National Insurance Contributions (NICs) Tables€¦ · see page 82 if using Table B, or page 83 if...

National Insurance Contributions (NICs) Tables

Women’s Reduced Rate Tables B State Pension Age Tables C

6 April 2019 to 5 April 2020

The Treasury

Yn Tashtey

CF393(IOM)

This leaflet gives general guidance only

and should not be treated as a complete

and authoritative statement of the law.

National Insurance Contributions from April 2019

From 6 April 2019 the rates payable for employee and employer National Insurance Contributions (NICs) remain unchanged in the Isle of Man (IOM). The Lower Earnings Limit

(LEL) increases to £118 per week, the Primary and Secondary thresholds remain aligned and

increase to £125, the Upper Accrual Point (UAP) and the Upper Earnings Limit (UEL) remain unchanged (see page 6 for figures).

As Contracted Out Salary Related (COSR) schemes cease with effect from 5th April 2019, National Insurance table letters D, E and L are no longer valid.

In the United Kingdom (UK), rates of Class 1 National Insurance have remained unchanged for 2019/20. The LEL increases to £118 per week. The primary (employee) and secondary

(employer) thresholds remain aligned and are increased to £166 per week and the UEL is raised

to £962 per week.

Due to changes in the Reciprocal Agreement between the UK and IOM from 6th April 2016, NICs paid in either country will remain in the country they are paid, regardless of where the individual

is resident.

The website address for an employer registering with the UK is www.gov.uk/register-employer.

The UK NIC tables are available online at www.gov.uk/government/collections/payroll-publications-for-employers to calculate the amount of NICs due. The tables contain Employer

Helpline telephone numbers for HM Revenue & Customs should assistance be required.

Where you are unsure what to do regarding an employment situation you can contact us on

01624 685400 choosing the ‘employers’ option, for guidance.

http://www.gov.uk/register-employer

http://www.gov.uk/government/collections/payroll-publications-for-employers

http://www.gov.uk/government/collections/payroll-publications-for-employers

Contents page

Save money - avoid errors 2 Which National Insurance tables to use 3 State Pension Age table for women & men 4 Using these tables to work out NICs 5 Earnings limits and NIC rates 6 An example of working out NICs 7 using these tables and recording figures on form T11

B - Weekly table for reduced rate 8 Contributions (married women or widows for whom you hold a certificate CA4139, CF383 or CF380A)

B - Monthly table for reduced rate 25 Contributions (married women or widows for whom you hold a certificate CA4139, CF383 or CF380A)

C - Weekly table for employees who are 43

State Pension Age or over (employer only contributions)

C - Monthly table for employees who are 62

State Pension Age or over (employer only contributions)

Working out and recording NICs where 82 employee’s total earnings exceed the UEL - table letter B Working out and recording NICs where 83 employee’s total earnings exceed the UEL - table letter C Additional gross pay table letter B 84 Additional gross pay table letter C 86

2

Save money - avoid errors

You may find this checklist useful when completing your end of year returns

Something you may wish to consider throughout the year to make sure the correct information is held

• Have you used the correct T11 and T14?

• The T14 must show “2019/2020” on the form

• 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 reduced rate contributions? If not, you must deduct full rate contributions at A (standard)

• Have you any employees nearing State

Pension Age? You can check state pension ages by contacting us on 01624 685400 or check online

at https://www.gov.im/categories/benefits-and-financial-support/pensions/state-pension/ under Downloadable Documents. Use category C for employees for whom you hold a valid age exception certificate.

• When completing your T14s or electronic return file

- you must show your employee's full name, National Insurance number, date of birth and address.

- is the correct category of contribution shown? This is either A, B, C or J

- have you checked that your addition is correct before entering the contribution amounts?

• Is the information from every T14 included in the totals on your T37?

• As Contracted Out Salary Related schemes cease with effect from 5th April 2019, National Insurance table letters D, E and L are no longer valid.

• Make sure your staff know they must notify you and the Division’s National Insurance section of any change in circumstances, for example, change of address, change of name and particularly divorce if they pay category B contributions.

Software

• Has your software been upgraded for 2019 -2020?

https://www.gov.im/categories/benefits-and-financial-support/pensions/state-pension/


3

Which National Insurance Tables to use

You must use the correct tables in calculating the NICs due on your employee’s earnings

Check you are using the tables for 2019/2020.

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 CF393(IOM))

As Contracted Out Salary Related (COSR) schemes cease with effect from 5th April 2019, National Insurance table letters D, E and L are no longer valid. If you employ mariners, please contact the Division’s National Insurance section for details of category letters,

rates and limits to use.

Important - please note:

NIC Tables are renewed every Tax Year. Check you are using the correct tables for the year.

More copies of these tables can be found online at www.gov.im under the sub heading Income Tax and National Insurance, then National Insurance Contributions, or requested from the Division’s National Insurance section on

01624 685400.

Yes

Is your employee a married woman or widow

who is entitled to pay

reduced rate NICs?

Does your employee have another job where they already

pay NICs on earnings at, or

above, the Upper Earnings Limit and you hold certificate RD950

or CA2700?

Yes

No

Use Table Letter J (See booklet CF391(IOM))

Yes

No

No

Yes

Check the table on page 4 to

confirm State Pension Age for your employees

Use Table Letter B (See booklet CF393(IOM))

Use Table Letter A (See booklet CF391(IOM))

http://www.gov.im/

4

State Pension Age table for women & men Due to changes in Social Security legislation, which came into effect from 6 April 2010 women remain liable to pay National Insurance contributions after their 60th birthday until they reach their revised State Pension Age. This was introduced to align the female state pension age with the male state pension age. The female and male state pension ages aligned in the 2018/19 tax year. To check the date on which an employee will reach State Pension Age, find their date of birth in the first column and check the other column to find the date at which they will reach State Pension Age. For example, if an employee’s date of birth is 20 May 1954, they will reach State Pension Age on 06 January 2020. Payments made to the employee on or after the date that they reach State Pension Age should have table letter C applied to them. The National Insurance tables for letter C are available in booklet CF393(IOM) on the Income Tax Division’s website at www.gov.im/incometax under National Insurance Contributions, Downloadable Documents.

Date of birth State Pension Age date

for women and men

06/01/1954 - 05/02/1954 06/05/2019

06/02/1954 - 05/03/1954 06/07/2019

06/03/1954 - 05/04/1954 06/09/2019

06/04/1954 – 05/05/1954 06/11/2019

06/05/1954 – 05/06/1954 06/01/2020

06/06/1954 – 05/07/1954 06/03/2020

More information regarding pensions, including a full list of the male and female state pension ages can be found on the State Pension webpage: https://www.gov.im/categories/benefits-and-financial-support/pensions/state-pension/



5

Using these tables to work out National Insurance Contributions NICs

You can work out NICs by using either

these tables

the exact percentage method

For information about using the exact percentage method and general information, please see the Employer’s Guide.

Introduction

Decide which table (B or C and weekly or

monthly) is appropriate for the employee

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 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, see page 82 if using Table B, or page 83 if using Table C

Record the figures in each column of the table

onto the employee’s Deductions Working Sheet, form T11. See the example on page 7

How to use these tables

Only use these tables between 6 April 2019 and 5 April 2020, i.e. the 2019-2020 tax year.

Only use the tables in this booklet for employees who are employed in the 2019-2020 tax year, and for whom National Insurance contributions (NICs) are payable under contribution table letter B or contribution table letter C (see page 3). If there is no table in this booklet relevant to a particular employee, you must use a table from a different booklet (refer to page 3 and our website).

Are you using the right tables?

The tables under letters B and C are for

weekly pay intervals

monthly pay intervals

The letters B and C correspond with the contribution Table letters under which NICs are payable.

About these tables

Table letter B Use this table for married women or widows

under State Pension Age, and

who are entitled to pay employee’s contributions

at the reduced rate (see below)

For these women you must have either

CA4139 or CF383 Certificate of Election

CF380A certificate

Table letter C Use this table for all men and women who are State Pension age or over, for whom you hold a valid Certificate of Age Exception CA41410 or CF384

Identifying the correct table to use

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 contributions 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 Deductions

Working Sheet, form T11

Directors: Where a person is a director of a company at the beginning of a tax year the earnings period in respect of those earnings is that tax year, whether or not the person remains a director throughout that year. Split the director's earnings for the year equally across the pay periods (usually 12 months) for the year. To calculate the director's National Insurance due there are two methods. Paid irregularly: each time you pay a director, work out their National Insurance for their total pay over the tax year so far, including bonuses. To work out what contributions they owe, take off the total employee National Insurance they've paid so far this year. Paid regularly: each time you pay a director, work out their National Insurance only on their pay for that period, including bonuses. In their final pay period at the end of the tax year, split the total annual earnings equally across the year and work out whether more employee National Insurance is due and deduct it from their last payment. Where a director is appointed during the tax year his pay from that pay period to the end of the tax year should be equalised across the pay periods to the end of the tax year. Changes to your circumstances If you change your business address or cease to be an employer, please notify the Income Tax Division of the Treasury, quoting your Employer’s reference number.

Adapting these tables for pay intervals other than weekly or monthly

6

Employee's contribution Employer's contribution

Earnings limits Table letter B

Table letter C Earnings limits

Table letters B and C

Up to the LEL Below 118.00 weekly, or below 512.00 monthly, or below 6136.00 yearly

Nil Nil

Up to the LEL Below 118.00 weekly, or below 512.00 monthly, or below 6136.00 yearly

Nil

LEL to PT £118.00 to £125.00 weekly, or £512.00 to £542.00 monthly, or £6136.00 to £6500.00 yearly

0% Nil

LEL to PT £118.00 to £125.00 weekly, or £512.00 to £542.00 monthly, or £6136.00 to £6500.00 yearly

0%

PT to UAP £125.01 to £770.00 weekly, or £542.01 to £3337.00 monthly, or £6500.01 to £40040.00 yearly

4.85% Nil

PT to UAP £125.01 to £770.00 weekly, or £542.01 to £3337.00 monthly, or £6500.01 to £40040.00 yearly

12.8%

UAP to UEL £770.01 to £784.00 weekly, or £3337.01 to £3398.00 monthly, or £40040.01 to £40768.00 yearly

4.85% Nil

UAP to UEL £770.01 to £784.00 weekly, or £3337.01 to £3398.00 monthly, or £40040.01 to £40768.00 yearly

12.8%

Above UEL Over £784.00 weekly, or over £3398.00 monthly, or over £40768.00 yearly

1% Nil

Above UEL Over £784.00 weekly, or over £3398.00 monthly, or over £40768.00 yearly

12.8%

Earnings limits and NIC rates LEL = Lower Earnings Limit PT = Primary Threshold (employee’s) ST = Secondary Threshold (employer’s) UAP = Upper Accrual Point UEL = Upper Earnings Limit

7

An example of working out NICs using these tables and recording figures on form T11

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

Earnings above the

UEL

1e

Total of

employee's and

employer's contributions

1f

Employee's

contributions payable on all earnings above the

PT

1g

Employer's

contributions

£ 884

£ 512

£ 30

£ 342

£ 0

£ 0

£ 60.71

£ 16.68

£ 44.03

Example A monthly paid female employee in employment earns £886.71, payable on 27 May 2019 (tax month 2). The employer holds a valid certificate CA4139 NICs are due under Monthly Table letter B. The nearest lower figure to £886.71 is £884 Record the figures shown in the table onto the employee’s form T11.

Extract from Monthly table B

Extract from Form T11

512 30 342 0 0 60.71 16.68

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter B

8



Earnings

at the LEL (where earnings are equal






Earnings above the UAP, up to

and including the UEL

Earnings above the

UEL

Total of

employee's and


Employee's

contributions payable on all earnings above

the PT

Employer's contributions

1a 1b 1c 1d 1e 1f 1g

£ £ £ £ £ £ £ p £ p £ p

Up to and including 117.99

No NIC liability, make no entries on forms T11 and T14

118 118 0 0 0 0 0.00 0.00 0.00

119 118 1 0 0 0 0.00 0.00 0.00

120 118 2 0 0 0 0.00 0.00 0.00

121 118 3 0 0 0 0.00 0.00 0.00

122 118 4 0 0 0 0.00 0.00 0.00

123 118 5 0 0 0 0.00 0.00 0.00

124 118 6 0 0 0 0.00 0.00 0.00

125 118 7 0 0 0 0.00 0.00 0.00

126 118 7 1 0 0 0.26 0.07 0.19

127 118 7 2 0 0 0.44 0.12 0.32

128 118 7 3 0 0 0.62 0.17 0.45

129 118 7 4 0 0 0.80 0.22 0.58

130 118 7 5 0 0 0.97 0.27 0.70

131 118 7 6 0 0 1.15 0.32 0.83

132 118 7 7 0 0 1.32 0.36 0.96

133 118 7 8 0 0 1.50 0.41 1.09

Weekly table for reduced rate contributions for use from 6 April 2019 to 5 April 2020

Married women or widows who have the right to pay reduced rate employee’s contributions for whom you hold a valid certificate CA4139, CF383 or CF380A

Use this table for

Do not use this table for

• enter ‘B’ in the space provided in the ‘End of Year Summary’ box of form T11

• copy the figures in columns 1a-1g of the table to columns 1a-1g of form T11

If the employee’s total earnings fall between the LEL and the UEL 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, see page 82.

The figures in the left hand column of each table show steps between the LEL and the UEL. The NICs liability for each step is calculated 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.

for information only - do not enter on Deductions Working Sheet, form T11

• Women who are State Pension age or over, see Table C

• Women for whom you hold form RD950 or CA2700, see booklet CF391(IOM)

Completing Deductions Working Sheet, form T11 or substitute


9



Earnings at the LEL









Earnings above the

UEL

Total of

employee's and


Employee's


the PT


1a 1b 1c 1d 1e 1f 1g

134 118 7 9 0 0 1.68 0.46 1.22

135 118 7 10 0 0 1.85 0.51 1.34

136 118 7 11 0 0 2.03 0.56 1.47

137 118 7 12 0 0 2.21 0.61 1.60

138 118 7 13 0 0 2.38 0.65 1.73

139 118 7 14 0 0 2.56 0.70 1.86

140 118 7 15 0 0 2.73 0.75 1.98

141 118 7 16 0 0 2.91 0.80 2.11

142 118 7 17 0 0 3.09 0.85 2.24

143 118 7 18 0 0 3.27 0.90 2.37

144 118 7 19 0 0 3.45 0.95 2.50

145 118 7 20 0 0 3.61 0.99 2.62

146 118 7 21 0 0 3.79 1.04 2.75

147 118 7 22 0 0 3.97 1.09 2.88

148 118 7 23 0 0 4.15 1.14 3.01

149 118 7 24 0 0 4.33 1.19 3.14

150 118 7 25 0 0 4.50 1.24 3.26

151 118 7 26 0 0 4.68 1.29 3.39

152 118 7 27 0 0 4.85 1.33 3.52

153 118 7 28 0 0 5.03 1.38 3.65

154 118 7 29 0 0 5.21 1.43 3.78

155 118 7 30 0 0 5.38 1.48 3.90

156 118 7 31 0 0 5.56 1.53 4.03

157 118 7 32 0 0 5.74 1.58 4.16

158 118 7 33 0 0 5.91 1.62 4.29

159 118 7 34 0 0 6.09 1.67 4.42

160 118 7 35 0 0 6.26 1.72 4.54

161 118 7 36 0 0 6.44 1.77 4.67

162 118 7 37 0 0 6.62 1.82 4.80

163 118 7 38 0 0 6.80 1.87 4.93

164 118 7 39 0 0 6.98 1.92 5.06

165 118 7 40 0 0 7.14 1.96 5.18

166 118 7 41 0 0 7.32 2.01 5.31

167 118 7 42 0 0 7.50 2.06 5.44

168 118 7 43 0 0 7.68 2.11 5.57

169 118 7 44 0 0 7.86 2.16 5.70

170 118 7 45 0 0 8.03 2.21 5.82

171 118 7 46 0 0 8.21 2.26 5.95

172 118 7 47 0 0 8.38 2.30 6.08

173 118 7 48 0 0 8.56 2.35 6.21

174 118 7 49 0 0 8.74 2.40 6.34

175 118 7 50 0 0 8.91 2.45 6.46


10



Earnings









Earnings above the

UEL

Total of

employee's and


Employee's


the PT


1a 1b 1c 1d 1e 1f 1g

176 118 7 51 0 0 9.09 2.50 6.59

177 118 7 52 0 0 9.27 2.55 6.72

178 118 7 53 0 0 9.44 2.59 6.85

179 118 7 54 0 0 9.62 2.64 6.98

180 118 7 55 0 0 9.79 2.69 7.10

181 118 7 56 0 0 9.97 2.74 7.23

182 118 7 57 0 0 10.15 2.79 7.36

183 118 7 58 0 0 10.33 2.84 7.49

184 118 7 59 0 0 10.51 2.89 7.62

185 118 7 60 0 0 10.67 2.93 7.74

186 118 7 61 0 0 10.85 2.98 7.87

187 118 7 62 0 0 11.03 3.03 8.00

188 118 7 63 0 0 11.21 3.08 8.13

189 118 7 64 0 0 11.39 3.13 8.26

190 118 7 65 0 0 11.56 3.18 8.38

191 118 7 66 0 0 11.74 3.23 8.51

192 118 7 67 0 0 11.91 3.27 8.64

193 118 7 68 0 0 12.09 3.32 8.77

194 118 7 69 0 0 12.27 3.37 8.90

195 118 7 70 0 0 12.44 3.42 9.02

196 118 7 71 0 0 12.62 3.47 9.15

197 118 7 72 0 0 12.80 3.52 9.28

198 118 7 73 0 0 12.97 3.56 9.41

199 118 7 74 0 0 13.15 3.61 9.54

200 118 7 75 0 0 13.32 3.66 9.66

201 118 7 76 0 0 13.50 3.71 9.79

202 118 7 77 0 0 13.68 3.76 9.92

203 118 7 78 0 0 13.86 3.81 10.05

204 118 7 79 0 0 14.04 3.86 10.18

205 118 7 80 0 0 14.20 3.90 10.30

206 118 7 81 0 0 14.38 3.95 10.43

207 118 7 82 0 0 14.56 4.00 10.56

208 118 7 83 0 0 14.74 4.05 10.69

209 118 7 84 0 0 14.92 4.10 10.82

210 118 7 85 0 0 15.09 4.15 10.94

211 118 7 86 0 0 15.27 4.20 11.07

212 118 7 87 0 0 15.44 4.24 11.20

213 118 7 88 0 0 15.62 4.29 11.33

214 118 7 89 0 0 15.80 4.34 11.46

215 118 7 90 0 0 15.97 4.39 11.58

216 118 7 91 0 0 16.15 4.44 11.71

217 118 7 92 0 0 16.33 4.49 11.84


11



Earnings









Earnings above the

UEL

Total of

employee's and


Employee's


the PT


1a 1b 1c 1d 1e 1f 1g

218 118 7 93 0 0 16.50 4.53 11.97

219 118 7 94 0 0 16.68 4.58 12.10

220 118 7 95 0 0 16.85 4.63 12.22

221 118 7 96 0 0 17.03 4.68 12.35

222 118 7 97 0 0 17.21 4.73 12.48

223 118 7 98 0 0 17.39 4.78 12.61

224 118 7 99 0 0 17.57 4.83 12.74

225 118 7 100 0 0 17.73 4.87 12.86

226 118 7 101 0 0 17.91 4.92 12.99

227 118 7 102 0 0 18.09 4.97 13.12

228 118 7 103 0 0 18.27 5.02 13.25

229 118 7 104 0 0 18.45 5.07 13.38

230 118 7 105 0 0 18.62 5.12 13.50

231 118 7 106 0 0 18.80 5.17 13.63

232 118 7 107 0 0 18.97 5.21 13.76

233 118 7 108 0 0 19.15 5.26 13.89

234 118 7 109 0 0 19.33 5.31 14.02

235 118 7 110 0 0 19.50 5.36 14.14

236 118 7 111 0 0 19.68 5.41 14.27

237 118 7 112 0 0 19.86 5.46 14.40

238 118 7 113 0 0 20.03 5.50 14.53

239 118 7 114 0 0 20.21 5.55 14.66

240 118 7 115 0 0 20.38 5.60 14.78

241 118 7 116 0 0 20.56 5.65 14.91

242 118 7 117 0 0 20.74 5.70 15.04

243 118 7 118 0 0 20.92 5.75 15.17

244 118 7 119 0 0 21.10 5.80 15.30

245 118 7 120 0 0 21.26 5.84 15.42

246 118 7 121 0 0 21.44 5.89 15.55

247 118 7 122 0 0 21.62 5.94 15.68

248 118 7 123 0 0 21.80 5.99 15.81

249 118 7 124 0 0 21.98 6.04 15.94

250 118 7 125 0 0 22.15 6.09 16.06

251 118 7 126 0 0 22.33 6.14 16.19

252 118 7 127 0 0 22.50 6.18 16.32

253 118 7 128 0 0 22.68 6.23 16.45

254 118 7 129 0 0 22.86 6.28 16.58

255 118 7 130 0 0 23.03 6.33 16.70

256 118 7 131 0 0 23.21 6.38 16.83

257 118 7 132 0 0 23.39 6.43 16.96

258 118 7 133 0 0 23.56 6.47 17.09

259 118 7 134 0 0 23.74 6.52 17.22


12



Earnings









Earnings above the

UEL

Total of

employee's and


Employee's


the PT


1a 1b 1c 1d 1e 1f 1g

260 118 7 135 0 0 23.91 6.57 17.34

261 118 7 136 0 0 24.09 6.62 17.47

262 118 7 137 0 0 24.27 6.67 17.60

263 118 7 138 0 0 24.45 6.72 17.73

264 118 7 139 0 0 24.63 6.77 17.86

265 118 7 140 0 0 24.79 6.81 17.98

266 118 7 141 0 0 24.97 6.86 18.11

267 118 7 142 0 0 25.15 6.91 18.24

268 118 7 143 0 0 25.33 6.96 18.37

269 118 7 144 0 0 25.51 7.01 18.50

270 118 7 145 0 0 25.68 7.06 18.62

271 118 7 146 0 0 25.86 7.11 18.75

272 118 7 147 0 0 26.03 7.15 18.88

273 118 7 148 0 0 26.21 7.20 19.01

274 118 7 149 0 0 26.39 7.25 19.14

275 118 7 150 0 0 26.56 7.30 19.26

276 118 7 151 0 0 26.74 7.35 19.39

277 118 7 152 0 0 26.92 7.40 19.52

278 118 7 153 0 0 27.09 7.44 19.65

279 118 7 154 0 0 27.27 7.49 19.78

280 118 7 155 0 0 27.44 7.54 19.90

281 118 7 156 0 0 27.62 7.59 20.03

282 118 7 157 0 0 27.80 7.64 20.16

283 118 7 158 0 0 27.98 7.69 20.29

284 118 7 159 0 0 28.16 7.74 20.42

285 118 7 160 0 0 28.32 7.78 20.54

286 118 7 161 0 0 28.50 7.83 20.67

287 118 7 162 0 0 28.68 7.88 20.80

288 118 7 163 0 0 28.86 7.93 20.93

289 118 7 164 0 0 29.04 7.98 21.06

290 118 7 165 0 0 29.21 8.03 21.18

291 118 7 166 0 0 29.39 8.08 21.31

292 118 7 167 0 0 29.56 8.12 21.44

293 118 7 168 0 0 29.74 8.17 21.57

294 118 7 169 0 0 29.92 8.22 21.70

295 118 7 170 0 0 30.09 8.27 21.82

296 118 7 171 0 0 30.27 8.32 21.95

297 118 7 172 0 0 30.45 8.37 22.08

298 118 7 173 0 0 30.62 8.41 22.21

299 118 7 174 0 0 30.80 8.46 22.34

300 118 7 175 0 0 30.97 8.51 22.46

301 118 7 176 0 0 31.15 8.56 22.59


13



Earnings









Earnings above the

UEL

Total of

employee's and


Employee's


the PT


1a 1b 1c 1d 1e 1f 1g

302 118 7 177 0 0 31.33 8.61 22.72

303 118 7 178 0 0 31.51 8.66 22.85

304 118 7 179 0 0 31.69 8.71 22.98

305 118 7 180 0 0 31.85 8.75 23.10

306 118 7 181 0 0 32.03 8.80 23.23

307 118 7 182 0 0 32.21 8.85 23.36

308 118 7 183 0 0 32.39 8.90 23.49

309 118 7 184 0 0 32.57 8.95 23.62

310 118 7 185 0 0 32.74 9.00 23.74

311 118 7 186 0 0 32.92 9.05 23.87

312 118 7 187 0 0 33.09 9.09 24.00

313 118 7 188 0 0 33.27 9.14 24.13

314 118 7 189 0 0 33.45 9.19 24.26

315 118 7 190 0 0 33.62 9.24 24.38

316 118 7 191 0 0 33.80 9.29 24.51

317 118 7 192 0 0 33.98 9.34 24.64

318 118 7 193 0 0 34.15 9.38 24.77

319 118 7 194 0 0 34.33 9.43 24.90

320 118 7 195 0 0 34.50 9.48 25.02

321 118 7 196 0 0 34.68 9.53 25.15

322 118 7 197 0 0 34.86 9.58 25.28

323 118 7 198 0 0 35.04 9.63 25.41

324 118 7 199 0 0 35.22 9.68 25.54

325 118 7 200 0 0 35.38 9.72 25.66

326 118 7 201 0 0 35.56 9.77 25.79

327 118 7 202 0 0 35.74 9.82 25.92

328 118 7 203 0 0 35.92 9.87 26.05

329 118 7 204 0 0 36.10 9.92 26.18

330 118 7 205 0 0 36.27 9.97 26.30

331 118 7 206 0 0 36.45 10.02 26.43

332 118 7 207 0 0 36.62 10.06 26.56

333 118 7 208 0 0 36.80 10.11 26.69

334 118 7 209 0 0 36.98 10.16 26.82

335 118 7 210 0 0 37.15 10.21 26.94

336 118 7 211 0 0 37.33 10.26 27.07

337 118 7 212 0 0 37.51 10.31 27.20

338 118 7 213 0 0 37.68 10.35 27.33

339 118 7 214 0 0 37.86 10.40 27.46

340 118 7 215 0 0 38.03 10.45 27.58

341 118 7 216 0 0 38.21 10.50 27.71

342 118 7 217 0 0 38.39 10.55 27.84

343 118 7 218 0 0 38.57 10.60 27.97


14



Earnings









Earnings above the

UEL

Total of

employee's and


Employee's


the PT


1a 1b 1c 1d 1e 1f 1g

344 118 7 219 0 0 38.75 10.65 28.10

345 118 7 220 0 0 38.91 10.69 28.22

346 118 7 221 0 0 39.09 10.74 28.35

347 118 7 222 0 0 39.27 10.79 28.48

348 118 7 223 0 0 39.45 10.84 28.61

349 118 7 224 0 0 39.63 10.89 28.74

350 118 7 225 0 0 39.80 10.94 28.86

351 118 7 226 0 0 39.98 10.99 28.99

352 118 7 227 0 0 40.15 11.03 29.12

353 118 7 228 0 0 40.33 11.08 29.25

354 118 7 229 0 0 40.51 11.13 29.38

355 118 7 230 0 0 40.68 11.18 29.50

356 118 7 231 0 0 40.86 11.23 29.63

357 118 7 232 0 0 41.04 11.28 29.76

358 118 7 233 0 0 41.21 11.32 29.89

359 118 7 234 0 0 41.39 11.37 30.02

360 118 7 235 0 0 41.56 11.42 30.14

361 118 7 236 0 0 41.74 11.47 30.27

362 118 7 237 0 0 41.92 11.52 30.40

363 118 7 238 0 0 42.10 11.57 30.53

364 118 7 239 0 0 42.28 11.62 30.66

365 118 7 240 0 0 42.44 11.66 30.78

366 118 7 241 0 0 42.62 11.71 30.91

367 118 7 242 0 0 42.80 11.76 31.04

368 118 7 243 0 0 42.98 11.81 31.17

369 118 7 244 0 0 43.16 11.86 31.30

370 118 7 245 0 0 43.33 11.91 31.42

371 118 7 246 0 0 43.51 11.96 31.55

372 118 7 247 0 0 43.68 12.00 31.68

373 118 7 248 0 0 43.86 12.05 31.81

374 118 7 249 0 0 44.04 12.10 31.94

375 118 7 250 0 0 44.21 12.15 32.06

376 118 7 251 0 0 44.39 12.20 32.19

377 118 7 252 0 0 44.57 12.25 32.32

378 118 7 253 0 0 44.74 12.29 32.45

379 118 7 254 0 0 44.92 12.34 32.58

380 118 7 255 0 0 45.09 12.39 32.70

381 118 7 256 0 0 45.27 12.44 32.83

382 118 7 257 0 0 45.45 12.49 32.96

383 118 7 258 0 0 45.63 12.54 33.09

384 118 7 259 0 0 45.81 12.59 33.22

385 118 7 260 0 0 45.97 12.63 33.34


15



Earnings









Earnings above the

UEL

Total of

employee's and


Employee's


the PT


1a 1b 1c 1d 1e 1f 1g

386 118 7 261 0 0 46.15 12.68 33.47

387 118 7 262 0 0 46.33 12.73 33.60

388 118 7 263 0 0 46.51 12.78 33.73

389 118 7 264 0 0 46.69 12.83 33.86

390 118 7 265 0 0 46.86 12.88 33.98

391 118 7 266 0 0 47.04 12.93 34.11

392 118 7 267 0 0 47.21 12.97 34.24

393 118 7 268 0 0 47.39 13.02 34.37

394 118 7 269 0 0 47.57 13.07 34.50

395 118 7 270 0 0 47.74 13.12 34.62

396 118 7 271 0 0 47.92 13.17 34.75

397 118 7 272 0 0 48.10 13.22 34.88

398 118 7 273 0 0 48.27 13.26 35.01

399 118 7 274 0 0 48.45 13.31 35.14

400 118 7 275 0 0 48.62 13.36 35.26

401 118 7 276 0 0 48.80 13.41 35.39

402 118 7 277 0 0 48.98 13.46 35.52

403 118 7 278 0 0 49.16 13.51 35.65

404 118 7 279 0 0 49.34 13.56 35.78

405 118 7 280 0 0 49.50 13.60 35.90

406 118 7 281 0 0 49.68 13.65 36.03

407 118 7 282 0 0 49.86 13.70 36.16

408 118 7 283 0 0 50.04 13.75 36.29

409 118 7 284 0 0 50.22 13.80 36.42

410 118 7 285 0 0 50.39 13.85 36.54

411 118 7 286 0 0 50.57 13.90 36.67

412 118 7 287 0 0 50.74 13.94 36.80

413 118 7 288 0 0 50.92 13.99 36.93

414 118 7 289 0 0 51.10 14.04 37.06

415 118 7 290 0 0 51.27 14.09 37.18

416 118 7 291 0 0 51.45 14.14 37.31

417 118 7 292 0 0 51.63 14.19 37.44

418 118 7 293 0 0 51.80 14.23 37.57

419 118 7 294 0 0 51.98 14.28 37.70

420 118 7 295 0 0 52.15 14.33 37.82

421 118 7 296 0 0 52.33 14.38 37.95

422 118 7 297 0 0 52.51 14.43 38.08

423 118 7 298 0 0 52.69 14.48 38.21

424 118 7 299 0 0 52.87 14.53 38.34

425 118 7 300 0 0 53.03 14.57 38.46

426 118 7 301 0 0 53.21 14.62 38.59

427 118 7 302 0 0 53.39 14.67 38.72


16



Earnings









Earnings above the

UEL

Total of

employee's and


Employee's


the PT


1a 1b 1c 1d 1e 1f 1g

428 118 7 303 0 0 53.57 14.72 38.85

429 118 7 304 0 0 53.75 14.77 38.98

430 118 7 305 0 0 53.92 14.82 39.10

431 118 7 306 0 0 54.10 14.87 39.23

432 118 7 307 0 0 54.27 14.91 39.36

433 118 7 308 0 0 54.45 14.96 39.49

434 118 7 309 0 0 54.63 15.01 39.62

435 118 7 310 0 0 54.80 15.06 39.74

436 118 7 311 0 0 54.98 15.11 39.87

437 118 7 312 0 0 55.16 15.16 40.00

438 118 7 313 0 0 55.33 15.20 40.13

439 118 7 314 0 0 55.51 15.25 40.26

440 118 7 315 0 0 55.68 15.30 40.38

441 118 7 316 0 0 55.86 15.35 40.51

442 118 7 317 0 0 56.04 15.40 40.64

443 118 7 318 0 0 56.22 15.45 40.77

444 118 7 319 0 0 56.40 15.50 40.90

445 118 7 320 0 0 56.56 15.54 41.02

446 118 7 321 0 0 56.74 15.59 41.15

447 118 7 322 0 0 56.92 15.64 41.28

448 118 7 323 0 0 57.10 15.69 41.41

449 118 7 324 0 0 57.28 15.74 41.54

450 118 7 325 0 0 57.45 15.79 41.66

451 118 7 326 0 0 57.63 15.84 41.79

452 118 7 327 0 0 57.80 15.88 41.92

453 118 7 328 0 0 57.98 15.93 42.05

454 118 7 329 0 0 58.16 15.98 42.18

455 118 7 330 0 0 58.33 16.03 42.30

456 118 7 331 0 0 58.51 16.08 42.43

457 118 7 332 0 0 58.69 16.13 42.56

458 118 7 333 0 0 58.86 16.17 42.69

459 118 7 334 0 0 59.04 16.22 42.82

460 118 7 335 0 0 59.21 16.27 42.94

461 118 7 336 0 0 59.39 16.32 43.07

462 118 7 337 0 0 59.57 16.37 43.20

463 118 7 338 0 0 59.75 16.42 43.33

464 118 7 339 0 0 59.93 16.47 43.46

465 118 7 340 0 0 60.09 16.51 43.58

466 118 7 341 0 0 60.27 16.56 43.71

467 118 7 342 0 0 60.45 16.61 43.84

468 118 7 343 0 0 60.63 16.66 43.97

469 118 7 344 0 0 60.81 16.71 44.10


17



Earnings









Earnings above the

UEL

Total of

employee's and


Employee's


the PT


1a 1b 1c 1d 1e 1f 1g

470 118 7 345 0 0 60.98 16.76 44.22

471 118 7 346 0 0 61.16 16.81 44.35

472 118 7 347 0 0 61.33 16.85 44.48

473 118 7 348 0 0 61.51 16.90 44.61

474 118 7 349 0 0 61.69 16.95 44.74

475 118 7 350 0 0 61.86 17.00 44.86

476 118 7 351 0 0 62.04 17.05 44.99

477 118 7 352 0 0 62.22 17.10 45.12

478 118 7 353 0 0 62.39 17.14 45.25

479 118 7 354 0 0 62.57 17.19 45.38

480 118 7 355 0 0 62.74 17.24 45.50

481 118 7 356 0 0 62.92 17.29 45.63

482 118 7 357 0 0 63.10 17.34 45.76

483 118 7 358 0 0 63.28 17.39 45.89

484 118 7 359 0 0 63.46 17.44 46.02

485 118 7 360 0 0 63.62 17.48 46.14

486 118 7 361 0 0 63.80 17.53 46.27

487 118 7 362 0 0 63.98 17.58 46.40

488 118 7 363 0 0 64.16 17.63 46.53

489 118 7 364 0 0 64.34 17.68 46.66

490 118 7 365 0 0 64.51 17.73 46.78

491 118 7 366 0 0 64.69 17.78 46.91

492 118 7 367 0 0 64.86 17.82 47.04

493 118 7 368 0 0 65.04 17.87 47.17

494 118 7 369 0 0 65.22 17.92 47.30

495 118 7 370 0 0 65.39 17.97 47.42

496 118 7 371 0 0 65.57 18.02 47.55

497 118 7 372 0 0 65.75 18.07 47.68

498 118 7 373 0 0 65.92 18.11 47.81

499 118 7 374 0 0 66.10 18.16 47.94

500 118 7 375 0 0 66.27 18.21 48.06

501 118 7 376 0 0 66.45 18.26 48.19

502 118 7 377 0 0 66.63 18.31 48.32

503 118 7 378 0 0 66.81 18.36 48.45

504 118 7 379 0 0 66.99 18.41 48.58

505 118 7 380 0 0 67.15 18.45 48.70

506 118 7 381 0 0 67.33 18.50 48.83

507 118 7 382 0 0 67.51 18.55 48.96

508 118 7 383 0 0 67.69 18.60 49.09

509 118 7 384 0 0 67.87 18.65 49.22

510 118 7 385 0 0 68.04 18.70 49.34

511 118 7 386 0 0 68.22 18.75 49.47


18



Earnings









Earnings above the

UEL

Total of

employee's and


Employee's


the PT


1a 1b 1c 1d 1e 1f 1g

512 118 7 387 0 0 68.39 18.79 49.60

513 118 7 388 0 0 68.57 18.84 49.73

514 118 7 389 0 0 68.75 18.89 49.86

515 118 7 390 0 0 68.92 18.94 49.98

516 118 7 391 0 0 69.10 18.99 50.11

517 118 7 392 0 0 69.28 19.04 50.24

518 118 7 393 0 0 69.45 19.08 50.37

519 118 7 394 0 0 69.63 19.13 50.50

520 118 7 395 0 0 69.80 19.18 50.62

521 118 7 396 0 0 69.98 19.23 50.75

522 118 7 397 0 0 70.16 19.28 50.88

523 118 7 398 0 0 70.34 19.33 51.01

524 118 7 399 0 0 70.52 19.38 51.14

525 118 7 400 0 0 70.68 19.42 51.26

526 118 7 401 0 0 70.86 19.47 51.39

527 118 7 402 0 0 71.04 19.52 51.52

528 118 7 403 0 0 71.22 19.57 51.65

529 118 7 404 0 0 71.40 19.62 51.78

530 118 7 405 0 0 71.57 19.67 51.90

531 118 7 406 0 0 71.75 19.72 52.03

532 118 7 407 0 0 71.92 19.76 52.16

533 118 7 408 0 0 72.10 19.81 52.29

534 118 7 409 0 0 72.28 19.86 52.42

535 118 7 410 0 0 72.45 19.91 52.54

536 118 7 411 0 0 72.63 19.96 52.67

537 118 7 412 0 0 72.81 20.01 52.80

538 118 7 413 0 0 72.98 20.05 52.93

539 118 7 414 0 0 73.16 20.10 53.06

540 118 7 415 0 0 73.33 20.15 53.18

541 118 7 416 0 0 73.51 20.20 53.31

542 118 7 417 0 0 73.69 20.25 53.44

543 118 7 418 0 0 73.87 20.30 53.57

544 118 7 419 0 0 74.05 20.35 53.70

545 118 7 420 0 0 74.21 20.39 53.82

546 118 7 421 0 0 74.39 20.44 53.95

547 118 7 422 0 0 74.57 20.49 54.08

548 118 7 423 0 0 74.75 20.54 54.21

549 118 7 424 0 0 74.93 20.59 54.34

550 118 7 425 0 0 75.10 20.64 54.46

551 118 7 426 0 0 75.28 20.69 54.59

552 118 7 427 0 0 75.45 20.73 54.72

553 118 7 428 0 0 75.63 20.78 54.85


19



Earnings









Earnings above the

UEL

Total of

employee's and


Employee's


the PT


1a 1b 1c 1d 1e 1f 1g

554 118 7 429 0 0 75.81 20.83 54.98

555 118 7 430 0 0 75.98 20.88 55.10

556 118 7 431 0 0 76.16 20.93 55.23

557 118 7 432 0 0 76.34 20.98 55.36

558 118 7 433 0 0 76.51 21.02 55.49

559 118 7 434 0 0 76.69 21.07 55.62

560 118 7 435 0 0 76.86 21.12 55.74

561 118 7 436 0 0 77.04 21.17 55.87

562 118 7 437 0 0 77.22 21.22 56.00

563 118 7 438 0 0 77.40 21.27 56.13

564 118 7 439 0 0 77.58 21.32 56.26

565 118 7 440 0 0 77.74 21.36 56.38

566 118 7 441 0 0 77.92 21.41 56.51

567 118 7 442 0 0 78.10 21.46 56.64

568 118 7 443 0 0 78.28 21.51 56.77

569 118 7 444 0 0 78.46 21.56 56.90

570 118 7 445 0 0 78.63 21.61 57.02

571 118 7 446 0 0 78.81 21.66 57.15

572 118 7 447 0 0 78.98 21.70 57.28

573 118 7 448 0 0 79.16 21.75 57.41

574 118 7 449 0 0 79.34 21.80 57.54

575 118 7 450 0 0 79.51 21.85 57.66

576 118 7 451 0 0 79.69 21.90 57.79

577 118 7 452 0 0 79.87 21.95 57.92

578 118 7 453 0 0 80.04 21.99 58.05

579 118 7 454 0 0 80.22 22.04 58.18

580 118 7 455 0 0 80.39 22.09 58.30

581 118 7 456 0 0 80.57 22.14 58.43

582 118 7 457 0 0 80.75 22.19 58.56

583 118 7 458 0 0 80.93 22.24 58.69

584 118 7 459 0 0 81.11 22.29 58.82

585 118 7 460 0 0 81.27 22.33 58.94

586 118 7 461 0 0 81.45 22.38 59.07

587 118 7 462 0 0 81.63 22.43 59.20

588 118 7 463 0 0 81.81 22.48 59.33

589 118 7 464 0 0 81.99 22.53 59.46

590 118 7 465 0 0 82.16 22.58 59.58

591 118 7 466 0 0 82.34 22.63 59.71

592 118 7 467 0 0 82.51 22.67 59.84

593 118 7 468 0 0 82.69 22.72 59.97

594 118 7 469 0 0 82.87 22.77 60.10

595 118 7 470 0 0 83.04 22.82 60.22


20



Earnings









Earnings above the

UEL

Total of

employee's and


Employee's


the PT


1a 1b 1c 1d 1e 1f 1g

596 118 7 471 0 0 83.22 22.87 60.35

597 118 7 472 0 0 83.40 22.92 60.48

598 118 7 473 0 0 83.57 22.96 60.61

599 118 7 474 0 0 83.75 23.01 60.74

600 118 7 475 0 0 83.92 23.06 60.86

601 118 7 476 0 0 84.10 23.11 60.99

602 118 7 477 0 0 84.28 23.16 61.12

603 118 7 478 0 0 84.46 23.21 61.25

604 118 7 479 0 0 84.64 23.26 61.38

605 118 7 480 0 0 84.80 23.30 61.50

606 118 7 481 0 0 84.98 23.35 61.63

607 118 7 482 0 0 85.16 23.40 61.76

608 118 7 483 0 0 85.34 23.45 61.89

609 118 7 484 0 0 85.52 23.50 62.02

610 118 7 485 0 0 85.69 23.55 62.14

611 118 7 486 0 0 85.87 23.60 62.27

612 118 7 487 0 0 86.04 23.64 62.40

613 118 7 488 0 0 86.22 23.69 62.53

614 118 7 489 0 0 86.40 23.74 62.66

615 118 7 490 0 0 86.57 23.79 62.78

616 118 7 491 0 0 86.75 23.84 62.91

617 118 7 492 0 0 86.93 23.89 63.04

618 118 7 493 0 0 87.10 23.93 63.17

619 118 7 494 0 0 87.28 23.98 63.30

620 118 7 495 0 0 87.45 24.03 63.42

621 118 7 496 0 0 87.63 24.08 63.55

622 118 7 497 0 0 87.81 24.13 63.68

623 118 7 498 0 0 87.99 24.18 63.81

624 118 7 499 0 0 88.17 24.23 63.94

625 118 7 500 0 0 88.33 24.27 64.06

626 118 7 501 0 0 88.51 24.32 64.19

627 118 7 502 0 0 88.69 24.37 64.32

628 118 7 503 0 0 88.87 24.42 64.45

629 118 7 504 0 0 89.05 24.47 64.58

630 118 7 505 0 0 89.22 24.52 64.70

631 118 7 506 0 0 89.40 24.57 64.83

632 118 7 507 0 0 89.57 24.61 64.96

633 118 7 508 0 0 89.75 24.66 65.09

634 118 7 509 0 0 89.93 24.71 65.22

635 118 7 510 0 0 90.10 24.76 65.34

636 118 7 511 0 0 90.28 24.81 65.47

637 118 7 512 0 0 90.46 24.86 65.60


21



Earnings









Earnings above the

UEL

Total of

employee's and


Employee's


the PT


1a 1b 1c 1d 1e 1f 1g

638 118 7 513 0 0 90.63 24.90 65.73

639 118 7 514 0 0 90.81 24.95 65.86

640 118 7 515 0 0 90.98 25.00 65.98

641 118 7 516 0 0 91.16 25.05 66.11

642 118 7 517 0 0 91.34 25.10 66.24

643 118 7 518 0 0 91.52 25.15 66.37

644 118 7 519 0 0 91.70 25.20 66.50

645 118 7 520 0 0 91.86 25.24 66.62

646 118 7 521 0 0 92.04 25.29 66.75

647 118 7 522 0 0 92.22 25.34 66.88

648 118 7 523 0 0 92.40 25.39 67.01

649 118 7 524 0 0 92.58 25.44 67.14

650 118 7 525 0 0 92.75 25.49 67.26

651 118 7 526 0 0 92.93 25.54 67.39

652 118 7 527 0 0 93.10 25.58 67.52

653 118 7 528 0 0 93.28 25.63 67.65

654 118 7 529 0 0 93.46 25.68 67.78

655 118 7 530 0 0 93.63 25.73 67.90

656 118 7 531 0 0 93.81 25.78 68.03

657 118 7 532 0 0 93.99 25.83 68.16

658 118 7 533 0 0 94.16 25.87 68.29

659 118 7 534 0 0 94.34 25.92 68.42

660 118 7 535 0 0 94.51 25.97 68.54

661 118 7 536 0 0 94.69 26.02 68.67

662 118 7 537 0 0 94.87 26.07 68.80

663 118 7 538 0 0 95.05 26.12 68.93

664 118 7 539 0 0 95.23 26.17 69.06

665 118 7 540 0 0 95.39 26.21 69.18

666 118 7 541 0 0 95.57 26.26 69.31

667 118 7 542 0 0 95.75 26.31 69.44

668 118 7 543 0 0 95.93 26.36 69.57

669 118 7 544 0 0 96.11 26.41 69.70

670 118 7 545 0 0 96.28 26.46 69.82

671 118 7 546 0 0 96.46 26.51 69.95

672 118 7 547 0 0 96.63 26.55 70.08

673 118 7 548 0 0 96.81 26.60 70.21

674 118 7 549 0 0 96.99 26.65 70.34

675 118 7 550 0 0 97.16 26.70 70.46

676 118 7 551 0 0 97.34 26.75 70.59

677 118 7 552 0 0 97.52 26.80 70.72

678 118 7 553 0 0 97.69 26.84 70.85

679 118 7 554 0 0 97.87 26.89 70.98


22



Earnings









Earnings above the

UEL

Total of

employee's and


Employee's


the PT


1a 1b 1c 1d 1e 1f 1g

680 118 7 555 0 0 98.04 26.94 71.10

681 118 7 556 0 0 98.22 26.99 71.23

682 118 7 557 0 0 98.40 27.04 71.36

683 118 7 558 0 0 98.58 27.09 71.49

684 118 7 559 0 0 98.76 27.14 71.62

685 118 7 560 0 0 98.92 27.18 71.74

686 118 7 561 0 0 99.10 27.23 71.87

687 118 7 562 0 0 99.28 27.28 72.00

688 118 7 563 0 0 99.46 27.33 72.13

689 118 7 564 0 0 99.64 27.38 72.26

690 118 7 565 0 0 99.81 27.43 72.38

691 118 7 566 0 0 99.99 27.48 72.51

692 118 7 567 0 0 100.16 27.52 72.64

693 118 7 568 0 0 100.34 27.57 72.77

694 118 7 569 0 0 100.52 27.62 72.90

695 118 7 570 0 0 100.69 27.67 73.02

696 118 7 571 0 0 100.87 27.72 73.15

697 118 7 572 0 0 101.05 27.77 73.28

698 118 7 573 0 0 101.22 27.81 73.41

699 118 7 574 0 0 101.40 27.86 73.54

700 118 7 575 0 0 101.57 27.91 73.66

701 118 7 576 0 0 101.75 27.96 73.79

702 118 7 577 0 0 101.93 28.01 73.92

703 118 7 578 0 0 102.11 28.06 74.05

704 118 7 579 0 0 102.29 28.11 74.18

705 118 7 580 0 0 102.45 28.15 74.30

706 118 7 581 0 0 102.63 28.20 74.43

707 118 7 582 0 0 102.81 28.25 74.56

708 118 7 583 0 0 102.99 28.30 74.69

709 118 7 584 0 0 103.17 28.35 74.82

710 118 7 585 0 0 103.34 28.40 74.94

711 118 7 586 0 0 103.52 28.45 75.07

712 118 7 587 0 0 103.69 28.49 75.20

713 118 7 588 0 0 103.87 28.54 75.33

714 118 7 589 0 0 104.05 28.59 75.46

715 118 7 590 0 0 104.22 28.64 75.58

716 118 7 591 0 0 104.40 28.69 75.71

717 118 7 592 0 0 104.58 28.74 75.84

718 118 7 593 0 0 104.75 28.78 75.97

719 118 7 594 0 0 104.93 28.83 76.10

720 118 7 595 0 0 105.10 28.88 76.22

721 118 7 596 0 0 105.28 28.93 76.35


23



Earnings









Earnings above the

UEL

Total of

employee's and


Employee's


the PT


1a 1b 1c 1d 1e 1f 1g

722 118 7 597 0 0 105.46 28.98 76.48

723 118 7 598 0 0 105.64 29.03 76.61

724 118 7 599 0 0 105.82 29.08 76.74

725 118 7 600 0 0 105.98 29.12 76.86

726 118 7 601 0 0 106.16 29.17 76.99

727 118 7 602 0 0 106.34 29.22 77.12

728 118 7 603 0 0 106.52 29.27 77.25

729 118 7 604 0 0 106.70 29.32 77.38

730 118 7 605 0 0 106.87 29.37 77.50

731 118 7 606 0 0 107.05 29.42 77.63

732 118 7 607 0 0 107.22 29.46 77.76

733 118 7 608 0 0 107.40 29.51 77.89

734 118 7 609 0 0 107.58 29.56 78.02

735 118 7 610 0 0 107.75 29.61 78.14

736 118 7 611 0 0 107.93 29.66 78.27

737 118 7 612 0 0 108.11 29.71 78.40

738 118 7 613 0 0 108.28 29.75 78.53

739 118 7 614 0 0 108.46 29.80 78.66

740 118 7 615 0 0 108.63 29.85 78.78

741 118 7 616 0 0 108.81 29.90 78.91

742 118 7 617 0 0 108.99 29.95 79.04

743 118 7 618 0 0 109.17 30.00 79.17

744 118 7 619 0 0 109.35 30.05 79.30

745 118 7 620 0 0 109.51 30.09 79.42

746 118 7 621 0 0 109.69 30.14 79.55

747 118 7 622 0 0 109.87 30.19 79.68

748 118 7 623 0 0 110.05 30.24 79.81

749 118 7 624 0 0 110.23 30.29 79.94

750 118 7 625 0 0 110.40 30.34 80.06

751 118 7 626 0 0 110.58 30.39 80.19

752 118 7 627 0 0 110.75 30.43 80.32

753 118 7 628 0 0 110.93 30.48 80.45

754 118 7 629 0 0 111.11 30.53 80.58

755 118 7 630 0 0 111.28 30.58 80.70

756 118 7 631 0 0 111.46 30.63 80.83

757 118 7 632 0 0 111.64 30.68 80.96

758 118 7 633 0 0 111.81 30.72 81.09

759 118 7 634 0 0 111.99 30.77 81.22

760 118 7 635 0 0 112.16 30.82 81.34

761 118 7 636 0 0 112.34 30.87 81.47

762 118 7 637 0 0 112.52 30.92 81.60

763 118 7 638 0 0 112.70 30.97 81.73


24

If employee’s gross weekly pay is over £784, go to page 82.



Earnings









Earnings above the

UEL

Total of

employee's and


Employee's


the PT


1a 1b 1c 1d 1e 1f 1g

764 118 7 639 0 0 112.88 31.02 81.86

765 118 7 640 0 0 113.04 31.06 81.98

766 118 7 641 0 0 113.22 31.11 82.11

767 118 7 642 0 0 113.40 31.16 82.24

768 118 7 643 0 0 113.58 31.21 82.37

769 118 7 644 0 0 113.76 31.26 82.50

770 118 7 645 0 0 113.84 31.28 82.56

771 118 7 645 1 0 114.11 31.36 82.75

772 118 7 645 2 0 114.28 31.40 82.88

773 118 7 645 3 0 114.46 31.45 83.01

774 118 7 645 4 0 114.64 31.50 83.14

775 118 7 645 5 0 114.81 31.55 83.26

776 118 7 645 6 0 114.99 31.60 83.39

777 118 7 645 7 0 115.17 31.65 83.52

778 118 7 645 8 0 115.34 31.69 83.65

779 118 7 645 9 0 115.52 31.74 83.78

780 118 7 645 10 0 115.69 31.79 83.90

781 118 7 645 11 0 115.87 31.84 84.03

782 118 7 645 12 0 116.05 31.89 84.16

783 118 7 645 13 0 116.23 31.94 84.29

784 118 7 645 14 0 116.31 31.96 84.35

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter B

25



Earnings at the LEL



Earnings above

the LEL, up to and including the PT





Earnings above the

UEL

Total of

employee's and


Employee's

contributions payable on all

earnings above the PT


1a 1b 1c 1d 1e 1f 1g

£ £ £ £ £ £ £ p £ p £ p

Up to and

including 511.99


512 512 0 0 0 0 0.00 0.00 0.00

516 512 4 0 0 0 0.00 0.00 0.00

520 512 8 0 0 0 0.00 0.00 0.00

524 512 12 0 0 0 0.00 0.00 0.00

528 512 16 0 0 0 0.00 0.00 0.00

532 512 20 0 0 0 0.00 0.00 0.00

536 512 24 0 0 0 0.00 0.00 0.00

540 512 28 0 0 0 0.00 0.00 0.00

542 512 30 0 0 0 0.00 0.00 0.00

544 512 30 2 0 0 0.70 0.19 0.51

548 512 30 6 0 0 1.41 0.39 1.02

552 512 30 10 0 0 2.12 0.58 1.54

556 512 30 14 0 0 2.83 0.78 2.05

560 512 30 18 0 0 3.53 0.97 2.56

564 512 30 22 0 0 4.23 1.16 3.07

Do not use this table for

• Women who are State Pension age or over, see Table C

• Women for whom you hold form RD950 or CA2700, see leaflet CF391(IOM)

Married women or widows who have the right to pay reduced rate employee’s contributions for whom you hold a valid certificate CA4139, CF383 or CF380A

Use this table for


• enter ‘B’ in the space provided in the ‘End of Year Summary’ box of form T11

• copy the figures in columns 1a-1g of the table to columns 1a-1g of form T11


The figures in the left hand column of each table show steps between the LEL and the UEL. The NICs liability

for each step is calculated 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 reduced rate contributions for use from 6 April 2019 to 5 April 2020


26



Earnings at the LEL



Earnings above






Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

568 512 30 26 0 0 4.94 1.36 3.58

572 512 30 30 0 0 5.65 1.55 4.10

576 512 30 34 0 0 6.36 1.75 4.61

580 512 30 38 0 0 7.06 1.94 5.12

584 512 30 42 0 0 7.76 2.13 5.63

588 512 30 46 0 0 8.47 2.33 6.14

592 512 30 50 0 0 9.18 2.52 6.66

596 512 30 54 0 0 9.89 2.72 7.17

600 512 30 58 0 0 10.59 2.91 7.68

604 512 30 62 0 0 11.29 3.10 8.19

608 512 30 66 0 0 12.00 3.30 8.70

612 512 30 70 0 0 12.71 3.49 9.22

616 512 30 74 0 0 13.42 3.69 9.73

620 512 30 78 0 0 14.12 3.88 10.24

624 512 30 82 0 0 14.82 4.07 10.75

628 512 30 86 0 0 15.53 4.27 11.26

632 512 30 90 0 0 16.24 4.46 11.78

636 512 30 94 0 0 16.95 4.66 12.29

640 512 30 98 0 0 17.65 4.85 12.80

644 512 30 102 0 0 18.35 5.04 13.31

648 512 30 106 0 0 19.06 5.24 13.82

652 512 30 110 0 0 19.77 5.43 14.34

656 512 30 114 0 0 20.48 5.63 14.85

660 512 30 118 0 0 21.18 5.82 15.36

664 512 30 122 0 0 21.88 6.01 15.87

668 512 30 126 0 0 22.59 6.21 16.38

672 512 30 130 0 0 23.30 6.40 16.90

676 512 30 134 0 0 24.01 6.60 17.41

680 512 30 138 0 0 24.71 6.79 17.92

684 512 30 142 0 0 25.41 6.98 18.43

688 512 30 146 0 0 26.12 7.18 18.94

692 512 30 150 0 0 26.83 7.37 19.46

696 512 30 154 0 0 27.54 7.57 19.97

700 512 30 158 0 0 28.24 7.76 20.48

704 512 30 162 0 0 28.94 7.95 20.99

708 512 30 166 0 0 29.65 8.15 21.50

712 512 30 170 0 0 30.36 8.34 22.02

716 512 30 174 0 0 31.07 8.54 22.53

720 512 30 178 0 0 31.77 8.73 23.04

724 512 30 182 0 0 32.47 8.92 23.55

728 512 30 186 0 0 33.18 9.12 24.06

732 512 30 190 0 0 33.89 9.31 24.58

736 512 30 194 0 0 34.60 9.51 25.09

740 512 30 198 0 0 35.30 9.70 25.60


27



Earnings at the LEL



Earnings above






Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

744 512 30 202 0 0 36.00 9.89 26.11

748 512 30 206 0 0 36.71 10.09 26.62

752 512 30 210 0 0 37.42 10.28 27.14

756 512 30 214 0 0 38.13 10.48 27.65

760 512 30 218 0 0 38.83 10.67 28.16

764 512 30 222 0 0 39.53 10.86 28.67

768 512 30 226 0 0 40.24 11.06 29.18

772 512 30 230 0 0 40.95 11.25 29.70

776 512 30 234 0 0 41.66 11.45 30.21

780 512 30 238 0 0 42.36 11.64 30.72

784 512 30 242 0 0 43.06 11.83 31.23

788 512 30 246 0 0 43.77 12.03 31.74

792 512 30 250 0 0 44.48 12.22 32.26

796 512 30 254 0 0 45.19 12.42 32.77

800 512 30 258 0 0 45.89 12.61 33.28

804 512 30 262 0 0 46.59 12.80 33.79

808 512 30 266 0 0 47.30 13.00 34.30

812 512 30 270 0 0 48.01 13.19 34.82

816 512 30 274 0 0 48.72 13.39 35.33

820 512 30 278 0 0 49.42 13.58 35.84

824 512 30 282 0 0 50.12 13.77 36.35

828 512 30 286 0 0 50.83 13.97 36.86

832 512 30 290 0 0 51.54 14.16 37.38

836 512 30 294 0 0 52.25 14.36 37.89

840 512 30 298 0 0 52.95 14.55 38.40

844 512 30 302 0 0 53.65 14.74 38.91

848 512 30 306 0 0 54.36 14.94 39.42

852 512 30 310 0 0 55.07 15.13 39.94

856 512 30 314 0 0 55.78 15.33 40.45

860 512 30 318 0 0 56.48 15.52 40.96

864 512 30 322 0 0 57.18 15.71 41.47

868 512 30 326 0 0 57.89 15.91 41.98

872 512 30 330 0 0 58.60 16.10 42.50

876 512 30 334 0 0 59.31 16.30 43.01

880 512 30 338 0 0 60.01 16.49 43.52

884 512 30 342 0 0 60.71 16.68 44.03

888 512 30 346 0 0 61.42 16.88 44.54

892 512 30 350 0 0 62.13 17.07 45.06

896 512 30 354 0 0 62.84 17.27 45.57

900 512 30 358 0 0 63.54 17.46 46.08

904 512 30 362 0 0 64.24 17.65 46.59

908 512 30 366 0 0 64.95 17.85 47.10

912 512 30 370 0 0 65.66 18.04 47.62

916 512 30 374 0 0 66.37 18.24 48.13


28



Earnings at the LEL



Earnings above






Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

920 512 30 378 0 0 67.07 18.43 48.64

924 512 30 382 0 0 67.77 18.62 49.15

928 512 30 386 0 0 68.48 18.82 49.66

932 512 30 390 0 0 69.19 19.01 50.18

936 512 30 394 0 0 69.90 19.21 50.69

940 512 30 398 0 0 70.60 19.40 51.20

944 512 30 402 0 0 71.30 19.59 51.71

948 512 30 406 0 0 72.01 19.79 52.22

952 512 30 410 0 0 72.72 19.98 52.74

956 512 30 414 0 0 73.43 20.18 53.25

960 512 30 418 0 0 74.13 20.37 53.76

964 512 30 422 0 0 74.83 20.56 54.27

968 512 30 426 0 0 75.54 20.76 54.78

972 512 30 430 0 0 76.25 20.95 55.30

976 512 30 434 0 0 76.96 21.15 55.81

980 512 30 438 0 0 77.66 21.34 56.32

984 512 30 442 0 0 78.36 21.53 56.83

988 512 30 446 0 0 79.07 21.73 57.34

992 512 30 450 0 0 79.78 21.92 57.86

996 512 30 454 0 0 80.49 22.12 58.37

1000 512 30 458 0 0 81.19 22.31 58.88

1004 512 30 462 0 0 81.89 22.50 59.39

1008 512 30 466 0 0 82.60 22.70 59.90

1012 512 30 470 0 0 83.31 22.89 60.42

1016 512 30 474 0 0 84.02 23.09 60.93

1020 512 30 478 0 0 84.72 23.28 61.44

1024 512 30 482 0 0 85.42 23.47 61.95

1028 512 30 486 0 0 86.13 23.67 62.46

1032 512 30 490 0 0 86.84 23.86 62.98

1036 512 30 494 0 0 87.55 24.06 63.49

1040 512 30 498 0 0 88.25 24.25 64.00

1044 512 30 502 0 0 88.95 24.44 64.51

1048 512 30 506 0 0 89.66 24.64 65.02

1052 512 30 510 0 0 90.37 24.83 65.54

1056 512 30 514 0 0 91.08 25.03 66.05

1060 512 30 518 0 0 91.78 25.22 66.56

1064 512 30 522 0 0 92.48 25.41 67.07

1068 512 30 526 0 0 93.19 25.61 67.58

1072 512 30 530 0 0 93.90 25.80 68.10

1076 512 30 534 0 0 94.61 26.00 68.61

1080 512 30 538 0 0 95.31 26.19 69.12

1084 512 30 542 0 0 96.01 26.38 69.63

1088 512 30 546 0 0 96.72 26.58 70.14

1092 512 30 550 0 0 97.43 26.77 70.66


29



Earnings at the LEL



Earnings above






Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

1096 512 30 554 0 0 98.14 26.97 71.17

1100 512 30 558 0 0 98.84 27.16 71.68

1104 512 30 562 0 0 99.54 27.35 72.19

1108 512 30 566 0 0 100.25 27.55 72.70

1112 512 30 570 0 0 100.96 27.74 73.22

1116 512 30 574 0 0 101.67 27.94 73.73

1120 512 30 578 0 0 102.37 28.13 74.24

1124 512 30 582 0 0 103.07 28.32 74.75

1128 512 30 586 0 0 103.78 28.52 75.26

1132 512 30 590 0 0 104.49 28.71 75.78

1136 512 30 594 0 0 105.20 28.91 76.29

1140 512 30 598 0 0 105.90 29.10 76.80

1144 512 30 602 0 0 106.60 29.29 77.31

1148 512 30 606 0 0 107.31 29.49 77.82

1152 512 30 610 0 0 108.02 29.68 78.34

1156 512 30 614 0 0 108.73 29.88 78.85

1160 512 30 618 0 0 109.43 30.07 79.36

1164 512 30 622 0 0 110.13 30.26 79.87

1168 512 30 626 0 0 110.84 30.46 80.38

1172 512 30 630 0 0 111.55 30.65 80.90

1176 512 30 634 0 0 112.26 30.85 81.41

1180 512 30 638 0 0 112.96 31.04 81.92

1184 512 30 642 0 0 113.66 31.23 82.43

1188 512 30 646 0 0 114.37 31.43 82.94

1192 512 30 650 0 0 115.08 31.62 83.46

1196 512 30 654 0 0 115.79 31.82 83.97

1200 512 30 658 0 0 116.49 32.01 84.48

1204 512 30 662 0 0 117.19 32.20 84.99

1208 512 30 666 0 0 117.90 32.40 85.50

1212 512 30 670 0 0 118.61 32.59 86.02

1216 512 30 674 0 0 119.32 32.79 86.53

1220 512 30 678 0 0 120.02 32.98 87.04

1224 512 30 682 0 0 120.72 33.17 87.55

1228 512 30 686 0 0 121.43 33.37 88.06

1232 512 30 690 0 0 122.14 33.56 88.58

1236 512 30 694 0 0 122.85 33.76 89.09

1240 512 30 698 0 0 123.55 33.95 89.60

1244 512 30 702 0 0 124.25 34.14 90.11

1248 512 30 706 0 0 124.96 34.34 90.62

1252 512 30 710 0 0 125.67 34.53 91.14

1256 512 30 714 0 0 126.38 34.73 91.65

1260 512 30 718 0 0 127.08 34.92 92.16

1264 512 30 722 0 0 127.78 35.11 92.67

1268 512 30 726 0 0 128.49 35.31 93.18


30



Earnings at the LEL



Earnings above






Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

1272 512 30 730 0 0 129.20 35.50 93.70

1276 512 30 734 0 0 129.91 35.70 94.21

1280 512 30 738 0 0 130.61 35.89 94.72

1284 512 30 742 0 0 131.31 36.08 95.23

1288 512 30 746 0 0 132.02 36.28 95.74

1292 512 30 750 0 0 132.73 36.47 96.26

1296 512 30 754 0 0 133.44 36.67 96.77

1300 512 30 758 0 0 134.14 36.86 97.28

1304 512 30 762 0 0 134.84 37.05 97.79

1308 512 30 766 0 0 135.55 37.25 98.30

1312 512 30 770 0 0 136.26 37.44 98.82

1316 512 30 774 0 0 136.97 37.64 99.33

1320 512 30 778 0 0 137.67 37.83 99.84

1324 512 30 782 0 0 138.37 38.02 100.35

1328 512 30 786 0 0 139.08 38.22 100.86

1332 512 30 790 0 0 139.79 38.41 101.38

1336 512 30 794 0 0 140.50 38.61 101.89

1340 512 30 798 0 0 141.20 38.80 102.40

1344 512 30 802 0 0 141.90 38.99 102.91

1348 512 30 806 0 0 142.61 39.19 103.42

1352 512 30 810 0 0 143.32 39.38 103.94

1356 512 30 814 0 0 144.03 39.58 104.45

1360 512 30 818 0 0 144.73 39.77 104.96

1364 512 30 822 0 0 145.43 39.96 105.47

1368 512 30 826 0 0 146.14 40.16 105.98

1372 512 30 830 0 0 146.85 40.35 106.50

1376 512 30 834 0 0 147.56 40.55 107.01

1380 512 30 838 0 0 148.26 40.74 107.52

1384 512 30 842 0 0 148.96 40.93 108.03

1388 512 30 846 0 0 149.67 41.13 108.54

1392 512 30 850 0 0 150.38 41.32 109.06

1396 512 30 854 0 0 151.09 41.52 109.57

1400 512 30 858 0 0 151.79 41.71 110.08

1404 512 30 862 0 0 152.49 41.90 110.59

1408 512 30 866 0 0 153.20 42.10 111.10

1412 512 30 870 0 0 153.91 42.29 111.62

1416 512 30 874 0 0 154.62 42.49 112.13

1420 512 30 878 0 0 155.32 42.68 112.64

1424 512 30 882 0 0 156.02 42.87 113.15

1428 512 30 886 0 0 156.73 43.07 113.66

1432 512 30 890 0 0 157.44 43.26 114.18

1436 512 30 894 0 0 158.15 43.46 114.69

1440 512 30 898 0 0 158.85 43.65 115.20

1444 512 30 902 0 0 159.55 43.84 115.71


31



Earnings at the LEL



Earnings above






Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

1448 512 30 906 0 0 160.26 44.04 116.22

1452 512 30 910 0 0 160.97 44.23 116.74

1456 512 30 914 0 0 161.68 44.43 117.25

1460 512 30 918 0 0 162.38 44.62 117.76

1464 512 30 922 0 0 163.08 44.81 118.27

1468 512 30 926 0 0 163.79 45.01 118.78

1472 512 30 930 0 0 164.50 45.20 119.30

1476 512 30 934 0 0 165.21 45.40 119.81

1480 512 30 938 0 0 165.91 45.59 120.32

1484 512 30 942 0 0 166.61 45.78 120.83

1488 512 30 946 0 0 167.32 45.98 121.34

1492 512 30 950 0 0 168.03 46.17 121.86

1496 512 30 954 0 0 168.74 46.37 122.37

1500 512 30 958 0 0 169.44 46.56 122.88

1504 512 30 962 0 0 170.14 46.75 123.39

1508 512 30 966 0 0 170.85 46.95 123.90

1512 512 30 970 0 0 171.56 47.14 124.42

1516 512 30 974 0 0 172.27 47.34 124.93

1520 512 30 978 0 0 172.97 47.53 125.44

1524 512 30 982 0 0 173.67 47.72 125.95

1528 512 30 986 0 0 174.38 47.92 126.46

1532 512 30 990 0 0 175.09 48.11 126.98

1536 512 30 994 0 0 175.80 48.31 127.49

1540 512 30 998 0 0 176.50 48.50 128.00

1544 512 30 1002 0 0 177.20 48.69 128.51

1548 512 30 1006 0 0 177.91 48.89 129.02

1552 512 30 1010 0 0 178.62 49.08 129.54

1556 512 30 1014 0 0 179.33 49.28 130.05

1560 512 30 1018 0 0 180.03 49.47 130.56

1564 512 30 1022 0 0 180.73 49.66 131.07

1568 512 30 1026 0 0 181.44 49.86 131.58

1572 512 30 1030 0 0 182.15 50.05 132.10

1576 512 30 1034 0 0 182.86 50.25 132.61

1580 512 30 1038 0 0 183.56 50.44 133.12

1584 512 30 1042 0 0 184.26 50.63 133.63

1588 512 30 1046 0 0 184.97 50.83 134.14

1592 512 30 1050 0 0 185.68 51.02 134.66

1596 512 30 1054 0 0 186.39 51.22 135.17

1600 512 30 1058 0 0 187.09 51.41 135.68

1604 512 30 1062 0 0 187.79 51.60 136.19

1608 512 30 1066 0 0 188.50 51.80 136.70

1612 512 30 1070 0 0 189.21 51.99 137.22

1616 512 30 1074 0 0 189.92 52.19 137.73

1620 512 30 1078 0 0 190.62 52.38 138.24


32



Earnings at the LEL



Earnings above






Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

1624 512 30 1082 0 0 191.32 52.57 138.75

1628 512 30 1086 0 0 192.03 52.77 139.26

1632 512 30 1090 0 0 192.74 52.96 139.78

1636 512 30 1094 0 0 193.45 53.16 140.29

1640 512 30 1098 0 0 194.15 53.35 140.80

1644 512 30 1102 0 0 194.85 53.54 141.31

1648 512 30 1106 0 0 195.56 53.74 141.82

1652 512 30 1110 0 0 196.27 53.93 142.34

1656 512 30 1114 0 0 196.98 54.13 142.85

1660 512 30 1118 0 0 197.68 54.32 143.36

1664 512 30 1122 0 0 198.38 54.51 143.87

1668 512 30 1126 0 0 199.09 54.71 144.38

1672 512 30 1130 0 0 199.80 54.90 144.90

1676 512 30 1134 0 0 200.51 55.10 145.41

1680 512 30 1138 0 0 201.21 55.29 145.92

1684 512 30 1142 0 0 201.91 55.48 146.43

1688 512 30 1146 0 0 202.62 55.68 146.94

1692 512 30 1150 0 0 203.33 55.87 147.46

1696 512 30 1154 0 0 204.04 56.07 147.97

1700 512 30 1158 0 0 204.74 56.26 148.48

1704 512 30 1162 0 0 205.44 56.45 148.99

1708 512 30 1166 0 0 206.15 56.65 149.50

1712 512 30 1170 0 0 206.86 56.84 150.02

1716 512 30 1174 0 0 207.57 57.04 150.53

1720 512 30 1178 0 0 208.27 57.23 151.04

1724 512 30 1182 0 0 208.97 57.42 151.55

1728 512 30 1186 0 0 209.68 57.62 152.06

1732 512 30 1190 0 0 210.39 57.81 152.58

1736 512 30 1194 0 0 211.10 58.01 153.09

1740 512 30 1198 0 0 211.80 58.20 153.60

1744 512 30 1202 0 0 212.50 58.39 154.11

1748 512 30 1206 0 0 213.21 58.59 154.62

1752 512 30 1210 0 0 213.92 58.78 155.14

1756 512 30 1214 0 0 214.63 58.98 155.65

1760 512 30 1218 0 0 215.33 59.17 156.16

1764 512 30 1222 0 0 216.03 59.36 156.67

1768 512 30 1226 0 0 216.74 59.56 157.18

1772 512 30 1230 0 0 217.45 59.75 157.70

1776 512 30 1234 0 0 218.16 59.95 158.21

1780 512 30 1238 0 0 218.86 60.14 158.72

1784 512 30 1242 0 0 219.56 60.33 159.23

1788 512 30 1246 0 0 220.27 60.53 159.74

1792 512 30 1250 0 0 220.98 60.72 160.26

1796 512 30 1254 0 0 221.69 60.92 160.77


33



Earnings at the LEL



Earnings above






Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

1800 512 30 1258 0 0 222.39 61.11 161.28

1804 512 30 1262 0 0 223.09 61.30 161.79

1808 512 30 1266 0 0 223.80 61.50 162.30

1812 512 30 1270 0 0 224.51 61.69 162.82

1816 512 30 1274 0 0 225.22 61.89 163.33

1820 512 30 1278 0 0 225.92 62.08 163.84

1824 512 30 1282 0 0 226.62 62.27 164.35

1828 512 30 1286 0 0 227.33 62.47 164.86

1832 512 30 1290 0 0 228.04 62.66 165.38

1836 512 30 1294 0 0 228.75 62.86 165.89

1840 512 30 1298 0 0 229.45 63.05 166.40

1844 512 30 1302 0 0 230.15 63.24 166.91

1848 512 30 1306 0 0 230.86 63.44 167.42

1852 512 30 1310 0 0 231.57 63.63 167.94

1856 512 30 1314 0 0 232.28 63.83 168.45

1860 512 30 1318 0 0 232.98 64.02 168.96

1864 512 30 1322 0 0 233.68 64.21 169.47

1868 512 30 1326 0 0 234.39 64.41 169.98

1872 512 30 1330 0 0 235.10 64.60 170.50

1876 512 30 1334 0 0 235.81 64.80 171.01

1880 512 30 1338 0 0 236.51 64.99 171.52

1884 512 30 1342 0 0 237.21 65.18 172.03

1888 512 30 1346 0 0 237.92 65.38 172.54

1892 512 30 1350 0 0 238.63 65.57 173.06

1896 512 30 1354 0 0 239.34 65.77 173.57

1900 512 30 1358 0 0 240.04 65.96 174.08

1904 512 30 1362 0 0 240.74 66.15 174.59

1908 512 30 1366 0 0 241.45 66.35 175.10

1912 512 30 1370 0 0 242.16 66.54 175.62

1916 512 30 1374 0 0 242.87 66.74 176.13

1920 512 30 1378 0 0 243.57 66.93 176.64

1924 512 30 1382 0 0 244.27 67.12 177.15

1928 512 30 1386 0 0 244.98 67.32 177.66

1932 512 30 1390 0 0 245.69 67.51 178.18

1936 512 30 1394 0 0 246.40 67.71 178.69

1940 512 30 1398 0 0 247.10 67.90 179.20

1944 512 30 1402 0 0 247.80 68.09 179.71

1948 512 30 1406 0 0 248.51 68.29 180.22

1952 512 30 1410 0 0 249.22 68.48 180.74

1956 512 30 1414 0 0 249.93 68.68 181.25

1960 512 30 1418 0 0 250.63 68.87 181.76

1964 512 30 1422 0 0 251.33 69.06 182.27

1968 512 30 1426 0 0 252.04 69.26 182.78

1972 512 30 1430 0 0 252.75 69.45 183.30


34



Earnings at the LEL



Earnings above






Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

1976 512 30 1434 0 0 253.46 69.65 183.81

1980 512 30 1438 0 0 254.16 69.84 184.32

1984 512 30 1442 0 0 254.86 70.03 184.83

1988 512 30 1446 0 0 255.57 70.23 185.34

1992 512 30 1450 0 0 256.28 70.42 185.86

1996 512 30 1454 0 0 256.99 70.62 186.37

2000 512 30 1458 0 0 257.69 70.81 186.88

2004 512 30 1462 0 0 258.39 71.00 187.39

2008 512 30 1466 0 0 259.10 71.20 187.90

2012 512 30 1470 0 0 259.81 71.39 188.42

2016 512 30 1474 0 0 260.52 71.59 188.93

2020 512 30 1478 0 0 261.22 71.78 189.44

2024 512 30 1482 0 0 261.92 71.97 189.95

2028 512 30 1486 0 0 262.63 72.17 190.46

2032 512 30 1490 0 0 263.34 72.36 190.98

2036 512 30 1494 0 0 264.05 72.56 191.49

2040 512 30 1498 0 0 264.75 72.75 192.00

2044 512 30 1502 0 0 265.45 72.94 192.51

2048 512 30 1506 0 0 266.16 73.14 193.02

2052 512 30 1510 0 0 266.87 73.33 193.54

2056 512 30 1514 0 0 267.58 73.53 194.05

2060 512 30 1518 0 0 268.28 73.72 194.56

2064 512 30 1522 0 0 268.98 73.91 195.07

2068 512 30 1526 0 0 269.69 74.11 195.58

2072 512 30 1530 0 0 270.40 74.30 196.10

2076 512 30 1534 0 0 271.11 74.50 196.61

2080 512 30 1538 0 0 271.81 74.69 197.12

2084 512 30 1542 0 0 272.51 74.88 197.63

2088 512 30 1546 0 0 273.22 75.08 198.14

2092 512 30 1550 0 0 273.93 75.27 198.66

2096 512 30 1554 0 0 274.64 75.47 199.17

2100 512 30 1558 0 0 275.34 75.66 199.68

2104 512 30 1562 0 0 276.04 75.85 200.19

2108 512 30 1566 0 0 276.75 76.05 200.70

2112 512 30 1570 0 0 277.46 76.24 201.22

2116 512 30 1574 0 0 278.17 76.44 201.73

2120 512 30 1578 0 0 278.87 76.63 202.24

2124 512 30 1582 0 0 279.57 76.82 202.75

2128 512 30 1586 0 0 280.28 77.02 203.26

2132 512 30 1590 0 0 280.99 77.21 203.78

2136 512 30 1594 0 0 281.70 77.41 204.29

2140 512 30 1598 0 0 282.40 77.60 204.80

2144 512 30 1602 0 0 283.10 77.79 205.31

2148 512 30 1606 0 0 283.81 77.99 205.82


35



Earnings at the LEL



Earnings above






Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

2152 512 30 1610 0 0 284.52 78.18 206.34

2156 512 30 1614 0 0 285.23 78.38 206.85

2160 512 30 1618 0 0 285.93 78.57 207.36

2164 512 30 1622 0 0 286.63 78.76 207.87

2168 512 30 1626 0 0 287.34 78.96 208.38

2172 512 30 1630 0 0 288.05 79.15 208.90

2176 512 30 1634 0 0 288.76 79.35 209.41

2180 512 30 1638 0 0 289.46 79.54 209.92

2184 512 30 1642 0 0 290.16 79.73 210.43

2188 512 30 1646 0 0 290.87 79.93 210.94

2192 512 30 1650 0 0 291.58 80.12 211.46

2196 512 30 1654 0 0 292.29 80.32 211.97

2200 512 30 1658 0 0 292.99 80.51 212.48

2204 512 30 1662 0 0 293.69 80.70 212.99

2208 512 30 1666 0 0 294.40 80.90 213.50

2212 512 30 1670 0 0 295.11 81.09 214.02

2216 512 30 1674 0 0 295.82 81.29 214.53

2220 512 30 1678 0 0 296.52 81.48 215.04

2224 512 30 1682 0 0 297.22 81.67 215.55

2228 512 30 1686 0 0 297.93 81.87 216.06

2232 512 30 1690 0 0 298.64 82.06 216.58

2236 512 30 1694 0 0 299.35 82.26 217.09

2240 512 30 1698 0 0 300.05 82.45 217.60

2244 512 30 1702 0 0 300.75 82.64 218.11

2248 512 30 1706 0 0 301.46 82.84 218.62

2252 512 30 1710 0 0 302.17 83.03 219.14

2256 512 30 1714 0 0 302.88 83.23 219.65

2260 512 30 1718 0 0 303.58 83.42 220.16

2264 512 30 1722 0 0 304.28 83.61 220.67

2268 512 30 1726 0 0 304.99 83.81 221.18

2272 512 30 1730 0 0 305.70 84.00 221.70

2276 512 30 1734 0 0 306.41 84.20 222.21

2280 512 30 1738 0 0 307.11 84.39 222.72

2284 512 30 1742 0 0 307.81 84.58 223.23

2288 512 30 1746 0 0 308.52 84.78 223.74

2292 512 30 1750 0 0 309.23 84.97 224.26

2296 512 30 1754 0 0 309.94 85.17 224.77

2300 512 30 1758 0 0 310.64 85.36 225.28

2304 512 30 1762 0 0 311.34 85.55 225.79

2308 512 30 1766 0 0 312.05 85.75 226.30

2312 512 30 1770 0 0 312.76 85.94 226.82

2316 512 30 1774 0 0 313.47 86.14 227.33

2320 512 30 1778 0 0 314.17 86.33 227.84

2324 512 30 1782 0 0 314.87 86.52 228.35


36



Earnings at the LEL



Earnings above






Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

2328 512 30 1786 0 0 315.58 86.72 228.86

2332 512 30 1790 0 0 316.29 86.91 229.38

2336 512 30 1794 0 0 317.00 87.11 229.89

2340 512 30 1798 0 0 317.70 87.30 230.40

2344 512 30 1802 0 0 318.40 87.49 230.91

2348 512 30 1806 0 0 319.11 87.69 231.42

2352 512 30 1810 0 0 319.82 87.88 231.94

2356 512 30 1814 0 0 320.53 88.08 232.45

2360 512 30 1818 0 0 321.23 88.27 232.96

2364 512 30 1822 0 0 321.93 88.46 233.47

2368 512 30 1826 0 0 322.64 88.66 233.98

2372 512 30 1830 0 0 323.35 88.85 234.50

2376 512 30 1834 0 0 324.06 89.05 235.01

2380 512 30 1838 0 0 324.76 89.24 235.52

2384 512 30 1842 0 0 325.46 89.43 236.03

2388 512 30 1846 0 0 326.17 89.63 236.54

2392 512 30 1850 0 0 326.88 89.82 237.06

2396 512 30 1854 0 0 327.59 90.02 237.57

2400 512 30 1858 0 0 328.29 90.21 238.08

2404 512 30 1862 0 0 328.99 90.40 238.59

2408 512 30 1866 0 0 329.70 90.60 239.10

2412 512 30 1870 0 0 330.41 90.79 239.62

2416 512 30 1874 0 0 331.12 90.99 240.13

2420 512 30 1878 0 0 331.82 91.18 240.64

2424 512 30 1882 0 0 332.52 91.37 241.15

2428 512 30 1886 0 0 333.23 91.57 241.66

2432 512 30 1890 0 0 333.94 91.76 242.18

2436 512 30 1894 0 0 334.65 91.96 242.69

2440 512 30 1898 0 0 335.35 92.15 243.20

2444 512 30 1902 0 0 336.05 92.34 243.71

2448 512 30 1906 0 0 336.76 92.54 244.22

2452 512 30 1910 0 0 337.47 92.73 244.74

2456 512 30 1914 0 0 338.18 92.93 245.25

2460 512 30 1918 0 0 338.88 93.12 245.76

2464 512 30 1922 0 0 339.58 93.31 246.27

2468 512 30 1926 0 0 340.29 93.51 246.78

2472 512 30 1930 0 0 341.00 93.70 247.30

2476 512 30 1934 0 0 341.71 93.90 247.81

2480 512 30 1938 0 0 342.41 94.09 248.32

2484 512 30 1942 0 0 343.11 94.28 248.83

2488 512 30 1946 0 0 343.82 94.48 249.34

2492 512 30 1950 0 0 344.53 94.67 249.86

2496 512 30 1954 0 0 345.24 94.87 250.37

2500 512 30 1958 0 0 345.94 95.06 250.88


37



Earnings at the LEL



Earnings above






Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

2504 512 30 1962 0 0 346.64 95.25 251.39

2508 512 30 1966 0 0 347.35 95.45 251.90

2512 512 30 1970 0 0 348.06 95.64 252.42

2516 512 30 1974 0 0 348.77 95.84 252.93

2520 512 30 1978 0 0 349.47 96.03 253.44

2524 512 30 1982 0 0 350.17 96.22 253.95

2528 512 30 1986 0 0 350.88 96.42 254.46

2532 512 30 1990 0 0 351.59 96.61 254.98

2536 512 30 1994 0 0 352.30 96.81 255.49

2540 512 30 1998 0 0 353.00 97.00 256.00

2544 512 30 2002 0 0 353.70 97.19 256.51

2548 512 30 2006 0 0 354.41 97.39 257.02

2552 512 30 2010 0 0 355.12 97.58 257.54

2556 512 30 2014 0 0 355.83 97.78 258.05

2560 512 30 2018 0 0 356.53 97.97 258.56

2564 512 30 2022 0 0 357.23 98.16 259.07

2568 512 30 2026 0 0 357.94 98.36 259.58

2572 512 30 2030 0 0 358.65 98.55 260.10

2576 512 30 2034 0 0 359.36 98.75 260.61

2580 512 30 2038 0 0 360.06 98.94 261.12

2584 512 30 2042 0 0 360.76 99.13 261.63

2588 512 30 2046 0 0 361.47 99.33 262.14

2592 512 30 2050 0 0 362.18 99.52 262.66

2596 512 30 2054 0 0 362.89 99.72 263.17

2600 512 30 2058 0 0 363.59 99.91 263.68

2604 512 30 2062 0 0 364.29 100.10 264.19

2608 512 30 2066 0 0 365.00 100.30 264.70

2612 512 30 2070 0 0 365.71 100.49 265.22

2616 512 30 2074 0 0 366.42 100.69 265.73

2620 512 30 2078 0 0 367.12 100.88 266.24

2624 512 30 2082 0 0 367.82 101.07 266.75

2628 512 30 2086 0 0 368.53 101.27 267.26

2632 512 30 2090 0 0 369.24 101.46 267.78

2636 512 30 2094 0 0 369.95 101.66 268.29

2640 512 30 2098 0 0 370.65 101.85 268.80

2644 512 30 2102 0 0 371.35 102.04 269.31

2648 512 30 2106 0 0 372.06 102.24 269.82

2652 512 30 2110 0 0 372.77 102.43 270.34

2656 512 30 2114 0 0 373.48 102.63 270.85

2660 512 30 2118 0 0 374.18 102.82 271.36

2664 512 30 2122 0 0 374.88 103.01 271.87

2668 512 30 2126 0 0 375.59 103.21 272.38

2672 512 30 2130 0 0 376.30 103.40 272.90

2676 512 30 2134 0 0 377.01 103.60 273.41


38



Earnings at the LEL



Earnings above






Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

2680 512 30 2138 0 0 377.71 103.79 273.92

2684 512 30 2142 0 0 378.41 103.98 274.43

2688 512 30 2146 0 0 379.12 104.18 274.94

2692 512 30 2150 0 0 379.83 104.37 275.46

2696 512 30 2154 0 0 380.54 104.57 275.97

2700 512 30 2158 0 0 381.24 104.76 276.48

2704 512 30 2162 0 0 381.94 104.95 276.99

2708 512 30 2166 0 0 382.65 105.15 277.50

2712 512 30 2170 0 0 383.36 105.34 278.02

2716 512 30 2174 0 0 384.07 105.54 278.53

2720 512 30 2178 0 0 384.77 105.73 279.04

2724 512 30 2182 0 0 385.47 105.92 279.55

2728 512 30 2186 0 0 386.18 106.12 280.06

2732 512 30 2190 0 0 386.89 106.31 280.58

2736 512 30 2194 0 0 387.60 106.51 281.09

2740 512 30 2198 0 0 388.30 106.70 281.60

2744 512 30 2202 0 0 389.00 106.89 282.11

2748 512 30 2206 0 0 389.71 107.09 282.62

2752 512 30 2210 0 0 390.42 107.28 283.14

2756 512 30 2214 0 0 391.13 107.48 283.65

2760 512 30 2218 0 0 391.83 107.67 284.16

2764 512 30 2222 0 0 392.53 107.86 284.67

2768 512 30 2226 0 0 393.24 108.06 285.18

2772 512 30 2230 0 0 393.95 108.25 285.70

2776 512 30 2234 0 0 394.66 108.45 286.21

2780 512 30 2238 0 0 395.36 108.64 286.72

2784 512 30 2242 0 0 396.06 108.83 287.23

2788 512 30 2246 0 0 396.77 109.03 287.74

2792 512 30 2250 0 0 397.48 109.22 288.26

2796 512 30 2254 0 0 398.19 109.42 288.77

2800 512 30 2258 0 0 398.89 109.61 289.28

2804 512 30 2262 0 0 399.59 109.80 289.79

2808 512 30 2266 0 0 400.30 110.00 290.30

2812 512 30 2270 0 0 401.01 110.19 290.82

2816 512 30 2274 0 0 401.72 110.39 291.33

2820 512 30 2278 0 0 402.42 110.58 291.84

2824 512 30 2282 0 0 403.12 110.77 292.35

2828 512 30 2286 0 0 403.83 110.97 292.86

2832 512 30 2290 0 0 404.54 111.16 293.38

2836 512 30 2294 0 0 405.25 111.36 293.89

2840 512 30 2298 0 0 405.95 111.55 294.40

2844 512 30 2302 0 0 406.65 111.74 294.91

2848 512 30 2306 0 0 407.36 111.94 295.42

2852 512 30 2310 0 0 408.07 112.13 295.94


39



Earnings at the LEL



Earnings above






Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

2856 512 30 2314 0 0 408.78 112.33 296.45

2860 512 30 2318 0 0 409.48 112.52 296.96

2864 512 30 2322 0 0 410.18 112.71 297.47

2868 512 30 2326 0 0 410.89 112.91 297.98

2872 512 30 2330 0 0 411.60 113.10 298.50

2876 512 30 2334 0 0 412.31 113.30 299.01

2880 512 30 2338 0 0 413.01 113.49 299.52

2884 512 30 2342 0 0 413.71 113.68 300.03

2888 512 30 2346 0 0 414.42 113.88 300.54

2892 512 30 2350 0 0 415.13 114.07 301.06

2896 512 30 2354 0 0 415.84 114.27 301.57

2900 512 30 2358 0 0 416.54 114.46 302.08

2904 512 30 2362 0 0 417.24 114.65 302.59

2908 512 30 2366 0 0 417.95 114.85 303.10

2912 512 30 2370 0 0 418.66 115.04 303.62

2916 512 30 2374 0 0 419.37 115.24 304.13

2920 512 30 2378 0 0 420.07 115.43 304.64

2924 512 30 2382 0 0 420.77 115.62 305.15

2928 512 30 2386 0 0 421.48 115.82 305.66

2932 512 30 2390 0 0 422.19 116.01 306.18

2936 512 30 2394 0 0 422.90 116.21 306.69

2940 512 30 2398 0 0 423.60 116.40 307.20

2944 512 30 2402 0 0 424.30 116.59 307.71

2948 512 30 2406 0 0 425.01 116.79 308.22

2952 512 30 2410 0 0 425.72 116.98 308.74

2956 512 30 2414 0 0 426.43 117.18 309.25

2960 512 30 2418 0 0 427.13 117.37 309.76

2964 512 30 2422 0 0 427.83 117.56 310.27

2968 512 30 2426 0 0 428.54 117.76 310.78

2972 512 30 2430 0 0 429.25 117.95 311.30

2976 512 30 2434 0 0 429.96 118.15 311.81

2980 512 30 2438 0 0 430.66 118.34 312.32

2984 512 30 2442 0 0 431.36 118.53 312.83

2988 512 30 2446 0 0 432.07 118.73 313.34

2992 512 30 2450 0 0 432.78 118.92 313.86

2996 512 30 2454 0 0 433.49 119.12 314.37

3000 512 30 2458 0 0 434.19 119.31 314.88

3004 512 30 2462 0 0 434.89 119.50 315.39

3008 512 30 2466 0 0 435.60 119.70 315.90

3012 512 30 2470 0 0 436.31 119.89 316.42

3016 512 30 2474 0 0 437.02 120.09 316.93

3020 512 30 2478 0 0 437.72 120.28 317.44

3024 512 30 2482 0 0 438.42 120.47 317.95

3028 512 30 2486 0 0 439.13 120.67 318.46


40



Earnings at the LEL



Earnings above






Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

3032 512 30 2490 0 0 439.84 120.86 318.98

3036 512 30 2494 0 0 440.55 121.06 319.49

3040 512 30 2498 0 0 441.25 121.25 320.00

3044 512 30 2502 0 0 441.95 121.44 320.51

3048 512 30 2506 0 0 442.66 121.64 321.02

3052 512 30 2510 0 0 443.37 121.83 321.54

3056 512 30 2514 0 0 444.08 122.03 322.05

3060 512 30 2518 0 0 444.78 122.22 322.56

3064 512 30 2522 0 0 445.48 122.41 323.07

3068 512 30 2526 0 0 446.19 122.61 323.58

3072 512 30 2530 0 0 446.90 122.80 324.10

3076 512 30 2534 0 0 447.61 123.00 324.61

3080 512 30 2538 0 0 448.31 123.19 325.12

3084 512 30 2542 0 0 449.01 123.38 325.63

3088 512 30 2546 0 0 449.72 123.58 326.14

3092 512 30 2550 0 0 450.43 123.77 326.66

3096 512 30 2554 0 0 451.14 123.97 327.17

3100 512 30 2558 0 0 451.84 124.16 327.68

3104 512 30 2562 0 0 452.54 124.35 328.19

3108 512 30 2566 0 0 453.25 124.55 328.70

3112 512 30 2570 0 0 453.96 124.74 329.22

3116 512 30 2574 0 0 454.67 124.94 329.73

3120 512 30 2578 0 0 455.37 125.13 330.24

3124 512 30 2582 0 0 456.07 125.32 330.75

3128 512 30 2586 0 0 456.78 125.52 331.26

3132 512 30 2590 0 0 457.49 125.71 331.78

3136 512 30 2594 0 0 458.20 125.91 332.29

3140 512 30 2598 0 0 458.90 126.10 332.80

3144 512 30 2602 0 0 459.60 126.29 333.31

3148 512 30 2606 0 0 460.31 126.49 333.82

3152 512 30 2610 0 0 461.02 126.68 334.34

3156 512 30 2614 0 0 461.73 126.88 334.85

3160 512 30 2618 0 0 462.43 127.07 335.36

3164 512 30 2622 0 0 463.13 127.26 335.87

3168 512 30 2626 0 0 463.84 127.46 336.38

3172 512 30 2630 0 0 464.55 127.65 336.90

3176 512 30 2634 0 0 465.26 127.85 337.41

3180 512 30 2638 0 0 465.96 128.04 337.92

3184 512 30 2642 0 0 466.66 128.23 338.43

3188 512 30 2646 0 0 467.37 128.43 338.94

3192 512 30 2650 0 0 468.08 128.62 339.46

3196 512 30 2654 0 0 468.79 128.82 339.97

3200 512 30 2658 0 0 469.49 129.01 340.48

3204 512 30 2662 0 0 470.19 129.20 340.99

3208 512 30 2666 0 0 470.90 129.40 341.50


41



Earnings at the LEL



Earnings above






Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

3212 512 30 2670 0 0 471.61 129.59 342.02

3216 512 30 2674 0 0 472.32 129.79 342.53

3220 512 30 2678 0 0 473.02 129.98 343.04

3224 512 30 2682 0 0 473.72 130.17 343.55

3228 512 30 2686 0 0 474.43 130.37 344.06

3232 512 30 2690 0 0 475.14 130.56 344.58

3236 512 30 2694 0 0 475.85 130.76 345.09

3240 512 30 2698 0 0 476.55 130.95 345.60

3244 512 30 2702 0 0 477.25 131.14 346.11

3248 512 30 2706 0 0 477.96 131.34 346.62

3252 512 30 2710 0 0 478.67 131.53 347.14

3256 512 30 2714 0 0 479.38 131.73 347.65

3260 512 30 2718 0 0 480.08 131.92 348.16

3264 512 30 2722 0 0 480.78 132.11 348.67

3268 512 30 2726 0 0 481.49 132.31 349.18

3272 512 30 2730 0 0 482.20 132.50 349.70

3276 512 30 2734 0 0 482.91 132.70 350.21

3280 512 30 2738 0 0 483.61 132.89 350.72

3284 512 30 2742 0 0 484.31 133.08 351.23

3288 512 30 2746 0 0 485.02 133.28 351.74

3292 512 30 2750 0 0 485.73 133.47 352.26

3296 512 30 2754 0 0 486.44 133.67 352.77

3300 512 30 2758 0 0 487.14 133.86 353.28

3304 512 30 2762 0 0 487.84 134.05 353.79

3308 512 30 2766 0 0 488.55 134.25 354.30

3312 512 30 2770 0 0 489.26 134.44 354.82

3316 512 30 2774 0 0 489.97 134.64 355.33

3320 512 30 2778 0 0 490.67 134.83 355.84

3324 512 30 2782 0 0 491.37 135.02 356.35

3328 512 30 2786 0 0 492.08 135.22 356.86

3332 512 30 2790 0 0 492.79 135.41 357.38

3336 512 30 2794 0 0 493.23 135.53 357.70

3337 512 30 2795 0 0 493.32 135.56 357.76

3338 512 30 2795 1 0 493.84 135.70 358.14

3342 512 30 2795 5 0 494.56 135.90 358.66

3346 512 30 2795 9 0 495.26 136.09 359.17

3350 512 30 2795 13 0 495.97 136.29 359.68

3354 512 30 2795 17 0 496.67 136.48 360.19

3358 512 30 2795 21 0 497.37 136.67 360.70

3362 512 30 2795 25 0 498.09 136.87 361.22

3366 512 30 2795 29 0 498.79 137.06 361.73

3370 512 30 2795 33 0 499.50 137.26 362.24

3374 512 30 2795 37 0 500.20 137.45 362.75

3378 512 30 2795 41 0 500.90 137.64 363.26


42

If the employee’s gross monthly pay is over £3398, go to page 82.



Earnings at the LEL



Earnings above the LEL, up to and including the PT





Earnings above the

UEL

Total of employee's

and employer's

contributions

Employee's contributions payable on all



1a 1b 1c 1d 1e 1f 1g

3382 512 30 2795 45 0 501.62 137.84 363.78

3386 512 30 2795 49 0 502.32 138.03 364.29

3390 512 30 2795 53 0 503.03 138.23 364.80

3394 512 30 2795 57 0 503.73 138.42 365.31

3398 512 30 2795 61 0 504.09 138.52 365.57

Weekly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter C

43

No NIC Liability, make no entries on forms T11 and T14



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

£ £ £ £ £ £ £ p £ p £ p



118 118 0 0 0 0 0.00 0.00 0.00

119 118 1 0 0 0 0.00 0.00 0.00

120 118 2 0 0 0 0.00 0.00 0.00

121 118 3 0 0 0 0.00 0.00 0.00

122 118 4 0 0 0 0.00 0.00 0.00

123 118 5 0 0 0 0.00 0.00 0.00

124 118 6 0 0 0 0.00 0.00 0.00

125 118 7 0 0 0 0.00 0.00 0.00

126 118 7 1 0 0 0.19 0.00 0.19

127 118 7 2 0 0 0.32 0.00 0.32

128 118 7 3 0 0 0.45 0.00 0.45

129 118 7 4 0 0 0.58 0.00 0.58

130 118 7 5 0 0 0.70 0.00 0.70

131 118 7 6 0 0 0.83 0.00 0.83

Weekly table for employees who are State Pension Age or over – employer only contributions for use from 6 April 2019 to 5 April 2020


employees who are State Pension Age or over, for whom you hold a valid certificate CA4140 or CF384

Use this table for

• enter ‘C’ in the space provided in the ‘End of Year Summary’ box of form T11

• copy the figures in columns 1a – 1g of the table to columns 1a – 1g of the Form T11


The figures in the left hand column of each table show steps between the LEL and the UEL. The NICs liability for each step is calculated 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.



44



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

132 118 7 7 0 0 0.96 0.00 0.96

133 118 7 8 0 0 1.09 0.00 1.09

134 118 7 9 0 0 1.22 0.00 1.22

135 118 7 10 0 0 1.34 0.00 1.34

136 118 7 11 0 0 1.47 0.00 1.47

137 118 7 12 0 0 1.60 0.00 1.60

138 118 7 13 0 0 1.73 0.00 1.73

139 118 7 14 0 0 1.86 0.00 1.86

140 118 7 15 0 0 1.98 0.00 1.98

141 118 7 16 0 0 2.11 0.00 2.11

142 118 7 17 0 0 2.24 0.00 2.24

143 118 7 18 0 0 2.37 0.00 2.37

144 118 7 19 0 0 2.50 0.00 2.50

145 118 7 20 0 0 2.62 0.00 2.62

146 118 7 21 0 0 2.75 0.00 2.75

147 118 7 22 0 0 2.88 0.00 2.88

148 118 7 23 0 0 3.01 0.00 3.01

149 118 7 24 0 0 3.14 0.00 3.14

150 118 7 25 0 0 3.26 0.00 3.26

151 118 7 26 0 0 3.39 0.00 3.39

152 118 7 27 0 0 3.52 0.00 3.52

153 118 7 28 0 0 3.65 0.00 3.65

154 118 7 29 0 0 3.78 0.00 3.78

155 118 7 30 0 0 3.90 0.00 3.90

156 118 7 31 0 0 4.03 0.00 4.03

157 118 7 32 0 0 4.16 0.00 4.16

158 118 7 33 0 0 4.29 0.00 4.29

159 118 7 34 0 0 4.42 0.00 4.42

160 118 7 35 0 0 4.54 0.00 4.54

161 118 7 36 0 0 4.67 0.00 4.67

162 118 7 37 0 0 4.80 0.00 4.80

163 118 7 38 0 0 4.93 0.00 4.93

164 118 7 39 0 0 5.06 0.00 5.06

165 118 7 40 0 0 5.18 0.00 5.18

166 118 7 41 0 0 5.31 0.00 5.31

167 118 7 42 0 0 5.44 0.00 5.44

168 118 7 43 0 0 5.57 0.00 5.57

169 118 7 44 0 0 5.70 0.00 5.70


45



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

170 118 7 45 0 0 5.82 0.00 5.82

171 118 7 46 0 0 5.95 0.00 5.95

172 118 7 47 0 0 6.08 0.00 6.08

173 118 7 48 0 0 6.21 0.00 6.21

174 118 7 49 0 0 6.34 0.00 6.34

175 118 7 50 0 0 6.46 0.00 6.46

176 118 7 51 0 0 6.59 0.00 6.59

177 118 7 52 0 0 6.72 0.00 6.72

178 118 7 53 0 0 6.85 0.00 6.85

179 118 7 54 0 0 6.98 0.00 6.98

180 118 7 55 0 0 7.10 0.00 7.10

181 118 7 56 0 0 7.23 0.00 7.23

182 118 7 57 0 0 7.36 0.00 7.36

183 118 7 58 0 0 7.49 0.00 7.49

184 118 7 59 0 0 7.62 0.00 7.62

185 118 7 60 0 0 7.74 0.00 7.74

186 118 7 61 0 0 7.87 0.00 7.87

187 118 7 62 0 0 8.00 0.00 8.00

188 118 7 63 0 0 8.13 0.00 8.13

189 118 7 64 0 0 8.26 0.00 8.26

190 118 7 65 0 0 8.38 0.00 8.38

191 118 7 66 0 0 8.51 0.00 8.51

192 118 7 67 0 0 8.64 0.00 8.64

193 118 7 68 0 0 8.77 0.00 8.77

194 118 7 69 0 0 8.90 0.00 8.90

195 118 7 70 0 0 9.02 0.00 9.02

196 118 7 71 0 0 9.15 0.00 9.15

197 118 7 72 0 0 9.28 0.00 9.28

198 118 7 73 0 0 9.41 0.00 9.41

199 118 7 74 0 0 9.54 0.00 9.54

200 118 7 75 0 0 9.66 0.00 9.66

201 118 7 76 0 0 9.79 0.00 9.79

202 118 7 77 0 0 9.92 0.00 9.92

203 118 7 78 0 0 10.05 0.00 10.05

204 118 7 79 0 0 10.18 0.00 10.18

205 118 7 80 0 0 10.30 0.00 10.30

206 118 7 81 0 0 10.43 0.00 10.43

207 118 7 82 0 0 10.56 0.00 10.56


46



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

208 118 7 83 0 0 10.69 0.00 10.69

209 118 7 84 0 0 10.82 0.00 10.82

210 118 7 85 0 0 10.94 0.00 10.94

211 118 7 86 0 0 11.07 0.00 11.07

212 118 7 87 0 0 11.20 0.00 11.20

213 118 7 88 0 0 11.33 0.00 11.33

214 118 7 89 0 0 11.46 0.00 11.46

215 118 7 90 0 0 11.58 0.00 11.58

216 118 7 91 0 0 11.71 0.00 11.71

217 118 7 92 0 0 11.84 0.00 11.84

218 118 7 93 0 0 11.97 0.00 11.97

219 118 7 94 0 0 12.10 0.00 12.10

220 118 7 95 0 0 12.22 0.00 12.22

221 118 7 96 0 0 12.35 0.00 12.35

222 118 7 97 0 0 12.48 0.00 12.48

223 118 7 98 0 0 12.61 0.00 12.61

224 118 7 99 0 0 12.74 0.00 12.74

225 118 7 100 0 0 12.86 0.00 12.86

226 118 7 101 0 0 12.99 0.00 12.99

227 118 7 102 0 0 13.12 0.00 13.12

228 118 7 103 0 0 13.25 0.00 13.25

229 118 7 104 0 0 13.38 0.00 13.38

230 118 7 105 0 0 13.50 0.00 13.50

231 118 7 106 0 0 13.63 0.00 13.63

232 118 7 107 0 0 13.76 0.00 13.76

233 118 7 108 0 0 13.89 0.00 13.89

234 118 7 109 0 0 14.02 0.00 14.02

235 118 7 110 0 0 14.14 0.00 14.14

236 118 7 111 0 0 14.27 0.00 14.27

237 118 7 112 0 0 14.40 0.00 14.40

238 118 7 113 0 0 14.53 0.00 14.53

239 118 7 114 0 0 14.66 0.00 14.66

240 118 7 115 0 0 14.78 0.00 14.78

241 118 7 116 0 0 14.91 0.00 14.91

242 118 7 117 0 0 15.04 0.00 15.04

243 118 7 118 0 0 15.17 0.00 15.17

244 118 7 119 0 0 15.30 0.00 15.30

245 118 7 120 0 0 15.42 0.00 15.42


47



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

246 118 7 121 0 0 15.55 0.00 15.55

247 118 7 122 0 0 15.68 0.00 15.68

248 118 7 123 0 0 15.81 0.00 15.81

249 118 7 124 0 0 15.94 0.00 15.94

250 118 7 125 0 0 16.06 0.00 16.06

251 118 7 126 0 0 16.19 0.00 16.19

252 118 7 127 0 0 16.32 0.00 16.32

253 118 7 128 0 0 16.45 0.00 16.45

254 118 7 129 0 0 16.58 0.00 16.58

255 118 7 130 0 0 16.70 0.00 16.70

256 118 7 131 0 0 16.83 0.00 16.83

257 118 7 132 0 0 16.96 0.00 16.96

258 118 7 133 0 0 17.09 0.00 17.09

259 118 7 134 0 0 17.22 0.00 17.22

260 118 7 135 0 0 17.34 0.00 17.34

261 118 7 136 0 0 17.47 0.00 17.47

262 118 7 137 0 0 17.60 0.00 17.60

263 118 7 138 0 0 17.73 0.00 17.73

264 118 7 139 0 0 17.86 0.00 17.86

265 118 7 140 0 0 17.98 0.00 17.98

266 118 7 141 0 0 18.11 0.00 18.11

267 118 7 142 0 0 18.24 0.00 18.24

268 118 7 143 0 0 18.37 0.00 18.37

269 118 7 144 0 0 18.50 0.00 18.50

270 118 7 145 0 0 18.62 0.00 18.62

271 118 7 146 0 0 18.75 0.00 18.75

272 118 7 147 0 0 18.88 0.00 18.88

273 118 7 148 0 0 19.01 0.00 19.01

274 118 7 149 0 0 19.14 0.00 19.14

275 118 7 150 0 0 19.26 0.00 19.26

276 118 7 151 0 0 19.39 0.00 19.39

277 118 7 152 0 0 19.52 0.00 19.52

278 118 7 153 0 0 19.65 0.00 19.65

279 118 7 154 0 0 19.78 0.00 19.78

280 118 7 155 0 0 19.90 0.00 19.90

281 118 7 156 0 0 20.03 0.00 20.03

282 118 7 157 0 0 20.16 0.00 20.16

283 118 7 158 0 0 20.29 0.00 20.29


48



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

284 118 7 159 0 0 20.42 0.00 20.42

285 118 7 160 0 0 20.54 0.00 20.54

286 118 7 161 0 0 20.67 0.00 20.67

287 118 7 162 0 0 20.80 0.00 20.80

288 118 7 163 0 0 20.93 0.00 20.93

289 118 7 164 0 0 21.06 0.00 21.06

290 118 7 165 0 0 21.18 0.00 21.18

291 118 7 166 0 0 21.31 0.00 21.31

292 118 7 167 0 0 21.44 0.00 21.44

293 118 7 168 0 0 21.57 0.00 21.57

294 118 7 169 0 0 21.70 0.00 21.70

295 118 7 170 0 0 21.82 0.00 21.82

296 118 7 171 0 0 21.95 0.00 21.95

297 118 7 172 0 0 22.08 0.00 22.08

298 118 7 173 0 0 22.21 0.00 22.21

299 118 7 174 0 0 22.34 0.00 22.34

300 118 7 175 0 0 22.46 0.00 22.46

301 118 7 176 0 0 22.59 0.00 22.59

302 118 7 177 0 0 22.72 0.00 22.72

303 118 7 178 0 0 22.85 0.00 22.85

304 118 7 179 0 0 22.98 0.00 22.98

305 118 7 180 0 0 23.10 0.00 23.10

306 118 7 181 0 0 23.23 0.00 23.23

307 118 7 182 0 0 23.36 0.00 23.36

308 118 7 183 0 0 23.49 0.00 23.49

309 118 7 184 0 0 23.62 0.00 23.62

310 118 7 185 0 0 23.74 0.00 23.74

311 118 7 186 0 0 23.87 0.00 23.87

312 118 7 187 0 0 24.00 0.00 24.00

313 118 7 188 0 0 24.13 0.00 24.13

314 118 7 189 0 0 24.26 0.00 24.26

315 118 7 190 0 0 24.38 0.00 24.38

316 118 7 191 0 0 24.51 0.00 24.51

317 118 7 192 0 0 24.64 0.00 24.64

318 118 7 193 0 0 24.77 0.00 24.77

319 118 7 194 0 0 24.90 0.00 24.90

320 118 7 195 0 0 25.02 0.00 25.02

321 118 7 196 0 0 25.15 0.00 25.15


49



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

322 118 7 197 0 0 25.28 0.00 25.28

323 118 7 198 0 0 25.41 0.00 25.41

324 118 7 199 0 0 25.54 0.00 25.54

325 118 7 200 0 0 25.66 0.00 25.66

326 118 7 201 0 0 25.79 0.00 25.79

327 118 7 202 0 0 25.92 0.00 25.92

328 118 7 203 0 0 26.05 0.00 26.05

329 118 7 204 0 0 26.18 0.00 26.18

330 118 7 205 0 0 26.30 0.00 26.30

331 118 7 206 0 0 26.43 0.00 26.43

332 118 7 207 0 0 26.56 0.00 26.56

333 118 7 208 0 0 26.69 0.00 26.69

334 118 7 209 0 0 26.82 0.00 26.82

335 118 7 210 0 0 26.94 0.00 26.94

336 118 7 211 0 0 27.07 0.00 27.07

337 118 7 212 0 0 27.20 0.00 27.20

338 118 7 213 0 0 27.33 0.00 27.33

339 118 7 214 0 0 27.46 0.00 27.46

340 118 7 215 0 0 27.58 0.00 27.58

341 118 7 216 0 0 27.71 0.00 27.71

342 118 7 217 0 0 27.84 0.00 27.84

343 118 7 218 0 0 27.97 0.00 27.97

344 118 7 219 0 0 28.10 0.00 28.10

345 118 7 220 0 0 28.22 0.00 28.22

346 118 7 221 0 0 28.35 0.00 28.35

347 118 7 222 0 0 28.48 0.00 28.48

348 118 7 223 0 0 28.61 0.00 28.61

349 118 7 224 0 0 28.74 0.00 28.74

350 118 7 225 0 0 28.86 0.00 28.86

351 118 7 226 0 0 28.99 0.00 28.99

352 118 7 227 0 0 29.12 0.00 29.12

353 118 7 228 0 0 29.25 0.00 29.25

354 118 7 229 0 0 29.38 0.00 29.38

355 118 7 230 0 0 29.50 0.00 29.50

356 118 7 231 0 0 29.63 0.00 29.63

357 118 7 232 0 0 29.76 0.00 29.76

358 118 7 233 0 0 29.89 0.00 29.89

359 118 7 234 0 0 30.02 0.00 30.02


50



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

360 118 7 235 0 0 30.14 0.00 30.14

361 118 7 236 0 0 30.27 0.00 30.27

362 118 7 237 0 0 30.40 0.00 30.40

363 118 7 238 0 0 30.53 0.00 30.53

364 118 7 239 0 0 30.66 0.00 30.66

365 118 7 240 0 0 30.78 0.00 30.78

366 118 7 241 0 0 30.91 0.00 30.91

367 118 7 242 0 0 31.04 0.00 31.04

368 118 7 243 0 0 31.17 0.00 31.17

369 118 7 244 0 0 31.30 0.00 31.30

370 118 7 245 0 0 31.42 0.00 31.42

371 118 7 246 0 0 31.55 0.00 31.55

372 118 7 247 0 0 31.68 0.00 31.68

373 118 7 248 0 0 31.81 0.00 31.81

374 118 7 249 0 0 31.94 0.00 31.94

375 118 7 250 0 0 32.06 0.00 32.06

376 118 7 251 0 0 32.19 0.00 32.19

377 118 7 252 0 0 32.32 0.00 32.32

378 118 7 253 0 0 32.45 0.00 32.45

379 118 7 254 0 0 32.58 0.00 32.58

380 118 7 255 0 0 32.70 0.00 32.70

381 118 7 256 0 0 32.83 0.00 32.83

382 118 7 257 0 0 32.96 0.00 32.96

383 118 7 258 0 0 33.09 0.00 33.09

384 118 7 259 0 0 33.22 0.00 33.22

385 118 7 260 0 0 33.34 0.00 33.34

386 118 7 261 0 0 33.47 0.00 33.47

387 118 7 262 0 0 33.60 0.00 33.60

388 118 7 263 0 0 33.73 0.00 33.73

389 118 7 264 0 0 33.86 0.00 33.86

390 118 7 265 0 0 33.98 0.00 33.98

391 118 7 266 0 0 34.11 0.00 34.11

392 118 7 267 0 0 34.24 0.00 34.24

393 118 7 268 0 0 34.37 0.00 34.37

394 118 7 269 0 0 34.50 0.00 34.50

395 118 7 270 0 0 34.62 0.00 34.62

396 118 7 271 0 0 34.75 0.00 34.75

397 118 7 272 0 0 34.88 0.00 34.88


51



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

398 118 7 273 0 0 35.01 0.00 35.01

399 118 7 274 0 0 35.14 0.00 35.14

400 118 7 275 0 0 35.26 0.00 35.26

401 118 7 276 0 0 35.39 0.00 35.39

402 118 7 277 0 0 35.52 0.00 35.52

403 118 7 278 0 0 35.65 0.00 35.65

404 118 7 279 0 0 35.78 0.00 35.78

405 118 7 280 0 0 35.90 0.00 35.90

406 118 7 281 0 0 36.03 0.00 36.03

407 118 7 282 0 0 36.16 0.00 36.16

408 118 7 283 0 0 36.29 0.00 36.29

409 118 7 284 0 0 36.42 0.00 36.42

410 118 7 285 0 0 36.54 0.00 36.54

411 118 7 286 0 0 36.67 0.00 36.67

412 118 7 287 0 0 36.80 0.00 36.80

413 118 7 288 0 0 36.93 0.00 36.93

414 118 7 289 0 0 37.06 0.00 37.06

415 118 7 290 0 0 37.18 0.00 37.18

416 118 7 291 0 0 37.31 0.00 37.31

417 118 7 292 0 0 37.44 0.00 37.44

418 118 7 293 0 0 37.57 0.00 37.57

419 118 7 294 0 0 37.70 0.00 37.70

420 118 7 295 0 0 37.82 0.00 37.82

421 118 7 296 0 0 37.95 0.00 37.95

422 118 7 297 0 0 38.08 0.00 38.08

423 118 7 298 0 0 38.21 0.00 38.21

424 118 7 299 0 0 38.34 0.00 38.34

425 118 7 300 0 0 38.46 0.00 38.46

426 118 7 301 0 0 38.59 0.00 38.59

427 118 7 302 0 0 38.72 0.00 38.72

428 118 7 303 0 0 38.85 0.00 38.85

429 118 7 304 0 0 38.98 0.00 38.98

430 118 7 305 0 0 39.10 0.00 39.10

431 118 7 306 0 0 39.23 0.00 39.23

432 118 7 307 0 0 39.36 0.00 39.36

433 118 7 308 0 0 39.49 0.00 39.49

434 118 7 309 0 0 39.62 0.00 39.62

435 118 7 310 0 0 39.74 0.00 39.74


52



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

436 118 7 311 0 0 39.87 0.00 39.87

437 118 7 312 0 0 40.00 0.00 40.00

438 118 7 313 0 0 40.13 0.00 40.13

439 118 7 314 0 0 40.26 0.00 40.26

440 118 7 315 0 0 40.38 0.00 40.38

441 118 7 316 0 0 40.51 0.00 40.51

442 118 7 317 0 0 40.64 0.00 40.64

443 118 7 318 0 0 40.77 0.00 40.77

444 118 7 319 0 0 40.90 0.00 40.90

445 118 7 320 0 0 41.02 0.00 41.02

446 118 7 321 0 0 41.15 0.00 41.15

447 118 7 322 0 0 41.28 0.00 41.28

448 118 7 323 0 0 41.41 0.00 41.41

449 118 7 324 0 0 41.54 0.00 41.54

450 118 7 325 0 0 41.66 0.00 41.66

451 118 7 326 0 0 41.79 0.00 41.79

452 118 7 327 0 0 41.92 0.00 41.92

453 118 7 328 0 0 42.05 0.00 42.05

454 118 7 329 0 0 42.18 0.00 42.18

455 118 7 330 0 0 42.30 0.00 42.30

456 118 7 331 0 0 42.43 0.00 42.43

457 118 7 332 0 0 42.56 0.00 42.56

458 118 7 333 0 0 42.69 0.00 42.69

459 118 7 334 0 0 42.82 0.00 42.82

460 118 7 335 0 0 42.94 0.00 42.94

461 118 7 336 0 0 43.07 0.00 43.07

462 118 7 337 0 0 43.20 0.00 43.20

463 118 7 338 0 0 43.33 0.00 43.33

464 118 7 339 0 0 43.46 0.00 43.46

465 118 7 340 0 0 43.58 0.00 43.58

466 118 7 341 0 0 43.71 0.00 43.71

467 118 7 342 0 0 43.84 0.00 43.84

468 118 7 343 0 0 43.97 0.00 43.97

469 118 7 344 0 0 44.10 0.00 44.10

470 118 7 345 0 0 44.22 0.00 44.22

471 118 7 346 0 0 44.35 0.00 44.35

472 118 7 347 0 0 44.48 0.00 44.48

473 118 7 348 0 0 44.61 0.00 44.61


53



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

474 118 7 349 0 0 44.74 0.00 44.74

475 118 7 350 0 0 44.86 0.00 44.86

476 118 7 351 0 0 44.99 0.00 44.99

477 118 7 352 0 0 45.12 0.00 45.12

478 118 7 353 0 0 45.25 0.00 45.25

479 118 7 354 0 0 45.38 0.00 45.38

480 118 7 355 0 0 45.50 0.00 45.50

481 118 7 356 0 0 45.63 0.00 45.63

482 118 7 357 0 0 45.76 0.00 45.76

483 118 7 358 0 0 45.89 0.00 45.89

484 118 7 359 0 0 46.02 0.00 46.02

485 118 7 360 0 0 46.14 0.00 46.14

486 118 7 361 0 0 46.27 0.00 46.27

487 118 7 362 0 0 46.40 0.00 46.40

488 118 7 363 0 0 46.53 0.00 46.53

489 118 7 364 0 0 46.66 0.00 46.66

490 118 7 365 0 0 46.78 0.00 46.78

491 118 7 366 0 0 46.91 0.00 46.91

492 118 7 367 0 0 47.04 0.00 47.04

493 118 7 368 0 0 47.17 0.00 47.17

494 118 7 369 0 0 47.30 0.00 47.30

495 118 7 370 0 0 47.42 0.00 47.42

496 118 7 371 0 0 47.55 0.00 47.55

497 118 7 372 0 0 47.68 0.00 47.68

498 118 7 373 0 0 47.81 0.00 47.81

499 118 7 374 0 0 47.94 0.00 47.94

500 118 7 375 0 0 48.06 0.00 48.06

501 118 7 376 0 0 48.19 0.00 48.19

502 118 7 377 0 0 48.32 0.00 48.32

503 118 7 378 0 0 48.45 0.00 48.45

504 118 7 379 0 0 48.58 0.00 48.58

505 118 7 380 0 0 48.70 0.00 48.70

506 118 7 381 0 0 48.83 0.00 48.83

507 118 7 382 0 0 48.96 0.00 48.96

508 118 7 383 0 0 49.09 0.00 49.09

509 118 7 384 0 0 49.22 0.00 49.22

510 118 7 385 0 0 49.34 0.00 49.34

511 118 7 386 0 0 49.47 0.00 49.47


54



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

512 118 7 387 0 0 49.60 0.00 49.60

513 118 7 388 0 0 49.73 0.00 49.73

514 118 7 389 0 0 49.86 0.00 49.86

515 118 7 390 0 0 49.98 0.00 49.98

516 118 7 391 0 0 50.11 0.00 50.11

517 118 7 392 0 0 50.24 0.00 50.24

518 118 7 393 0 0 50.37 0.00 50.37

519 118 7 394 0 0 50.50 0.00 50.50

520 118 7 395 0 0 50.62 0.00 50.62

521 118 7 396 0 0 50.75 0.00 50.75

522 118 7 397 0 0 50.88 0.00 50.88

523 118 7 398 0 0 51.01 0.00 51.01

524 118 7 399 0 0 51.14 0.00 51.14

525 118 7 400 0 0 51.26 0.00 51.26

526 118 7 401 0 0 51.39 0.00 51.39

527 118 7 402 0 0 51.52 0.00 51.52

528 118 7 403 0 0 51.65 0.00 51.65

529 118 7 404 0 0 51.78 0.00 51.78

530 118 7 405 0 0 51.90 0.00 51.90

531 118 7 406 0 0 52.03 0.00 52.03

532 118 7 407 0 0 52.16 0.00 52.16

533 118 7 408 0 0 52.29 0.00 52.29

534 118 7 409 0 0 52.42 0.00 52.42

535 118 7 410 0 0 52.54 0.00 52.54

536 118 7 411 0 0 52.67 0.00 52.67

537 118 7 412 0 0 52.80 0.00 52.80

538 118 7 413 0 0 52.93 0.00 52.93

539 118 7 414 0 0 53.06 0.00 53.06

540 118 7 415 0 0 53.18 0.00 53.18

541 118 7 416 0 0 53.31 0.00 53.31

542 118 7 417 0 0 53.44 0.00 53.44

543 118 7 418 0 0 53.57 0.00 53.57

544 118 7 419 0 0 53.70 0.00 53.70

545 118 7 420 0 0 53.82 0.00 53.82

546 118 7 421 0 0 53.95 0.00 53.95

547 118 7 422 0 0 54.08 0.00 54.08

548 118 7 423 0 0 54.21 0.00 54.21

549 118 7 424 0 0 54.34 0.00 54.34


55



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

550 118 7 425 0 0 54.46 0.00 54.46

551 118 7 426 0 0 54.59 0.00 54.59

552 118 7 427 0 0 54.72 0.00 54.72

553 118 7 428 0 0 54.85 0.00 54.85

554 118 7 429 0 0 54.98 0.00 54.98

555 118 7 430 0 0 55.10 0.00 55.10

556 118 7 431 0 0 55.23 0.00 55.23

557 118 7 432 0 0 55.36 0.00 55.36

558 118 7 433 0 0 55.49 0.00 55.49

559 118 7 434 0 0 55.62 0.00 55.62

560 118 7 435 0 0 55.74 0.00 55.74

561 118 7 436 0 0 55.87 0.00 55.87

562 118 7 437 0 0 56.00 0.00 56.00

563 118 7 438 0 0 56.13 0.00 56.13

564 118 7 439 0 0 56.26 0.00 56.26

565 118 7 440 0 0 56.38 0.00 56.38

566 118 7 441 0 0 56.51 0.00 56.51

567 118 7 442 0 0 56.64 0.00 56.64

568 118 7 443 0 0 56.77 0.00 56.77

569 118 7 444 0 0 56.90 0.00 56.90

570 118 7 445 0 0 57.02 0.00 57.02

571 118 7 446 0 0 57.15 0.00 57.15

572 118 7 447 0 0 57.28 0.00 57.28

573 118 7 448 0 0 57.41 0.00 57.41

574 118 7 449 0 0 57.54 0.00 57.54

575 118 7 450 0 0 57.66 0.00 57.66

576 118 7 451 0 0 57.79 0.00 57.79

577 118 7 452 0 0 57.92 0.00 57.92

578 118 7 453 0 0 58.05 0.00 58.05

579 118 7 454 0 0 58.18 0.00 58.18

580 118 7 455 0 0 58.30 0.00 58.30

581 118 7 456 0 0 58.43 0.00 58.43

582 118 7 457 0 0 58.56 0.00 58.56

583 118 7 458 0 0 58.69 0.00 58.69

584 118 7 459 0 0 58.82 0.00 58.82

585 118 7 460 0 0 58.94 0.00 58.94

586 118 7 461 0 0 59.07 0.00 59.07

587 118 7 462 0 0 59.20 0.00 59.20


56



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

588 118 7 463 0 0 59.33 0.00 59.33

589 118 7 464 0 0 59.46 0.00 59.46

590 118 7 465 0 0 59.58 0.00 59.58

591 118 7 466 0 0 59.71 0.00 59.71

592 118 7 467 0 0 59.84 0.00 59.84

593 118 7 468 0 0 59.97 0.00 59.97

594 118 7 469 0 0 60.10 0.00 60.10

595 118 7 470 0 0 60.22 0.00 60.22

596 118 7 471 0 0 60.35 0.00 60.35

597 118 7 472 0 0 60.48 0.00 60.48

598 118 7 473 0 0 60.61 0.00 60.61

599 118 7 474 0 0 60.74 0.00 60.74

600 118 7 475 0 0 60.86 0.00 60.86

601 118 7 476 0 0 60.99 0.00 60.99

602 118 7 477 0 0 61.12 0.00 61.12

603 118 7 478 0 0 61.25 0.00 61.25

604 118 7 479 0 0 61.38 0.00 61.38

605 118 7 480 0 0 61.50 0.00 61.50

606 118 7 481 0 0 61.63 0.00 61.63

607 118 7 482 0 0 61.76 0.00 61.76

608 118 7 483 0 0 61.89 0.00 61.89

609 118 7 484 0 0 62.02 0.00 62.02

610 118 7 485 0 0 62.14 0.00 62.14

611 118 7 486 0 0 62.27 0.00 62.27

612 118 7 487 0 0 62.40 0.00 62.40

613 118 7 488 0 0 62.53 0.00 62.53

614 118 7 489 0 0 62.66 0.00 62.66

615 118 7 490 0 0 62.78 0.00 62.78

616 118 7 491 0 0 62.91 0.00 62.91

617 118 7 492 0 0 63.04 0.00 63.04

618 118 7 493 0 0 63.17 0.00 63.17

619 118 7 494 0 0 63.30 0.00 63.30

620 118 7 495 0 0 63.42 0.00 63.42

621 118 7 496 0 0 63.55 0.00 63.55

622 118 7 497 0 0 63.68 0.00 63.68

623 118 7 498 0 0 63.81 0.00 63.81

624 118 7 499 0 0 63.94 0.00 63.94

625 118 7 500 0 0 64.06 0.00 64.06


57



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

626 118 7 501 0 0 64.19 0.00 64.19

627 118 7 502 0 0 64.32 0.00 64.32

628 118 7 503 0 0 64.45 0.00 64.45

629 118 7 504 0 0 64.58 0.00 64.58

630 118 7 505 0 0 64.70 0.00 64.70

631 118 7 506 0 0 64.83 0.00 64.83

632 118 7 507 0 0 64.96 0.00 64.96

633 118 7 508 0 0 65.09 0.00 65.09

634 118 7 509 0 0 65.22 0.00 65.22

635 118 7 510 0 0 65.34 0.00 65.34

636 118 7 511 0 0 65.47 0.00 65.47

637 118 7 512 0 0 65.60 0.00 65.60

638 118 7 513 0 0 65.73 0.00 65.73

639 118 7 514 0 0 65.86 0.00 65.86

640 118 7 515 0 0 65.98 0.00 65.98

641 118 7 516 0 0 66.11 0.00 66.11

642 118 7 517 0 0 66.24 0.00 66.24

643 118 7 518 0 0 66.37 0.00 66.37

644 118 7 519 0 0 66.50 0.00 66.50

645 118 7 520 0 0 66.62 0.00 66.62

646 118 7 521 0 0 66.75 0.00 66.75

647 118 7 522 0 0 66.88 0.00 66.88

648 118 7 523 0 0 67.01 0.00 67.01

649 118 7 524 0 0 67.14 0.00 67.14

650 118 7 525 0 0 67.26 0.00 67.26

651 118 7 526 0 0 67.39 0.00 67.39

652 118 7 527 0 0 67.52 0.00 67.52

653 118 7 528 0 0 67.65 0.00 67.65

654 118 7 529 0 0 67.78 0.00 67.78

655 118 7 530 0 0 67.90 0.00 67.90

656 118 7 531 0 0 68.03 0.00 68.03

657 118 7 532 0 0 68.16 0.00 68.16

658 118 7 533 0 0 68.29 0.00 68.29

659 118 7 534 0 0 68.42 0.00 68.42

660 118 7 535 0 0 68.54 0.00 68.54

661 118 7 536 0 0 68.67 0.00 68.67

662 118 7 537 0 0 68.80 0.00 68.80

663 118 7 538 0 0 68.93 0.00 68.93


58



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

664 118 7 539 0 0 69.06 0.00 69.06

665 118 7 540 0 0 69.18 0.00 69.18

666 118 7 541 0 0 69.31 0.00 69.31

667 118 7 542 0 0 69.44 0.00 69.44

668 118 7 543 0 0 69.57 0.00 69.57

669 118 7 544 0 0 69.70 0.00 69.70

670 118 7 545 0 0 69.82 0.00 69.82

671 118 7 546 0 0 69.95 0.00 69.95

672 118 7 547 0 0 70.08 0.00 70.08

673 118 7 548 0 0 70.21 0.00 70.21

674 118 7 549 0 0 70.34 0.00 70.34

675 118 7 550 0 0 70.46 0.00 70.46

676 118 7 551 0 0 70.59 0.00 70.59

677 118 7 552 0 0 70.72 0.00 70.72

678 118 7 553 0 0 70.85 0.00 70.85

679 118 7 554 0 0 70.98 0.00 70.98

680 118 7 555 0 0 71.10 0.00 71.10

681 118 7 556 0 0 71.23 0.00 71.23

682 118 7 557 0 0 71.36 0.00 71.36

683 118 7 558 0 0 71.49 0.00 71.49

684 118 7 559 0 0 71.62 0.00 71.62

685 118 7 560 0 0 71.74 0.00 71.74

686 118 7 561 0 0 71.87 0.00 71.87

687 118 7 562 0 0 72.00 0.00 72.00

688 118 7 563 0 0 72.13 0.00 72.13

689 118 7 564 0 0 72.26 0.00 72.26

690 118 7 565 0 0 72.38 0.00 72.38

691 118 7 566 0 0 72.51 0.00 72.51

692 118 7 567 0 0 72.64 0.00 72.64

693 118 7 568 0 0 72.77 0.00 72.77

694 118 7 569 0 0 72.90 0.00 72.90

695 118 7 570 0 0 73.02 0.00 73.02

696 118 7 571 0 0 73.15 0.00 73.15

697 118 7 572 0 0 73.28 0.00 73.28

698 118 7 573 0 0 73.41 0.00 73.41

699 118 7 574 0 0 73.54 0.00 73.54

700 118 7 575 0 0 73.66 0.00 73.66

701 118 7 576 0 0 73.79 0.00 73.79


59



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

702 118 7 577 0 0 73.92 0.00 73.92

703 118 7 578 0 0 74.05 0.00 74.05

704 118 7 579 0 0 74.18 0.00 74.18

705 118 7 580 0 0 74.30 0.00 74.30

706 118 7 581 0 0 74.43 0.00 74.43

707 118 7 582 0 0 74.56 0.00 74.56

708 118 7 583 0 0 74.69 0.00 74.69

709 118 7 584 0 0 74.82 0.00 74.82

710 118 7 585 0 0 74.94 0.00 74.94

711 118 7 586 0 0 75.07 0.00 75.07

712 118 7 587 0 0 75.20 0.00 75.20

713 118 7 588 0 0 75.33 0.00 75.33

714 118 7 589 0 0 75.46 0.00 75.46

715 118 7 590 0 0 75.58 0.00 75.58

716 118 7 591 0 0 75.71 0.00 75.71

717 118 7 592 0 0 75.84 0.00 75.84

718 118 7 593 0 0 75.97 0.00 75.97

719 118 7 594 0 0 76.10 0.00 76.10

720 118 7 595 0 0 76.22 0.00 76.22

721 118 7 596 0 0 76.35 0.00 76.35

722 118 7 597 0 0 76.48 0.00 76.48

723 118 7 598 0 0 76.61 0.00 76.61

724 118 7 599 0 0 76.74 0.00 76.74

725 118 7 600 0 0 76.86 0.00 76.86

726 118 7 601 0 0 76.99 0.00 76.99

727 118 7 602 0 0 77.12 0.00 77.12

728 118 7 603 0 0 77.25 0.00 77.25

729 118 7 604 0 0 77.38 0.00 77.38

730 118 7 605 0 0 77.50 0.00 77.50

731 118 7 606 0 0 77.63 0.00 77.63

732 118 7 607 0 0 77.76 0.00 77.76

733 118 7 608 0 0 77.89 0.00 77.89

734 118 7 609 0 0 78.02 0.00 78.02

735 118 7 610 0 0 78.14 0.00 78.14

736 118 7 611 0 0 78.27 0.00 78.27

737 118 7 612 0 0 78.40 0.00 78.40

738 118 7 613 0 0 78.53 0.00 78.53

739 118 7 614 0 0 78.66 0.00 78.66


60



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

740 118 7 615 0 0 78.78 0.00 78.78

741 118 7 616 0 0 78.91 0.00 78.91

742 118 7 617 0 0 79.04 0.00 79.04

743 118 7 618 0 0 79.17 0.00 79.17

744 118 7 619 0 0 79.30 0.00 79.30

745 118 7 620 0 0 79.42 0.00 79.42

746 118 7 621 0 0 79.55 0.00 79.55

747 118 7 622 0 0 79.68 0.00 79.68

748 118 7 623 0 0 79.81 0.00 79.81

749 118 7 624 0 0 79.94 0.00 79.94

750 118 7 625 0 0 80.06 0.00 80.06

751 118 7 626 0 0 80.19 0.00 80.19

752 118 7 627 0 0 80.32 0.00 80.32

753 118 7 628 0 0 80.45 0.00 80.45

754 118 7 629 0 0 80.58 0.00 80.58

755 118 7 630 0 0 80.70 0.00 80.70

756 118 7 631 0 0 80.83 0.00 80.83

757 118 7 632 0 0 80.96 0.00 80.96

758 118 7 633 0 0 81.09 0.00 81.09

759 118 7 634 0 0 81.22 0.00 81.22

760 118 7 635 0 0 81.34 0.00 81.34

761 118 7 636 0 0 81.47 0.00 81.47

762 118 7 637 0 0 81.60 0.00 81.60

763 118 7 638 0 0 81.73 0.00 81.73

764 118 7 639 0 0 81.86 0.00 81.86

765 118 7 640 0 0 81.98 0.00 81.98

766 118 7 641 0 0 82.11 0.00 82.11

767 118 7 642 0 0 82.24 0.00 82.24

768 118 7 643 0 0 82.37 0.00 82.37

769 118 7 644 0 0 82.50 0.00 82.50

770 118 7 645 0 0 82.56 0.00 82.56

771 118 7 645 1 0 82.75 0.00 82.75

772 118 7 645 2 0 82.88 0.00 82.88

773 118 7 645 3 0 83.01 0.00 83.01

774 118 7 645 4 0 83.14 0.00 83.14

775 118 7 645 5 0 83.26 0.00 83.26

776 118 7 645 6 0 83.39 0.00 83.39

777 118 7 645 7 0 83.52 0.00 83.52


61



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above the

UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

778 118 7 645 8 0 83.65 0.00 83.65

779 118 7 645 9 0 83.78 0.00 83.78

780 118 7 645 10 0 83.90 0.00 83.90

781 118 7 645 11 0 84.03 0.00 84.03

782 118 7 645 12 0 84.16 0.00 84.16

783 118 7 645 13 0 84.29 0.00 84.29

784 118 7 645 14 0 84.35 0.00 84.35

If the employee’s weekly gross pay is over £784, go to page 83.

Monthly table for information only - do not enter on Deductions Working Sheet, form T11 Table letter C

62

D o not use this table for



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above

the UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

£ £ £ £ £ £ £ p £ p £ p



512 512 0 0 0 0 0.00 0.00 0.00

516 512 4 0 0 0 0.00 0.00 0.00

520 512 8 0 0 0 0.00 0.00 0.00

524 512 12 0 0 0 0.00 0.00 0.00

528 512 16 0 0 0 0.00 0.00 0.00

532 512 20 0 0 0 0.00 0.00 0.00

536 512 24 0 0 0 0.00 0.00 0.00

540 512 28 0 0 0 0.00 0.00 0.00

542 512 30 0 0 0 0.00 0.00 0.00

544 512 30 2 0 0 0.51 0.00 0.51

548 512 30 6 0 0 1.02 0.00 1.02

552 512 30 10 0 0 1.54 0.00 1.54

Use this table for

Monthly table for employees who are State Pension Age or over – employer only contributions for use from 6 April 2019 to 5 April 2020

employees who are State Pension Age or over, for whom you hold a valid certificate CA4140 or CF384


• enter ‘C’ in the space provided in the ‘End of Year Summary’ box of form T11

• copy the figures in columns 1a – 1g of the table to columns 1a – 1g of Form T11


The figures in the left hand column of each table show steps between the LEL and the UEL. The NICs liability

for each step is calculated 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.



63



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above

the UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

556 512 30 14 0 0 2.05 0.00 2.05

560 512 30 18 0 0 2.56 0.00 2.56

564 512 30 22 0 0 3.07 0.00 3.07

568 512 30 26 0 0 3.58 0.00 3.58

572 512 30 30 0 0 4.10 0.00 4.10

576 512 30 34 0 0 4.61 0.00 4.61

580 512 30 38 0 0 5.12 0.00 5.12

584 512 30 42 0 0 5.63 0.00 5.63

588 512 30 46 0 0 6.14 0.00 6.14

592 512 30 50 0 0 6.66 0.00 6.66

596 512 30 54 0 0 7.17 0.00 7.17

600 512 30 58 0 0 7.68 0.00 7.68

604 512 30 62 0 0 8.19 0.00 8.19

608 512 30 66 0 0 8.70 0.00 8.70

612 512 30 70 0 0 9.22 0.00 9.22

616 512 30 74 0 0 9.73 0.00 9.73

620 512 30 78 0 0 10.24 0.00 10.24

624 512 30 82 0 0 10.75 0.00 10.75

628 512 30 86 0 0 11.26 0.00 11.26

632 512 30 90 0 0 11.78 0.00 11.78

636 512 30 94 0 0 12.29 0.00 12.29

640 512 30 98 0 0 12.80 0.00 12.80

644 512 30 102 0 0 13.31 0.00 13.31

648 512 30 106 0 0 13.82 0.00 13.82

652 512 30 110 0 0 14.34 0.00 14.34

656 512 30 114 0 0 14.85 0.00 14.85

660 512 30 118 0 0 15.36 0.00 15.36

664 512 30 122 0 0 15.87 0.00 15.87

668 512 30 126 0 0 16.38 0.00 16.38

672 512 30 130 0 0 16.90 0.00 16.90

676 512 30 134 0 0 17.41 0.00 17.41

680 512 30 138 0 0 17.92 0.00 17.92

684 512 30 142 0 0 18.43 0.00 18.43

688 512 30 146 0 0 18.94 0.00 18.94

692 512 30 150 0 0 19.46 0.00 19.46

696 512 30 154 0 0 19.97 0.00 19.97

700 512 30 158 0 0 20.48 0.00 20.48

704 512 30 162 0 0 20.99 0.00 20.99


64



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above

the UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

708 512 30 166 0 0 21.50 0.00 21.50

712 512 30 170 0 0 22.02 0.00 22.02

716 512 30 174 0 0 22.53 0.00 22.53

720 512 30 178 0 0 23.04 0.00 23.04

724 512 30 182 0 0 23.55 0.00 23.55

728 512 30 186 0 0 24.06 0.00 24.06

732 512 30 190 0 0 24.58 0.00 24.58

736 512 30 194 0 0 25.09 0.00 25.09

740 512 30 198 0 0 25.60 0.00 25.60

744 512 30 202 0 0 26.11 0.00 26.11

748 512 30 206 0 0 26.62 0.00 26.62

752 512 30 210 0 0 27.14 0.00 27.14

756 512 30 214 0 0 27.65 0.00 27.65

760 512 30 218 0 0 28.16 0.00 28.16

764 512 30 222 0 0 28.67 0.00 28.67

768 512 30 226 0 0 29.18 0.00 29.18

772 512 30 230 0 0 29.70 0.00 29.70

776 512 30 234 0 0 30.21 0.00 30.21

780 512 30 238 0 0 30.72 0.00 30.72

784 512 30 242 0 0 31.23 0.00 31.23

788 512 30 246 0 0 31.74 0.00 31.74

792 512 30 250 0 0 32.26 0.00 32.26

796 512 30 254 0 0 32.77 0.00 32.77

800 512 30 258 0 0 33.28 0.00 33.28

804 512 30 262 0 0 33.79 0.00 33.79

808 512 30 266 0 0 34.30 0.00 34.30

812 512 30 270 0 0 34.82 0.00 34.82

816 512 30 274 0 0 35.33 0.00 35.33

820 512 30 278 0 0 35.84 0.00 35.84

824 512 30 282 0 0 36.35 0.00 36.35

828 512 30 286 0 0 36.86 0.00 36.86

832 512 30 290 0 0 37.38 0.00 37.38

836 512 30 294 0 0 37.89 0.00 37.89

840 512 30 298 0 0 38.40 0.00 38.40

844 512 30 302 0 0 38.91 0.00 38.91

848 512 30 306 0 0 39.42 0.00 39.42

852 512 30 310 0 0 39.94 0.00 39.94

856 512 30 314 0 0 40.45 0.00 40.45


65



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above

the UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

860 512 30 318 0 0 40.96 0.00 40.96

864 512 30 322 0 0 41.47 0.00 41.47

868 512 30 326 0 0 41.98 0.00 41.98

872 512 30 330 0 0 42.50 0.00 42.50

876 512 30 334 0 0 43.01 0.00 43.01

880 512 30 338 0 0 43.52 0.00 43.52

884 512 30 342 0 0 44.03 0.00 44.03

888 512 30 346 0 0 44.54 0.00 44.54

892 512 30 350 0 0 45.06 0.00 45.06

896 512 30 354 0 0 45.57 0.00 45.57

900 512 30 358 0 0 46.08 0.00 46.08

904 512 30 362 0 0 46.59 0.00 46.59

908 512 30 366 0 0 47.10 0.00 47.10

912 512 30 370 0 0 47.62 0.00 47.62

916 512 30 374 0 0 48.13 0.00 48.13

920 512 30 378 0 0 48.64 0.00 48.64

924 512 30 382 0 0 49.15 0.00 49.15

928 512 30 386 0 0 49.66 0.00 49.66

932 512 30 390 0 0 50.18 0.00 50.18

936 512 30 394 0 0 50.69 0.00 50.69

940 512 30 398 0 0 51.20 0.00 51.20

944 512 30 402 0 0 51.71 0.00 51.71

948 512 30 406 0 0 52.22 0.00 52.22

952 512 30 410 0 0 52.74 0.00 52.74

956 512 30 414 0 0 53.25 0.00 53.25

960 512 30 418 0 0 53.76 0.00 53.76

964 512 30 422 0 0 54.27 0.00 54.27

968 512 30 426 0 0 54.78 0.00 54.78

972 512 30 430 0 0 55.30 0.00 55.30

976 512 30 434 0 0 55.81 0.00 55.81

980 512 30 438 0 0 56.32 0.00 56.32

984 512 30 442 0 0 56.83 0.00 56.83

988 512 30 446 0 0 57.34 0.00 57.34

992 512 30 450 0 0 57.86 0.00 57.86

996 512 30 454 0 0 58.37 0.00 58.37

1000 512 30 458 0 0 58.88 0.00 58.88

1004 512 30 462 0 0 59.39 0.00 59.39

1008 512 30 466 0 0 59.90 0.00 59.90


66



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above

the UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

1012 512 30 470 0 0 60.42 0.00 60.42

1016 512 30 474 0 0 60.93 0.00 60.93

1020 512 30 478 0 0 61.44 0.00 61.44

1024 512 30 482 0 0 61.95 0.00 61.95

1028 512 30 486 0 0 62.46 0.00 62.46

1032 512 30 490 0 0 62.98 0.00 62.98

1036 512 30 494 0 0 63.49 0.00 63.49

1040 512 30 498 0 0 64.00 0.00 64.00

1044 512 30 502 0 0 64.51 0.00 64.51

1048 512 30 506 0 0 65.02 0.00 65.02

1052 512 30 510 0 0 65.54 0.00 65.54

1056 512 30 514 0 0 66.05 0.00 66.05

1060 512 30 518 0 0 66.56 0.00 66.56

1064 512 30 522 0 0 67.07 0.00 67.07

1068 512 30 526 0 0 67.58 0.00 67.58

1072 512 30 530 0 0 68.10 0.00 68.10

1076 512 30 534 0 0 68.61 0.00 68.61

1080 512 30 538 0 0 69.12 0.00 69.12

1084 512 30 542 0 0 69.63 0.00 69.63

1088 512 30 546 0 0 70.14 0.00 70.14

1092 512 30 550 0 0 70.66 0.00 70.66

1096 512 30 554 0 0 71.17 0.00 71.17

1100 512 30 558 0 0 71.68 0.00 71.68

1104 512 30 562 0 0 72.19 0.00 72.19

1108 512 30 566 0 0 72.70 0.00 72.70

1112 512 30 570 0 0 73.22 0.00 73.22

1116 512 30 574 0 0 73.73 0.00 73.73

1120 512 30 578 0 0 74.24 0.00 74.24

1124 512 30 582 0 0 74.75 0.00 74.75

1128 512 30 586 0 0 75.26 0.00 75.26

1132 512 30 590 0 0 75.78 0.00 75.78

1136 512 30 594 0 0 76.29 0.00 76.29

1140 512 30 598 0 0 76.80 0.00 76.80

1144 512 30 602 0 0 77.31 0.00 77.31

1148 512 30 606 0 0 77.82 0.00 77.82

1152 512 30 610 0 0 78.34 0.00 78.34

1156 512 30 614 0 0 78.85 0.00 78.85

1160 512 30 618 0 0 79.36 0.00 79.36


67



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above

the UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

1164 512 30 622 0 0 79.87 0.00 79.87

1168 512 30 626 0 0 80.38 0.00 80.38

1172 512 30 630 0 0 80.90 0.00 80.90

1176 512 30 634 0 0 81.41 0.00 81.41

1180 512 30 638 0 0 81.92 0.00 81.92

1184 512 30 642 0 0 82.43 0.00 82.43

1188 512 30 646 0 0 82.94 0.00 82.94

1192 512 30 650 0 0 83.46 0.00 83.46

1196 512 30 654 0 0 83.97 0.00 83.97

1200 512 30 658 0 0 84.48 0.00 84.48

1204 512 30 662 0 0 84.99 0.00 84.99

1208 512 30 666 0 0 85.50 0.00 85.50

1212 512 30 670 0 0 86.02 0.00 86.02

1216 512 30 674 0 0 86.53 0.00 86.53

1220 512 30 678 0 0 87.04 0.00 87.04

1224 512 30 682 0 0 87.55 0.00 87.55

1228 512 30 686 0 0 88.06 0.00 88.06

1232 512 30 690 0 0 88.58 0.00 88.58

1236 512 30 694 0 0 89.09 0.00 89.09

1240 512 30 698 0 0 89.60 0.00 89.60

1244 512 30 702 0 0 90.11 0.00 90.11

1248 512 30 706 0 0 90.62 0.00 90.62

1252 512 30 710 0 0 91.14 0.00 91.14

1256 512 30 714 0 0 91.65 0.00 91.65

1260 512 30 718 0 0 92.16 0.00 92.16

1264 512 30 722 0 0 92.67 0.00 92.67

1268 512 30 726 0 0 93.18 0.00 93.18

1272 512 30 730 0 0 93.70 0.00 93.70

1276 512 30 734 0 0 94.21 0.00 94.21

1280 512 30 738 0 0 94.72 0.00 94.72

1284 512 30 742 0 0 95.23 0.00 95.23

1288 512 30 746 0 0 95.74 0.00 95.74

1292 512 30 750 0 0 96.26 0.00 96.26

1296 512 30 754 0 0 96.77 0.00 96.77

1300 512 30 758 0 0 97.28 0.00 97.28

1304 512 30 762 0 0 97.79 0.00 97.79

1308 512 30 766 0 0 98.30 0.00 98.30

1312 512 30 770 0 0 98.82 0.00 98.82


68



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above

the UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

1316 512 30 774 0 0 99.33 0.00 99.33

1320 512 30 778 0 0 99.84 0.00 99.84

1324 512 30 782 0 0 100.35 0.00 100.35

1328 512 30 786 0 0 100.86 0.00 100.86

1332 512 30 790 0 0 101.38 0.00 101.38

1336 512 30 794 0 0 101.89 0.00 101.89

1340 512 30 798 0 0 102.40 0.00 102.40

1344 512 30 802 0 0 102.91 0.00 102.91

1348 512 30 806 0 0 103.42 0.00 103.42

1352 512 30 810 0 0 103.94 0.00 103.94

1356 512 30 814 0 0 104.45 0.00 104.45

1360 512 30 818 0 0 104.96 0.00 104.96

1364 512 30 822 0 0 105.47 0.00 105.47

1368 512 30 826 0 0 105.98 0.00 105.98

1372 512 30 830 0 0 106.50 0.00 106.50

1376 512 30 834 0 0 107.01 0.00 107.01

1380 512 30 838 0 0 107.52 0.00 107.52

1384 512 30 842 0 0 108.03 0.00 108.03

1388 512 30 846 0 0 108.54 0.00 108.54

1392 512 30 850 0 0 109.06 0.00 109.06

1396 512 30 854 0 0 109.57 0.00 109.57

1400 512 30 858 0 0 110.08 0.00 110.08

1404 512 30 862 0 0 110.59 0.00 110.59

1408 512 30 866 0 0 111.10 0.00 111.10

1412 512 30 870 0 0 111.62 0.00 111.62

1416 512 30 874 0 0 112.13 0.00 112.13

1420 512 30 878 0 0 112.64 0.00 112.64

1424 512 30 882 0 0 113.15 0.00 113.15

1428 512 30 886 0 0 113.66 0.00 113.66

1432 512 30 890 0 0 114.18 0.00 114.18

1436 512 30 894 0 0 114.69 0.00 114.69

1440 512 30 898 0 0 115.20 0.00 115.20

1444 512 30 902 0 0 115.71 0.00 115.71

1448 512 30 906 0 0 116.22 0.00 116.22

1452 512 30 910 0 0 116.74 0.00 116.74

1456 512 30 914 0 0 117.25 0.00 117.25

1460 512 30 918 0 0 117.76 0.00 117.76

1464 512 30 922 0 0 118.27 0.00 118.27


69



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above

the UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

1468 512 30 926 0 0 118.78 0.00 118.78

1472 512 30 930 0 0 119.30 0.00 119.30

1476 512 30 934 0 0 119.81 0.00 119.81

1480 512 30 938 0 0 120.32 0.00 120.32

1484 512 30 942 0 0 120.83 0.00 120.83

1488 512 30 946 0 0 121.34 0.00 121.34

1492 512 30 950 0 0 121.86 0.00 121.86

1496 512 30 954 0 0 122.37 0.00 122.37

1500 512 30 958 0 0 122.88 0.00 122.88

1504 512 30 962 0 0 123.39 0.00 123.39

1508 512 30 966 0 0 123.90 0.00 123.90

1512 512 30 970 0 0 124.42 0.00 124.42

1516 512 30 974 0 0 124.93 0.00 124.93

1520 512 30 978 0 0 125.44 0.00 125.44

1524 512 30 982 0 0 125.95 0.00 125.95

1528 512 30 986 0 0 126.46 0.00 126.46

1532 512 30 990 0 0 126.98 0.00 126.98

1536 512 30 994 0 0 127.49 0.00 127.49

1540 512 30 998 0 0 128.00 0.00 128.00

1544 512 30 1002 0 0 128.51 0.00 128.51

1548 512 30 1006 0 0 129.02 0.00 129.02

1552 512 30 1010 0 0 129.54 0.00 129.54

1556 512 30 1014 0 0 130.05 0.00 130.05

1560 512 30 1018 0 0 130.56 0.00 130.56

1564 512 30 1022 0 0 131.07 0.00 131.07

1568 512 30 1026 0 0 131.58 0.00 131.58

1572 512 30 1030 0 0 132.10 0.00 132.10

1576 512 30 1034 0 0 132.61 0.00 132.61

1580 512 30 1038 0 0 133.12 0.00 133.12

1584 512 30 1042 0 0 133.63 0.00 133.63

1588 512 30 1046 0 0 134.14 0.00 134.14

1592 512 30 1050 0 0 134.66 0.00 134.66

1596 512 30 1054 0 0 135.17 0.00 135.17

1600 512 30 1058 0 0 135.68 0.00 135.68

1604 512 30 1062 0 0 136.19 0.00 136.19

1608 512 30 1066 0 0 136.70 0.00 136.70

1612 512 30 1070 0 0 137.22 0.00 137.22

1616 512 30 1074 0 0 137.73 0.00 137.73


70



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above

the UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

1620 512 30 1078 0 0 138.24 0.00 138.24

1624 512 30 1082 0 0 138.75 0.00 138.75

1628 512 30 1086 0 0 139.26 0.00 139.26

1632 512 30 1090 0 0 139.78 0.00 139.78

1636 512 30 1094 0 0 140.29 0.00 140.29

1640 512 30 1098 0 0 140.80 0.00 140.80

1644 512 30 1102 0 0 141.31 0.00 141.31

1648 512 30 1106 0 0 141.82 0.00 141.82

1652 512 30 1110 0 0 142.34 0.00 142.34

1656 512 30 1114 0 0 142.85 0.00 142.85

1660 512 30 1118 0 0 143.36 0.00 143.36

1664 512 30 1122 0 0 143.87 0.00 143.87

1668 512 30 1126 0 0 144.38 0.00 144.38

1672 512 30 1130 0 0 144.90 0.00 144.90

1676 512 30 1134 0 0 145.41 0.00 145.41

1680 512 30 1138 0 0 145.92 0.00 145.92

1684 512 30 1142 0 0 146.43 0.00 146.43

1688 512 30 1146 0 0 146.94 0.00 146.94

1692 512 30 1150 0 0 147.46 0.00 147.46

1696 512 30 1154 0 0 147.97 0.00 147.97

1700 512 30 1158 0 0 148.48 0.00 148.48

1704 512 30 1162 0 0 148.99 0.00 148.99

1708 512 30 1166 0 0 149.50 0.00 149.50

1712 512 30 1170 0 0 150.02 0.00 150.02

1716 512 30 1174 0 0 150.53 0.00 150.53

1720 512 30 1178 0 0 151.04 0.00 151.04

1724 512 30 1182 0 0 151.55 0.00 151.55

1728 512 30 1186 0 0 152.06 0.00 152.06

1732 512 30 1190 0 0 152.58 0.00 152.58

1736 512 30 1194 0 0 153.09 0.00 153.09

1740 512 30 1198 0 0 153.60 0.00 153.60

1744 512 30 1202 0 0 154.11 0.00 154.11

1748 512 30 1206 0 0 154.62 0.00 154.62

1752 512 30 1210 0 0 155.14 0.00 155.14

1756 512 30 1214 0 0 155.65 0.00 155.65

1760 512 30 1218 0 0 156.16 0.00 156.16

1764 512 30 1222 0 0 156.67 0.00 156.67

1768 512 30 1226 0 0 157.18 0.00 157.18


71



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above

the UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

1772 512 30 1230 0 0 157.70 0.00 157.70

1776 512 30 1234 0 0 158.21 0.00 158.21

1780 512 30 1238 0 0 158.72 0.00 158.72

1784 512 30 1242 0 0 159.23 0.00 159.23

1788 512 30 1246 0 0 159.74 0.00 159.74

1792 512 30 1250 0 0 160.26 0.00 160.26

1796 512 30 1254 0 0 160.77 0.00 160.77

1800 512 30 1258 0 0 161.28 0.00 161.28

1804 512 30 1262 0 0 161.79 0.00 161.79

1808 512 30 1266 0 0 162.30 0.00 162.30

1812 512 30 1270 0 0 162.82 0.00 162.82

1816 512 30 1274 0 0 163.33 0.00 163.33

1820 512 30 1278 0 0 163.84 0.00 163.84

1824 512 30 1282 0 0 164.35 0.00 164.35

1828 512 30 1286 0 0 164.86 0.00 164.86

1832 512 30 1290 0 0 165.38 0.00 165.38

1836 512 30 1294 0 0 165.89 0.00 165.89

1840 512 30 1298 0 0 166.40 0.00 166.40

1844 512 30 1302 0 0 166.91 0.00 166.91

1848 512 30 1306 0 0 167.42 0.00 167.42

1852 512 30 1310 0 0 167.94 0.00 167.94

1856 512 30 1314 0 0 168.45 0.00 168.45

1860 512 30 1318 0 0 168.96 0.00 168.96

1864 512 30 1322 0 0 169.47 0.00 169.47

1868 512 30 1326 0 0 169.98 0.00 169.98

1872 512 30 1330 0 0 170.50 0.00 170.50

1876 512 30 1334 0 0 171.01 0.00 171.01

1880 512 30 1338 0 0 171.52 0.00 171.52

1884 512 30 1342 0 0 172.03 0.00 172.03

1888 512 30 1346 0 0 172.54 0.00 172.54

1892 512 30 1350 0 0 173.06 0.00 173.06

1896 512 30 1354 0 0 173.57 0.00 173.57

1900 512 30 1358 0 0 174.08 0.00 174.08

1904 512 30 1362 0 0 174.59 0.00 174.59

1908 512 30 1366 0 0 175.10 0.00 175.10

1912 512 30 1370 0 0 175.62 0.00 175.62

1916 512 30 1374 0 0 176.13 0.00 176.13

1920 512 30 1378 0 0 176.64 0.00 176.64


72



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above

the UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

1924 512 30 1382 0 0 177.15 0.00 177.15

1928 512 30 1386 0 0 177.66 0.00 177.66

1932 512 30 1390 0 0 178.18 0.00 178.18

1936 512 30 1394 0 0 178.69 0.00 178.69

1940 512 30 1398 0 0 179.20 0.00 179.20

1944 512 30 1402 0 0 179.71 0.00 179.71

1948 512 30 1406 0 0 180.22 0.00 180.22

1952 512 30 1410 0 0 180.74 0.00 180.74

1956 512 30 1414 0 0 181.25 0.00 181.25

1960 512 30 1418 0 0 181.76 0.00 181.76

1964 512 30 1422 0 0 182.27 0.00 182.27

1968 512 30 1426 0 0 182.78 0.00 182.78

1972 512 30 1430 0 0 183.30 0.00 183.30

1976 512 30 1434 0 0 183.81 0.00 183.81

1980 512 30 1438 0 0 184.32 0.00 184.32

1984 512 30 1442 0 0 184.83 0.00 184.83

1988 512 30 1446 0 0 185.34 0.00 185.34

1992 512 30 1450 0 0 185.86 0.00 185.86

1996 512 30 1454 0 0 186.37 0.00 186.37

2000 512 30 1458 0 0 186.88 0.00 186.88

2004 512 30 1462 0 0 187.39 0.00 187.39

2008 512 30 1466 0 0 187.90 0.00 187.90

2012 512 30 1470 0 0 188.42 0.00 188.42

2016 512 30 1474 0 0 188.93 0.00 188.93

2020 512 30 1478 0 0 189.44 0.00 189.44

2024 512 30 1482 0 0 189.95 0.00 189.95

2028 512 30 1486 0 0 190.46 0.00 190.46

2032 512 30 1490 0 0 190.98 0.00 190.98

2036 512 30 1494 0 0 191.49 0.00 191.49

2040 512 30 1498 0 0 192.00 0.00 192.00

2044 512 30 1502 0 0 192.51 0.00 192.51

2048 512 30 1506 0 0 193.02 0.00 193.02

2052 512 30 1510 0 0 193.54 0.00 193.54

2056 512 30 1514 0 0 194.05 0.00 194.05

2060 512 30 1518 0 0 194.56 0.00 194.56

2064 512 30 1522 0 0 195.07 0.00 195.07

2068 512 30 1526 0 0 195.58 0.00 195.58

2072 512 30 1530 0 0 196.10 0.00 196.10


73



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above

the UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

2076 512 30 1534 0 0 196.61 0.00 196.61

2080 512 30 1538 0 0 197.12 0.00 197.12

2084 512 30 1542 0 0 197.63 0.00 197.63

2088 512 30 1546 0 0 198.14 0.00 198.14

2092 512 30 1550 0 0 198.66 0.00 198.66

2096 512 30 1554 0 0 199.17 0.00 199.17

2100 512 30 1558 0 0 199.68 0.00 199.68

2104 512 30 1562 0 0 200.19 0.00 200.19

2108 512 30 1566 0 0 200.70 0.00 200.70

2112 512 30 1570 0 0 201.22 0.00 201.22

2116 512 30 1574 0 0 201.73 0.00 201.73

2120 512 30 1578 0 0 202.24 0.00 202.24

2124 512 30 1582 0 0 202.75 0.00 202.75

2128 512 30 1586 0 0 203.26 0.00 203.26

2132 512 30 1590 0 0 203.78 0.00 203.78

2136 512 30 1594 0 0 204.29 0.00 204.29

2140 512 30 1598 0 0 204.80 0.00 204.80

2144 512 30 1602 0 0 205.31 0.00 205.31

2148 512 30 1606 0 0 205.82 0.00 205.82

2152 512 30 1610 0 0 206.34 0.00 206.34

2156 512 30 1614 0 0 206.85 0.00 206.85

2160 512 30 1618 0 0 207.36 0.00 207.36

2164 512 30 1622 0 0 207.87 0.00 207.87

2168 512 30 1626 0 0 208.38 0.00 208.38

2172 512 30 1630 0 0 208.90 0.00 208.90

2176 512 30 1634 0 0 209.41 0.00 209.41

2180 512 30 1638 0 0 209.92 0.00 209.92

2184 512 30 1642 0 0 210.43 0.00 210.43

2188 512 30 1646 0 0 210.94 0.00 210.94

2192 512 30 1650 0 0 211.46 0.00 211.46

2196 512 30 1654 0 0 211.97 0.00 211.97

2200 512 30 1658 0 0 212.48 0.00 212.48

2204 512 30 1662 0 0 212.99 0.00 212.99

2208 512 30 1666 0 0 213.50 0.00 213.50

2212 512 30 1670 0 0 214.02 0.00 214.02

2216 512 30 1674 0 0 214.53 0.00 214.53

2220 512 30 1678 0 0 215.04 0.00 215.04

2224 512 30 1682 0 0 215.55 0.00 215.55


74



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above

the UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

2228 512 30 1686 0 0 216.06 0.00 216.06

2232 512 30 1690 0 0 216.58 0.00 216.58

2236 512 30 1694 0 0 217.09 0.00 217.09

2240 512 30 1698 0 0 217.60 0.00 217.60

2244 512 30 1702 0 0 218.11 0.00 218.11

2248 512 30 1706 0 0 218.62 0.00 218.62

2252 512 30 1710 0 0 219.14 0.00 219.14

2256 512 30 1714 0 0 219.65 0.00 219.65

2260 512 30 1718 0 0 220.16 0.00 220.16

2264 512 30 1722 0 0 220.67 0.00 220.67

2268 512 30 1726 0 0 221.18 0.00 221.18

2272 512 30 1730 0 0 221.70 0.00 221.70

2276 512 30 1734 0 0 222.21 0.00 222.21

2280 512 30 1738 0 0 222.72 0.00 222.72

2284 512 30 1742 0 0 223.23 0.00 223.23

2288 512 30 1746 0 0 223.74 0.00 223.74

2292 512 30 1750 0 0 224.26 0.00 224.26

2296 512 30 1754 0 0 224.77 0.00 224.77

2300 512 30 1758 0 0 225.28 0.00 225.28

2304 512 30 1762 0 0 225.79 0.00 225.79

2308 512 30 1766 0 0 226.30 0.00 226.30

2312 512 30 1770 0 0 226.82 0.00 226.82

2316 512 30 1774 0 0 227.33 0.00 227.33

2320 512 30 1778 0 0 227.84 0.00 227.84

2324 512 30 1782 0 0 228.35 0.00 228.35

2328 512 30 1786 0 0 228.86 0.00 228.86

2332 512 30 1790 0 0 229.38 0.00 229.38

2336 512 30 1794 0 0 229.89 0.00 229.89

2340 512 30 1798 0 0 230.40 0.00 230.40

2344 512 30 1802 0 0 230.91 0.00 230.91

2348 512 30 1806 0 0 231.42 0.00 231.42

2352 512 30 1810 0 0 231.94 0.00 231.94

2356 512 30 1814 0 0 232.45 0.00 232.45

2360 512 30 1818 0 0 232.96 0.00 232.96

2364 512 30 1822 0 0 233.47 0.00 233.47

2368 512 30 1826 0 0 233.98 0.00 233.98

2372 512 30 1830 0 0 234.50 0.00 234.50

2376 512 30 1834 0 0 235.01 0.00 235.01


75



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above

the UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

2380 512 30 1838 0 0 235.52 0.00 235.52

2384 512 30 1842 0 0 236.03 0.00 236.03

2388 512 30 1846 0 0 236.54 0.00 236.54

2392 512 30 1850 0 0 237.06 0.00 237.06

2396 512 30 1854 0 0 237.57 0.00 237.57

2400 512 30 1858 0 0 238.08 0.00 238.08

2404 512 30 1862 0 0 238.59 0.00 238.59

2408 512 30 1866 0 0 239.10 0.00 239.10

2412 512 30 1870 0 0 239.62 0.00 239.62

2416 512 30 1874 0 0 240.13 0.00 240.13

2420 512 30 1878 0 0 240.64 0.00 240.64

2424 512 30 1882 0 0 241.15 0.00 241.15

2428 512 30 1886 0 0 241.66 0.00 241.66

2432 512 30 1890 0 0 242.18 0.00 242.18

2436 512 30 1894 0 0 242.69 0.00 242.69

2440 512 30 1898 0 0 243.20 0.00 243.20

2444 512 30 1902 0 0 243.71 0.00 243.71

2448 512 30 1906 0 0 244.22 0.00 244.22

2452 512 30 1910 0 0 244.74 0.00 244.74

2456 512 30 1914 0 0 245.25 0.00 245.25

2460 512 30 1918 0 0 245.76 0.00 245.76

2464 512 30 1922 0 0 246.27 0.00 246.27

2468 512 30 1926 0 0 246.78 0.00 246.78

2472 512 30 1930 0 0 247.30 0.00 247.30

2476 512 30 1934 0 0 247.81 0.00 247.81

2480 512 30 1938 0 0 248.32 0.00 248.32

2484 512 30 1942 0 0 248.83 0.00 248.83

2488 512 30 1946 0 0 249.34 0.00 249.34

2492 512 30 1950 0 0 249.86 0.00 249.86

2496 512 30 1954 0 0 250.37 0.00 250.37

2500 512 30 1958 0 0 250.88 0.00 250.88

2504 512 30 1962 0 0 251.39 0.00 251.39

2508 512 30 1966 0 0 251.90 0.00 251.90

2512 512 30 1970 0 0 252.42 0.00 252.42

2516 512 30 1974 0 0 252.93 0.00 252.93

2520 512 30 1978 0 0 253.44 0.00 253.44

2524 512 30 1982 0 0 253.95 0.00 253.95

2528 512 30 1986 0 0 254.46 0.00 254.46


76



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above

the UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

2532 512 30 1990 0 0 254.98 0.00 254.98

2536 512 30 1994 0 0 255.49 0.00 255.49

2540 512 30 1998 0 0 256.00 0.00 256.00

2544 512 30 2002 0 0 256.51 0.00 256.51

2548 512 30 2006 0 0 257.02 0.00 257.02

2552 512 30 2010 0 0 257.54 0.00 257.54

2556 512 30 2014 0 0 258.05 0.00 258.05

2560 512 30 2018 0 0 258.56 0.00 258.56

2564 512 30 2022 0 0 259.07 0.00 259.07

2568 512 30 2026 0 0 259.58 0.00 259.58

2572 512 30 2030 0 0 260.10 0.00 260.10

2576 512 30 2034 0 0 260.61 0.00 260.61

2580 512 30 2038 0 0 261.12 0.00 261.12

2584 512 30 2042 0 0 261.63 0.00 261.63

2588 512 30 2046 0 0 262.14 0.00 262.14

2592 512 30 2050 0 0 262.66 0.00 262.66

2596 512 30 2054 0 0 263.17 0.00 263.17

2600 512 30 2058 0 0 263.68 0.00 263.68

2604 512 30 2062 0 0 264.19 0.00 264.19

2608 512 30 2066 0 0 264.70 0.00 264.70

2612 512 30 2070 0 0 265.22 0.00 265.22

2616 512 30 2074 0 0 265.73 0.00 265.73

2620 512 30 2078 0 0 266.24 0.00 266.24

2624 512 30 2082 0 0 266.75 0.00 266.75

2628 512 30 2086 0 0 267.26 0.00 267.26

2632 512 30 2090 0 0 267.78 0.00 267.78

2636 512 30 2094 0 0 268.29 0.00 268.29

2640 512 30 2098 0 0 268.80 0.00 268.80

2644 512 30 2102 0 0 269.31 0.00 269.31

2648 512 30 2106 0 0 269.82 0.00 269.82

2652 512 30 2110 0 0 270.34 0.00 270.34

2656 512 30 2114 0 0 270.85 0.00 270.85

2660 512 30 2118 0 0 271.36 0.00 271.36

2664 512 30 2122 0 0 271.87 0.00 271.87

2668 512 30 2126 0 0 272.38 0.00 272.38

2672 512 30 2130 0 0 272.90 0.00 272.90

2676 512 30 2134 0 0 273.41 0.00 273.41

2680 512 30 2138 0 0 273.92 0.00 273.92


77



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above

the UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

2684 512 30 2142 0 0 274.43 0.00 274.43

2688 512 30 2146 0 0 274.94 0.00 274.94

2692 512 30 2150 0 0 275.46 0.00 275.46

2696 512 30 2154 0 0 275.97 0.00 275.97

2700 512 30 2158 0 0 276.48 0.00 276.48

2704 512 30 2162 0 0 276.99 0.00 276.99

2708 512 30 2166 0 0 277.50 0.00 277.50

2712 512 30 2170 0 0 278.02 0.00 278.02

2716 512 30 2174 0 0 278.53 0.00 278.53

2720 512 30 2178 0 0 279.04 0.00 279.04

2724 512 30 2182 0 0 279.55 0.00 279.55

2728 512 30 2186 0 0 280.06 0.00 280.06

2732 512 30 2190 0 0 280.58 0.00 280.58

2736 512 30 2194 0 0 281.09 0.00 281.09

2740 512 30 2198 0 0 281.60 0.00 281.60

2744 512 30 2202 0 0 282.11 0.00 282.11

2748 512 30 2206 0 0 282.62 0.00 282.62

2752 512 30 2210 0 0 283.14 0.00 283.14

2756 512 30 2214 0 0 283.65 0.00 283.65

2760 512 30 2218 0 0 284.16 0.00 284.16

2764 512 30 2222 0 0 284.67 0.00 284.67

2768 512 30 2226 0 0 285.18 0.00 285.18

2772 512 30 2230 0 0 285.70 0.00 285.70

2776 512 30 2234 0 0 286.21 0.00 286.21

2780 512 30 2238 0 0 286.72 0.00 286.72

2784 512 30 2242 0 0 287.23 0.00 287.23

2788 512 30 2246 0 0 287.74 0.00 287.74

2792 512 30 2250 0 0 288.26 0.00 288.26

2796 512 30 2254 0 0 288.77 0.00 288.77

2800 512 30 2258 0 0 289.28 0.00 289.28

2804 512 30 2262 0 0 289.79 0.00 289.79

2808 512 30 2266 0 0 290.30 0.00 290.30

2812 512 30 2270 0 0 290.82 0.00 290.82

2816 512 30 2274 0 0 291.33 0.00 291.33

2820 512 30 2278 0 0 291.84 0.00 291.84

2824 512 30 2282 0 0 292.35 0.00 292.35

2828 512 30 2286 0 0 292.86 0.00 292.86

2832 512 30 2290 0 0 293.38 0.00 293.38


78



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above

the UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

2836 512 30 2294 0 0 293.89 0.00 293.89

2840 512 30 2298 0 0 294.40 0.00 294.40

2844 512 30 2302 0 0 294.91 0.00 294.91

2848 512 30 2306 0 0 295.42 0.00 295.42

2852 512 30 2310 0 0 295.94 0.00 295.94

2856 512 30 2314 0 0 296.45 0.00 296.45

2860 512 30 2318 0 0 296.96 0.00 296.96

2864 512 30 2322 0 0 297.47 0.00 297.47

2868 512 30 2326 0 0 297.98 0.00 297.98

2872 512 30 2330 0 0 298.50 0.00 298.50

2876 512 30 2334 0 0 299.01 0.00 299.01

2880 512 30 2338 0 0 299.52 0.00 299.52

2884 512 30 2342 0 0 300.03 0.00 300.03

2888 512 30 2346 0 0 300.54 0.00 300.54

2892 512 30 2350 0 0 301.06 0.00 301.06

2896 512 30 2354 0 0 301.57 0.00 301.57

2900 512 30 2358 0 0 302.08 0.00 302.08

2904 512 30 2362 0 0 302.59 0.00 302.59

2908 512 30 2366 0 0 303.10 0.00 303.10

2912 512 30 2370 0 0 303.62 0.00 303.62

2916 512 30 2374 0 0 304.13 0.00 304.13

2920 512 30 2378 0 0 304.64 0.00 304.64

2924 512 30 2382 0 0 305.15 0.00 305.15

2928 512 30 2386 0 0 305.66 0.00 305.66

2932 512 30 2390 0 0 306.18 0.00 306.18

2936 512 30 2394 0 0 306.69 0.00 306.69

2940 512 30 2398 0 0 307.20 0.00 307.20

2944 512 30 2402 0 0 307.71 0.00 307.71

2948 512 30 2406 0 0 308.22 0.00 308.22

2952 512 30 2410 0 0 308.74 0.00 308.74

2956 512 30 2414 0 0 309.25 0.00 309.25

2960 512 30 2418 0 0 309.76 0.00 309.76

2964 512 30 2422 0 0 310.27 0.00 310.27

2968 512 30 2426 0 0 310.78 0.00 310.78

2972 512 30 2430 0 0 311.30 0.00 311.30

2976 512 30 2434 0 0 311.81 0.00 311.81

2980 512 30 2438 0 0 312.32 0.00 312.32

2984 512 30 2442 0 0 312.83 0.00 312.83


79



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above

the UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

2988 512 30 2446 0 0 313.34 0.00 313.34

2992 512 30 2450 0 0 313.86 0.00 313.86

2996 512 30 2454 0 0 314.37 0.00 314.37

3000 512 30 2458 0 0 314.88 0.00 314.88

3004 512 30 2462 0 0 315.39 0.00 315.39

3008 512 30 2466 0 0 315.90 0.00 315.90

3012 512 30 2470 0 0 316.42 0.00 316.42

3016 512 30 2474 0 0 316.93 0.00 316.93

3020 512 30 2478 0 0 317.44 0.00 317.44

3024 512 30 2482 0 0 317.95 0.00 317.95

3028 512 30 2486 0 0 318.46 0.00 318.46

3032 512 30 2490 0 0 318.98 0.00 318.98

3036 512 30 2494 0 0 319.49 0.00 319.49

3040 512 30 2498 0 0 320.00 0.00 320.00

3044 512 30 2502 0 0 320.51 0.00 320.51

3048 512 30 2506 0 0 321.02 0.00 321.02

3052 512 30 2510 0 0 321.54 0.00 321.54

3056 512 30 2514 0 0 322.05 0.00 322.05

3060 512 30 2518 0 0 322.56 0.00 322.56

3064 512 30 2522 0 0 323.07 0.00 323.07

3068 512 30 2526 0 0 323.58 0.00 323.58

3072 512 30 2530 0 0 324.10 0.00 324.10

3076 512 30 2534 0 0 324.61 0.00 324.61

3080 512 30 2538 0 0 325.12 0.00 325.12

3084 512 30 2542 0 0 325.63 0.00 325.63

3088 512 30 2546 0 0 326.14 0.00 326.14

3092 512 30 2550 0 0 326.66 0.00 326.66

3096 512 30 2554 0 0 327.17 0.00 327.17

3100 512 30 2558 0 0 327.68 0.00 327.68

3104 512 30 2562 0 0 328.19 0.00 328.19

3108 512 30 2566 0 0 328.70 0.00 328.70

3112 512 30 2570 0 0 329.22 0.00 329.22

3116 512 30 2574 0 0 329.73 0.00 329.73

3120 512 30 2578 0 0 330.24 0.00 330.24

3124 512 30 2582 0 0 330.75 0.00 330.75

3128 512 30 2586 0 0 331.26 0.00 331.26

3132 512 30 2590 0 0 331.78 0.00 331.78

3136 512 30 2594 0 0 332.29 0.00 332.29


80



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above

the UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

3140 512 30 2598 0 0 332.80 0.00 332.80

3144 512 30 2602 0 0 333.31 0.00 333.31

3148 512 30 2606 0 0 333.82 0.00 333.82

3152 512 30 2610 0 0 334.34 0.00 334.34

3156 512 30 2614 0 0 334.85 0.00 334.85

3160 512 30 2618 0 0 335.36 0.00 335.36

3164 512 30 2622 0 0 335.87 0.00 335.87

3168 512 30 2626 0 0 336.38 0.00 336.38

3172 512 30 2630 0 0 336.90 0.00 336.90

3176 512 30 2634 0 0 337.41 0.00 337.41

3180 512 30 2638 0 0 337.92 0.00 337.92

3184 512 30 2642 0 0 338.43 0.00 338.43

3188 512 30 2646 0 0 338.94 0.00 338.94

3192 512 30 2650 0 0 339.46 0.00 339.46

3196 512 30 2654 0 0 339.97 0.00 339.97

3200 512 30 2658 0 0 340.48 0.00 340.48

3204 512 30 2662 0 0 340.99 0.00 340.99

3208 512 30 2666 0 0 341.50 0.00 341.50

3212 512 30 2670 0 0 342.02 0.00 342.02

3216 512 30 2674 0 0 342.53 0.00 342.53

3220 512 30 2678 0 0 343.04 0.00 343.04

3224 512 30 2682 0 0 343.55 0.00 343.55

3228 512 30 2686 0 0 344.06 0.00 344.06

3232 512 30 2690 0 0 344.58 0.00 344.58

3236 512 30 2694 0 0 345.09 0.00 345.09

3240 512 30 2698 0 0 345.60 0.00 345.60

3244 512 30 2702 0 0 346.11 0.00 346.11

3248 512 30 2706 0 0 346.62 0.00 346.62

3252 512 30 2710 0 0 347.14 0.00 347.14

3256 512 30 2714 0 0 347.65 0.00 347.65

3260 512 30 2718 0 0 348.16 0.00 348.16

3264 512 30 2722 0 0 348.67 0.00 348.67

3268 512 30 2726 0 0 349.18 0.00 349.18

3272 512 30 2730 0 0 349.70 0.00 349.70

3276 512 30 2734 0 0 350.21 0.00 350.21

3280 512 30 2738 0 0 350.72 0.00 350.72

3284 512 30 2742 0 0 351.23 0.00 351.23

3288 512 30 2746 0 0 351.74 0.00 351.74


81



Earnings at the LEL

(where earnings

are equal to

or exceed the LEL)







Earnings above

the UEL

Total of

employee's and


Employee's




1a 1b 1c 1d 1e 1f 1g

3292 512 30 2750 0 0 352.26 0.00 352.26

3296 512 30 2754 0 0 352.77 0.00 352.77

3300 512 30 2758 0 0 353.28 0.00 353.28

3304 512 30 2762 0 0 353.79 0.00 353.79

3308 512 30 2766 0 0 354.30 0.00 354.30

3312 512 30 2770 0 0 354.82 0.00 354.82

3316 512 30 2774 0 0 355.33 0.00 355.33

3320 512 30 2778 0 0 355.84 0.00 355.84

3324 512 30 2782 0 0 356.35 0.00 356.35

3328 512 30 2786 0 0 356.86 0.00 356.86

3332 512 30 2790 0 0 357.38 0.00 357.38

3336 512 30 2794 0 0 357.70 0.00 357.70

3337 512 30 2795 0 0 357.76 0.00 357.76

3338 512 30 2795 1 0 358.14 0.00 358.14

3342 512 30 2795 5 0 358.66 0.00 358.66

3346 512 30 2795 9 0 359.17 0.00 359.17

3350 512 30 2795 13 0 359.68 0.00 359.68

3354 512 30 2795 17 0 360.19 0.00 360.19

3358 512 30 2795 21 0 360.70 0.00 360.70

3362 512 30 2795 25 0 361.22 0.00 361.22

3366 512 30 2795 29 0 361.73 0.00 361.73

3370 512 30 2795 33 0 362.24 0.00 362.24

3374 512 30 2795 37 0 362.75 0.00 362.75

3378 512 30 2795 41 0 363.26 0.00 363.26

3382 512 30 2795 45 0 363.78 0.00 363.78

3386 512 30 2795 49 0 364.29 0.00 364.29

3390 512 30 2795 53 0 364.80 0.00 364.80

3394 512 30 2795 57 0 365.31 0.00 365.31

3398 512 30 2795 61 0 365.57 0.00 365.57

If the employee’s gross monthly pay is over £3398, go to page 83.

82

Working out and recording NICs where employee's total earnings exceed the UEL Table letter B

Where the employee's total earnings exceed the UEL, the following calculation should be completed with the relevant figures. Use the main table to work out the total of employee's and employer's NICs and the employee's NICs due on the earnings up to the UEL. To work out the total of employee’s and employer's NICs and the employee’s NICs due on the earnings above the UEL, take the following action: Step Action Example (based on Table B with total monthly earnings of £5,298.85) 1 subtract the UEL £5,298.85 – £3,398.00 = £1,900.85 figure from the total gross pay

2 round the answer down to the Rounded down to £1,900 nearest whole £ 3 look this figure up in the Look up £1900 "additional gross pay table" on page 84 4 if the figure is not shown in the Earnings Total of employee’s Employee’s NICs table, build up to it by adding above the and employer's NICs payable together as few entries as possible UEL (1e) payable (1f) (1g) £1000 £138.00 £10.00 £900 £124.20 £9.00

Totals £1,900 £262.20 £19.00 5 add the totals of employee’s and Total payable by employee Total payable employer's NICs worked out on the earnings and employer by employee above the UEL to the totals of employee's and employer's NICs due for earnings at the UEL £262.20 (employee and employer £19.00 (employee NICs (columns 1f and 1g of the main table) NICs above UEL) above UEL)

+£504.09 (employee and employer £138.52 (employee NICs

NICs at UEL) at UEL)

Totals £766.29 £157.52 6 record the figures resulting from the On form T11 record above steps on form T11 (including the total for column 1e from Step 4)

Col 1a Col 1b Col 1c Col 1d Col 1e Col 1f Col 1g

512 30 2795 61 1900 766.29 157.52

83

Working out and recording NICs where employee's total earnings exceed the UEL Table letter C

Where the employee's total earnings exceed the UEL, the following calculation should be completed with the relevant figures. Use the main table to work out the total of employer's NICs due on the earnings up to the UEL. To work out the total of employer's NICs due on the earnings above the UEL, take the following action: Step Action Example (based on Table C with total monthly earnings of £5,298.85) 1 subtract the UEL £5,298.85 – £3,398.00 = 1,900.85 figure from the total gross pay 2 round the answer down to the Rounded down to £1,900 nearest whole £ 3 look this figure up in the Look up £1900 "additional gross pay table" on page 86 4 if the figure is not shown in the table, Earnings Total employer's build up to it by adding above the NICs payable together as few entries as possible UEL (1e) (1f) £1000 £128.00 £900 £115.20 Totals £1,900 £243.20 5 add the totals of employer’s Total payable by employer NICs worked out on the earnings above the UEL to the totals of £243.20 (employer NICs above UEL) employer's NICs due for earnings at the UEL (column 1f of the main table) +£365.57 (employer NICs at UEL)

Totals £608.77 6 record the figures resulting from the On form T11 record above steps on form T11 (including the total for column 1e from Step 4)

Col 1a Col 1b Col 1c Col 1d Col 1e Col 1f Col 1g

512 30 2795 61 1900 608.77 0.00

84

Additional gross pay table B

Earnings on

which contributions

payable

Total of employer’s

and employee’s

contributions payable

Employee’s contributions

payable

Employer’s contribution

Earnings on

which contributions

payable


and employee’s



payable


1f 1g

1f 1g

1 0.14 0.01 0.13 43 5.93 0.43 5.50

2 0.28 0.02 0.26

44 6.07 0.44 5.63

3 0.41 0.03 0.38

45 6.21 0.45 5.76

4 0.55 0.04 0.51

46 6.35 0.46 5.89

5 0.69 0.05 0.64

47 6.49 0.47 6.02

6 0.83 0.06 0.77

48 6.62 0.48 6.14

7 0.97 0.07 0.90

49 6.76 0.49 6.27

8 1.10 0.08 1.02 50 6.90 0.50 6.40

9 1.24 0.09 1.15

51 7.04 0.51 6.53

10 1.38 0.10 1.28

52 7.18 0.52 6.66

11 1.52 0.11 1.41

53 7.31 0.53 6.78

12 1.66 0.12 1.54

54 7.45 0.54 6.91

13 1.79 0.13 1.66

55 7.59 0.55 7.04

14 1.93 0.14 1.79

56 7.73 0.56 7.17

15 2.07 0.15 1.92

57 7.87 0.57 7.30

16 2.21 0.16 2.05

58 8.00 0.58 7.42

17 2.35 0.17 2.18

59 8.14 0.59 7.55

18 2.48 0.18 2.30

60 8.28 0.60 7.68

19 2.62 0.19 2.43

61 8.42 0.61 7.81

20 2.76 0.20 2.56 62 8.56 0.62 7.94

21 2.90 0.21 2.69

63 8.69 0.63 8.06

22 3.04 0.22 2.82

64 8.83 0.64 8.19

23 3.17 0.23 2.94

65 8.97 0.65 8.32

24 3.31 0.24 3.07

66 9.11 0.66 8.45

25 3.45 0.25 3.20

67 9.25 0.67 8.58

26 3.59 0.26 3.33

68 9.38 0.68 8.70

27 3.73 0.27 3.46

69 9.52 0.69 8.83

28 3.86 0.28 3.58

70 9.66 0.70 8.96

29 4.00 0.29 3.71

71 9.80 0.71 9.09

30 4.14 0.30 3.84

72 9.94 0.72 9.22

31 4.28 0.31 3.97

73 10.07 0.73 9.34

32 4.42 0.32 4.10 74 10.21 0.74 9.47

33 4.55 0.33 4.22

75 10.35 0.75 9.60

34 4.69 0.34 4.35

76 10.49 0.76 9.73

35 4.83 0.35 4.48

77 10.63 0.77 9.86

36 4.97 0.36 4.61

78 10.76 0.78 9.98

37 5.11 0.37 4.74

79 10.90 0.79 10.11

38 5.24 0.38 4.86

80 11.04 0.80 10.24

39 5.38 0.39 4.99

81 11.18 0.81 10.37

40 5.52 0.40 5.12

82 11.32 0.82 10.50

41 5.66 0.41 5.25

83 11.45 0.83 10.62

42 5.80 0.42 5.38

84 11.59 0.84 10.75


85

Earnings on

which contributions

payable


and employee’s



payable


Earnings on

which contributions

payable


and employee’s



payable


1f 1g

1f 1g

85 11.73 0.85 10.88

800 110.40 8.00 102.40

86 11.87 0.86 11.01 900 124.20 9.00 115.20

87 12.01 0.87 11.14

1000 138.00 10.00 128.00

88 12.14 0.88 11.26

2000 276.00 20.00 256.00

89 12.28 0.89 11.39

3000 414.00 30.00 384.00

90 12.42 0.90 11.52

4000 552.00 40.00 512.00

91 12.56 0.91 11.65

5000 690.00 50.00 640.00

92 12.70 0.92 11.78

6000 828.00 60.00 768.00

93 12.83 0.93 11.90 7000 966.00 70.00 896.00

94 12.97 0.94 12.03

8000 1104.00 80.00 1024.00

95 13.11 0.95 12.16

9000 1242.00 90.00 1152.00

96 13.25 0.96 12.29

10000 1380.00 100.00 1280.00

97 13.39 0.97 12.42

20000 2760.00 200.00 2560.00

98 13.52 0.98 12.54 30000 4140.00 300.00 3840.00

99 13.66 0.99 12.67

40000 5520.00 400.00 5120.00

100 13.80 1.00 12.80

50000 6900.00 500.00 6400.00

200 27.60 2.00 25.60

60000 8280.00 600.00 7680.00

300 41.40 3.00 38.40

70000 9660.00 700.00 8960.00

400 55.20 4.00 51.20

80000 11040.00 800.00 10240.00

500 69.00 5.00 64.00

90000 12420.00 900.00 11520.00

600 82.80 6.00 76.80 100000 13800.00 1000.00 12800.00

700 96.60 7.00 89.60

86

Additional gross pay table C

Earnings on which


Total of employee’s and employer’s


Earnings on which




1f

1f

1 0.13 43 5.50

2 0.26 44 5.63

3 0.38 45 5.76

4 0.51 46 5.89

5 0.64 47 6.02

6 0.77 48 6.14

7 0.90 49 6.27

8 1.02 50 6.40

9 1.15 51 6.53

10 1.28 52 6.66

11 1.41 53 6.78

12 1.54 54 6.91

13 1.66 55 7.04

14 1.79 56 7.17

15 1.92 57 7.30

16 2.05 58 7.42

17 2.18 59 7.55

18 2.30 60 7.68

19 2.43 61 7.81

20 2.56 62 7.94

21 2.69 63 8.06

22 2.82 64 8.19

23 2.94 65 8.32

24 3.07 66 8.45

25 3.20 67 8.58

26 3.33 68 8.70

27 3.46 69 8.83

28 3.58 70 8.96

29 3.71 71 9.09

30 3.84 72 9.22

31 3.97 73 9.34

32 4.10 74 9.47

33 4.22 75 9.60

34 4.35 76 9.73

35 4.48 77 9.86

36 4.61 78 9.98

37 4.74 79 10.11

38 4.86 80 10.24

39 4.99 81 10.37

40 5.12 82 10.50

41 5.25 83 10.62

42 5.38 84 10.75

87

Earnings on which




Earnings on which




1f

1f

85 10.88

800 102.40

86 11.01

900 115.20

87 11.14 1000 128.00

88 11.26

2000 256.00

89 11.39

3000 384.00

90 11.52

4000 512.00

91 11.65

5000 640.00

92 11.78

6000 768.00

93 11.90

7000 896.00

94 12.03 8000 1024.00

95 12.16

9000 1152.00

96 12.29

10000 1280.00

97 12.42

20000 2560.00

98 12.54

30000 3840.00

99 12.67

40000 5120.00

100 12.80

50000 6400.00

200 25.60

60000 7680.00

300 38.40

70000 8960.00

400 51.20

80000 10240.00

500 64.00

90000 11520.00

600 76.80

100000 12800.00

700 89.60

88

Leaflet CF393(IOM) from April 2019 Prepared by:

National Insurance Section

Income Tax Division, The Treasury Government Offices, Bucks Road

Douglas, Isle of Man

Website: www.gov.im/treasury/incometax

This booklet gives guidance only and should not be treated as a complete and authoritative statement of the law.

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