12.60 R 9.77

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Page 140

Table letter K

Use this table for:

Employees who are under the age of 21 and are in your Contracted-out Salary Related Scheme, for whom you hold form CA2700.

Do not use this table for:

• any tax year other than 2015 to 2016

• employees who are aged 21 or over and are in your Contracted-out Salary Related Scheme, for whom you hold form CA2700 (see Table letter L)

• employees who are State Pension age or over (see Table letter C in booklet CA41)

Completing form RT11 'Deductions working sheet’ or substitute

• enter ‘K’ in the NICs Category Letter column on form RT11

• copy the figures in columns 1a – 1f of the table to columns 1a – 1f on the line next to the tax month in which the employee is paid, on form RT11

If the employee’s total earnings fall between the LEL and the UEL/UST and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST, see page 153.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST. The NICs liability for each step, with the exception of the LEL, PT, ST, UAP, UEL and UST, is worked out at the mid-point of the steps, so you and your employee may pay slightly more or less than if you used the exact percentage method.

Monthly table for Contracted-out Salary Related contributions where employee has deferment for use from 6 April 2015 to 5 April 2016

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Up to and including £485.99

No NICs liability, make no entries on form RT11

486 486 0.00 0.00 0.00 0.00 0.00 0.00490 486 4.00 0.00 0.00 R 0.28 0.00 R 0.28494 486 8.00 0.00 0.00 R 0.48 0.00 R 0.48498 486 12.00 0.00 0.00 R 0.68 0.00 R 0.68502 486 16.00 0.00 0.00 R 0.86 0.00 R 0.86

506 486 20.00 0.00 0.00 R 1.06 0.00 R 1.06510 486 24.00 0.00 0.00 R 1.24 0.00 R 1.24514 486 28.00 0.00 0.00 R 1.44 0.00 R 1.44518 486 32.00 0.00 0.00 R 1.64 0.00 R 1.64522 486 36.00 0.00 0.00 R 1.82 0.00 R 1.82

526 486 40.00 0.00 0.00 R 2.02 0.00 R 2.02530 486 44.00 0.00 0.00 R 2.20 0.00 R 2.20534 486 48.00 0.00 0.00 R 2.40 0.00 R 2.40538 486 52.00 0.00 0.00 R 2.60 0.00 R 2.60542 486 56.00 0.00 0.00 R 2.78 0.00 R 2.78

546 486 60.00 0.00 0.00 R 2.98 0.00 R 2.98550 486 64.00 0.00 0.00 R 3.16 0.00 R 3.16554 486 68.00 0.00 0.00 R 3.36 0.00 R 3.36558 486 72.00 0.00 0.00 R 3.56 0.00 R 3.56562 486 76.00 0.00 0.00 R 3.74 0.00 R 3.74

566 486 80.00 0.00 0.00 R 3.94 0.00 R 3.94570 486 84.00 0.00 0.00 R 4.12 0.00 R 4.12574 486 88.00 0.00 0.00 R 4.32 0.00 R 4.32578 486 92.00 0.00 0.00 R 4.52 0.00 R 4.52582 486 96.00 0.00 0.00 R 4.70 0.00 R 4.70

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Page 141

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

586 486 100.00 0.00 0.00 R 4.90 0.00 R 4.90590 486 104.00 0.00 0.00 R 5.08 0.00 R 5.08594 486 108.00 0.00 0.00 R 5.28 0.00 R 5.28598 486 112.00 0.00 0.00 R 5.48 0.00 R 5.48602 486 116.00 0.00 0.00 R 5.66 0.00 R 5.66

606 486 120.00 0.00 0.00 R 5.86 0.00 R 5.86610 486 124.00 0.00 0.00 R 6.04 0.00 R 6.04614 486 128.00 0.00 0.00 R 6.24 0.00 R 6.24618 486 132.00 0.00 0.00 R 6.44 0.00 R 6.44622 486 136.00 0.00 0.00 R 6.62 0.00 R 6.62

626 486 140.00 0.00 0.00 R 6.82 0.00 R 6.82630 486 144.00 0.00 0.00 R 7.00 0.00 R 7.00634 486 148.00 0.00 0.00 R 7.20 0.00 R 7.20638 486 152.00 0.00 0.00 R 7.40 0.00 R 7.40642 486 156.00 0.00 0.00 R 7.58 0.00 R 7.58

646 486 160.00 0.00 0.00 R 7.78 0.00 R 7.78650 486 164.00 0.00 0.00 R 7.96 0.00 R 7.96654 486 168.00 0.00 0.00 R 8.16 0.00 R 8.16658 486 172.00 0.00 0.00 R 8.36 0.00 R 8.36662 486 176.00 0.00 0.00 R 8.54 0.00 R 8.54

666 486 180.00 0.00 0.00 R 8.74 0.00 R 8.74670 486 184.00 0.00 0.00 R 8.88 0.00 R 8.88672 486 186.00 0.00 0.00 R 8.92 0.00 R 8.92674 486 186.00 2.00 0.00 R 8.96 0.00 R 8.96676 486 186.00 4.00 0.00 R 8.98 0.00 R 8.98

678 486 186.00 6.00 0.00 R 9.04 0.00 R 9.04682 486 186.00 10.00 0.00 R 9.09 0.00 R 9.09686 486 186.00 14.00 0.00 R 9.15 0.00 R 9.15690 486 186.00 18.00 0.00 R 9.20 0.00 R 9.20694 486 186.00 22.00 0.00 R 9.26 0.00 R 9.26

698 486 186.00 26.00 0.00 R 9.32 0.00 R 9.32702 486 186.00 30.00 0.00 R 9.37 0.00 R 9.37706 486 186.00 34.00 0.00 R 9.43 0.00 R 9.43710 486 186.00 38.00 0.00 R 9.48 0.00 R 9.48714 486 186.00 42.00 0.00 R 9.54 0.00 R 9.54

718 486 186.00 46.00 0.00 R 9.60 0.00 R 9.60722 486 186.00 50.00 0.00 R 9.65 0.00 R 9.65 726 486 186.00 54.00 0.00 R 9.71 0.00 R 9.71730 486 186.00 58.00 0.00 R 9.76 0.00 R 9.76734 486 186.00 62.00 0.00 R 9.82 0.00 R 9.82

738 486 186.00 66.00 0.00 R 9.88 0.00 R 9.88742 486 186.00 70.00 0.00 R 9.93 0.00 R 9.93746 486 186.00 74.00 0.00 R 9.99 0.00 R 9.99750 486 186.00 78.00 0.00 R 10.04 0.00 R 10.04754 486 186.00 82.00 0.00 R 10.10 0.00 R 10.10

758 486 186.00 86.00 0.00 R 10.16 0.00 R 10.16762 486 186.00 90.00 0.00 R 10.21 0.00 R 10.21766 486 186.00 94.00 0.00 R 10.27 0.00 R 10.27770 486 186.00 98.00 0.00 R 10.32 0.00 R 10.32774 486 186.00 102.00 0.00 R 10.38 0.00 R 10.38

778 486 186.00 106.00 0.00 R 10.44 0.00 R 10.44782 486 186.00 110.00 0.00 R 10.49 0.00 R 10.49786 486 186.00 114.00 0.00 R 10.55 0.00 R 10.55 790 486 186.00 118.00 0.00 R 10.60 0.00 R 10.60794 486 186.00 122.00 0.00 R 10.66 0.00 R 10.66

Table letter K

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Page 142

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter K

794 486 186.00 122.00 0.00 R 10.66 0.00 R 10.66798 486 186.00 126.00 0.00 R 10.72 0.00 R 10.72802 486 186.00 130.00 0.00 R 10.81 0.04 R 10.77806 486 186.00 134.00 0.00 R 10.95 0.12 R 10.83810 486 186.00 138.00 0.00 R 11.08 0.20 R 10.88

814 486 186.00 142.00 0.00 R 11.22 0.28 R 10.94818 486 186.00 146.00 0.00 R 11.36 0.36 R 11.00822 486 186.00 150.00 0.00 R 11.49 0.44 R 11.05826 486 186.00 154.00 0.00 R 11.63 0.52 R 11.11830 486 186.00 158.00 0.00 R 11.76 0.60 R 11.16

834 486 186.00 162.00 0.00 R 11.90 0.68 R 11.22838 486 186.00 166.00 0.00 R 12.04 0.76 R 11.28842 486 186.00 170.00 0.00 R 12.17 0.84 R 11.33846 486 186.00 174.00 0.00 R 12.31 0.92 R 11.39850 486 186.00 178.00 0.00 R 12.44 1.00 R 11.44

854 486 186.00 182.00 0.00 R 12.58 1.08 R 11.50858 486 186.00 186.00 0.00 R 12.72 1.16 R 11.56862 486 186.00 190.00 0.00 R 12.85 1.24 R 11.61866 486 186.00 194.00 0.00 R 12.99 1.32 R 11.67870 486 186.00 198.00 0.00 R 13.12 1.40 R 11.72

874 486 186.00 202.00 0.00 R 13.26 1.48 R 11.78878 486 186.00 206.00 0.00 R 13.40 1.56 R 11.84882 486 186.00 210.00 0.00 R 13.53 1.64 R 11.89886 486 186.00 214.00 0.00 R 13.67 1.72 R 11.95890 486 186.00 218.00 0.00 R 13.80 1.80 R 12.00

894 486 186.00 222.00 0.00 R 13.94 1.88 R 12.06898 486 186.00 226.00 0.00 R 14.08 1.96 R 12.12902 486 186.00 230.00 0.00 R 14.21 2.04 R 12.17906 486 186.00 234.00 0.00 R 14.35 2.12 R 12.23910 486 186.00 238.00 0.00 R 14.48 2.20 R 12.28

914 486 186.00 242.00 0.00 R 14.62 2.28 R 12.34918 486 186.00 246.00 0.00 R 14.76 2.36 R 12.40922 486 186.00 250.00 0.00 R 14.89 2.44 R 12.45926 486 186.00 254.00 0.00 R 15.03 2.52 R 12.51930 486 186.00 258.00 0.00 R 15.16 2.60 R 12.56

934 486 186.00 262.00 0.00 R 15.30 2.68 R 12.62938 486 186.00 266.00 0.00 R 15.44 2.76 R 12.68942 486 186.00 270.00 0.00 R 15.57 2.84 R 12.73946 486 186.00 274.00 0.00 R 15.71 2.92 R 12.79950 486 186.00 278.00 0.00 R 15.84 3.00 R 12.84

954 486 186.00 282.00 0.00 R 15.98 3.08 R 12.90958 486 186.00 286.00 0.00 R 16.12 3.16 R 12.96962 486 186.00 290.00 0.00 R 16.25 3.24 R 13.01966 486 186.00 294.00 0.00 R 16.39 3.32 R 13.07970 486 186.00 298.00 0.00 R 16.52 3.40 R 13.12

974 486 186.00 302.00 0.00 R 16.66 3.48 R 13.18978 486 186.00 306.00 0.00 R 16.80 3.56 R 13.24982 486 186.00 310.00 0.00 R 16.93 3.64 R 13.29986 486 186.00 314.00 0.00 R 17.07 3.72 R 13.35990 486 186.00 318.00 0.00 R 17.20 3.80 R 13.40

994 486 186.00 322.00 0.00 R 17.34 3.88 R 13.46998 486 186.00 326.00 0.00 R 17.48 3.96 R 13.521002 486 186.00 330.00 0.00 R 17.61 4.04 R 13.571006 486 186.00 334.00 0.00 R 17.75 4.12 R 13.631010 486 186.00 338.00 0.00 R 17.88 4.20 R 13.68

Monthly table

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Page 143

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

1014 486 186.00 342.00 0.00 R 18.02 4.28 R 13.741018 486 186.00 346.00 0.00 R 18.16 4.36 R 13.801022 486 186.00 350.00 0.00 R 18.29 4.44 R 13.851026 486 186.00 354.00 0.00 R 18.43 4.52 R 13.911030 486 186.00 358.00 0.00 R 18.56 4.60 R 13.96

1034 486 186.00 362.00 0.00 R 18.70 4.68 R 14.021038 486 186.00 366.00 0.00 R 18.84 4.76 R 14.081042 486 186.00 370.00 0.00 R 18.97 4.84 R 14.131046 486 186.00 374.00 0.00 R 19.11 4.92 R 14.191050 486 186.00 378.00 0.00 R 19.24 5.00 R 14.24

1054 486 186.00 382.00 0.00 R 19.38 5.08 R 14.301058 486 186.00 386.00 0.00 R 19.52 5.16 R 14.361062 486 186.00 390.00 0.00 R 19.65 5.24 R 14.411066 486 186.00 394.00 0.00 R 19.79 5.32 R 14.471070 486 186.00 398.00 0.00 R 19.92 5.40 R 14.52

1074 486 186.00 402.00 0.00 R 20.06 5.48 R 14.581078 486 186.00 406.00 0.00 R 20.20 5.56 R 14.641082 486 186.00 410.00 0.00 R 20.33 5.64 R 14.691086 486 186.00 414.00 0.00 R 20.47 5.72 R 14.751090 486 186.00 418.00 0.00 R 20.60 5.80 R 14.80

1094 486 186.00 422.00 0.00 R 20.74 5.88 R 14.861098 486 186.00 426.00 0.00 R 20.88 5.96 R 14.921102 486 186.00 430.00 0.00 R 21.01 6.04 R 14.971106 486 186.00 434.00 0.00 R 21.15 6.12 R 15.031110 486 186.00 438.00 0.00 R 21.28 6.20 R 15.08

1114 486 186.00 442.00 0.00 R 21.42 6.28 R 15.141118 486 186.00 446.00 0.00 R 21.56 6.36 R 15.201122 486 186.00 450.00 0.00 R 21.69 6.44 R 15.251126 486 186.00 454.00 0.00 R 21.83 6.52 R 15.311130 486 186.00 458.00 0.00 R 21.96 6.60 R 15.36

1134 486 186.00 462.00 0.00 R 22.10 6.68 R 15.421138 486 186.00 466.00 0.00 R 22.24 6.76 R 15.481142 486 186.00 470.00 0.00 R 22.37 6.84 R 15.531146 486 186.00 474.00 0.00 R 22.51 6.92 R 15.591150 486 186.00 478.00 0.00 R 22.64 7.00 R 15.64

1154 486 186.00 482.00 0.00 R 22.78 7.08 R 15.701158 486 186.00 486.00 0.00 R 22.92 7.16 R 15.761162 486 186.00 490.00 0.00 R 23.05 7.24 R 15.811166 486 186.00 494.00 0.00 R 23.19 7.32 R 15.871170 486 186.00 498.00 0.00 R 23.32 7.40 R 15.92

1174 486 186.00 502.00 0.00 R 23.46 7.48 R 15.981178 486 186.00 506.00 0.00 R 23.60 7.56 R 16.041182 486 186.00 510.00 0.00 R 23.73 7.64 R 16.091186 486 186.00 514.00 0.00 R 23.87 7.72 R 16.151190 486 186.00 518.00 0.00 R 24.00 7.80 R 16.20

1194 486 186.00 522.00 0.00 R 24.14 7.88 R 16.261198 486 186.00 526.00 0.00 R 24.28 7.96 R 16.321202 486 186.00 530.00 0.00 R 24.41 8.04 R 16.371206 486 186.00 534.00 0.00 R 24.55 8.12 R 16.431210 486 186.00 538.00 0.00 R 24.68 8.20 R 16.48

1214 486 186.00 542.00 0.00 R 24.82 8.28 R 16.541218 486 186.00 546.00 0.00 R 24.96 8.36 R 16.601222 486 186.00 550.00 0.00 R 25.09 8.44 R 16.651226 486 186.00 554.00 0.00 R 25.23 8.52 R 16.711230 486 186.00 558.00 0.00 R 25.36 8.60 R 16.76

Table letter K

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Page 144

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter K

1234 486 186.00 562.00 0.00 R 25.50 8.68 R 16.821238 486 186.00 566.00 0.00 R 25.64 8.76 R 16.881242 486 186.00 570.00 0.00 R 25.77 8.84 R 16.931246 486 186.00 574.00 0.00 R 25.91 8.92 R 16.991250 486 186.00 578.00 0.00 R 26.04 9.00 R 17.04

1254 486 186.00 582.00 0.00 R 26.18 9.08 R 17.101258 486 186.00 586.00 0.00 R 26.32 9.16 R 17.161262 486 186.00 590.00 0.00 R 26.45 9.24 R 17.211266 486 186.00 594.00 0.00 R 26.59 9.32 R 17.271270 486 186.00 598.00 0.00 R 26.72 9.40 R 17.32

1274 486 186.00 602.00 0.00 R 26.86 9.48 R 17.381278 486 186.00 606.00 0.00 R 27.00 9.56 R 17.441282 486 186.00 610.00 0.00 R 27.13 9.64 R 17.491286 486 186.00 614.00 0.00 R 27.27 9.72 R 17.551290 486 186.00 618.00 0.00 R 27.40 9.80 R 17.60

1294 486 186.00 622.00 0.00 R 27.54 9.88 R 17.661298 486 186.00 626.00 0.00 R 27.68 9.96 R 17.721302 486 186.00 630.00 0.00 R 27.81 10.04 R 17.771306 486 186.00 634.00 0.00 R 27.95 10.12 R 17.831310 486 186.00 638.00 0.00 R 28.08 10.20 R 17.88

1314 486 186.00 642.00 0.00 R 28.22 10.28 R 17.941318 486 186.00 646.00 0.00 R 28.36 10.36 R 18.001322 486 186.00 650.00 0.00 R 28.49 10.44 R 18.051326 486 186.00 654.00 0.00 R 28.63 10.52 R 18.111330 486 186.00 658.00 0.00 R 28.76 10.60 R 18.16

1334 486 186.00 662.00 0.00 R 28.90 10.68 R 18.221338 486 186.00 666.00 0.00 R 29.04 10.76 R 18.281342 486 186.00 670.00 0.00 R 29.17 10.84 R 18.331346 486 186.00 674.00 0.00 R 29.31 10.92 R 18.391350 486 186.00 678.00 0.00 R 29.44 11.00 R 18.44

1354 486 186.00 682.00 0.00 R 29.58 11.08 R 18.501358 486 186.00 686.00 0.00 R 29.72 11.16 R 18.561362 486 186.00 690.00 0.00 R 29.85 11.24 R 18.611366 486 186.00 694.00 0.00 R 29.99 11.32 R 18.671370 486 186.00 698.00 0.00 R 30.12 11.40 R 18.72

1374 486 186.00 702.00 0.00 R 30.26 11.48 R 18.781378 486 186.00 706.00 0.00 R 30.40 11.56 R 18.841382 486 186.00 710.00 0.00 R 30.53 11.64 R 18.891386 486 186.00 714.00 0.00 R 30.67 11.72 R 18.951390 486 186.00 718.00 0.00 R 30.80 11.80 R 19.00

1394 486 186.00 722.00 0.00 R 30.94 11.88 R 19.061398 486 186.00 726.00 0.00 R 31.08 11.96 R 19.121402 486 186.00 730.00 0.00 R 31.21 12.04 R 19.171406 486 186.00 734.00 0.00 R 31.35 12.12 R 19.231410 486 186.00 738.00 0.00 R 31.48 12.20 R 19.28

1414 486 186.00 742.00 0.00 R 31.62 12.28 R 19.341418 486 186.00 746.00 0.00 R 31.76 12.36 R 19.401422 486 186.00 750.00 0.00 R 31.89 12.44 R 19.451426 486 186.00 754.00 0.00 R 32.03 12.52 R 19.511430 486 186.00 758.00 0.00 R 32.16 12.60 R 19.56

1434 486 186.00 762.00 0.00 R 32.30 12.68 R 19.621438 486 186.00 766.00 0.00 R 32.44 12.76 R 19.681442 486 186.00 770.00 0.00 R 32.57 12.84 R 19.731446 486 186.00 774.00 0.00 R 32.71 12.92 R 19.791450 486 186.00 778.00 0.00 R 32.84 13.00 R 19.84

Monthly table

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Page 145

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

1454 486 186.00 782.00 0.00 R 32.98 13.08 R 19.901458 486 186.00 786.00 0.00 R 33.12 13.16 R 19.961462 486 186.00 790.00 0.00 R 33.25 13.24 R 20.011466 486 186.00 794.00 0.00 R 33.39 13.32 R 20.071470 486 186.00 798.00 0.00 R 33.52 13.40 R 20.12

1474 486 186.00 802.00 0.00 R 33.66 13.48 R 20.181478 486 186.00 806.00 0.00 R 33.80 13.56 R 20.241482 486 186.00 810.00 0.00 R 33.93 13.64 R 20.291486 486 186.00 814.00 0.00 R 34.07 13.72 R 20.351490 486 186.00 818.00 0.00 R 34.20 13.80 R 20.40

1494 486 186.00 822.00 0.00 R 34.34 13.88 R 20.461498 486 186.00 826.00 0.00 R 34.48 13.96 R 20.521502 486 186.00 830.00 0.00 R 34.61 14.04 R 20.571506 486 186.00 834.00 0.00 R 34.75 14.12 R 20.631510 486 186.00 838.00 0.00 R 34.88 14.20 R 20.68

1514 486 186.00 842.00 0.00 R 35.02 14.28 R 20.741518 486 186.00 846.00 0.00 R 35.16 14.36 R 20.801522 486 186.00 850.00 0.00 R 35.29 14.44 R 20.851526 486 186.00 854.00 0.00 R 35.43 14.52 R 20.911530 486 186.00 858.00 0.00 R 35.56 14.60 R 20.96

1534 486 186.00 862.00 0.00 R 35.70 14.68 R 21.021538 486 186.00 866.00 0.00 R 35.84 14.76 R 21.081542 486 186.00 870.00 0.00 R 35.97 14.84 R 21.131546 486 186.00 874.00 0.00 R 36.11 14.92 R 21.191550 486 186.00 878.00 0.00 R 36.24 15.00 R 21.24

1554 486 186.00 882.00 0.00 R 36.38 15.08 R 21.301558 486 186.00 886.00 0.00 R 36.52 15.16 R 21.361562 486 186.00 890.00 0.00 R 36.65 15.24 R 21.411566 486 186.00 894.00 0.00 R 36.79 15.32 R 21.471570 486 186.00 898.00 0.00 R 36.92 15.40 R 21.52

1574 486 186.00 902.00 0.00 R 37.06 15.48 R 21.581578 486 186.00 906.00 0.00 R 37.20 15.56 R 21.641582 486 186.00 910.00 0.00 R 37.33 15.64 R 21.691586 486 186.00 914.00 0.00 R 37.47 15.72 R 21.751590 486 186.00 918.00 0.00 R 37.60 15.80 R 21.80

1594 486 186.00 922.00 0.00 R 37.74 15.88 R 21.861598 486 186.00 926.00 0.00 R 37.88 15.96 R 21.921602 486 186.00 930.00 0.00 R 38.01 16.04 R 21.971606 486 186.00 934.00 0.00 R 38.15 16.12 R 22.031610 486 186.00 938.00 0.00 R 38.28 16.20 R 22.08

1614 486 186.00 942.00 0.00 R 38.42 16.28 R 22.141618 486 186.00 946.00 0.00 R 38.56 16.36 R 22.201622 486 186.00 950.00 0.00 R 38.69 16.44 R 22.251626 486 186.00 954.00 0.00 R 38.83 16.52 R 22.311630 486 186.00 958.00 0.00 R 38.96 16.60 R 22.36

1634 486 186.00 962.00 0.00 R 39.10 16.68 R 22.421638 486 186.00 966.00 0.00 R 39.24 16.76 R 22.481642 486 186.00 970.00 0.00 R 39.37 16.84 R 22.531646 486 186.00 974.00 0.00 R 39.51 16.92 R 22.591650 486 186.00 978.00 0.00 R 39.64 17.00 R 22.64

1654 486 186.00 982.00 0.00 R 39.78 17.08 R 22.701658 486 186.00 986.00 0.00 R 39.92 17.16 R 22.761662 486 186.00 990.00 0.00 R 40.05 17.24 R 22.811666 486 186.00 994.00 0.00 R 40.19 17.32 R 22.87 1670 486 186.00 998.00 0.00 R 40.32 17.40 R 22.92

Table letter K

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Page 146

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter K

1674 486 186.00 1002.00 0.00 R 40.46 17.48 R 22.981678 486 186.00 1006.00 0.00 R 40.60 17.56 R 23.041682 486 186.00 1010.00 0.00 R 40.73 17.64 R 23.091686 486 186.00 1014.00 0.00 R 40.87 17.72 R 23.151690 486 186.00 1018.00 0.00 R 41.00 17.80 R 23.20

1694 486 186.00 1022.00 0.00 R 41.14 17.88 R 23.261698 486 186.00 1026.00 0.00 R 41.28 17.96 R 23.321702 486 186.00 1030.00 0.00 R 41.41 18.04 R 23.371706 486 186.00 1034.00 0.00 R 41.55 18.12 R 23.431710 486 186.00 1038.00 0.00 R 41.68 18.20 R 23.48

1714 486 186.00 1042.00 0.00 R 41.82 18.28 R 23.541718 486 186.00 1046.00 0.00 R 41.96 18.36 R 23.601722 486 186.00 1050.00 0.00 R 42.09 18.44 R 23.651726 486 186.00 1054.00 0.00 R 42.23 18.52 R 23.711730 486 186.00 1058.00 0.00 R 42.36 18.60 R 23.76

1734 486 186.00 1062.00 0.00 R 42.50 18.68 R 23.821738 486 186.00 1066.00 0.00 R 42.64 18.76 R 23.881742 486 186.00 1070.00 0.00 R 42.77 18.84 R 23.931746 486 186.00 1074.00 0.00 R 42.91 18.92 R 23.991750 486 186.00 1078.00 0.00 R 43.04 19.00 R 24.04

1754 486 186.00 1082.00 0.00 R 43.18 19.08 R 24.101758 486 186.00 1086.00 0.00 R 43.32 19.16 R 24.161762 486 186.00 1090.00 0.00 R 43.45 19.24 R 24.211766 486 186.00 1094.00 0.00 R 43.59 19.32 R 24.271770 486 186.00 1098.00 0.00 R 43.72 19.40 R 24.32

1774 486 186.00 1102.00 0.00 R 43.86 19.48 R 24.381778 486 186.00 1106.00 0.00 R 44.00 19.56 R 24.441782 486 186.00 1110.00 0.00 R 44.13 19.64 R 24.491786 486 186.00 1114.00 0.00 R 44.27 19.72 R 24.551790 486 186.00 1118.00 0.00 R 44.40 19.80 R 24.60

1794 486 186.00 1122.00 0.00 R 44.54 19.88 R 24.661798 486 186.00 1126.00 0.00 R 44.68 19.96 R 24.721802 486 186.00 1130.00 0.00 R 44.81 20.04 R 24.771806 486 186.00 1134.00 0.00 R 44.95 20.12 R 24.831810 486 186.00 1138.00 0.00 R 45.08 20.20 R 24.88

1814 486 186.00 1142.00 0.00 R 45.22 20.28 R 24.941818 486 186.00 1146.00 0.00 R 45.36 20.36 R 25.001822 486 186.00 1150.00 0.00 R 45.49 20.44 R 25.051826 486 186.00 1154.00 0.00 R 45.63 20.52 R 25.111830 486 186.00 1158.00 0.00 R 45.76 20.60 R 25.16

1834 486 186.00 1162.00 0.00 R 45.90 20.68 R 25.221838 486 186.00 1166.00 0.00 R 46.04 20.76 R 25.281842 486 186.00 1170.00 0.00 R 46.17 20.84 R 25.331846 486 186.00 1174.00 0.00 R 46.31 20.92 R 25.391850 486 186.00 1178.00 0.00 R 46.44 21.00 R 25.44

1854 486 186.00 1182.00 0.00 R 46.58 21.08 R 25.501858 486 186.00 1186.00 0.00 R 46.72 21.16 R 25.561862 486 186.00 1190.00 0.00 R 46.85 21.24 R 25.611866 486 186.00 1194.00 0.00 R 46.99 21.32 R 25.671870 486 186.00 1198.00 0.00 R 47.12 21.40 R 25.72

1874 486 186.00 1202.00 0.00 R 47.26 21.48 R 25.781878 486 186.00 1206.00 0.00 R 47.40 21.56 R 25.841882 486 186.00 1210.00 0.00 R 47.53 21.64 R 25.891886 486 186.00 1214.00 0.00 R 47.67 21.72 R 25.951890 486 186.00 1218.00 0.00 R 47.80 21.80 R 26.00

Monthly table

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Page 147

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

1894 486 186.00 1222.00 0.00 R 47.94 21.88 R 26.061898 486 186.00 1226.00 0.00 R 48.08 21.96 R 26.121902 486 186.00 1230.00 0.00 R 48.21 22.04 R 26.171906 486 186.00 1234.00 0.00 R 48.35 22.12 R 26.231910 486 186.00 1238.00 0.00 R 48.48 22.20 R 26.28

1914 486 186.00 1242.00 0.00 R 48.62 22.28 R 26.341918 486 186.00 1246.00 0.00 R 48.76 22.36 R 26.401922 486 186.00 1250.00 0.00 R 48.89 22.44 R 26.451926 486 186.00 1254.00 0.00 R 49.03 22.52 R 26.511930 486 186.00 1258.00 0.00 R 49.16 22.60 R 26.56

1934 486 186.00 1262.00 0.00 R 49.30 22.68 R 26.621938 486 186.00 1266.00 0.00 R 49.44 22.76 R 26.681942 486 186.00 1270.00 0.00 R 49.57 22.84 R 26.731946 486 186.00 1274.00 0.00 R 49.71 22.92 R 26.791950 486 186.00 1278.00 0.00 R 49.84 23.00 R 26.84

1954 486 186.00 1282.00 0.00 R 49.98 23.08 R 26.901958 486 186.00 1286.00 0.00 R 50.12 23.16 R 26.961962 486 186.00 1290.00 0.00 R 50.25 23.24 R 27.011966 486 186.00 1294.00 0.00 R 50.39 23.32 R 27.071970 486 186.00 1298.00 0.00 R 50.52 23.40 R 27.12

1974 486 186.00 1302.00 0.00 R 50.66 23.48 R 27.181978 486 186.00 1306.00 0.00 R 50.80 23.56 R 27.241982 486 186.00 1310.00 0.00 R 50.93 23.64 R 27.291986 486 186.00 1314.00 0.00 R 51.07 23.72 R 27.351990 486 186.00 1318.00 0.00 R 51.20 23.80 R 27.40

1994 486 186.00 1322.00 0.00 R 51.34 23.88 R 27.461998 486 186.00 1326.00 0.00 R 51.48 23.96 R 27.522002 486 186.00 1330.00 0.00 R 51.61 24.04 R 27.572006 486 186.00 1334.00 0.00 R 51.75 24.12 R 27.632010 486 186.00 1338.00 0.00 R 51.88 24.20 R 27.68

2014 486 186.00 1342.00 0.00 R 52.02 24.28 R 27.742018 486 186.00 1346.00 0.00 R 52.16 24.36 R 27.802022 486 186.00 1350.00 0.00 R 52.29 24.44 R 27.852026 486 186.00 1354.00 0.00 R 52.43 24.52 R 27.912030 486 186.00 1358.00 0.00 R 52.56 24.60 R 27.96

2034 486 186.00 1362.00 0.00 R 52.70 24.68 R 28.022038 486 186.00 1366.00 0.00 R 52.84 24.76 R 28.082042 486 186.00 1370.00 0.00 R 52.97 24.84 R 28.132046 486 186.00 1374.00 0.00 R 53.11 24.92 R 28.192050 486 186.00 1378.00 0.00 R 53.24 25.00 R 28.24

2054 486 186.00 1382.00 0.00 R 53.38 25.08 R 28.302058 486 186.00 1386.00 0.00 R 53.52 25.16 R 28.362062 486 186.00 1390.00 0.00 R 53.65 25.24 R 28.412066 486 186.00 1394.00 0.00 R 53.79 25.32 R 28.472070 486 186.00 1398.00 0.00 R 53.92 25.40 R 28.52

2074 486 186.00 1402.00 0.00 R 54.06 25.48 R 28.582078 486 186.00 1406.00 0.00 R 54.20 25.56 R 28.642082 486 186.00 1410.00 0.00 R 54.33 25.64 R 28.692086 486 186.00 1414.00 0.00 R 54.47 25.72 R 28.752090 486 186.00 1418.00 0.00 R 54.60 25.80 R 28.80

2094 486 186.00 1422.00 0.00 R 54.74 25.88 R 28.862098 486 186.00 1426.00 0.00 R 54.88 25.96 R 28.922102 486 186.00 1430.00 0.00 R 55.01 26.04 R 28.972106 486 186.00 1434.00 0.00 R 55.15 26.12 R 29.032110 486 186.00 1438.00 0.00 R 55.28 26.20 R 29.08

Table letter K

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Page 148

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter K

2114 486 186.00 1442.00 0.00 R 55.42 26.28 R 29.142118 486 186.00 1446.00 0.00 R 55.56 26.36 R 29.202122 486 186.00 1450.00 0.00 R 55.69 26.44 R 29.252126 486 186.00 1454.00 0.00 R 55.83 26.52 R 29.312130 486 186.00 1458.00 0.00 R 55.96 26.60 R 29.36

2134 486 186.00 1462.00 0.00 R 56.10 26.68 R 29.422138 486 186.00 1466.00 0.00 R 56.24 26.76 R 29.482142 486 186.00 1470.00 0.00 R 56.37 26.84 R 29.532146 486 186.00 1474.00 0.00 R 56.51 26.92 R 29.592150 486 186.00 1478.00 0.00 R 56.64 27.00 R 29.64

2154 486 186.00 1482.00 0.00 R 56.78 27.08 R 29.702158 486 186.00 1486.00 0.00 R 56.92 27.16 R 29.762162 486 186.00 1490.00 0.00 R 57.05 27.24 R 29.812166 486 186.00 1494.00 0.00 R 57.19 27.32 R 29.872170 486 186.00 1498.00 0.00 R 57.32 27.40 R 29.92

2174 486 186.00 1502.00 0.00 R 57.46 27.48 R 29.982178 486 186.00 1506.00 0.00 R 57.60 27.56 R 30.042182 486 186.00 1510.00 0.00 R 57.73 27.64 R 30.092186 486 186.00 1514.00 0.00 R 57.87 27.72 R 30.152190 486 186.00 1518.00 0.00 R 58.00 27.80 R 30.20

2194 486 186.00 1522.00 0.00 R 58.14 27.88 R 30.262198 486 186.00 1526.00 0.00 R 58.28 27.96 R 30.322202 486 186.00 1530.00 0.00 R 58.41 28.04 R 30.372206 486 186.00 1534.00 0.00 R 58.55 28.12 R 30.432210 486 186.00 1538.00 0.00 R 58.68 28.20 R 30.48

2214 486 186.00 1542.00 0.00 R 58.82 28.28 R 30.542218 486 186.00 1546.00 0.00 R 58.96 28.36 R 30.602222 486 186.00 1550.00 0.00 R 59.09 28.44 R 30.652226 486 186.00 1554.00 0.00 R 59.23 28.52 R 30.712230 486 186.00 1558.00 0.00 R 59.36 28.60 R 30.76

2234 486 186.00 1562.00 0.00 R 59.50 28.68 R 30.822238 486 186.00 1566.00 0.00 R 59.64 28.76 R 30.882242 486 186.00 1570.00 0.00 R 59.77 28.84 R 30.932246 486 186.00 1574.00 0.00 R 59.91 28.92 R 30.992250 486 186.00 1578.00 0.00 R 60.04 29.00 R 31.04

2254 486 186.00 1582.00 0.00 R 60.18 29.08 R 31.102258 486 186.00 1586.00 0.00 R 60.32 29.16 R 31.162262 486 186.00 1590.00 0.00 R 60.45 29.24 R 31.212266 486 186.00 1594.00 0.00 R 60.59 29.32 R 31.272270 486 186.00 1598.00 0.00 R 60.72 29.40 R 31.32

2274 486 186.00 1602.00 0.00 R 60.86 29.48 R 31.382278 486 186.00 1606.00 0.00 R 61.00 29.56 R 31.442282 486 186.00 1610.00 0.00 R 61.13 29.64 R 31.492286 486 186.00 1614.00 0.00 R 61.27 29.72 R 31.552290 486 186.00 1618.00 0.00 R 61.40 29.80 R 31.60

2294 486 186.00 1622.00 0.00 R 61.54 29.88 R 31.662298 486 186.00 1626.00 0.00 R 61.68 29.96 R 31.722302 486 186.00 1630.00 0.00 R 61.81 30.04 R 31.772306 486 186.00 1634.00 0.00 R 61.95 30.12 R 31.832310 486 186.00 1638.00 0.00 R 62.08 30.20 R 31.88

2314 486 186.00 1642.00 0.00 R 62.22 30.28 R 31.942318 486 186.00 1646.00 0.00 R 62.36 30.36 R 32.002322 486 186.00 1650.00 0.00 R 62.49 30.44 R 32.052326 486 186.00 1654.00 0.00 R 62.63 30.52 R 32.112330 486 186.00 1658.00 0.00 R 62.76 30.60 R 32.16

Monthly table

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Page 149

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

2334 486 186.00 1662.00 0.00 R 62.90 30.68 R 32.222338 486 186.00 1666.00 0.00 R 63.04 30.76 R 32.282342 486 186.00 1670.00 0.00 R 63.17 30.84 R 32.332346 486 186.00 1674.00 0.00 R 63.31 30.92 R 32.392350 486 186.00 1678.00 0.00 R 63.44 31.00 R 32.44

2354 486 186.00 1682.00 0.00 R 63.58 31.08 R 32.502358 486 186.00 1686.00 0.00 R 63.72 31.16 R 32.562362 486 186.00 1690.00 0.00 R 63.85 31.24 R 32.612366 486 186.00 1694.00 0.00 R 63.99 31.32 R 32.672370 486 186.00 1698.00 0.00 R 64.12 31.40 R 32.72

2374 486 186.00 1702.00 0.00 R 64.26 31.48 R 32.782378 486 186.00 1706.00 0.00 R 64.40 31.56 R 32.842382 486 186.00 1710.00 0.00 R 64.53 31.64 R 32.892386 486 186.00 1714.00 0.00 R 64.67 31.72 R 32.952390 486 186.00 1718.00 0.00 R 64.80 31.80 R 33.00

2394 486 186.00 1722.00 0.00 R 64.94 31.88 R 33.062398 486 186.00 1726.00 0.00 R 65.08 31.96 R 33.122402 486 186.00 1730.00 0.00 R 65.21 32.04 R 33.172406 486 186.00 1734.00 0.00 R 65.35 32.12 R 33.232410 486 186.00 1738.00 0.00 R 65.48 32.20 R 33.28

2414 486 186.00 1742.00 0.00 R 65.62 32.28 R 33.342418 486 186.00 1746.00 0.00 R 65.76 32.36 R 33.402422 486 186.00 1750.00 0.00 R 65.89 32.44 R 33.452426 486 186.00 1754.00 0.00 R 66.03 32.52 R 33.512430 486 186.00 1758.00 0.00 R 66.16 32.60 R 33.56

2434 486 186.00 1762.00 0.00 R 66.30 32.68 R 33.622438 486 186.00 1766.00 0.00 R 66.44 32.76 R 33.682442 486 186.00 1770.00 0.00 R 66.57 32.84 R 33.732446 486 186.00 1774.00 0.00 R 66.71 32.92 R 33.792450 486 186.00 1778.00 0.00 R 66.84 33.00 R 33.84

2454 486 186.00 1782.00 0.00 R 66.98 33.08 R 33.902458 486 186.00 1786.00 0.00 R 67.12 33.16 R 33.962462 486 186.00 1790.00 0.00 R 67.25 33.24 R 34.012466 486 186.00 1794.00 0.00 R 67.39 33.32 R 34.072470 486 186.00 1798.00 0.00 R 67.52 33.40 R 34.12

2474 486 186.00 1802.00 0.00 R 67.66 33.48 R 34.182478 486 186.00 1806.00 0.00 R 67.80 33.56 R 34.242482 486 186.00 1810.00 0.00 R 67.93 33.64 R 34.292486 486 186.00 1814.00 0.00 R 68.07 33.72 R 34.352490 486 186.00 1818.00 0.00 R 68.20 33.80 R 34.40

2494 486 186.00 1822.00 0.00 R 68.34 33.88 R 34.462498 486 186.00 1826.00 0.00 R 68.48 33.96 R 34.522502 486 186.00 1830.00 0.00 R 68.61 34.04 R 34.572506 486 186.00 1834.00 0.00 R 68.75 34.12 R 34.632510 486 186.00 1838.00 0.00 R 68.88 34.20 R 34.68

2514 486 186.00 1842.00 0.00 R 69.02 34.28 R 34.742518 486 186.00 1846.00 0.00 R 69.16 34.36 R 34.802522 486 186.00 1850.00 0.00 R 69.29 34.44 R 34.852526 486 186.00 1854.00 0.00 R 69.43 34.52 R 34.912530 486 186.00 1858.00 0.00 R 69.56 34.60 R 34.96

2534 486 186.00 1862.00 0.00 R 69.70 34.68 R 35.022538 486 186.00 1866.00 0.00 R 69.84 34.76 R 35.082542 486 186.00 1870.00 0.00 R 69.97 34.84 R 35.132546 486 186.00 1874.00 0.00 R 70.11 34.92 R 35.192550 486 186.00 1878.00 0.00 R 70.24 35.00 R 35.24

Table letter K

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Page 150

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter K

2554 486 186.00 1882.00 0.00 R 70.38 35.08 R 35.302558 486 186.00 1886.00 0.00 R 70.52 35.16 R 35.362562 486 186.00 1890.00 0.00 R 70.65 35.24 R 35.412566 486 186.00 1894.00 0.00 R 70.79 35.32 R 35.472570 486 186.00 1898.00 0.00 R 70.92 35.40 R 35.52

2574 486 186.00 1902.00 0.00 R 71.06 35.48 R 35.582578 486 186.00 1906.00 0.00 R 71.20 35.56 R 35.642582 486 186.00 1910.00 0.00 R 71.33 35.64 R 35.692586 486 186.00 1914.00 0.00 R 71.47 35.72 R 35.752590 486 186.00 1918.00 0.00 R 71.60 35.80 R 35.80

2594 486 186.00 1922.00 0.00 R 71.74 35.88 R 35.862598 486 186.00 1926.00 0.00 R 71.88 35.96 R 35.922602 486 186.00 1930.00 0.00 R 72.01 36.04 R 35.972606 486 186.00 1934.00 0.00 R 72.15 36.12 R 36.032610 486 186.00 1938.00 0.00 R 72.28 36.20 R 36.08

2614 486 186.00 1942.00 0.00 R 72.42 36.28 R 36.142618 486 186.00 1946.00 0.00 R 72.56 36.36 R 36.202622 486 186.00 1950.00 0.00 R 72.69 36.44 R 36.252626 486 186.00 1954.00 0.00 R 72.83 36.52 R 36.312630 486 186.00 1958.00 0.00 R 72.96 36.60 R 36.36

2634 486 186.00 1962.00 0.00 R 73.10 36.68 R 36.422638 486 186.00 1966.00 0.00 R 73.24 36.76 R 36.482642 486 186.00 1970.00 0.00 R 73.37 36.84 R 36.532646 486 186.00 1974.00 0.00 R 73.51 36.92 R 36.592650 486 186.00 1978.00 0.00 R 73.64 37.00 R 36.64

2654 486 186.00 1982.00 0.00 R 73.78 37.08 R 36.702658 486 186.00 1986.00 0.00 R 73.92 37.16 R 36.762662 486 186.00 1990.00 0.00 R 74.05 37.24 R 36.812666 486 186.00 1994.00 0.00 R 74.19 37.32 R 36.872670 486 186.00 1998.00 0.00 R 74.32 37.40 R 36.92

2674 486 186.00 2002.00 0.00 R 74.46 37.48 R 36.982678 486 186.00 2006.00 0.00 R 74.60 37.56 R 37.042682 486 186.00 2010.00 0.00 R 74.73 37.64 R 37.092686 486 186.00 2014.00 0.00 R 74.87 37.72 R 37.152690 486 186.00 2018.00 0.00 R 75.00 37.80 R 37.20

2694 486 186.00 2022.00 0.00 R 75.14 37.88 R 37.262698 486 186.00 2026.00 0.00 R 75.28 37.96 R 37.322702 486 186.00 2030.00 0.00 R 75.41 38.04 R 37.372706 486 186.00 2034.00 0.00 R 75.55 38.12 R 37.432710 486 186.00 2038.00 0.00 R 75.68 38.20 R 37.48

2714 486 186.00 2042.00 0.00 R 75.82 38.28 R 37.542718 486 186.00 2046.00 0.00 R 75.96 38.36 R 37.602722 486 186.00 2050.00 0.00 R 76.09 38.44 R 37.652726 486 186.00 2054.00 0.00 R 76.23 38.52 R 37.712730 486 186.00 2058.00 0.00 R 76.36 38.60 R 37.76

2734 486 186.00 2062.00 0.00 R 76.50 38.68 R 37.822738 486 186.00 2066.00 0.00 R 76.64 38.76 R 37.882742 486 186.00 2070.00 0.00 R 76.77 38.84 R 37.932746 486 186.00 2074.00 0.00 R 76.91 38.92 R 37.992750 486 186.00 2078.00 0.00 R 77.04 39.00 R 38.04

2754 486 186.00 2082.00 0.00 R 77.18 39.08 R 38.102758 486 186.00 2086.00 0.00 R 77.32 39.16 R 38.162762 486 186.00 2090.00 0.00 R 77.45 39.24 R 38.212766 486 186.00 2094.00 0.00 R 77.59 39.32 R 38.272770 486 186.00 2098.00 0.00 R 77.72 39.40 R 38.32

Monthly table

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Page 151

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

2774 486 186.00 2102.00 0.00 R 77.86 39.48 R 38.382778 486 186.00 2106.00 0.00 R 78.00 39.56 R 38.442782 486 186.00 2110.00 0.00 R 78.13 39.64 R 38.492786 486 186.00 2114.00 0.00 R 78.27 39.72 R 38.552790 486 186.00 2118.00 0.00 R 78.40 39.80 R 38.60

2794 486 186.00 2122.00 0.00 R 78.54 39.88 R 38.662798 486 186.00 2126.00 0.00 R 78.68 39.96 R 38.722802 486 186.00 2130.00 0.00 R 78.81 40.04 R 38.772806 486 186.00 2134.00 0.00 R 78.95 40.12 R 38.832810 486 186.00 2138.00 0.00 R 79.08 40.20 R 38.88

2814 486 186.00 2142.00 0.00 R 79.22 40.28 R 38.942818 486 186.00 2146.00 0.00 R 79.36 40.36 R 39.002822 486 186.00 2150.00 0.00 R 79.49 40.44 R 39.052826 486 186.00 2154.00 0.00 R 79.63 40.52 R 39.112830 486 186.00 2158.00 0.00 R 79.76 40.60 R 39.16

2834 486 186.00 2162.00 0.00 R 79.90 40.68 R 39.222838 486 186.00 2166.00 0.00 R 80.04 40.76 R 39.282842 486 186.00 2170.00 0.00 R 80.17 40.84 R 39.332846 486 186.00 2174.00 0.00 R 80.31 40.92 R 39.392850 486 186.00 2178.00 0.00 R 80.44 41.00 R 39.44

2854 486 186.00 2182.00 0.00 R 80.58 41.08 R 39.502858 486 186.00 2186.00 0.00 R 80.72 41.16 R 39.562862 486 186.00 2190.00 0.00 R 80.85 41.24 R 39.612866 486 186.00 2194.00 0.00 R 80.99 41.32 R 39.672870 486 186.00 2198.00 0.00 R 81.12 41.40 R 39.72

2874 486 186.00 2202.00 0.00 R 81.26 41.48 R 39.782878 486 186.00 2206.00 0.00 R 81.40 41.56 R 39.842882 486 186.00 2210.00 0.00 R 81.53 41.64 R 39.892886 486 186.00 2214.00 0.00 R 81.67 41.72 R 39.952890 486 186.00 2218.00 0.00 R 81.80 41.80 R 40.00

2894 486 186.00 2222.00 0.00 R 81.94 41.88 R 40.062898 486 186.00 2226.00 0.00 R 82.08 41.96 R 40.122902 486 186.00 2230.00 0.00 R 82.21 42.04 R 40.172906 486 186.00 2234.00 0.00 R 82.35 42.12 R 40.232910 486 186.00 2238.00 0.00 R 82.48 42.20 R 40.28

2914 486 186.00 2242.00 0.00 R 82.62 42.28 R 40.342918 486 186.00 2246.00 0.00 R 82.76 42.36 R 40.402922 486 186.00 2250.00 0.00 R 82.89 42.44 R 40.452926 486 186.00 2254.00 0.00 R 83.03 42.52 R 40.512930 486 186.00 2258.00 0.00 R 83.16 42.60 R 40.56

2934 486 186.00 2262.00 0.00 R 83.30 42.68 R 40.622938 486 186.00 2266.00 0.00 R 83.44 42.76 R 40.682942 486 186.00 2270.00 0.00 R 83.57 42.84 R 40.732946 486 186.00 2274.00 0.00 R 83.71 42.92 R 40.792950 486 186.00 2278.00 0.00 R 83.84 43.00 R 40.84

2954 486 186.00 2282.00 0.00 R 83.98 43.08 R 40.902958 486 186.00 2286.00 0.00 R 84.12 43.16 R 40.962962 486 186.00 2290.00 0.00 R 84.25 43.24 R 41.012966 486 186.00 2294.00 0.00 R 84.39 43.32 R 41.072970 486 186.00 2298.00 0.00 R 84.52 43.40 R 41.12

2974 486 186.00 2302.00 0.00 R 84.66 43.48 R 41.182978 486 186.00 2306.00 0.00 R 84.80 43.56 R 41.242982 486 186.00 2310.00 0.00 R 84.93 43.64 R 41.292986 486 186.00 2314.00 0.00 R 85.07 43.72 R 41.35 2990 486 186.00 2318.00 0.00 R 85.20 43.80 R 41.40

Table letter K

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Page 152

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter K

2994 486 186.00 2322.00 0.00 R 85.34 43.88 R 41.462998 486 186.00 2326.00 0.00 R 85.48 43.96 R 41.523002 486 186.00 2330.00 0.00 R 85.61 44.04 R 41.573006 486 186.00 2334.00 0.00 R 85.75 44.12 R 41.633010 486 186.00 2338.00 0.00 R 85.88 44.20 R 41.68

3014 486 186.00 2342.00 0.00 R 86.02 44.28 R 41.743018 486 186.00 2346.00 0.00 R 86.16 44.36 R 41.803022 486 186.00 2350.00 0.00 R 86.29 44.44 R 41.853026 486 186.00 2354.00 0.00 R 86.43 44.52 R 41.913030 486 186.00 2358.00 0.00 R 86.56 44.60 R 41.96

3034 486 186.00 2362.00 0.00 R 86.70 44.68 R 42.023038 486 186.00 2366.00 0.00 R 86.84 44.76 R 42.083042 486 186.00 2370.00 0.00 R 86.97 44.84 R 42.133046 486 186.00 2374.00 0.00 R 87.11 44.92 R 42.193050 486 186.00 2378.00 0.00 R 87.24 45.00 R 42.24

3054 486 186.00 2382.00 0.00 R 87.38 45.08 R 42.303058 486 186.00 2386.00 0.00 R 87.52 45.16 R 42.363062 486 186.00 2390.00 0.00 R 87.65 45.24 R 42.413066 486 186.00 2394.00 0.00 R 87.79 45.32 R 42.473070 486 186.00 2398.00 0.00 R 87.92 45.40 R 42.52

3074 486 186.00 2402.00 0.00 R 88.06 45.48 R 42.583078 486 186.00 2406.00 0.00 R 88.20 45.56 R 42.643082 486 186.00 2410.00 0.00 R 88.33 45.64 R 42.693086 486 186.00 2414.00 0.00 R 88.47 45.72 R 42.753090 486 186.00 2418.00 0.00 R 88.60 45.80 R 42.80

3094 486 186.00 2422.00 0.00 R 88.74 45.88 R 42.863098 486 186.00 2426.00 0.00 R 88.88 45.96 R 42.923102 486 186.00 2430.00 0.00 R 89.01 46.04 R 42.973106 486 186.00 2434.00 0.00 R 89.15 46.12 R 43.033110 486 186.00 2438.00 0.00 R 89.28 46.20 R 43.08

3114 486 186.00 2442.00 0.00 R 89.42 46.28 R 43.143118 486 186.00 2446.00 0.00 R 89.56 46.36 R 43.203122 486 186.00 2450.00 0.00 R 89.69 46.44 R 43.253126 486 186.00 2454.00 0.00 R 89.83 46.52 R 43.313130 486 186.00 2458.00 0.00 R 89.96 46.60 R 43.36

3134 486 186.00 2462.00 0.00 R 90.10 46.68 R 43.423138 486 186.00 2466.00 0.00 R 90.24 46.76 R 43.483142 486 186.00 2470.00 0.00 R 90.37 46.84 R 43.533146 486 186.00 2474.00 0.00 R 90.51 46.92 R 43.593150 486 186.00 2478.00 0.00 R 90.64 47.00 R 43.64

3154 486 186.00 2482.00 0.00 R 90.78 47.08 R 43.703158 486 186.00 2486.00 0.00 R 90.92 47.16 R 43.763162 486 186.00 2490.00 0.00 R 91.05 47.24 R 43.813166 486 186.00 2494.00 0.00 R 91.19 47.32 R 43.873170 486 186.00 2498.00 0.00 R 91.32 47.40 R 43.92

3174 486 186.00 2502.00 0.00 R 91.46 47.48 R 43.983178 486 186.00 2506.00 0.00 R 91.60 47.56 R 44.043182 486 186.00 2510.00 0.00 R 91.73 47.64 R 44.093186 486 186.00 2514.00 0.00 R 91.87 47.72 R 44.153190 486 186.00 2518.00 0.00 R 92.00 47.80 R 44.20

3194 486 186.00 2522.00 0.00 R 92.14 47.88 R 44.263198 486 186.00 2526.00 0.00 R 92.28 47.96 R 44.323202 486 186.00 2530.00 0.00 R 92.41 48.04 R 44.373206 486 186.00 2534.00 0.00 R 92.55 48.12 R 44.433210 486 186.00 2538.00 0.00 R 92.68 48.20 R 44.48

Monthly table

Page 155: CA39(2015) Contracted-out contributions for employers with ... · 'A guide to filling in forms RT2, RT3, RT4 and RT5’. ... change of address, change of name and particularly divorce

Page 153

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

3214 486 186.00 2542.00 0.00 R 92.82 48.28 R 44.543218 486 186.00 2546.00 0.00 R 92.96 48.36 R 44.603222 486 186.00 2550.00 0.00 R 93.09 48.44 R 44.653226 486 186.00 2554.00 0.00 R 93.23 48.52 R 44.713230 486 186.00 2558.00 0.00 R 93.36 48.60 R 44.76

3234 486 186.00 2562.00 0.00 R 93.50 48.68 R 44.823238 486 186.00 2566.00 0.00 R 93.64 48.76 R 44.883242 486 186.00 2570.00 0.00 R 93.77 48.84 R 44.933246 486 186.00 2574.00 0.00 R 93.91 48.92 R 44.993250 486 186.00 2578.00 0.00 R 94.04 49.00 R 45.04

3254 486 186.00 2582.00 0.00 R 94.18 49.08 R 45.103258 486 186.00 2586.00 0.00 R 94.32 49.16 R 45.163262 486 186.00 2590.00 0.00 R 94.45 49.24 R 45.213266 486 186.00 2594.00 0.00 R 94.59 49.32 R 45.273270 486 186.00 2598.00 0.00 R 94.72 49.40 R 45.32

3274 486 186.00 2602.00 0.00 R 94.86 49.48 R 45.383278 486 186.00 2606.00 0.00 R 95.00 49.56 R 45.443282 486 186.00 2610.00 0.00 R 95.13 49.64 R 45.493286 486 186.00 2614.00 0.00 R 95.27 49.72 R 45.553290 486 186.00 2618.00 0.00 R 95.40 49.80 R 45.60

3294 486 186.00 2622.00 0.00 R 95.54 49.88 R 45.663298 486 186.00 2626.00 0.00 R 95.68 49.96 R 45.723302 486 186.00 2630.00 0.00 R 95.81 50.04 R 45.773306 486 186.00 2634.00 0.00 R 95.95 50.12 R 45.833310 486 186.00 2638.00 0.00 R 96.08 50.20 R 45.88

3314 486 186.00 2642.00 0.00 R 96.22 50.28 R 45.943318 486 186.00 2646.00 0.00 R 96.36 50.36 R 46.003322 486 186.00 2650.00 0.00 R 96.49 50.44 R 46.053326 486 186.00 2654.00 0.00 R 96.63 50.52 R 46.113330 486 186.00 2658.00 0.00 R 96.76 50.60 R 46.16

3334 486 186.00 2662.00 0.00 R 96.88 50.67 R 46.213337 486 186.00 2665.00 0.00 R 96.93 50.70 R 46.233338 486 186.00 2665.00 1.00 R 96.93 50.76 R 46.173342 486 186.00 2665.00 5.00 R 96.93 50.84 R 46.093346 486 186.00 2665.00 9.00 R 96.93 50.92 R 46.01

3350 486 186.00 2665.00 13.00 R 96.93 51.00 R 45.933354 486 186.00 2665.00 17.00 R 96.93 51.08 R 45.853358 486 186.00 2665.00 21.00 R 96.93 51.16 R 45.773362 486 186.00 2665.00 25.00 R 96.93 51.24 R 45.693366 486 186.00 2665.00 29.00 R 96.93 51.32 R 45.61

3370 486 186.00 2665.00 33.00 R 96.93 51.40 R 45.533374 486 186.00 2665.00 37.00 R 96.93 51.48 R 45.453378 486 186.00 2665.00 41.00 R 96.93 51.56 R 45.373382 486 186.00 2665.00 45.00 R 96.93 51.64 R 45.293386 486 186.00 2665.00 49.00 R 96.93 51.72 R 45.21

3390 486 186.00 2665.00 53.00 R 96.93 51.80 R 45.13 3394 486 186.00 2665.00 57.00 R 96.93 51.88 R 45.053398 486 186.00 2665.00 61.00 R 96.93 51.96 R 44.973402 486 186.00 2665.00 65.00 R 96.93 52.04 R 44.893406 486 186.00 2665.00 69.00 R 96.93 52.12 R 44.81

3410 486 186.00 2665.00 73.00 R 96.93 52.20 R 44.733414 486 186.00 2665.00 77.00 R 96.93 52.28 R 44.653418 486 186.00 2665.00 81.00 R 96.93 52.36 R 44.573422 486 186.00 2665.00 85.00 R 96.93 52.44 R 44.493426 486 186.00 2665.00 89.00 R 96.93 52.52 R 44.41

Table letter K

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Page 154

Table letter K

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

If your employee’s gross pay is over £3,532, go to page 153.

3430 486 186.00 2665.00 93.00 R 96.93 52.60 R 44.333434 486 186.00 2665.00 97.00 R 96.93 52.68 R 44.253438 486 186.00 2665.00 101.00 R 96.93 52.76 R 44.173442 486 186.00 2665.00 105.00 R 96.93 52.84 R 44.093446 486 186.00 2665.00 109.00 R 96.93 52.92 R 44.01

3450 486 186.00 2665.00 113.00 R 96.93 53.00 R 43.933454 486 186.00 2665.00 117.00 R 96.93 53.08 R 43.853458 486 186.00 2665.00 121.00 R 96.93 53.16 R 43.773462 486 186.00 2665.00 125.00 R 96.93 53.24 R 43.693466 486 186.00 2665.00 129.00 R 96.93 53.32 R 43.61

3470 486 186.00 2665.00 133.00 R 96.93 53.40 R 43.533474 486 186.00 2665.00 137.00 R 96.93 53.48 R 43.453478 486 186.00 2665.00 141.00 R 96.93 53.56 R 43.373482 486 186.00 2665.00 145.00 R 96.93 53.64 R 43.293486 486 186.00 2665.00 149.00 R 96.93 53.72 R 43.21

3490 486 186.00 2665.00 153.00 R 96.93 53.80 R 43.133494 486 186.00 2665.00 157.00 R 96.93 53.88 R 43.053498 486 186.00 2665.00 161.00 R 96.93 53.96 R 42.973502 486 186.00 2665.00 165.00 R 96.93 54.04 R 42.893506 486 186.00 2665.00 169.00 R 96.93 54.12 R 42.81

3510 486 186.00 2665.00 173.00 R 96.93 54.20 R 42.733514 486 186.00 2665.00 177.00 R 96.93 54.28 R 42.653518 486 186.00 2665.00 181.00 R 96.93 54.36 R 42.573522 486 186.00 2665.00 185.00 R 96.93 54.44 R 42.493526 486 186.00 2665.00 189.00 R 96.93 54.52 R 42.41

3530 486 186.00 2665.00 193.00 R 96.93 54.58 R 42.353532 486 186.00 2665.00 195.00 R 96.93 54.60 R 42.33

Monthly table

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Page 155

Where the employee’s total earnings exceed the UEL/UST, only the earnings between the PT and the UAP and the UAP and the UEL should be recorded in columns 1c and 1d of form RT11.

Use the main table to work out the employer’s NICs and the employee’s NICs due on the earnings up to the UEL/UST.

To work out the employer’s NICs and the employee’s NICs due on the earnings above the UEL/UST, take the following action:

Step Action Example (based on Table letter D with total monthly earnings of £5432.29)

1 Subtract the UEL/UST figure from the total gross pay. £5432.29 – £3532 = £1900.29

2 Round the answer down to the nearest whole £. Rounded down to £1900

3 Look this figure up in the Additional gross pay table on page 154. Look up £1900

4 If the figure is not shown in the table, build up to it by adding together as few entries as possible.

Amount Employer’s NICs payable

Employee’s NICs payable

£1000

£900

£138.00

+ £124.20

£20.00

+ £18.00

Totals = £262.20 = £38.00

5 Add the further employer’s NICs and employee’s NICs worked out on the earnings above the UEL/UST (columns 1e and 1f of the Additional gross pay table) to the employer’s NICs and employee’s NICs due for earnings at the UEL/UST (columns 1e and 1f of the main table).

Total payable by employer

Total payable by employee

£262.20

+ £297.19

(employer NICs)

(due for employer on earnings at UEL/UST)

£38.00

+ £303.29

(further employee NICs)

(due for employee on earnings at UEL/UST)

Totals = £559.39 = £341.29

6 Record the figures resulting from Step 5 in columns 1e and 1f of form RT11.

On form RT11 or equivalent record

Col 1a Col 1b Col 1c Col 1d Col 1e Col 1f

486 186.00 2665.00 195.00 559.39 341.29

Working out and recording NICs where employee’s total earnings exceed the Upper Earnings Limit (UEL) / Upper Secondary Threshold (UST)

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Page 156

Earnings on which

contributions payable

Employer’s contributions

payable

1e

Employee’s contributions

payable

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ p £ p £ p

1 0.14 0.02 0.16 2 0.28 0.04 0.32 3 0.41 0.06 0.47 4 0.55 0.08 0.63 5 0.69 0.10 0.79

6 0.83 0.12 0.95 7 0.97 0.14 1.11 8 1.10 0.16 1.26 9 1.24 0.18 1.42 10 1.38 0.20 1.58

11 1.52 0.22 1.74 12 1.66 0.24 1.90 13 1.79 0.26 2.05 14 1.93 0.28 2.21 15 2.07 0.30 2.37

16 2.21 0.32 2.53 17 2.35 0.34 2.69 18 2.48 0.36 2.84 19 2.62 0.38 3.00 20 2.76 0.40 3.16

21 2.90 0.42 3.32 22 3.04 0.44 3.48 23 3.17 0.46 3.63 24 3.31 0.48 3.79 25 3.45 0.50 3.95

26 3.59 0.52 4.11 27 3.73 0.54 4.27 28 3.86 0.56 4.42 29 4.00 0.58 4.58 30 4.14 0.60 4.74

31 4.28 0.62 4.90 32 4.42 0.64 5.06 33 4.55 0.66 5.21 34 4.69 0.68 5.37 35 4.83 0.70 5.53

36 4.97 0.72 5.69 37 5.11 0.74 5.85 38 5.24 0.76 6.00 39 5.38 0.78 6.16 40 5.52 0.80 6.32

41 5.66 0.82 6.48 42 5.80 0.84 6.64 43 5.93 0.86 6.79 44 6.07 0.88 6.95 45 6.21 0.90 7.11

46 6.35 0.92 7.27 47 6.49 0.94 7.43 48 6.62 0.96 7.58 49 6.76 0.98 7.74 50 6.90 1.00 7.90

51 7.04 1.02 8.06 52 7.18 1.04 8.22 53 7.31 1.06 8.37 54 7.45 1.08 8.53 55 7.59 1.10 8.69

Additional gross pay table

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Page 157

Earnings on which

contributions payable

Employer’s contributions

payable

1e

Employee’s contributions

payable

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ p £ p £ p

56 7.73 1.12 8.85 57 7.87 1.14 9.01 58 8.00 1.16 9.16 59 8.14 1.18 9.32 60 8.28 1.20 9.48

61 8.42 1.22 9.64 62 8.56 1.24 9.80 63 8.69 1.26 9.95 64 8.83 1.28 10.11 65 8.97 1.30 10.27

66 9.11 1.32 10.43 67 9.25 1.34 10.59 68 9.38 1.36 10.74 69 9.52 1.38 10.90 70 9.66 1.40 11.06

71 9.80 1.42 11.22 72 9.94 1.44 11.38 73 10.07 1.46 11.53 74 10.21 1.48 11.69 75 10.35 1.50 11.85

76 10.49 1.52 12.01 77 10.63 1.54 12.17 78 10.76 1.56 12.32 79 10.90 1.58 12.48 80 11.04 1.60 12.64

81 11.18 1.62 12.80 82 11.32 1.64 12.96 83 11.45 1.66 13.11 84 11.59 1.68 13.27 85 11.73 1.70 13.43

86 11.87 1.72 13.59 87 12.01 1.74 13.75 88 12.14 1.76 13.90 89 12.28 1.78 14.06 90 12.42 1.80 14.22

91 12.56 1.82 14.38 92 12.70 1.84 14.54 93 12.83 1.86 14.69 94 12.97 1.88 14.85 95 13.11 1.90 15.01

96 13.25 1.92 15.17 97 13.39 1.94 15.33 98 13.52 1.96 15.48 99 13.66 1.98 15.64 100 13.80 2.00 15.80

200 27.60 4.00 31.60 300 41.40 6.00 47.40 400 55.20 8.00 63.20 500 69.00 10.00 79.00 600 82.80 12.00 94.80

700 96.60 14.00 110.60 800 110.40 16.00 126.40 900 124.20 18.00 142.20 1000 138.00 20.00 158.00 2000 276.00 40.00 316.00

Additional gross pay table

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Page 158

Earnings on which

contributions payable

Employer’s contributions

payable

1e

Employee’s contributions

payable

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ p £ p £ p

3000 414.00 60.00 474.00 4000 552.00 80.00 632.00 5000 690.00 100.00 790.00 6000 828.00 120.00 948.00 7000 966.00 140.00 1106.00

8000 1104.00 160.00 1264.00 9000 1242.00 180.00 1422.00 10000 1380.00 200.00 1580.00 20000 2760.00 400.00 3160.00 30000 4140.00 600.00 4740.00

40000 5520.00 800.00 6320.00 50000 6900.00 1000.00 7900.00 60000 8280.00 1200.00 9480.00 70000 9660.00 1400.00 11060.00 80000 11040.00 1600.00 12640.00

90000 12420.00 1800.00 14220.00 100000 13800.00 2000.00 15800.00

Additional gross pay table

.

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5014237 HMRC 05/16


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