ca38(2017) national insurance contributions tables a and j · if you employ mariners, booklet ca42,...

National Insurance contributionsTables A, H, J, M and ZThese tables are for employers who are exempt from filing or unable to file payroll information online and use manual systems.

Use from 6 April 2017 to 5 April 2018 inclusive

Standard Rate NICs tablesCA38

Forms and guidance in Braille, large print and audio

For details of employer forms and guidance in Braille, large print or audio, phone the Employer Orderline on Telephone: 0300 123 1074 and ask to speak to the Customer Service Team.

Education services from the Digital

Delivery TeamFind out more about our live and recorded webinars, go to www.gov.uk/government/news/webinars-emails-and-videos-on-employing-people

To view our video clips, go to www.youtube.com/hmrcgovuk

Follow us on Twitter @HMRCbusiness: twitter.com/HMRCbusiness

Employer Bulletin onlineEmployer Bulletins contain information and news for employers. We publish these 6 times a year. Go to www.gov.uk/government/collections/hm-revenue-and-customs-employer-bulletin

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

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

Do you use PAYE Online? Remember to keep our

email address up to dateIf you change your email address, don’t forget to update PAYE Online to ensure you continue to receive email alerts when we have issued tax codes and generic notifications.

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

National Insurance Contributions and Employers Office HM Revenue and Customs BX9 1BX United Kingdom

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

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

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

The internetFor help with your payroll, go to www.gov.uk/business-tax/paye

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

Webinars are a way of learning about your payroll, such as ‘Getting payroll information right’.

This webinar covers the most common errors that employees make when submitting information to HMRC. It shows you how to provide accurate data and avoid common payroll mistakes.

For more information on this and other webinars, go to www.gov.uk/government/news/webinars-emails-and-videos-on-employing-people

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

Online servicesFor information and help using our online services, go to www.gov.uk/log-in-register-hmrc-online-services

For more help, contact the Online Services Helpdesk by:• Telephone: 0300 200 3600• Textphone: 0300 200 3603

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

To find out more information about the Basic PAYE Tools and other HMRC recognised software, go to www.gov.uk/payroll-software

Employer helplinesIf you have:• been an employer for less than 3 years,

Telephone: 0300 200 3211• been an employer for 3 years or more,

Telephone: 0300 200 3200• a hearing or speech impairment, Textphone: 0300 200 3212

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

Employer helpbooks and formsHelpbooks and forms are available to download. Go to www.gov.uk/government/collections/payroll-publications-for-employers

Yr laith GymraegI lawrlwytho ffurflenni a llyfrynnau cymorth Cymraeg, ewch i www.gov.uk/cymraeg sgroliwch i lawr i’r pennawd ‘Treth’ a dilynwch y cysylltiadau ‘Ffurflenni Cyllid a Thollau EM (CThEM)’ ac ‘Arweiniad a thaflenni gwybodaeth CThEM’.

http://www.gov.uk/government/news/webinars-emails-and-videos-on-employing-people


http://www.youtube.com/hmrcgovuk

http://www.twitter.com/HMRCbusiness

http://www.hmrc.gov.uk/gds/payerti/forms-updates/forms-publications/register.htm

http://www.hmrc.gov.uk/gds/payerti/forms-updates/forms-publications/register.htm

http://www.gov.uk/government/publications/your-charter

http://www.gov.uk/government/publications/your-charter

http://www.gov.uk/business-tax/paye

http://www.gov.uk/set-up-business



http://www.gov.uk/log-in-register-hmrc-online-services

http://www.gov.uk/payroll-software

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

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

http://www.gov.uk/cymraeg

Save money – avoid errors Page 2

Which National Insurance contributions (NICs) tables to use

Layout of these tables Page 4

Using these tables to work out NICs Page 5

Earnings limits and NICs rates Page 6

An example of working out NICs using these tables and recording figures on form RT11 Page 7

A – Weekly table for standard rate NICs Page 8

A – Monthly table for standard rate NICs Page 23

H – Weekly table for standard rate NICs (employee under 25 apprentice) Page 39

H – Monthly table for standard rate NICs (employee under 25 apprentice) Page 54

J – Weekly table for NICs where employee has deferment Page 70

J – Monthly table for NICs where employee has deferment Page 85

M – Weekly table for standard rate NICs (employee under 21) Page 101

M – Monthly table for standard rate NICs (employee under 21) Page 116

Z – Weekly table for NICs where employee has deferment (employee under 21) Page 132

Z – Monthly table for NICs where employee has deferment (employee under 21) Page 147

Working out and recording NICs where employee’s total earnings exceed the Upper Earnings Limit (UEL)/Upper Secondary Threshold (UST)/Apprentice Upper Secondary Threshold (AUST) Page 163

Additional gross pay table Page 164

Contents

Changes for the tax year 2017 to 2018At the time this booklet was printed, changes in the rates of National Insurance contributions (NICs) for the tax year 2017 to 2018 were still subject to Parliamentary approval. Should Parliamentary approval not be obtained, we will inform you of any further changes before 6 April 2017.

Do it online

Almost all employers are required to file their payroll information online. There are very few exceptions. For further information about these exceptions:• go to www.gov.uk/find-out-which-employers-are-

exempt-from-online-payroll-reporting or

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

For more information about online filing, go to www.gov.uk/paye-online

Checklist to help you submit your PAYE information to HMRC

• The form RT11, (form RT11, 'Deductions working sheet' replaces form P11 for the purposes of operating a manual payroll) must show ‘Tax year starting 6 April 2017’.

• Have you used the correct National Insurance contributions (NICs) 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 NICs? If not, deduct full rate NICs at category A, H or M.

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

If you are an employer who is exempt from filing online

• When completing your payment submission

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

— check you have entered the correct category of NIC (for employees who are aged 21 or over, this is usually either A, B, C, H or J . For employees who are under the age of 21, this is usually either M or Z. For Apprentices who are aged under 25, including those under 21, this is category H)

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

For more information on completing RTI forms please see helpbook RT6, 'A guide to filling in forms RT2 and RT5'.

What to do if your employee’s circumstances change

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

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

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

• Class 1 secondary NICs continue to be payable on all earnings above this threshold.

• The current way in which NICs is assessed remains unchanged.

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

For further information see CWG2 Chapter 3, paragraph 90.

Abolition of secondary NICs for Apprentices under the age of 25

• From April 2016 the rate of secondary Class 1 NICs for Apprentices under the age of 25 is 0% up to the ‘Apprentice Upper Secondary Threshold’ (AUST).

• Apprentices must follow a government recognised apprenticeship in the UK one which follows government arrangements/approved frameworks, and have a written agreement, specifying the government recognised apprentice framework/standard, with a start and expected completion date. This is an agreement between the training provider, apprentice and employer and is the evidence the employer needs to retain when applying the zero-rate of secondary Class 1 NICs for an apprentice under 25.

• Secondary Class 1 NICs will continue to be payable on all earnings above the AUST.

• The current way in which NICs is assessed remains unchanged.

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

For further information see CWG2 Chapter 3, paragraph 91.

Save money – avoid errors

https://www.gov.uk/find-out-which-employers-are-exempt-from-online-payroll-reporting

https://www.gov.uk/find-out-which-employers-are-exempt-from-online-payroll-reporting

https://www.gov.uk/paye-online

Which National Insurance contributions (NICs) tables to use

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

• NICs tables are renewed every tax year.

• Check you are using the tables for the tax year 2017 to 2018.

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

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

Is your employee State Pension age or over?

Use Table letter C (see booklet CA41)

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

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

Use Table letter J (see booklet CA38)

Use Table letter B (see booklet CA41)

Yes

Yes

Yes

No

No

No

Is your employee under the age of 21?

Is your employee under the age of 21?

Use Table letter Z (see booklet CA38)

Use Table letter M (see booklet CA38)

Use Table letter A (see booklet CA38)

No

Is your employee an apprentice under age 25?

Yes No

Yes Use Table letter H (see booklet CA38)

Yes No

National Insurance contributions (NICs) Employment Allowance

From 6 April 2016 you may be eligible to claim an Employment Allowance of up to £3,000. The Employment Allowance is available for businesses, charities (including community amateur sports clubs)and certain employers of care and support workers to offset against employer’s secondary Class 1 NICs liability.

You can claim the Employment Allowance as part of the normal payroll process through Real Time Information (RTI) or the Basic PAYE Tools.

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

Save money – avoid errors continued

https://www.gov.uk/claim-employment-allowance

https://www.gov.uk/claim-employment-allowance

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

For the tax year 2017 to 2018 this threshold is £866 weekly, £3,750 monthly, £45,000 annually.

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

These changes do not alter any of the rules for calculating NICs other than by using the U21 secondary rate where appropriate.

Primary Class 1 NICs will remain unaltered.

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

Abolition of Class 1 secondary NICs for Apprentices under 25 years of age (U25)A 0% rate of Class 1 secondary NICs was introduced from April 2016 for Apprentices under the age of 25, up to the ‘Apprentice Upper Secondary Threshold’ (AUST). There is no reduction in the rate of Class 1 secondary NICs above the AUST.

For the tax year 2017 to 2018 this threshold is £866 weekly, £3,750 monthly, £45,000 annually.

It is important to remember that this rate of Class 1 secondary NICs does not remove the role of the secondary contributor. Employers are still required to fulfil any other obligations associated with paying earnings, for example, administering statutory payments.

These changes do not alter any of the rules for calculating NIC’s other than by using the Apprentice U25 secondary rate where appropriate.

Primary Class 1 NIC’s will remain unaltered.

It is the responsibility of the employer to ensure they use and report the correct category letter.

Apprentices must follow a government recognised apprenticeship in the UK i.e. one which follows government arrangements/approved frameworks, and have a written agreement, specifying the government

recognised apprentice framework/standard, with a start and expected completion date. This is an agreement between the training provider, apprentice and employer and is the evidence the employer needs to retain when applying the zero-rate of secondary Class 1 NICs for an apprentice under 25.

Secondary Class 1 NICs will continue to be payable on all earnings above the AUST.

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

For further information see CWG2 Chapter 3, page 91.

Apprenticeship Levy• From April 2017 employers with annual pay bills

greater than £3 million, and some connected companies and charities with pay bills less than this amount, will be required to pay the Apprenticeship Levy.

• All employers (subject to the rules on connection) will have an annual levy allowance of £15,000 with which to offset against their levy liability.This means that only employers with a pay bill of over £3 million will have to pay and report the levy. However, where the connection rules apply, a pay bill less than £3 million may attract a levy liability, depending on how the levy allowance is shared (connected companies and connected charities only have a single £15,000 levy allowance for the group).

• The levy is charged at a rate of 0.5% of an employer’s annual pay bill. Pay bill is defined as earnings which are liable to Class 1 secondary NICs, including earnings below the Secondary Threshold.

You will need to determine your levy liability. For more information, see CWG2.”

Layout of these tablesThe first earnings figure in each table is the Lower Earnings Limit (LEL) (£113 weekly or £490 monthly). This is because NICs liability only arises when the employee’s total earnings in the earnings period reach the LEL, even though no NICs are actually payable on those earnings. The employer pays NICs only when the employee’s earnings exceed the Secondary Threshold (ST) (£157 weekly or £680 monthly). The employee pays NICs only when the employee’s earnings exceed the Primary Threshold (PT) (£157 weekly or £680 monthly). But, for standard rate NICs, earnings between the LEL and the PT are used to protect the employee’s entitlement to benefit.

Where there is a liability, the employee and the

Abolition of Class 1 secondary NICs for employees under 21 years of age (U21

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

Introduction

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

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

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

• the exact percentage method

For general information about NICs, see the employer helpbooks.

Are you using the correct tables?

Only use these tables between 6 April 2017 and 5 April 2018 (the tax year 2017 to 2018).

Only use the tables in this booklet for employees who are employed in the tax year 2017 to 2018, and for whom NICs are payable under table letter A, H, J, M or Z.

If there is no table in this booklet for a particular employee, you must use a table from a different booklet.

About these tables

The tables under letters A, H, J, M or Z contain 2 tables, for:• weekly pay intervals

• monthly pay intervals

The letters A, H, J, M or Z correspond with the table letters under which NICs are payable.

Identifying the correct table to use

Table letter A

Use this table for all employees aged 21 or over and under State Pension age and Apprentices who are aged over 25.

Table letter H

Use this table for all Apprentices who are under the age of 25 and are following a government approved framework.

Table letter J

Use this table for all employees who are aged 21 or over, for whom you hold form CA2700 allowing them to defer payment of employee’s NICs at the full main percentage rate.

Table letter M

Use this table for all employees who are under the age of 21 and are not apprentices following a government approved framework.

Table letter Z

Use this table for all employees who are under the age of 21 for whom you hold form CA2700 allowing them to defer payment of employee’s NICs at the full main percentage rate.

employer pay NICs at the appropriate main percentage rate on earnings between the PT and ST respectively up to the Upper Earnings Limit (UEL)/Upper Secondary Threshold (UST)/Apprentice Upper Secondary Threhold (AUST).

The last earnings figure in each table is the UEL/UST/AUST (£866 weekly or £3,750 monthly). This is because employee’s NICs are due only at a rate of 2% on earnings above the UEL/UST/AUST. The employer pays NICs at the rate of 13.8% on earnings above the UEL/UST/AUST.

The figures in the left-hand column of each table show steps between the LEL and the UEL/UST/AUST. The NICs liability for each step is based on the earnings limits and percentage rates shown on page 6 and with the exception of the LEL, PT, ST, UEL, UST and AUST is worked out at the mid-point of the steps.

Therefore, you and your employee may pay slightly more or less than if you used the exact percentage method to work out the NICs due.

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

Where the employee’s total earnings exceed the UEL/UST/AUST, see page 163.

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

An example form RT11 is also shown on page 7.

Earnings limits and NICs rates

Employee’s NIC Employer’s NIC

Earnings limitsNICs table letters A, H and M

NICs table letters J and Z

NICs table letters A and J

NICs table letters H, M and Z

Below £113 weekly, or

below £490 monthly, or

below £5,876 yearly

Nil Nil Nil Nil

£113 to £157 weekly, or

£490 to £680 monthly, or

£5,876 to £8,164 yearly

0% 0% 0% 0%

£157.01 to £866 weekly, or

£680.01 to £3,750 monthly, or

£8,164.01 to £45,000 yearly

12% 2% 13.8% 0%

Over £866 weekly, or

over £3,750 monthly, or

over £45,000 yearly

2% 2% 13.8% 13.8%

How to use these tables

• Decide which table you should use, A, H, J, M or Z and then apply the earnings period (weekly or monthly) to determine the NICs liability.

• Look up the employee’s gross pay in the left-hand column of the table. If the employee’s total earnings fall between the LEL and the UEL/UST/AUST and the exact amount is not shown, use the lower amount closest to the exact gross pay. If the employee’s total earnings exceed the UEL/UST/AUST, see page 163.

• Record the figures in each column of the table onto the employee’s form RT11, ‘Deductions working sheet’. See the example on page 7.

Adapting these tables for pay intervals other than weekly or monthly

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

amounts to get an average weekly or monthly amount

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

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

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

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 UEL

1c

Employer’s NICs due on all earnings above

the ST

1d

Employee’s NICs due on all earnings above

the PT

1e

Total of employee’s &

employer’s NICs (for information

only)

£ £ £ p £ p £ p £ p £ p

886 490 190.00 206.00 28.70 24.96 53.66

Example

A monthly paid 24 year old male employee earns £887.15 payable on 29 April 2017 (tax month 1).

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

Extract from monthly Table letter A

Extract from form RT11

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

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

29/04/2017 A 887.15 887.15 490 190 206.00 28.70 28.70 24.96 24.96

Table letter A

Use this table for employees who are aged 21 or over and under State Pension age or employees who are on Approved Apprenticeship scheme and over the age of 25.

Do not use this table for:• any tax year other than 2017 to 2018

• employees who are under the age of 21 (see Table letter M)

• employees who are on an Approved Apprenticeship scheme and under the age of 25 (see Table letter H)

• married women or widows who have the right to pay reduced rate employee’s NICs (see Table letter B in booklet CA41)

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

• employees who are aged 21 or over, for whom you hold form CA2700 (see Table letter J)

• employees who are under the age of 21, for whom you hold form CA2700 (see Table letter Z)

Completing form RT11, 'Deductions working sheet’ or substitute

• Enter ‘A’ in the NICs Category Letter column on form RT11.

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

If the employee’s total earnings fall between the LEL and the UEL/UST/AUST and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST/AUST, see page 163.

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

Weekly table for standard rate NICs for use from 6 April 2017 to 5 April 2018



Earnings at the LEL


1a


the PT

1b

Earnings above the PT, up to and including

the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p

Up to and including £112.99

No NICs liability, make no entries on form RT11

113 113 0.00 0.00 0.00 0.00 0.00114 113 1.00 0.00 0.00 0.00 0.00115 113 2.00 0.00 0.00 0.00 0.00116 113 3.00 0.00 0.00 0.00 0.00117 113 4.00 0.00 0.00 0.00 0.00

118 113 5.00 0.00 0.00 0.00 0.00119 113 6.00 0.00 0.00 0.00 0.00120 113 7.00 0.00 0.00 0.00 0.00121 113 8.00 0.00 0.00 0.00 0.00122 113 9.00 0.00 0.00 0.00 0.00

123 113 10.00 0.00 0.00 0.00 0.00124 113 11.00 0.00 0.00 0.00 0.00125 113 12.00 0.00 0.00 0.00 0.00126 113 13.00 0.00 0.00 0.00 0.00127 113 14.00 0.00 0.00 0.00 0.00

128 113 15.00 0.00 0.00 0.00 0.00129 113 16.00 0.00 0.00 0.00 0.00130 113 17.00 0.00 0.00 0.00 0.00131 113 18.00 0.00 0.00 0.00 0.00132 113 19.00 0.00 0.00 0.00 0.00

133 113 20.00 0.00 0.00 0.00 0.00134 113 21.00 0.00 0.00 0.00 0.00135 113 22.00 0.00 0.00 0.00 0.00136 113 23.00 0.00 0.00 0.00 0.00137 113 24.00 0.00 0.00 0.00 0.00



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p

Table letter AWeekly table

138 113 25.00 0.00 0.00 0.00 0.00139 113 26.00 0.00 0.00 0.00 0.00140 113 27.00 0.00 0.00 0.00 0.00141 113 28.00 0.00 0.00 0.00 0.00142 113 29.00 0.00 0.00 0.00 0.00

143 113 30.00 0.00 0.00 0.00 0.00144 113 31.00 0.00 0.00 0.00 0.00145 113 32.00 0.00 0.00 0.00 0.00146 113 33.00 0.00 0.00 0.00 0.00147 113 34.00 0.00 0.00 0.00 0.00

148 113 35.00 0.00 0.00 0.00 0.00149 113 36.00 0.00 0.00 0.00 0.00150 113 37.00 0.00 0.00 0.00 0.00151 113 38.00 0.00 0.00 0.00 0.00152 113 39.00 0.00 0.00 0.00 0.00

153 113 40.00 0.00 0.00 0.00 0.00154 113 41.00 0.00 0.00 0.00 0.00155 113 42.00 0.00 0.00 0.00 0.00156 113 43.00 0.00 0.00 0.00 0.00157 113 44.00 0.00 0.00 0.00 0.00

158 113 44.00 1.00 0.21 0.18 0.39159 113 44.00 2.00 0.34 0.30 0.64160 113 44.00 3.00 0.48 0.42 0.90161 113 44.00 4.00 0.62 0.54 1.16162 113 44.00 5.00 0.76 0.66 1.42

163 113 44.00 6.00 0.90 0.78 1.68164 113 44.00 7.00 1.03 0.90 1.93165 113 44.00 8.00 1.17 1.02 2.19166 113 44.00 9.00 1.31 1.14 2.45167 113 44.00 10.00 1.45 1.26 2.71

168 113 44.00 11.00 1.59 1.38 2.97169 113 44.00 12.00 1.72 1.50 3.22170 113 44.00 13.00 1.86 1.62 3.48171 113 44.00 14.00 2.00 1.74 3.74172 113 44.00 15.00 2.14 1.86 4.00

173 113 44.00 16.00 2.28 1.98 4.26174 113 44.00 17.00 2.41 2.10 4.51175 113 44.00 18.00 2.55 2.22 4.77176 113 44.00 19.00 2.69 2.34 5.03177 113 44.00 20.00 2.83 2.46 5.29

178 113 44.00 21.00 2.97 2.58 5.55179 113 44.00 22.00 3.10 2.70 5.80180 113 44.00 23.00 3.24 2.82 6.06181 113 44.00 24.00 3.38 2.94 6.32182 113 44.00 25.00 3.52 3.06 6.58

183 113 44.00 26.00 3.66 3.18 6.84184 113 44.00 27.00 3.79 3.30 7.09185 113 44.00 28.00 3.93 3.42 7.35186 113 44.00 29.00 4.07 3.54 7.61187 113 44.00 30.00 4.21 3.66 7.87

188 113 44.00 31.00 4.35 3.78 8.13189 113 44.00 32.00 4.48 3.90 8.38190 113 44.00 33.00 4.62 4.02 8.64191 113 44.00 34.00 4.76 4.14 8.90192 113 44.00 35.00 4.90 4.26 9.16



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter A

193 113 44.00 36.00 5.04 4.38 9.42194 113 44.00 37.00 5.17 4.50 9.67195 113 44.00 38.00 5.31 4.62 9.93196 113 44.00 39.00 5.45 4.74 10.19197 113 44.00 40.00 5.59 4.86 10.45

198 113 44.00 41.00 5.73 4.98 10.71199 113 44.00 42.00 5.86 5.10 10.96200 113 44.00 43.00 6.00 5.22 11.22201 113 44.00 44.00 6.14 5.34 11.48202 113 44.00 45.00 6.28 5.46 11.74

203 113 44.00 46.00 6.42 5.58 12.00204 113 44.00 47.00 6.55 5.70 12.25205 113 44.00 48.00 6.69 5.82 12.51206 113 44.00 49.00 6.83 5.94 12.77207 113 44.00 50.00 6.97 6.06 13.03

208 113 44.00 51.00 7.11 6.18 13.29209 113 44.00 52.00 7.24 6.30 13.54210 113 44.00 53.00 7.38 6.42 13.80211 113 44.00 54.00 7.52 6.54 14.06212 113 44.00 55.00 7.66 6.66 14.32

213 113 44.00 56.00 7.80 6.78 14.58214 113 44.00 57.00 7.93 6.90 14.83215 113 44.00 58.00 8.07 7.02 15.09216 113 44.00 59.00 8.21 7.14 15.35217 113 44.00 60.00 8.35 7.26 15.61

218 113 44.00 61.00 8.49 7.38 15.87219 113 44.00 62.00 8.62 7.50 16.12220 113 44.00 63.00 8.76 7.62 16.38221 113 44.00 64.00 8.90 7.74 16.64222 113 44.00 65.00 9.04 7.86 16.90

223 113 44.00 66.00 9.18 7.98 17.16224 113 44.00 67.00 9.31 8.10 17.41225 113 44.00 68.00 9.45 8.22 17.67226 113 44.00 69.00 9.59 8.34 17.93227 113 44.00 70.00 9.73 8.46 18.19

228 113 44.00 71.00 9.87 8.58 18.45229 113 44.00 72.00 10.00 8.70 18.70230 113 44.00 73.00 10.14 8.82 18.96231 113 44.00 74.00 10.28 8.94 19.22232 113 44.00 75.00 10.42 9.06 19.48

233 113 44.00 76.00 10.56 9.18 19.74234 113 44.00 77.00 10.69 9.30 19.99235 113 44.00 78.00 10.83 9.42 20.25236 113 44.00 79.00 10.97 9.54 20.51237 113 44.00 80.00 11.11 9.66 20.77

238 113 44.00 81.00 11.25 9.78 21.03239 113 44.00 82.00 11.38 9.90 21.28240 113 44.00 83.00 11.52 10.02 21.54241 113 44.00 84.00 11.66 10.14 21.80242 113 44.00 85.00 11.80 10.26 22.06

243 113 44.00 86.00 11.94 10.38 22.32244 113 44.00 87.00 12.07 10.50 22.57245 113 44.00 88.00 12.21 10.62 22.83246 113 44.00 89.00 12.35 10.74 23.09247 113 44.00 90.00 12.49 10.86 23.35



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


248 113 44.00 91.00 12.63 10.98 23.61249 113 44.00 92.00 12.76 11.10 23.86250 113 44.00 93.00 12.90 11.22 24.12251 113 44.00 94.00 13.04 11.34 24.38252 113 44.00 95.00 13.18 11.46 24.64

253 113 44.00 96.00 13.32 11.58 24.90254 113 44.00 97.00 13.45 11.70 25.15255 113 44.00 98.00 13.59 11.82 25.41256 113 44.00 99.00 13.73 11.94 25.67257 113 44.00 100.00 13.87 12.06 25.93

258 113 44.00 101.00 14.01 12.18 26.19259 113 44.00 102.00 14.14 12.30 26.44260 113 44.00 103.00 14.28 12.42 26.70261 113 44.00 104.00 14.42 12.54 26.96262 113 44.00 105.00 14.56 12.66 27.22

263 113 44.00 106.00 14.70 12.78 27.48264 113 44.00 107.00 14.83 12.90 27.73265 113 44.00 108.00 14.97 13.02 27.99266 113 44.00 109.00 15.11 13.14 28.25 267 113 44.00 110.00 15.25 13.26 28.51

268 113 44.00 111.00 15.39 13.38 28.77269 113 44.00 112.00 15.52 13.50 29.02270 113 44.00 113.00 15.66 13.62 29.28271 113 44.00 114.00 15.80 13.74 29.54272 113 44.00 115.00 15.94 13.86 29.80

273 113 44.00 116.00 16.08 13.98 30.06274 113 44.00 117.00 16.21 14.10 30.31275 113 44.00 118.00 16.35 14.22 30.57276 113 44.00 119.00 16.49 14.34 30.83277 113 44.00 120.00 16.63 14.46 31.09

278 113 44.00 121.00 16.77 14.58 31.35279 113 44.00 122.00 16.90 14.70 31.60280 113 44.00 123.00 17.04 14.82 31.86281 113 44.00 124.00 17.18 14.94 32.12282 113 44.00 125.00 17.32 15.06 32.38

283 113 44.00 126.00 17.46 15.18 32.64284 113 44.00 127.00 17.59 15.30 32.89285 113 44.00 128.00 17.73 15.42 33.15286 113 44.00 129.00 17.87 15.54 33.41287 113 44.00 130.00 18.01 15.66 33.67

288 113 44.00 131.00 18.15 15.78 33.93289 113 44.00 132.00 18.28 15.90 34.18290 113 44.00 133.00 18.42 16.02 34.44291 113 44.00 134.00 18.56 16.14 34.70292 113 44.00 135.00 18.70 16.26 34.96

293 113 44.00 136.00 18.84 16.38 35.22294 113 44.00 137.00 18.97 16.50 35.47295 113 44.00 138.00 19.11 16.62 35.73296 113 44.00 139.00 19.25 16.74 35.99297 113 44.00 140.00 19.39 16.86 36.25

298 113 44.00 141.00 19.53 16.98 36.51299 113 44.00 142.00 19.66 17.10 36.76300 113 44.00 143.00 19.80 17.22 37.02301 113 44.00 144.00 19.94 17.34 37.28302 113 44.00 145.00 20.08 17.46 37.54



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


303 113 44.00 146.00 20.22 17.58 37.80304 113 44.00 147.00 20.35 17.70 38.05305 113 44.00 148.00 20.49 17.82 38.31306 113 44.00 149.00 20.63 17.94 38.57307 113 44.00 150.00 20.77 18.06 38.83

308 113 44.00 151.00 20.91 18.18 39.09309 113 44.00 152.00 21.04 18.30 39.34310 113 44.00 153.00 21.18 18.42 39.60311 113 44.00 154.00 21.32 18.54 39.86312 113 44.00 155.00 21.46 18.66 40.12

313 113 44.00 156.00 21.60 18.78 40.38314 113 44.00 157.00 21.73 18.90 40.63315 113 44.00 158.00 21.87 19.02 40.89316 113 44.00 159.00 22.01 19.14 41.15317 113 44.00 160.00 22.15 19.26 41.41

318 113 44.00 161.00 22.29 19.38 41.67319 113 44.00 162.00 22.42 19.50 41.92320 113 44.00 163.00 22.56 19.62 42.18321 113 44.00 164.00 22.70 19.74 42.44322 113 44.00 165.00 22.84 19.86 42.70

323 113 44.00 166.00 22.98 19.98 42.96324 113 44.00 167.00 23.11 20.10 43.21325 113 44.00 168.00 23.25 20.22 43.47326 113 44.00 169.00 23.39 20.34 43.73327 113 44.00 170.00 23.53 20.46 43.99

328 113 44.00 171.00 23.67 20.58 44.25329 113 44.00 172.00 23.80 20.70 44.50330 113 44.00 173.00 23.94 20.82 44.76331 113 44.00 174.00 24.08 20.94 45.02332 113 44.00 175.00 24.22 21.06 45.28

333 113 44.00 176.00 24.36 21.18 45.54334 113 44.00 177.00 24.49 21.30 45.79335 113 44.00 178.00 24.63 21.42 46.05336 113 44.00 179.00 24.77 21.54 46.31337 113 44.00 180.00 24.91 21.66 46.57

338 113 44.00 181.00 25.05 21.78 46.83339 113 44.00 182.00 25.18 21.90 47.08340 113 44.00 183.00 25.32 22.02 47.34341 113 44.00 184.00 25.46 22.14 47.60342 113 44.00 185.00 25.60 22.26 47.86

343 113 44.00 186.00 25.74 22.38 48.12344 113 44.00 187.00 25.87 22.50 48.37345 113 44.00 188.00 26.01 22.62 48.63346 113 44.00 189.00 26.15 22.74 48.89347 113 44.00 190.00 26.29 22.86 49.15

348 113 44.00 191.00 26.43 22.98 49.41349 113 44.00 192.00 26.56 23.10 49.66350 113 44.00 193.00 26.70 23.22 49.92351 113 44.00 194.00 26.84 23.34 50.18352 113 44.00 195.00 26.98 23.46 50.44

353 113 44.00 196.00 27.12 23.58 50.70354 113 44.00 197.00 27.25 23.70 50.95355 113 44.00 198.00 27.39 23.82 51.21356 113 44.00 199.00 27.53 23.94 51.47357 113 44.00 200.00 27.67 24.06 51.73



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


358 113 44.00 201.00 27.81 24.18 51.99359 113 44.00 202.00 27.94 24.30 52.24360 113 44.00 203.00 28.08 24.42 52.50361 113 44.00 204.00 28.22 24.54 52.76362 113 44.00 205.00 28.36 24.66 53.02

363 113 44.00 206.00 28.50 24.78 53.28364 113 44.00 207.00 28.63 24.90 53.53365 113 44.00 208.00 28.77 25.02 53.79366 113 44.00 209.00 28.91 25.14 54.05367 113 44.00 210.00 29.05 25.26 54.31

368 113 44.00 211.00 29.19 25.38 54.57369 113 44.00 212.00 29.32 25.50 54.82370 113 44.00 213.00 29.46 25.62 55.08371 113 44.00 214.00 29.60 25.74 55.34372 113 44.00 215.00 29.74 25.86 55.60

373 113 44.00 216.00 29.88 25.98 55.86374 113 44.00 217.00 30.01 26.10 56.11375 113 44.00 218.00 30.15 26.22 56.37376 113 44.00 219.00 30.29 26.34 56.63377 113 44.00 220.00 30.43 26.46 56.89

378 113 44.00 221.00 30.57 26.58 57.15379 113 44.00 222.00 30.70 26.70 57.40380 113 44.00 223.00 30.84 26.82 57.66381 113 44.00 224.00 30.98 26.94 57.92382 113 44.00 225.00 31.12 27.06 58.18

383 113 44.00 226.00 31.26 27.18 58.44384 113 44.00 227.00 31.39 27.30 58.69385 113 44.00 228.00 31.53 27.42 58.95386 113 44.00 229.00 31.67 27.54 59.21387 113 44.00 230.00 31.81 27.66 59.47

388 113 44.00 231.00 31.95 27.78 59.73389 113 44.00 232.00 32.08 27.90 59.98390 113 44.00 233.00 32.22 28.02 60.24391 113 44.00 234.00 32.36 28.14 60.50392 113 44.00 235.00 32.50 28.26 60.76

393 113 44.00 236.00 32.64 28.38 61.02394 113 44.00 237.00 32.77 28.50 61.27395 113 44.00 238.00 32.91 28.62 61.53396 113 44.00 239.00 33.05 28.74 61.79397 113 44.00 240.00 33.19 28.86 62.05

398 113 44.00 241.00 33.33 28.98 62.31399 113 44.00 242.00 33.46 29.10 62.56400 113 44.00 243.00 33.60 29.22 62.82401 113 44.00 244.00 33.74 29.34 63.08402 113 44.00 245.00 33.88 29.46 63.34

403 113 44.00 246.00 34.02 29.58 63.60404 113 44.00 247.00 34.15 29.70 63.85405 113 44.00 248.00 34.29 29.82 64.11406 113 44.00 249.00 34.43 29.94 64.37407 113 44.00 250.00 34.57 30.06 64.63

408 113 44.00 251.00 34.71 30.18 64.89409 113 44.00 252.00 34.84 30.30 65.14410 113 44.00 253.00 34.98 30.42 65.40411 113 44.00 254.00 35.12 30.54 65.66412 113 44.00 255.00 35.26 30.66 65.92



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


413 113 44.00 256.00 35.40 30.78 66.18414 113 44.00 257.00 35.53 30.90 66.43415 113 44.00 258.00 35.67 31.02 66.69416 113 44.00 259.00 35.81 31.14 66.95417 113 44.00 260.00 35.95 31.26 67.21

418 113 44.00 261.00 36.09 31.38 67.47419 113 44.00 262.00 36.22 31.50 67.72420 113 44.00 263.00 36.36 31.62 67.98421 113 44.00 264.00 36.50 31.74 68.24422 113 44.00 265.00 36.64 31.86 68.50

423 113 44.00 266.00 36.78 31.98 68.76424 113 44.00 267.00 36.91 32.10 69.01425 113 44.00 268.00 37.05 32.22 69.27426 113 44.00 269.00 37.19 32.34 69.53427 113 44.00 270.00 37.33 32.46 69.79

428 113 44.00 271.00 37.47 32.58 70.05429 113 44.00 272.00 37.60 32.70 70.30430 113 44.00 273.00 37.74 32.82 70.56431 113 44.00 274.00 37.88 32.94 70.82432 113 44.00 275.00 38.02 33.06 71.08

433 113 44.00 276.00 38.16 33.18 71.34434 113 44.00 277.00 38.29 33.30 71.59435 113 44.00 278.00 38.43 33.42 71.85436 113 44.00 279.00 38.57 33.54 72.11437 113 44.00 280.00 38.71 33.66 72.37

438 113 44.00 281.00 38.85 33.78 72.63439 113 44.00 282.00 38.98 33.90 72.88440 113 44.00 283.00 39.12 34.02 73.14441 113 44.00 284.00 39.26 34.14 73.40442 113 44.00 285.00 39.40 34.26 73.66

443 113 44.00 286.00 39.54 34.38 73.92444 113 44.00 287.00 39.67 34.50 74.17445 113 44.00 288.00 39.81 34.62 74.43446 113 44.00 289.00 39.95 34.74 74.69447 113 44.00 290.00 40.09 34.86 74.95

448 113 44.00 291.00 40.23 34.98 75.21449 113 44.00 292.00 40.36 35.10 75.46450 113 44.00 293.00 40.50 35.22 75.72451 113 44.00 294.00 40.64 35.34 75.98452 113 44.00 295.00 40.78 35.46 76.24

453 113 44.00 296.00 40.92 35.58 76.50454 113 44.00 297.00 41.05 35.70 76.75455 113 44.00 298.00 41.19 35.82 77.01456 113 44.00 299.00 41.33 35.94 77.27457 113 44.00 300.00 41.47 36.06 77.53

458 113 44.00 301.00 41.61 36.18 77.79459 113 44.00 302.00 41.74 36.30 78.04460 113 44.00 303.00 41.88 36.42 78.30461 113 44.00 304.00 42.02 36.54 78.56462 113 44.00 305.00 42.16 36.66 78.82

463 113 44.00 306.00 42.30 36.78 79.08464 113 44.00 307.00 42.43 36.90 79.33465 113 44.00 308.00 42.57 37.02 79.59466 113 44.00 309.00 42.71 37.14 79.85467 113 44.00 310.00 42.85 37.26 80.11



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


468 113 44.00 311.00 42.99 37.38 80.37469 113 44.00 312.00 43.12 37.50 80.62470 113 44.00 313.00 43.26 37.62 80.88471 113 44.00 314.00 43.40 37.74 81.14472 113 44.00 315.00 43.54 37.86 81.40

473 113 44.00 316.00 43.68 37.98 81.66474 113 44.00 317.00 43.81 38.10 81.91475 113 44.00 318.00 43.95 38.22 82.17476 113 44.00 319.00 44.09 38.34 82.43477 113 44.00 320.00 44.23 38.46 82.69

478 113 44.00 321.00 44.37 38.58 82.95479 113 44.00 322.00 44.50 38.70 83.20480 113 44.00 323.00 44.64 38.82 83.46481 113 44.00 324.00 44.78 38.94 83.72482 113 44.00 325.00 44.92 39.06 83.98

483 113 44.00 326.00 45.06 39.18 84.24484 113 44.00 327.00 45.19 39.30 84.49485 113 44.00 328.00 45.33 39.42 84.75486 113 44.00 329.00 45.47 39.54 85.01487 113 44.00 330.00 45.61 39.66 85.27

488 113 44.00 331.00 45.75 39.78 85.53489 113 44.00 332.00 45.88 39.90 85.78490 113 44.00 333.00 46.02 40.02 86.04491 113 44.00 334.00 46.16 40.14 86.30492 113 44.00 335.00 46.30 40.26 86.56

493 113 44.00 336.00 46.44 40.38 86.82494 113 44.00 337.00 46.57 40.50 87.07495 113 44.00 338.00 46.71 40.62 87.33496 113 44.00 339.00 46.85 40.74 87.59497 113 44.00 340.00 46.99 40.86 87.85

498 113 44.00 341.00 47.13 40.98 88.11499 113 44.00 342.00 47.26 41.10 88.36500 113 44.00 343.00 47.40 41.22 88.62501 113 44.00 344.00 47.54 41.34 88.88502 113 44.00 345.00 47.68 41.46 89.14

503 113 44.00 346.00 47.82 41.58 89.40504 113 44.00 347.00 47.95 41.70 89.65505 113 44.00 348.00 48.09 41.82 89.91506 113 44.00 349.00 48.23 41.94 90.17507 113 44.00 350.00 48.37 42.06 90.43

508 113 44.00 351.00 48.51 42.18 90.69509 113 44.00 352.00 48.64 42.30 90.94510 113 44.00 353.00 48.78 42.42 91.20511 113 44.00 354.00 48.92 42.54 91.46512 113 44.00 355.00 49.06 42.66 91.72

513 113 44.00 356.00 49.20 42.78 91.98514 113 44.00 357.00 49.33 42.90 92.23515 113 44.00 358.00 49.47 43.02 92.49516 113 44.00 359.00 49.61 43.14 92.75517 113 44.00 360.00 49.75 43.26 93.01

518 113 44.00 361.00 49.89 43.38 93.27519 113 44.00 362.00 50.02 43.50 93.52520 113 44.00 363.00 50.16 43.62 93.78521 113 44.00 364.00 50.30 43.74 94.04522 113 44.00 365.00 50.44 43.86 94.30



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


523 113 44.00 366.00 50.58 43.98 94.56524 113 44.00 367.00 50.71 44.10 94.81525 113 44.00 368.00 50.85 44.22 95.07526 113 44.00 369.00 50.99 44.34 95.33527 113 44.00 370.00 51.13 44.46 95.59

528 113 44.00 371.00 51.27 44.58 95.85529 113 44.00 372.00 51.40 44.70 96.10530 113 44.00 373.00 51.54 44.82 96.36531 113 44.00 374.00 51.68 44.94 96.62532 113 44.00 375.00 51.82 45.06 96.88

533 113 44.00 376.00 51.96 45.18 97.14534 113 44.00 377.00 52.09 45.30 97.39535 113 44.00 378.00 52.23 45.42 97.65536 113 44.00 379.00 52.37 45.54 97.91537 113 44.00 380.00 52.51 45.66 98.17

538 113 44.00 381.00 52.65 45.78 98.43539 113 44.00 382.00 52.78 45.90 98.68540 113 44.00 383.00 52.92 46.02 98.94541 113 44.00 384.00 53.06 46.14 99.20542 113 44.00 385.00 53.20 46.26 99.46

543 113 44.00 386.00 53.34 46.38 99.72544 113 44.00 387.00 53.47 46.50 99.97545 113 44.00 388.00 53.61 46.62 100.23546 113 44.00 389.00 53.75 46.74 100.49547 113 44.00 390.00 53.89 46.86 100.75

548 113 44.00 391.00 54.03 46.98 101.01549 113 44.00 392.00 54.16 47.10 101.26550 113 44.00 393.00 54.30 47.22 101.52551 113 44.00 394.00 54.44 47.34 101.78552 113 44.00 395.00 54.58 47.46 102.04

553 113 44.00 396.00 54.72 47.58 102.30554 113 44.00 397.00 54.85 47.70 102.55555 113 44.00 398.00 54.99 47.82 102.81556 113 44.00 399.00 55.13 47.94 103.07557 113 44.00 400.00 55.27 48.06 103.33

558 113 44.00 401.00 55.41 48.18 103.59559 113 44.00 402.00 55.54 48.30 103.84560 113 44.00 403.00 55.68 48.42 104.10561 113 44.00 404.00 55.82 48.54 104.36562 113 44.00 405.00 55.96 48.66 104.62

563 113 44.00 406.00 56.10 48.78 104.88564 113 44.00 407.00 56.23 48.90 105.13565 113 44.00 408.00 56.37 49.02 105.39566 113 44.00 409.00 56.51 49.14 105.65567 113 44.00 410.00 56.65 49.26 105.91

568 113 44.00 411.00 56.79 49.38 106.17569 113 44.00 412.00 56.92 49.50 106.42570 113 44.00 413.00 57.06 49.62 106.68571 113 44.00 414.00 57.20 49.74 106.94572 113 44.00 415.00 57.34 49.86 107.20

573 113 44.00 416.00 57.48 49.98 107.46574 113 44.00 417.00 57.61 50.10 107.71575 113 44.00 418.00 57.75 50.22 107.97576 113 44.00 419.00 57.89 50.34 108.23577 113 44.00 420.00 58.03 50.46 108.49



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


578 113 44.00 421.00 58.17 50.58 108.75579 113 44.00 422.00 58.30 50.70 109.00580 113 44.00 423.00 58.44 50.82 109.26581 113 44.00 424.00 58.58 50.94 109.52582 113 44.00 425.00 58.72 51.06 109.78

583 113 44.00 426.00 58.86 51.18 110.04584 113 44.00 427.00 58.99 51.30 110.29585 113 44.00 428.00 59.13 51.42 110.55586 113 44.00 429.00 59.27 51.54 110.81587 113 44.00 430.00 59.41 51.66 111.07

588 113 44.00 431.00 59.55 51.78 111.33589 113 44.00 432.00 59.68 51.90 111.58590 113 44.00 433.00 59.82 52.02 111.84591 113 44.00 434.00 59.96 52.14 112.10592 113 44.00 435.00 60.10 52.26 112.36

593 113 44.00 436.00 60.24 52.38 112.62594 113 44.00 437.00 60.37 52.50 112.87595 113 44.00 438.00 60.51 52.62 113.13596 113 44.00 439.00 60.65 52.74 113.39597 113 44.00 440.00 60.79 52.86 113.65

598 113 44.00 441.00 60.93 52.98 113.91599 113 44.00 442.00 61.06 53.10 114.16600 113 44.00 443.00 61.20 53.22 114.42601 113 44.00 444.00 61.34 53.34 114.68602 113 44.00 445.00 61.48 53.46 114.94

603 113 44.00 446.00 61.62 53.58 115.20604 113 44.00 447.00 61.75 53.70 115.45605 113 44.00 448.00 61.89 53.82 115.71606 113 44.00 449.00 62.03 53.94 115.97607 113 44.00 450.00 62.17 54.06 116.23

608 113 44.00 451.00 62.31 54.18 116.49609 113 44.00 452.00 62.44 54.30 116.74610 113 44.00 453.00 62.58 54.42 117.00611 113 44.00 454.00 62.72 54.54 117.26612 113 44.00 455.00 62.86 54.66 117.52

613 113 44.00 456.00 63.00 54.78 117.78614 113 44.00 457.00 63.13 54.90 118.03615 113 44.00 458.00 63.27 55.02 118.29616 113 44.00 459.00 63.41 55.14 118.55617 113 44.00 460.00 63.55 55.26 118.81

618 113 44.00 461.00 63.69 55.38 119.07619 113 44.00 462.00 63.82 55.50 119.32620 113 44.00 463.00 63.96 55.62 119.58621 113 44.00 464.00 64.10 55.74 119.84622 113 44.00 465.00 64.24 55.86 120.10

623 113 44.00 466.00 64.38 55.98 120.36624 113 44.00 467.00 64.51 56.10 120.61625 113 44.00 468.00 64.65 56.22 120.87626 113 44.00 469.00 64.79 56.34 121.13627 113 44.00 470.00 64.93 56.46 121.39

628 113 44.00 471.00 65.07 56.58 121.65629 113 44.00 472.00 65.20 56.70 121.90630 113 44.00 473.00 65.34 56.82 122.16631 113 44.00 474.00 65.48 56.94 122.42632 113 44.00 475.00 65.62 57.06 122.68



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


633 113 44.00 476.00 65.76 57.18 122.94634 113 44.00 477.00 65.89 57.30 123.19635 113 44.00 478.00 66.03 57.42 123.45636 113 44.00 479.00 66.17 57.54 123.71637 113 44.00 480.00 66.31 57.66 123.97

638 113 44.00 481.00 66.45 57.78 124.23639 113 44.00 482.00 66.58 57.90 124.48640 113 44.00 483.00 66.72 58.02 124.74641 113 44.00 484.00 66.86 58.14 125.00642 113 44.00 485.00 67.00 58.26 125.26

643 113 44.00 486.00 67.14 58.38 125.52644 113 44.00 487.00 67.27 58.50 125.77645 113 44.00 488.00 67.41 58.62 126.03646 113 44.00 489.00 67.55 58.74 126.29647 113 44.00 490.00 67.69 58.86 126.55

648 113 44.00 491.00 67.83 58.98 126.81649 113 44.00 492.00 67.96 59.10 127.06650 113 44.00 493.00 68.10 59.22 127.32651 113 44.00 494.00 68.24 59.34 127.58652 113 44.00 495.00 68.38 59.46 127.84

653 113 44.00 496.00 68.52 59.58 128.10654 113 44.00 497.00 68.65 59.70 128.35655 113 44.00 498.00 68.79 59.82 128.61656 113 44.00 499.00 68.93 59.94 128.87657 113 44.00 500.00 69.07 60.06 129.13

658 113 44.00 501.00 69.21 60.18 129.39659 113 44.00 502.00 69.34 60.30 129.64660 113 44.00 503.00 69.48 60.42 129.90661 113 44.00 504.00 69.62 60.54 130.16662 113 44.00 505.00 69.76 60.66 130.42

663 113 44.00 506.00 69.90 60.78 130.68664 113 44.00 507.00 70.03 60.90 130.93665 113 44.00 508.00 70.17 61.02 131.19666 113 44.00 509.00 70.31 61.14 131.45667 113 44.00 510.00 70.45 61.26 131.71

668 113 44.00 511.00 70.59 61.38 131.97669 113 44.00 512.00 70.72 61.50 132.22670 113 44.00 513.00 70.86 61.62 132.48671 113 44.00 514.00 71.00 61.74 132.74672 113 44.00 515.00 71.14 61.86 133.00

673 113 44.00 516.00 71.28 61.98 133.26674 113 44.00 517.00 71.41 62.10 133.51675 113 44.00 518.00 71.55 62.22 133.77676 113 44.00 519.00 71.69 62.34 134.03677 113 44.00 520.00 71.83 62.46 134.29

678 113 44.00 521.00 71.97 62.58 134.55679 113 44.00 522.00 72.10 62.70 134.80680 113 44.00 523.00 72.24 62.82 135.06681 113 44.00 524.00 72.38 62.94 135.32682 113 44.00 525.00 72.52 63.06 135.58

683 113 44.00 526.00 72.66 63.18 135.84684 113 44.00 527.00 72.79 63.30 136.09685 113 44.00 528.00 72.93 63.42 136.35686 113 44.00 529.00 73.07 63.54 136.61687 113 44.00 530.00 73.21 63.66 136.87



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


688 113 44.00 531.00 73.35 63.78 137.13689 113 44.00 532.00 73.48 63.90 137.38690 113 44.00 533.00 73.62 64.02 137.64691 113 44.00 534.00 73.76 64.14 137.90692 113 44.00 535.00 73.90 64.26 138.16

693 113 44.00 536.00 74.04 64.38 138.42694 113 44.00 537.00 74.17 64.50 138.67695 113 44.00 538.00 74.31 64.62 138.93696 113 44.00 539.00 74.45 64.74 139.19697 113 44.00 540.00 74.59 64.86 139.45

698 113 44.00 541.00 74.73 64.98 139.71699 113 44.00 542.00 74.86 65.10 139.96700 113 44.00 543.00 75.00 65.22 140.22701 113 44.00 544.00 75.14 65.34 140.48702 113 44.00 545.00 75.28 65.46 140.74

703 113 44.00 546.00 75.42 65.58 141.00704 113 44.00 547.00 75.55 65.70 141.25705 113 44.00 548.00 75.69 65.82 141.51706 113 44.00 549.00 75.83 65.94 141.77707 113 44.00 550.00 75.97 66.06 142.03

708 113 44.00 551.00 76.11 66.18 142.29709 113 44.00 552.00 76.24 66.30 142.54710 113 44.00 553.00 76.38 66.42 142.80711 113 44.00 554.00 76.52 66.54 143.06712 113 44.00 555.00 76.66 66.66 143.32

713 113 44.00 556.00 76.80 66.78 143.58714 113 44.00 557.00 76.93 66.90 143.83715 113 44.00 558.00 77.07 67.02 144.09716 113 44.00 559.00 77.21 67.14 144.35717 113 44.00 560.00 77.35 67.26 144.61

718 113 44.00 561.00 77.49 67.38 144.87719 113 44.00 562.00 77.62 67.50 145.12720 113 44.00 563.00 77.76 67.62 145.38721 113 44.00 564.00 77.90 67.74 145.64722 113 44.00 565.00 78.04 67.86 145.90

723 113 44.00 566.00 78.18 67.98 146.16724 113 44.00 567.00 78.31 68.10 146.41725 113 44.00 568.00 78.45 68.22 146.67726 113 44.00 569.00 78.59 68.34 146.93727 113 44.00 570.00 78.73 68.46 147.19

728 113 44.00 571.00 78.87 68.58 147.45729 113 44.00 572.00 79.00 68.70 147.70730 113 44.00 573.00 79.14 68.82 147.96731 113 44.00 574.00 79.28 68.94 148.22732 113 44.00 575.00 79.42 69.06 148.48

733 113 44.00 576.00 79.56 69.18 148.74734 113 44.00 577.00 79.69 69.30 148.99735 113 44.00 578.00 79.83 69.42 149.25736 113 44.00 579.00 79.97 69.54 149.51737 113 44.00 580.00 80.11 69.66 149.77

738 113 44.00 581.00 80.25 69.78 150.03739 113 44.00 582.00 80.38 69.90 150.28740 113 44.00 583.00 80.52 70.02 150.54741 113 44.00 584.00 80.66 70.14 150.80742 113 44.00 585.00 80.80 70.26 151.06



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


743 113 44.00 586.00 80.94 70.38 151.32744 113 44.00 587.00 81.07 70.50 151.57745 113 44.00 588.00 81.21 70.62 151.83746 113 44.00 589.00 81.35 70.74 152.09747 113 44.00 590.00 81.49 70.86 152.35

748 113 44.00 591.00 81.63 70.98 152.61749 113 44.00 592.00 81.76 71.10 152.86750 113 44.00 593.00 81.90 71.22 153.12751 113 44.00 594.00 82.04 71.34 153.38752 113 44.00 595.00 82.18 71.46 153.64

753 113 44.00 596.00 82.32 71.58 153.90754 113 44.00 597.00 82.45 71.70 154.15755 113 44.00 598.00 82.59 71.82 154.41756 113 44.00 599.00 82.73 71.94 154.67757 113 44.00 600.00 82.87 72.06 154.93

758 113 44.00 601.00 83.01 72.18 155.19759 113 44.00 602.00 83.14 72.30 155.44760 113 44.00 603.00 83.28 72.42 155.70761 113 44.00 604.00 83.42 72.54 155.96762 113 44.00 605.00 83.56 72.66 156.22

763 113 44.00 606.00 83.70 72.78 156.48764 113 44.00 607.00 83.83 72.90 156.73765 113 44.00 608.00 83.97 73.02 156.99766 113 44.00 609.00 84.11 73.14 157.25767 113 44.00 610.00 84.25 73.26 157.51

768 113 44.00 611.00 84.39 73.38 157.77769 113 44.00 612.00 84.52 73.50 158.02770 113 44.00 613.00 84.66 73.62 158.28771 113 44.00 614.00 84.80 73.74 158.54772 113 44.00 615.00 84.94 73.86 158.80

773 113 44.00 616.00 85.08 73.98 159.06774 113 44.00 617.00 85.21 74.10 159.31775 113 44.00 618.00 85.35 74.22 159.57776 113 44.00 619.00 85.49 74.34 159.83777 113 44.00 620.00 85.63 74.46 160.09

778 113 44.00 621.00 85.77 74.58 160.35779 113 44.00 622.00 85.90 74.70 160.60780 113 44.00 623.00 86.04 74.82 160.86781 113 44.00 624.00 86.18 74.94 161.12782 113 44.00 625.00 86.32 75.06 161.38

783 113 44.00 626.00 86.46 75.18 161.64784 113 44.00 627.00 86.59 75.30 161.89785 113 44.00 628.00 86.73 75.42 162.15786 113 44.00 629.00 86.87 75.54 162.41787 113 44.00 630.00 87.01 75.66 162.67

788 113 44.00 631.00 87.15 75.78 162.93789 113 44.00 632.00 87.28 75.90 163.18790 113 44.00 633.00 87.42 76.02 163.44791 113 44.00 634.00 87.56 76.14 163.70792 113 44.00 635.00 87.70 76.26 163.96

793 113 44.00 636.00 87.84 76.38 164.22794 113 44.00 637.00 87.97 76.50 164.47795 113 44.00 638.00 88.11 76.62 164.73796 113 44.00 639.00 88.25 76.74 164.99797 113 44.00 640.00 88.39 76.86 165.25




Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p

798 113 44.00 641.00 88.53 76.98 165.51799 113 44.00 642.00 88.66 77.10 165.76800 113 44.00 643.00 88.80 77.22 166.02801 113 44.00 644.00 88.94 77.34 166.28802 113 44.00 645.00 89.08 77.46 166.54

803 113 44.00 646.00 89.22 77.58 166.80804 113 44.00 647.00 89.35 77.70 167.05805 113 44.00 648.00 89.49 77.82 167.31806 113 44.00 649.00 89.63 77.94 167.57807 113 44.00 650.00 89.77 78.06 167.83

808 113 44.00 651.00 89.91 78.18 168.09809 113 44.00 652.00 90.04 78.30 168.34810 113 44.00 653.00 90.18 78.42 168.60811 113 44.00 654.00 90.32 78.54 168.86812 113 44.00 655.00 90.46 78.66 169.12

813 113 44.00 656.00 90.60 78.78 169.38814 113 44.00 657.00 90.73 78.90 169.63815 113 44.00 658.00 90.87 79.02 169.89816 113 44.00 659.00 91.01 79.14 170.15817 113 44.00 660.00 91.15 79.26 170.41

818 113 44.00 661.00 91.29 79.38 170.67819 113 44.00 662.00 91.42 79.50 170.92820 113 44.00 663.00 91.56 79.62 171.18821 113 44.00 664.00 91.70 79.74 171.44822 113 44.00 665.00 91.84 79.86 171.70

823 113 44.00 666.00 91.98 79.98 171.96824 113 44.00 667.00 92.11 80.10 172.21825 113 44.00 668.00 92.25 80.22 172.47826 113 44.00 669.00 92.39 80.34 172.73827 113 44.00 670.00 92.53 80.46 172.99

828 113 44.00 671.00 92.67 80.58 173.25829 113 44.00 672.00 92.80 80.70 173.50830 113 44.00 673.00 92.94 80.82 173.76831 113 44.00 674.00 93.08 80.94 174.02832 113 44.00 675.00 93.22 81.06 174.28

833 113 44.00 676.00 93.36 81.18 174.54834 113 44.00 677.00 93.49 81.30 174.79835 113 44.00 678.00 93.63 81.42 175.05836 113 44.00 679.00 93.77 81.54 175.31837 113 44.00 680.00 93.91 81.66 175.57

838 113 44.00 681.00 94.05 81.78 175.83839 113 44.00 682.00 94.18 81.90 176.08840 113 44.00 683.00 94.32 82.02 176.34841 113 44.00 684.00 94.46 82.14 176.60842 113 44.00 685.00 94.60 82.26 176.86

843 113 44.00 686.00 94.74 82.38 177.12844 113 44.00 687.00 94.87 82.50 177.37845 113 44.00 688.00 95.01 82.62 177.63846 113 44.00 689.00 95.15 82.74 177.89847 113 44.00 690.00 95.29 82.86 178.15

848 113 44.00 691.00 95.43 82.98 178.41849 113 44.00 692.00 95.56 83.10 178.66850 113 44.00 693.00 95.70 83.22 178.92851 113 44.00 694.00 95.84 83.34 179.18852 113 44.00 695.00 95.98 83.46 179.44

853 113 44.00 696.00 96.12 83.58 179.70854 113 44.00 697.00 96.25 83.70 179.95855 113 44.00 698.00 96.39 83.82 180.21856 113 44.00 699.00 96.53 83.94 180.47857 113 44.00 700.00 96.67 84.06 180.73

858 113 44.00 701.00 96.81 84.18 180.99859 113 44.00 702.00 96.94 84.30 181.24860 113 44.00 703.00 97.08 84.42 181.50861 113 44.00 704.00 97.22 84.54 181.76862 113 44.00 705.00 97.36 84.66 182.02

863 113 44.00 706.00 97.50 84.78 182.28864 113 44.00 707.00 97.63 84.90 182.53865 113 44.00 708.00 97.77 85.02 182.79866 113 44.00 709.00 97.84 85.08 182.92

If the employee’s gross pay is over £866, go to page 163.



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p

Use this table for employees who are aged 21 or over and under State Pension age or employees who are on an Approved Apprenticeship scheme and over the age of 25.


• employees who are under the age of 21 (see Table letter M)

• employees who are on an Approved Apprenticeship scheme and under the age of 25 (see Table letter H)






• Enter ‘A’ in the NICs Category Letter column on form RT11.

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

If the employee’s total earnings fall between the LEL and the UEL/UST/AUSTand the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST/AUST see page 163.

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



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p



490 490 0.00 0.00 0.00 0.00 0.00494 490 4.00 0.00 0.00 0.00 0.00498 490 8.00 0.00 0.00 0.00 0.00502 490 12.00 0.00 0.00 0.00 0.00506 490 16.00 0.00 0.00 0.00 0.00

510 490 20.00 0.00 0.00 0.00 0.00514 490 24.00 0.00 0.00 0.00 0.00518 490 28.00 0.00 0.00 0.00 0.00522 490 32.00 0.00 0.00 0.00 0.00526 490 36.00 0.00 0.00 0.00 0.00

530 490 40.00 0.00 0.00 0.00 0.00534 490 44.00 0.00 0.00 0.00 0.00538 490 48.00 0.00 0.00 0.00 0.00542 490 52.00 0.00 0.00 0.00 0.00546 490 56.00 0.00 0.00 0.00 0.00

550 490 60.00 0.00 0.00 0.00 0.00554 490 64.00 0.00 0.00 0.00 0.00558 490 68.00 0.00 0.00 0.00 0.00562 490 72.00 0.00 0.00 0.00 0.00566 490 76.00 0.00 0.00 0.00 0.00

570 490 80.00 0.00 0.00 0.00 0.00574 490 84.00 0.00 0.00 0.00 0.00578 490 88.00 0.00 0.00 0.00 0.00582 490 92.00 0.00 0.00 0.00 0.00586 490 96.00 0.00 0.00 0.00 0.00

Monthly table for standard rate NICs for use from 6 April 2017 to 5 April 2018

Table letter A



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter A

590 490 100.00 0.00 0.00 0.00 0.00594 490 104.00 0.00 0.00 0.00 0.00598 490 108.00 0.00 0.00 0.00 0.00602 490 112.00 0.00 0.00 0.00 0.00606 490 116.00 0.00 0.00 0.00 0.00

610 490 120.00 0.00 0.00 0.00 0.00614 490 124.00 0.00 0.00 0.00 0.00618 490 128.00 0.00 0.00 0.00 0.00622 490 132.00 0.00 0.00 0.00 0.00626 490 136.00 0.00 0.00 0.00 0.00

630 490 140.00 0.00 0.00 0.00 0.00634 490 144.00 0.00 0.00 0.00 0.00638 490 148.00 0.00 0.00 0.00 0.00642 490 152.00 0.00 0.00 0.00 0.00646 490 156.00 0.00 0.00 0.00 0.00

650 490 160.00 0.00 0.00 0.00 0.00654 490 164.00 0.00 0.00 0.00 0.00658 490 168.00 0.00 0.00 0.00 0.00662 490 172.00 0.00 0.00 0.00 0.00666 490 176.00 0.00 0.00 0.00 0.00

670 490 180.00 0.00 0.00 0.00 0.00674 490 184.00 0.00 0.00 0.00 0.00678 490 188.00 0.00 0.00 0.00 0.00680 490 190.00 0.00 0.00 0.00 0.00682 490 190.00 2.00 0.55 0.48 1.03

686 490 190.00 6.00 1.10 0.96 2.06690 490 190.00 10.00 1.66 1.44 3.10694 490 190.00 14.00 2.21 1.92 4.13698 490 190.00 18.00 2.76 2.40 5.16702 490 190.00 22.00 3.31 2.88 6.19

706 490 190.00 26.00 3.86 3.36 7.22710 490 190.00 30.00 4.42 3.84 8.26714 490 190.00 34.00 4.97 4.32 9.29718 490 190.00 38.00 5.52 4.80 10.32722 490 190.00 42.00 6.07 5.28 11.35

726 490 190.00 46.00 6.62 5.76 12.38730 490 190.00 50.00 7.18 6.24 13.42734 490 190.00 54.00 7.73 6.72 14.45738 490 190.00 58.00 8.28 7.20 15.48742 490 190.00 62.00 8.83 7.68 16.51

746 490 190.00 66.00 9.38 8.16 17.54750 490 190.00 70.00 9.94 8.64 18.58754 490 190.00 74.00 10.49 9.12 19.61758 490 190.00 78.00 11.04 9.60 20.64762 490 190.00 82.00 11.59 10.08 21.67

766 490 190.00 86.00 12.14 10.56 22.70770 490 190.00 90.00 12.70 11.04 23.74774 490 190.00 94.00 13.25 11.52 24.77778 490 190.00 98.00 13.80 12.00 25.80782 490 190.00 102.00 14.35 12.48 26.83

786 490 190.00 106.00 14.90 12.96 27.86790 490 190.00 110.00 15.46 13.44 28.90794 490 190.00 114.00 16.01 13.92 29.93798 490 190.00 118.00 16.56 14.40 30.96802 490 190.00 122.00 17.11 14.88 31.99



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p

Table letter AMonthly table

806 490 190.00 126.00 17.66 15.36 33.02810 490 190.00 130.00 18.22 15.84 34.06814 490 190.00 134.00 18.77 16.32 35.09818 490 190.00 138.00 19.32 16.80 36.12822 490 190.00 142.00 19.87 17.28 37.15

826 490 190.00 146.00 20.42 17.76 38.18830 490 190.00 150.00 20.98 18.24 39.22834 490 190.00 154.00 21.53 18.72 40.25838 490 190.00 158.00 22.08 19.20 41.28842 490 190.00 162.00 22.63 19.68 42.31

846 490 190.00 166.00 23.18 20.16 43.34850 490 190.00 170.00 23.74 20.64 44.38854 490 190.00 174.00 24.29 21.12 45.41858 490 190.00 178.00 24.84 21.60 46.44862 490 190.00 182.00 25.39 22.08 47.47

866 490 190.00 186.00 25.94 22.56 48.50870 490 190.00 190.00 26.50 23.04 49.54874 490 190.00 194.00 27.05 23.52 50.57878 490 190.00 198.00 27.60 24.00 51.60882 490 190.00 202.00 28.15 24.48 52.63

886 490 190.00 206.00 28.70 24.96 53.66890 490 190.00 210.00 29.26 25.44 54.70894 490 190.00 214.00 29.81 25.92 55.73898 490 190.00 218.00 30.36 26.40 56.76902 490 190.00 222.00 30.91 26.88 57.79

906 490 190.00 226.00 31.46 27.36 58.82910 490 190.00 230.00 32.02 27.84 59.86914 490 190.00 234.00 32.57 28.32 60.89918 490 190.00 238.00 33.12 28.80 61.92922 490 190.00 242.00 33.67 29.28 62.95

926 490 190.00 246.00 34.22 29.76 63.98930 490 190.00 250.00 34.78 30.24 65.02934 490 190.00 254.00 35.33 30.72 66.05938 490 190.00 258.00 35.88 31.20 67.08942 490 190.00 262.00 36.43 31.68 68.11

946 490 190.00 266.00 36.98 32.16 69.14950 490 190.00 270.00 37.54 32.64 70.18954 490 190.00 274.00 38.09 33.12 71.21958 490 190.00 278.00 38.64 33.60 72.24962 490 190.00 282.00 39.19 34.08 73.27

966 490 190.00 286.00 39.74 34.56 74.30970 490 190.00 290.00 40.30 35.04 75.34974 490 190.00 294.00 40.85 35.52 76.37978 490 190.00 298.00 41.40 36.00 77.40982 490 190.00 302.00 41.95 36.48 78.43

986 490 190.00 306.00 42.50 36.96 79.46990 490 190.00 310.00 43.06 37.44 80.50994 490 190.00 314.00 43.61 37.92 81.53998 490 190.00 318.00 44.16 38.40 82.561002 490 190.00 322.00 44.71 38.88 83.59

1006 490 190.00 326.00 45.26 39.36 84.621010 490 190.00 330.00 45.82 39.84 85.661014 490 190.00 334.00 46.37 40.32 86.691018 490 190.00 338.00 46.92 40.80 87.721022 490 190.00 342.00 47.47 41.28 88.75



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


1026 490 190.00 346.00 48.02 41.76 89.781030 490 190.00 350.00 48.58 42.24 90.821034 490 190.00 354.00 49.13 42.72 91.851038 490 190.00 358.00 49.68 43.20 92.881042 490 190.00 362.00 50.23 43.68 93.91

1046 490 190.00 366.00 50.78 44.16 94.941050 490 190.00 370.00 51.34 44.64 95.981054 490 190.00 374.00 51.89 45.12 97.011058 490 190.00 378.00 52.44 45.60 98.041062 490 190.00 382.00 52.99 46.08 99.07

1066 490 190.00 386.00 53.54 46.56 100.101070 490 190.00 390.00 54.10 47.04 101.141074 490 190.00 394.00 54.65 47.52 102.171078 490 190.00 398.00 55.20 48.00 103.201082 490 190.00 402.00 55.75 48.48 104.23

1086 490 190.00 406.00 56.30 48.96 105.261090 490 190.00 410.00 56.86 49.44 106.301094 490 190.00 414.00 57.41 49.92 107.331098 490 190.00 418.00 57.96 50.40 108.361102 490 190.00 422.00 58.51 50.88 109.39

1106 490 190.00 426.00 59.06 51.36 110.421110 490 190.00 430.00 59.62 51.84 111.461114 490 190.00 434.00 60.17 52.32 112.491118 490 190.00 438.00 60.72 52.80 113.521122 490 190.00 442.00 61.27 53.28 114.55

1126 490 190.00 446.00 61.82 53.76 115.581130 490 190.00 450.00 62.38 54.24 116.621134 490 190.00 454.00 62.93 54.72 117.651138 490 190.00 458.00 63.48 55.20 118.681142 490 190.00 462.00 64.03 55.68 119.71

1146 490 190.00 466.00 64.58 56.16 120.741150 490 190.00 470.00 65.14 56.64 121.781154 490 190.00 474.00 65.69 57.12 122.811158 490 190.00 478.00 66.24 57.60 123.841162 490 190.00 482.00 66.79 58.08 124.87

1166 490 190.00 486.00 67.34 58.56 125.901170 490 190.00 490.00 67.90 59.04 126.941174 490 190.00 494.00 68.45 59.52 127.971178 490 190.00 498.00 69.00 60.00 129.001182 490 190.00 502.00 69.55 60.48 130.03

1186 490 190.00 506.00 70.10 60.96 131.061190 490 190.00 510.00 70.66 61.44 132.101194 490 190.00 514.00 71.21 61.92 133.131198 490 190.00 518.00 71.76 62.40 134.161202 490 190.00 522.00 72.31 62.88 135.19

1206 490 190.00 526.00 72.86 63.36 136.221210 490 190.00 530.00 73.42 63.84 137.261214 490 190.00 534.00 73.97 64.32 138.291218 490 190.00 538.00 74.52 64.80 139.321222 490 190.00 542.00 75.07 65.28 140.35

1226 490 190.00 546.00 75.62 65.76 141.381230 490 190.00 550.00 76.18 66.24 142.421234 490 190.00 554.00 76.73 66.72 143.451238 490 190.00 558.00 77.28 67.20 144.481242 490 190.00 562.00 77.83 67.68 145.51



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


1246 490 190.00 566.00 78.38 68.16 146.541250 490 190.00 570.00 78.94 68.64 147.581254 490 190.00 574.00 79.49 69.12 148.611258 490 190.00 578.00 80.04 69.60 149.641262 490 190.00 582.00 80.59 70.08 150.67

1266 490 190.00 586.00 81.14 70.56 151.701270 490 190.00 590.00 81.70 71.04 152.741274 490 190.00 594.00 82.25 71.52 153.771278 490 190.00 598.00 82.80 72.00 154.801282 490 190.00 602.00 83.35 72.48 155.83

1286 490 190.00 606.00 83.90 72.96 156.861290 490 190.00 610.00 84.46 73.44 157.901294 490 190.00 614.00 85.01 73.92 158.931298 490 190.00 618.00 85.56 74.40 159.961302 490 190.00 622.00 86.11 74.88 160.99

1306 490 190.00 626.00 86.66 75.36 162.021310 490 190.00 630.00 87.22 75.84 163.061314 490 190.00 634.00 87.77 76.32 164.091318 490 190.00 638.00 88.32 76.80 165.121322 490 190.00 642.00 88.87 77.28 166.15

1326 490 190.00 646.00 89.42 77.76 167.181330 490 190.00 650.00 89.98 78.24 168.221334 490 190.00 654.00 90.53 78.72 169.251338 490 190.00 658.00 91.08 79.20 170.281342 490 190.00 662.00 91.63 79.68 171.31

1346 490 190.00 666.00 92.18 80.16 172.341350 490 190.00 670.00 92.74 80.64 173.381354 490 190.00 674.00 93.29 81.12 174.411358 490 190.00 678.00 93.84 81.60 175.441362 490 190.00 682.00 94.39 82.08 176.47

1366 490 190.00 686.00 94.94 82.56 177.501370 490 190.00 690.00 95.50 83.04 178.541374 490 190.00 694.00 96.05 83.52 179.571378 490 190.00 698.00 96.60 84.00 180.601382 490 190.00 702.00 97.15 84.48 181.63

1386 490 190.00 706.00 97.70 84.96 182.661390 490 190.00 710.00 98.26 85.44 183.701394 490 190.00 714.00 98.81 85.92 184.731398 490 190.00 718.00 99.36 86.40 185.761402 490 190.00 722.00 99.91 86.88 186.79

1406 490 190.00 726.00 100.46 87.36 187.821410 490 190.00 730.00 101.02 87.84 188.861414 490 190.00 734.00 101.57 88.32 189.891418 490 190.00 738.00 102.12 88.80 190.921422 490 190.00 742.00 102.67 89.28 191.95

1426 490 190.00 746.00 103.22 89.76 192.981430 490 190.00 750.00 103.78 90.24 194.021434 490 190.00 754.00 104.33 90.72 195.051438 490 190.00 758.00 104.88 91.20 196.081442 490 190.00 762.00 105.43 91.68 197.11

1446 490 190.00 766.00 105.98 92.16 198.141450 490 190.00 770.00 106.54 92.64 199.181454 490 190.00 774.00 107.09 93.12 200.211458 490 190.00 778.00 107.64 93.60 201.241462 490 190.00 782.00 108.19 94.08 202.27



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


1466 490 190.00 786.00 108.74 94.56 203.301470 490 190.00 790.00 109.30 95.04 204.341474 490 190.00 794.00 109.85 95.52 205.371478 490 190.00 798.00 110.40 96.00 206.401482 490 190.00 802.00 110.95 96.48 207.43

1486 490 190.00 806.00 111.50 96.96 208.461490 490 190.00 810.00 112.06 97.44 209.501494 490 190.00 814.00 112.61 97.92 210.531498 490 190.00 818.00 113.16 98.40 211.561502 490 190.00 822.00 113.71 98.88 212.59

1506 490 190.00 826.00 114.26 99.36 213.621510 490 190.00 830.00 114.82 99.84 214.661514 490 190.00 834.00 115.37 100.32 215.691518 490 190.00 838.00 115.92 100.80 216.721522 490 190.00 842.00 116.47 101.28 217.75

1526 490 190.00 846.00 117.02 101.76 218.781530 490 190.00 850.00 117.58 102.24 219.821534 490 190.00 854.00 118.13 102.72 220.851538 490 190.00 858.00 118.68 103.20 221.881542 490 190.00 862.00 119.23 103.68 222.91

1546 490 190.00 866.00 119.78 104.16 223.941550 490 190.00 870.00 120.34 104.64 224.981554 490 190.00 874.00 120.89 105.12 226.011558 490 190.00 878.00 121.44 105.60 227.041562 490 190.00 882.00 121.99 106.08 228.07

1566 490 190.00 886.00 122.54 106.56 229.101570 490 190.00 890.00 123.10 107.04 230.141574 490 190.00 894.00 123.65 107.52 231.171578 490 190.00 898.00 124.20 108.00 232.201582 490 190.00 902.00 124.75 108.48 233.23

1586 490 190.00 906.00 125.30 108.96 234.261590 490 190.00 910.00 125.86 109.44 235.301594 490 190.00 914.00 126.41 109.92 236.331598 490 190.00 918.00 126.96 110.40 237.361602 490 190.00 922.00 127.51 110.88 238.39

1606 490 190.00 926.00 128.06 111.36 239.421610 490 190.00 930.00 128.62 111.84 240.461614 490 190.00 934.00 129.17 112.32 241.491618 490 190.00 938.00 129.72 112.80 242.521622 490 190.00 942.00 130.27 113.28 243.55

1626 490 190.00 946.00 130.82 113.76 244.581630 490 190.00 950.00 131.38 114.24 245.621634 490 190.00 954.00 131.93 114.72 246.651638 490 190.00 958.00 132.48 115.20 247.681642 490 190.00 962.00 133.03 115.68 248.71

1646 490 190.00 966.00 133.58 116.16 249.741650 490 190.00 970.00 134.14 116.64 250.781654 490 190.00 974.00 134.69 117.12 251.811658 490 190.00 978.00 135.24 117.60 252.841662 490 190.00 982.00 135.79 118.08 253.87

1666 490 190.00 986.00 136.34 118.56 254.901670 490 190.00 990.00 136.90 119.04 255.941674 490 190.00 994.00 137.45 119.52 256.971678 490 190.00 998.00 138.00 120.00 258.001682 490 190.00 1002.00 138.55 120.48 259.03



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


1686 490 190.00 1006.00 139.10 120.96 260.061690 490 190.00 1010.00 139.66 121.44 261.101694 490 190.00 1014.00 140.21 121.92 262.131698 490 190.00 1018.00 140.76 122.40 263.161702 490 190.00 1022.00 141.31 122.88 264.19

1706 490 190.00 1026.00 141.86 123.36 265.221710 490 190.00 1030.00 142.42 123.84 266.261714 490 190.00 1034.00 142.97 124.32 267.291718 490 190.00 1038.00 143.52 124.80 268.321722 490 190.00 1042.00 144.07 125.28 269.35

1726 490 190.00 1046.00 144.62 125.76 270.381730 490 190.00 1050.00 145.18 126.24 271.421734 490 190.00 1054.00 145.73 126.72 272.451738 490 190.00 1058.00 146.28 127.20 273.481742 490 190.00 1062.00 146.83 127.68 274.51

1746 490 190.00 1066.00 147.38 128.16 275.541750 490 190.00 1070.00 147.94 128.64 276.581754 490 190.00 1074.00 148.49 129.12 277.611758 490 190.00 1078.00 149.04 129.60 278.641762 490 190.00 1082.00 149.59 130.08 279.67

1766 490 190.00 1086.00 150.14 130.56 280.701770 490 190.00 1090.00 150.70 131.04 281.741774 490 190.00 1094.00 151.25 131.52 282.771778 490 190.00 1098.00 151.80 132.00 283.801782 490 190.00 1102.00 152.35 132.48 284.83

1786 490 190.00 1106.00 152.90 132.96 285.861790 490 190.00 1110.00 153.46 133.44 286.901794 490 190.00 1114.00 154.01 133.92 287.931798 490 190.00 1118.00 154.56 134.40 288.961802 490 190.00 1122.00 155.11 134.88 289.99

1806 490 190.00 1126.00 155.66 135.36 291.021810 490 190.00 1130.00 156.22 135.84 292.061814 490 190.00 1134.00 156.77 136.32 293.091818 490 190.00 1138.00 157.32 136.80 294.121822 490 190.00 1142.00 157.87 137.28 295.15

1826 490 190.00 1146.00 158.42 137.76 296.181830 490 190.00 1150.00 158.98 138.24 297.221834 490 190.00 1154.00 159.53 138.72 298.251838 490 190.00 1158.00 160.08 139.20 299.281842 490 190.00 1162.00 160.63 139.68 300.31

1846 490 190.00 1166.00 161.18 140.16 301.341850 490 190.00 1170.00 161.74 140.64 302.381854 490 190.00 1174.00 162.29 141.12 303.411858 490 190.00 1178.00 162.84 141.60 304.441862 490 190.00 1182.00 163.39 142.08 305.47

1866 490 190.00 1186.00 163.94 142.56 306.501870 490 190.00 1190.00 164.50 143.04 307.541874 490 190.00 1194.00 165.05 143.52 308.571878 490 190.00 1198.00 165.60 144.00 309.601882 490 190.00 1202.00 166.15 144.48 310.63

1886 490 190.00 1206.00 166.70 144.96 311.661890 490 190.00 1210.00 167.26 145.44 312.701894 490 190.00 1214.00 167.81 145.92 313.731898 490 190.00 1218.00 168.36 146.40 314.761902 490 190.00 1222.00 168.91 146.88 315.79



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


1906 490 190.00 1226.00 169.46 147.36 316.821910 490 190.00 1230.00 170.02 147.84 317.861914 490 190.00 1234.00 170.57 148.32 318.891918 490 190.00 1238.00 171.12 148.80 319.921922 490 190.00 1242.00 171.67 149.28 320.95

1926 490 190.00 1246.00 172.22 149.76 321.981930 490 190.00 1250.00 172.78 150.24 323.021934 490 190.00 1254.00 173.33 150.72 324.051938 490 190.00 1258.00 173.88 151.20 325.081942 490 190.00 1262.00 174.43 151.68 326.11

1946 490 190.00 1266.00 174.98 152.16 327.141950 490 190.00 1270.00 175.54 152.64 328.181954 490 190.00 1274.00 176.09 153.12 329.211958 490 190.00 1278.00 176.64 153.60 330.241962 490 190.00 1282.00 177.19 154.08 331.27

1966 490 190.00 1286.00 177.74 154.56 332.301970 490 190.00 1290.00 178.30 155.04 333.341974 490 190.00 1294.00 178.85 155.52 334.371978 490 190.00 1298.00 179.40 156.00 335.401982 490 190.00 1302.00 179.95 156.48 336.43

1986 490 190.00 1306.00 180.50 156.96 337.461990 490 190.00 1310.00 181.06 157.44 338.501994 490 190.00 1314.00 181.61 157.92 339.531998 490 190.00 1318.00 182.16 158.40 340.562002 490 190.00 1322.00 182.71 158.88 341.59

2006 490 190.00 1326.00 183.26 159.36 342.622010 490 190.00 1330.00 183.82 159.84 343.662014 490 190.00 1334.00 184.37 160.32 344.692018 490 190.00 1338.00 184.92 160.80 345.722022 490 190.00 1342.00 185.47 161.28 346.75

2026 490 190.00 1346.00 186.02 161.76 347.782030 490 190.00 1350.00 186.58 162.24 348.822034 490 190.00 1354.00 187.13 162.72 349.852038 490 190.00 1358.00 187.68 163.20 350.882042 490 190.00 1362.00 188.23 163.68 351.91

2046 490 190.00 1366.00 188.78 164.16 352.942050 490 190.00 1370.00 189.34 164.64 353.982054 490 190.00 1374.00 189.89 165.12 355.012058 490 190.00 1378.00 190.44 165.60 356.042062 490 190.00 1382.00 190.99 166.08 357.07

2066 490 190.00 1386.00 191.54 166.56 358.102070 490 190.00 1390.00 192.10 167.04 359.142074 490 190.00 1394.00 192.65 167.52 360.172078 490 190.00 1398.00 193.20 168.00 361.202082 490 190.00 1402.00 193.75 168.48 362.23

2086 490 190.00 1406.00 194.30 168.96 363.262090 490 190.00 1410.00 194.86 169.44 364.302094 490 190.00 1414.00 195.41 169.92 365.332098 490 190.00 1418.00 195.96 170.40 366.362102 490 190.00 1422.00 196.51 170.88 367.39

2106 490 190.00 1426.00 197.06 171.36 368.422110 490 190.00 1430.00 197.62 171.84 369.462114 490 190.00 1434.00 198.17 172.32 370.492118 490 190.00 1438.00 198.72 172.80 371.522122 490 190.00 1442.00 199.27 173.28 372.55



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


2126 490 190.00 1446.00 199.82 173.76 373.582130 490 190.00 1450.00 200.38 174.24 374.622134 490 190.00 1454.00 200.93 174.72 375.652138 490 190.00 1458.00 201.48 175.20 376.682142 490 190.00 1462.00 202.03 175.68 377.71

2146 490 190.00 1466.00 202.58 176.16 378.742150 490 190.00 1470.00 203.14 176.64 379.782154 490 190.00 1474.00 203.69 177.12 380.812158 490 190.00 1478.00 204.24 177.60 381.842162 490 190.00 1482.00 204.79 178.08 382.87

2166 490 190.00 1486.00 205.34 178.56 383.902170 490 190.00 1490.00 205.90 179.04 384.942174 490 190.00 1494.00 206.45 179.52 385.972178 490 190.00 1498.00 207.00 180.00 387.002182 490 190.00 1502.00 207.55 180.48 388.03

2186 490 190.00 1506.00 208.10 180.96 389.062190 490 190.00 1510.00 208.66 181.44 390.102194 490 190.00 1514.00 209.21 181.92 391.132198 490 190.00 1518.00 209.76 182.40 392.162202 490 190.00 1522.00 210.31 182.88 393.19

2206 490 190.00 1526.00 210.86 183.36 394.222210 490 190.00 1530.00 211.42 183.84 395.262214 490 190.00 1534.00 211.97 184.32 396.292218 490 190.00 1538.00 212.52 184.80 397.322222 490 190.00 1542.00 213.07 185.28 398.35

2226 490 190.00 1546.00 213.62 185.76 399.382230 490 190.00 1550.00 214.18 186.24 400.422234 490 190.00 1554.00 214.73 186.72 401.452238 490 190.00 1558.00 215.28 187.20 402.482242 490 190.00 1562.00 215.83 187.68 403.51

2246 490 190.00 1566.00 216.38 188.16 404.542250 490 190.00 1570.00 216.94 188.64 405.582254 490 190.00 1574.00 217.49 189.12 406.612258 490 190.00 1578.00 218.04 189.60 407.642262 490 190.00 1582.00 218.59 190.08 408.67

2266 490 190.00 1586.00 219.14 190.56 409.702270 490 190.00 1590.00 219.70 191.04 410.742274 490 190.00 1594.00 220.25 191.52 411.772278 490 190.00 1598.00 220.80 192.00 412.802282 490 190.00 1602.00 221.35 192.48 413.83

2286 490 190.00 1606.00 221.90 192.96 414.862290 490 190.00 1610.00 222.46 193.44 415.902294 490 190.00 1614.00 223.01 193.92 416.932298 490 190.00 1618.00 223.56 194.40 417.962302 490 190.00 1622.00 224.11 194.88 418.99

2306 490 190.00 1626.00 224.66 195.36 420.022310 490 190.00 1630.00 225.22 195.84 421.062314 490 190.00 1634.00 225.77 196.32 422.092318 490 190.00 1638.00 226.32 196.80 423.122322 490 190.00 1642.00 226.87 197.28 424.15

2326 490 190.00 1646.00 227.42 197.76 425.182330 490 190.00 1650.00 227.98 198.24 426.222334 490 190.00 1654.00 228.53 198.72 427.252338 490 190.00 1658.00 229.08 199.20 428.282342 490 190.00 1662.00 229.63 199.68 429.31



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


2346 490 190.00 1666.00 230.18 200.16 430.342350 490 190.00 1670.00 230.74 200.64 431.382354 490 190.00 1674.00 231.29 201.12 432.412358 490 190.00 1678.00 231.84 201.60 433.442362 490 190.00 1682.00 232.39 202.08 434.47

2366 490 190.00 1686.00 232.94 202.56 435.502370 490 190.00 1690.00 233.50 203.04 436.542374 490 190.00 1694.00 234.05 203.52 437.572378 490 190.00 1698.00 234.60 204.00 438.602382 490 190.00 1702.00 235.15 204.48 439.63

2386 490 190.00 1706.00 235.70 204.96 440.662390 490 190.00 1710.00 236.26 205.44 441.702394 490 190.00 1714.00 236.81 205.92 442.732398 490 190.00 1718.00 237.36 206.40 443.762402 490 190.00 1722.00 237.91 206.88 444.79

2406 490 190.00 1726.00 238.46 207.36 445.822410 490 190.00 1730.00 239.02 207.84 446.862414 490 190.00 1734.00 239.57 208.32 447.892418 490 190.00 1738.00 240.12 208.80 448.922422 490 190.00 1742.00 240.67 209.28 449.95

2426 490 190.00 1746.00 241.22 209.76 450.982430 490 190.00 1750.00 241.78 210.24 452.022434 490 190.00 1754.00 242.33 210.72 453.052438 490 190.00 1758.00 242.88 211.20 454.082442 490 190.00 1762.00 243.43 211.68 455.11

2446 490 190.00 1766.00 243.98 212.16 456.142450 490 190.00 1770.00 244.54 212.64 457.182454 490 190.00 1774.00 245.09 213.12 458.212458 490 190.00 1778.00 245.64 213.60 459.242462 490 190.00 1782.00 246.19 214.08 460.27

2466 490 190.00 1786.00 246.74 214.56 461.302470 490 190.00 1790.00 247.30 215.04 462.342474 490 190.00 1794.00 247.85 215.52 463.372478 490 190.00 1798.00 248.40 216.00 464.402482 490 190.00 1802.00 248.95 216.48 465.43

2486 490 190.00 1806.00 249.50 216.96 466.462490 490 190.00 1810.00 250.06 217.44 467.502494 490 190.00 1814.00 250.61 217.92 468.532498 490 190.00 1818.00 251.16 218.40 469.562502 490 190.00 1822.00 251.71 218.88 470.59

2506 490 190.00 1826.00 252.26 219.36 471.622510 490 190.00 1830.00 252.82 219.84 472.662514 490 190.00 1834.00 253.37 220.32 473.692518 490 190.00 1838.00 253.92 220.80 474.722522 490 190.00 1842.00 254.47 221.28 475.75

2526 490 190.00 1846.00 255.02 221.76 476.782530 490 190.00 1850.00 255.58 222.24 477.822534 490 190.00 1854.00 256.13 222.72 478.852538 490 190.00 1858.00 256.68 223.20 479.882542 490 190.00 1862.00 257.23 223.68 480.91

2546 490 190.00 1866.00 257.78 224.16 481.942550 490 190.00 1870.00 258.34 224.64 482.982554 490 190.00 1874.00 258.89 225.12 484.012558 490 190.00 1878.00 259.44 225.60 485.042562 490 190.00 1882.00 259.99 226.08 486.07



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


2566 490 190.00 1886.00 260.54 226.56 487.102570 490 190.00 1890.00 261.10 227.04 488.142574 490 190.00 1894.00 261.65 227.52 489.172578 490 190.00 1898.00 262.20 228.00 490.202582 490 190.00 1902.00 262.75 228.48 491.23

2586 490 190.00 1906.00 263.30 228.96 492.262590 490 190.00 1910.00 263.86 229.44 493.302594 490 190.00 1914.00 264.41 229.92 494.332598 490 190.00 1918.00 264.96 230.40 495.362602 490 190.00 1922.00 265.51 230.88 496.39

2606 490 190.00 1926.00 266.06 231.36 497.422610 490 190.00 1930.00 266.62 231.84 498.462614 490 190.00 1934.00 267.17 232.32 499.492618 490 190.00 1938.00 267.72 232.80 500.522622 490 190.00 1942.00 268.27 233.28 501.55

2626 490 190.00 1946.00 268.82 233.76 502.582630 490 190.00 1950.00 269.38 234.24 503.622634 490 190.00 1954.00 269.93 234.72 504.652638 490 190.00 1958.00 270.48 235.20 505.682642 490 190.00 1962.00 271.03 235.68 506.71

2646 490 190.00 1966.00 271.58 236.16 507.742650 490 190.00 1970.00 272.14 236.64 508.782654 490 190.00 1974.00 272.69 237.12 509.812658 490 190.00 1978.00 273.24 237.60 510.842662 490 190.00 1982.00 273.79 238.08 511.87

2666 490 190.00 1986.00 274.34 238.56 512.902670 490 190.00 1990.00 274.90 239.04 513.942674 490 190.00 1994.00 275.45 239.52 514.972678 490 190.00 1998.00 276.00 240.00 516.002682 490 190.00 2002.00 276.55 240.48 517.03

2686 490 190.00 2006.00 277.10 240.96 518.062690 490 190.00 2010.00 277.66 241.44 519.102694 490 190.00 2014.00 278.21 241.92 520.132698 490 190.00 2018.00 278.76 242.40 521.162702 490 190.00 2022.00 279.31 242.88 522.19

2706 490 190.00 2026.00 279.86 243.36 523.222710 490 190.00 2030.00 280.42 243.84 524.262714 490 190.00 2034.00 280.97 244.32 525.292718 490 190.00 2038.00 281.52 244.80 526.322722 490 190.00 2042.00 282.07 245.28 527.35

2726 490 190.00 2046.00 282.62 245.76 528.382730 490 190.00 2050.00 283.18 246.24 529.422734 490 190.00 2054.00 283.73 246.72 530.452738 490 190.00 2058.00 284.28 247.20 531.482742 490 190.00 2062.00 284.83 247.68 532.51

2746 490 190.00 2066.00 285.38 248.16 533.542750 490 190.00 2070.00 285.94 248.64 534.582754 490 190.00 2074.00 286.49 249.12 535.612758 490 190.00 2078.00 287.04 249.60 536.642762 490 190.00 2082.00 287.59 250.08 537.67

2766 490 190.00 2086.00 288.14 250.56 538.702770 490 190.00 2090.00 288.70 251.04 539.742774 490 190.00 2094.00 289.25 251.52 540.772778 490 190.00 2098.00 289.80 252.00 541.802782 490 190.00 2102.00 290.35 252.48 542.83



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


2786 490 190.00 2106.00 290.90 252.96 543.862790 490 190.00 2110.00 291.46 253.44 544.902794 490 190.00 2114.00 292.01 253.92 545.932798 490 190.00 2118.00 292.56 254.40 546.962802 490 190.00 2122.00 293.11 254.88 547.99

2806 490 190.00 2126.00 293.66 255.36 549.022810 490 190.00 2130.00 294.22 255.84 550.062814 490 190.00 2134.00 294.77 256.32 551.092818 490 190.00 2138.00 295.32 256.80 552.122822 490 190.00 2142.00 295.87 257.28 553.15

2826 490 190.00 2146.00 296.42 257.76 554.182830 490 190.00 2150.00 296.98 258.24 555.222834 490 190.00 2154.00 297.53 258.72 556.252838 490 190.00 2158.00 298.08 259.20 557.282842 490 190.00 2162.00 298.63 259.68 558.31

2846 490 190.00 2166.00 299.18 260.16 559.342850 490 190.00 2170.00 299.74 260.64 560.382854 490 190.00 2174.00 300.29 261.12 561.412858 490 190.00 2178.00 300.84 261.60 562.442862 490 190.00 2182.00 301.39 262.08 563.47

2866 490 190.00 2186.00 301.94 262.56 564.502870 490 190.00 2190.00 302.50 263.04 565.542874 490 190.00 2194.00 303.05 263.52 566.572878 490 190.00 2198.00 303.60 264.00 567.602882 490 190.00 2202.00 304.15 264.48 568.63

2886 490 190.00 2206.00 304.70 264.96 569.662890 490 190.00 2210.00 305.26 265.44 570.702894 490 190.00 2214.00 305.81 265.92 571.732898 490 190.00 2218.00 306.36 266.40 572.762902 490 190.00 2222.00 306.91 266.88 573.79

2906 490 190.00 2226.00 307.46 267.36 574.822910 490 190.00 2230.00 308.02 267.84 575.862914 490 190.00 2234.00 308.57 268.32 576.892918 490 190.00 2238.00 309.12 268.80 577.922922 490 190.00 2242.00 309.67 269.28 578.95

2926 490 190.00 2246.00 310.22 269.76 579.982930 490 190.00 2250.00 310.78 270.24 581.022934 490 190.00 2254.00 311.33 270.72 582.052938 490 190.00 2258.00 311.88 271.20 583.082942 490 190.00 2262.00 312.43 271.68 584.11

2946 490 190.00 2266.00 312.98 272.16 585.142950 490 190.00 2270.00 313.54 272.64 586.182954 490 190.00 2274.00 314.09 273.12 587.212958 490 190.00 2278.00 314.64 273.60 588.242962 490 190.00 2282.00 315.19 274.08 589.27

2966 490 190.00 2286.00 315.74 274.56 590.302970 490 190.00 2290.00 316.30 275.04 591.342974 490 190.00 2294.00 316.85 275.52 592.372978 490 190.00 2298.00 317.40 276.00 593.402982 490 190.00 2302.00 317.95 276.48 594.43

2986 490 190.00 2306.00 318.50 276.96 595.462990 490 190.00 2310.00 319.06 277.44 596.502994 490 190.00 2314.00 319.61 277.92 597.532998 490 190.00 2318.00 320.16 278.40 598.563002 490 190.00 2322.00 320.71 278.88 599.59



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


3006 490 190.00 2326.00 321.26 279.36 600.623010 490 190.00 2330.00 321.82 279.84 601.663014 490 190.00 2334.00 322.37 280.32 602.693018 490 190.00 2338.00 322.92 280.80 603.723022 490 190.00 2342.00 323.47 281.28 604.75

3026 490 190.00 2346.00 324.02 281.76 605.783030 490 190.00 2350.00 324.58 282.24 606.823034 490 190.00 2354.00 325.13 282.72 607.853038 490 190.00 2358.00 325.68 283.20 608.883042 490 190.00 2362.00 326.23 283.68 609.91

3046 490 190.00 2366.00 326.78 284.16 610.943050 490 190.00 2370.00 327.34 284.64 611.983054 490 190.00 2374.00 327.89 285.12 613.013058 490 190.00 2378.00 328.44 285.60 614.043062 490 190.00 2382.00 328.99 286.08 615.07

3066 490 190.00 2386.00 329.54 286.56 616.103070 490 190.00 2390.00 330.10 287.04 617.143074 490 190.00 2394.00 330.65 287.52 618.173078 490 190.00 2398.00 331.20 288.00 619.203082 490 190.00 2402.00 331.75 288.48 620.23

3086 490 190.00 2406.00 332.30 288.96 621.263090 490 190.00 2410.00 332.86 289.44 622.303094 490 190.00 2414.00 333.41 289.92 623.333098 490 190.00 2418.00 333.96 290.40 624.363102 490 190.00 2422.00 334.51 290.88 625.39

3106 490 190.00 2426.00 335.06 291.36 626.423110 490 190.00 2430.00 335.62 291.84 627.463114 490 190.00 2434.00 336.17 292.32 628.493118 490 190.00 2438.00 336.72 292.80 629.523122 490 190.00 2442.00 337.27 293.28 630.55

3126 490 190.00 2446.00 337.82 293.76 631.583130 490 190.00 2450.00 338.38 294.24 632.623134 490 190.00 2454.00 338.93 294.72 633.653138 490 190.00 2458.00 339.48 295.20 634.683142 490 190.00 2462.00 340.03 295.68 635.71

3146 490 190.00 2466.00 340.58 296.16 636.743150 490 190.00 2470.00 341.14 296.64 637.783154 490 190.00 2474.00 341.69 297.12 638.813158 490 190.00 2478.00 342.24 297.60 639.843162 490 190.00 2482.00 342.79 298.08 640.87

3166 490 190.00 2486.00 343.34 298.56 641.903170 490 190.00 2490.00 343.90 299.04 642.943174 490 190.00 2494.00 344.45 299.52 643.973178 490 190.00 2498.00 345.00 300.00 645.003182 490 190.00 2502.00 345.55 300.48 646.03

3186 490 190.00 2506.00 346.10 300.96 647.063190 490 190.00 2510.00 346.66 301.44 648.103194 490 190.00 2514.00 347.21 301.92 649.133198 490 190.00 2518.00 347.76 302.40 650.163202 490 190.00 2522.00 348.31 302.88 651.19

3206 490 190.00 2526.00 348.86 303.36 652.223210 490 190.00 2530.00 349.42 303.84 653.263214 490 190.00 2534.00 349.97 304.32 654.293218 490 190.00 2538.00 350.52 304.80 655.323222 490 190.00 2542.00 351.07 305.28 656.35



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


3226 490 190.00 2546.00 351.62 305.76 657.383230 490 190.00 2550.00 352.18 306.24 658.423234 490 190.00 2554.00 352.73 306.72 659.453238 490 190.00 2558.00 353.28 307.20 660.483242 490 190.00 2562.00 353.83 307.68 661.51

3246 490 190.00 2566.00 354.38 308.16 662.543250 490 190.00 2570.00 354.94 308.64 663.583254 490 190.00 2574.00 355.49 309.12 664.613258 490 190.00 2578.00 356.04 309.60 665.643262 490 190.00 2582.00 356.59 310.08 666.67

3266 490 190.00 2586.00 357.14 310.56 667.703270 490 190.00 2590.00 357.70 311.04 668.743274 490 190.00 2594.00 358.25 311.52 669.773278 490 190.00 2598.00 358.80 312.00 670.803282 490 190.00 2602.00 359.35 312.48 671.83

3286 490 190.00 2606.00 359.90 312.96 672.863290 490 190.00 2610.00 360.46 313.44 673.903294 490 190.00 2614.00 361.01 313.92 674.933298 490 190.00 2618.00 361.56 314.40 675.963302 490 190.00 2622.00 362.11 314.88 676.99

3306 490 190.00 2626.00 362.66 315.36 678.023310 490 190.00 2630.00 363.22 315.84 679.063314 490 190.00 2634.00 363.77 316.32 680.093318 490 190.00 2638.00 364.32 316.80 681.123322 490 190.00 2642.00 364.87 317.28 682.15

3326 490 190.00 2646.00 365.42 317.76 683.183330 490 190.00 2650.00 365.98 318.24 684.223334 490 190.00 2654.00 366.53 318.72 685.253338 490 190.00 2658.00 367.08 319.20 686.283342 490 190.00 2662.00 367.63 319.68 687.31

3346 490 190.00 2666.00 368.18 320.16 688.343350 490 190.00 2670.00 368.74 320.64 689.383354 490 190.00 2674.00 369.29 321.12 690.413358 490 190.00 2678.00 369.84 321.60 691.443362 490 190.00 2682.00 370.39 322.08 692.47

3366 490 190.00 2686.00 370.94 322.56 693.503370 490 190.00 2690.00 371.50 323.04 694.543374 490 190.00 2694.00 372.05 323.52 695.573378 490 190.00 2698.00 372.60 324.00 696.603382 490 190.00 2702.00 373.15 324.48 697.63

3386 490 190.00 2706.00 373.70 324.96 698.663390 490 190.00 2710.00 374.26 325.44 699.703394 490 190.00 2714.00 374.81 325.92 700.733398 490 190.00 2718.00 375.36 326.40 701.763402 490 190.00 2722.00 375.91 326.88 702.79

3406 490 190.00 2726.00 376.46 327.36 703.823410 490 190.00 2730.00 377.02 327.84 704.863414 490 190.00 2734.00 377.57 328.32 705.893418 490 190.00 2738.00 378.12 328.80 706.923422 490 190.00 2742.00 378.67 329.28 707.95

3426 490 190.00 2746.00 379.22 329.76 708.983430 490 190.00 2750.00 379.78 330.24 710.023434 490 190.00 2754.00 380.33 330.72 711.053438 490 190.00 2758.00 380.88 331.20 712.083442 490 190.00 2762.00 381.43 331.68 713.11



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


3446 490 190.00 2766.00 381.98 332.16 714.143450 490 190.00 2770.00 382.54 332.64 715.183454 490 190.00 2774.00 383.09 333.12 716.213458 490 190.00 2778.00 383.64 333.60 717.243462 490 190.00 2782.00 384.19 334.08 718.27

3466 490 190.00 2786.00 384.74 334.56 719.303470 490 190.00 2790.00 385.30 335.04 720.343474 490 190.00 2794.00 385.85 335.52 721.373478 490 190.00 2798.00 386.40 336.00 722.403482 490 190.00 2802.00 386.95 336.48 723.43

3486 490 190.00 2806.00 387.50 336.96 724.463490 490 190.00 2810.00 388.06 337.44 725.503494 490 190.00 2814.00 388.61 337.92 726.533498 490 190.00 2818.00 389.16 338.40 727.563502 490 190.00 2822.00 389.71 338.88 728.59

3506 490 190.00 2826.00 390.26 339.36 729.623510 490 190.00 2830.00 390.82 339.84 730.663514 490 190.00 2834.00 391.37 340.32 731.693518 490 190.00 2838.00 391.92 340.80 732.723522 490 190.00 2842.00 392.47 341.28 733.75

3526 490 190.00 2846.00 393.02 341.76 734.783530 490 190.00 2850.00 393.58 342.24 735.823534 490 190.00 2854.00 394.13 342.72 736.853538 490 190.00 2858.00 394.68 343.20 737.883542 490 190.00 2862.00 395.23 343.68 738.91

3546 490 190.00 2866.00 395.78 344.16 739.943550 490 190.00 2870.00 396.34 344.64 740.983554 490 190.00 2874.00 396.89 345.12 742.013558 490 190.00 2878.00 397.44 345.60 743.043562 490 190.00 2882.00 397.99 346.08 744.07

3566 490 190.00 2886.00 398.54 346.56 745.103570 490 190.00 2890.00 399.10 347.04 746.143574 490 190.00 2894.00 399.65 347.52 747.173578 490 190.00 2898.00 400.20 348.00 748.203582 490 190.00 2902.00 400.75 348.48 749.23

3586 490 190.00 2906.00 401.30 348.96 750.263590 490 190.00 2910.00 401.86 349.44 751.303594 490 190.00 2914.00 402.41 349.92 752.333598 490 190.00 2918.00 402.96 350.40 753.363602 490 190.00 2922.00 403.51 350.88 754.39

3606 490 190.00 2926.00 404.06 351.36 755.423610 490 190.00 2930.00 404.62 351.84 756.463614 490 190.00 2934.00 405.17 352.32 757.493618 490 190.00 2938.00 405.72 352.80 758.523622 490 190.00 2942.00 406.27 353.28 759.55

3626 490 190.00 2946.00 406.82 353.76 760.583630 490 190.00 2950.00 407.38 354.24 761.623634 490 190.00 2954.00 407.93 354.72 762.653638 490 190.00 2958.00 408.48 355.20 763.683642 490 190.00 2962.00 409.03 355.68 764.71

3646 490 190.00 2966.00 409.58 356.16 765.743650 490 190.00 2970.00 410.14 356.64 766.783654 490 190.00 2974.00 410.69 357.12 767.813658 490 190.00 2978.00 411.24 357.60 768.843662 490 190.00 2982.00 411.79 358.08 769.87



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


3666 490 190.00 2986.00 412.34 358.56 770.903670 490 190.00 2990.00 412.90 359.04 771.943674 490 190.00 2994.00 413.45 359.52 772.973678 490 190.00 2998.00 414.00 360.00 774.003682 490 190.00 3002.00 414.55 360.48 775.03

3686 490 190.00 3006.00 415.10 360.96 776.063690 490 190.00 3010.00 415.66 361.44 777.103694 490 190.00 3014.00 416.21 361.92 778.133698 490 190.00 3018.00 416.76 362.40 779.163702 490 190.00 3022.00 417.31 362.88 780.19

3706 490 190.00 3026.00 417.86 363.36 781.223710 490 190.00 3030.00 418.42 363.84 782.263714 490 190.00 3034.00 418.97 364.32 783.293718 490 190.00 3038.00 419.52 364.80 784.323722 490 190.00 3042.00 420.07 365.28 785.35

3726 490 190.00 3046.00 420.62 365.76 786.383730 490 190.00 3050.00 421.18 366.24 787.423734 490 190.00 3054.00 421.73 366.72 788.453738 490 190.00 3058.00 422.28 367.20 789.483742 490 190.00 3062.00 422.83 367.68 790.51

3746 490 190.00 3066.00 423.38 368.16 791.543750 490 190.00 3070.00 423.66 368.40 792.06

If the employee’s gross pay is over £3,750, go to page 163.

Table letter H

Use this table for employees who are apprentices on an Approved Apprenticeship scheme and under the age of 25.


• employees who are under the age of 21 unless they are on an Approved Apprenticeship scheme (see Table letter M)






• Enter ‘H’ in the NICs Category Letter column on form RT11.



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




Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p



113 113 0.00 0.00 0.00 0.00 0.00114 113 1.00 0.00 0.00 0.00 0.00115 113 2.00 0.00 0.00 0.00 0.00116 113 3.00 0.00 0.00 0.00 0.00117 113 4.00 0.00 0.00 0.00 0.00

118 113 5.00 0.00 0.00 0.00 0.00119 113 6.00 0.00 0.00 0.00 0.00120 113 7.00 0.00 0.00 0.00 0.00121 113 8.00 0.00 0.00 0.00 0.00122 113 9.00 0.00 0.00 0.00 0.00

123 113 10.00 0.00 0.00 0.00 0.00124 113 11.00 0.00 0.00 0.00 0.00125 113 12.00 0.00 0.00 0.00 0.00126 113 13.00 0.00 0.00 0.00 0.00127 113 14.00 0.00 0.00 0.00 0.00

128 113 15.00 0.00 0.00 0.00 0.00129 113 16.00 0.00 0.00 0.00 0.00130 113 17.00 0.00 0.00 0.00 0.00131 113 18.00 0.00 0.00 0.00 0.00132 113 19.00 0.00 0.00 0.00 0.00

133 113 20.00 0.00 0.00 0.00 0.00134 113 21.00 0.00 0.00 0.00 0.00135 113 22.00 0.00 0.00 0.00 0.00136 113 23.00 0.00 0.00 0.00 0.00137 113 24.00 0.00 0.00 0.00 0.00



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter H

138 113 25.00 0.00 0.00 0.00 0.00139 113 26.00 0.00 0.00 0.00 0.00140 113 27.00 0.00 0.00 0.00 0.00141 113 28.00 0.00 0.00 0.00 0.00142 113 29.00 0.00 0.00 0.00 0.00

143 113 30.00 0.00 0.00 0.00 0.00144 113 31.00 0.00 0.00 0.00 0.00145 113 32.00 0.00 0.00 0.00 0.00146 113 33.00 0.00 0.00 0.00 0.00147 113 34.00 0.00 0.00 0.00 0.00

148 113 35.00 0.00 0.00 0.00 0.00149 113 36.00 0.00 0.00 0.00 0.00150 113 37.00 0.00 0.00 0.00 0.00151 113 38.00 0.00 0.00 0.00 0.00152 113 39.00 0.00 0.00 0.00 0.00

153 113 40.00 0.00 0.00 0.00 0.00154 113 41.00 0.00 0.00 0.00 0.00155 113 42.00 0.00 0.00 0.00 0.00156 113 43.00 0.00 0.00 0.00 0.00157 113 44.00 0.00 0.00 0.00 0.00

158 113 44.00 1.00 0.00 0.18 0.18159 113 44.00 2.00 0.00 0.30 0.30160 113 44.00 3.00 0.00 0.42 0.42161 113 44.00 4.00 0.00 0.54 0.54162 113 44.00 5.00 0.00 0.66 0.66

163 113 44.00 6.00 0.00 0.78 0.78164 113 44.00 7.00 0.00 0.90 0.90165 113 44.00 8.00 0.00 1.02 1.02166 113 44.00 9.00 0.00 1.14 1.14167 113 44.00 10.00 0.00 1.26 1.26

168 113 44.00 11.00 0.00 1.38 1.38169 113 44.00 12.00 0.00 1.50 1.50170 113 44.00 13.00 0.00 1.62 1.62171 113 44.00 14.00 0.00 1.74 1.74172 113 44.00 15.00 0.00 1.86 1.86

173 113 44.00 16.00 0.00 1.98 1.98174 113 44.00 17.00 0.00 2.10 2.10175 113 44.00 18.00 0.00 2.22 2.22176 113 44.00 19.00 0.00 2.34 2.34177 113 44.00 20.00 0.00 2.46 2.46

178 113 44.00 21.00 0.00 2.58 2.58179 113 44.00 22.00 0.00 2.70 2.70180 113 44.00 23.00 0.00 2.82 2.82181 113 44.00 24.00 0.00 2.94 2.94182 113 44.00 25.00 0.00 3.06 3.06

183 113 44.00 26.00 0.00 3.18 3.18184 113 44.00 27.00 0.00 3.30 3.30185 113 44.00 28.00 0.00 3.42 3.42186 113 44.00 29.00 0.00 3.54 3.54187 113 44.00 30.00 0.00 3.66 3.66

188 113 44.00 31.00 0.00 3.78 3.78189 113 44.00 32.00 0.00 3.90 3.90190 113 44.00 33.00 0.00 4.02 4.02191 113 44.00 34.00 0.00 4.14 4.14192 113 44.00 35.00 0.00 4.26 4.26



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p

Table letter HWeekly table

193 113 44.00 36.00 0.00 4.38 4.38194 113 44.00 37.00 0.00 4.50 4.50195 113 44.00 38.00 0.00 4.62 4.62196 113 44.00 39.00 0.00 4.74 4.74197 113 44.00 40.00 0.00 4.86 4.86

198 113 44.00 41.00 0.00 4.98 4.98199 113 44.00 42.00 0.00 5.10 5.10200 113 44.00 43.00 0.00 5.22 5.22201 113 44.00 44.00 0.00 5.34 5.34202 113 44.00 45.00 0.00 5.46 5.46

203 113 44.00 46.00 0.00 5.58 5.58204 113 44.00 47.00 0.00 5.70 5.70205 113 44.00 48.00 0.00 5.82 5.82206 113 44.00 49.00 0.00 5.94 5.94207 113 44.00 50.00 0.00 6.06 6.06

208 113 44.00 51.00 0.00 6.18 6.18209 113 44.00 52.00 0.00 6.30 6.30210 113 44.00 53.00 0.00 6.42 6.42211 113 44.00 54.00 0.00 6.54 6.54212 113 44.00 55.00 0.00 6.66 6.66

213 113 44.00 56.00 0.00 6.78 6.78214 113 44.00 57.00 0.00 6.90 6.90215 113 44.00 58.00 0.00 7.02 7.02216 113 44.00 59.00 0.00 7.14 7.14217 113 44.00 60.00 0.00 7.26 7.26

218 113 44.00 61.00 0.00 7.38 7.38219 113 44.00 62.00 0.00 7.50 7.50220 113 44.00 63.00 0.00 7.62 7.62221 113 44.00 64.00 0.00 7.74 7.74222 113 44.00 65.00 0.00 7.86 7.86

223 113 44.00 66.00 0.00 7.98 7.98224 113 44.00 67.00 0.00 8.10 8.10225 113 44.00 68.00 0.00 8.22 8.22226 113 44.00 69.00 0.00 8.34 8.34227 113 44.00 70.00 0.00 8.46 8.46

228 113 44.00 71.00 0.00 8.58 8.58229 113 44.00 72.00 0.00 8.70 8.70230 113 44.00 73.00 0.00 8.82 8.82231 113 44.00 74.00 0.00 8.94 8.94232 113 44.00 75.00 0.00 9.06 9.06

233 113 44.00 76.00 0.00 9.18 9.18234 113 44.00 77.00 0.00 9.30 9.30235 113 44.00 78.00 0.00 9.42 9.42236 113 44.00 79.00 0.00 9.54 9.54237 113 44.00 80.00 0.00 9.66 9.66

238 113 44.00 81.00 0.00 9.78 9.78239 113 44.00 82.00 0.00 9.90 9.90240 113 44.00 83.00 0.00 10.02 10.02241 113 44.00 84.00 0.00 10.14 10.14242 113 44.00 85.00 0.00 10.26 10.26

243 113 44.00 86.00 0.00 10.38 10.38244 113 44.00 87.00 0.00 10.50 10.50245 113 44.00 88.00 0.00 10.62 10.62246 113 44.00 89.00 0.00 10.74 10.74247 113 44.00 90.00 0.00 10.86 10.86



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


248 113 44.00 91.00 0.00 10.98 10.98249 113 44.00 92.00 0.00 11.10 11.10250 113 44.00 93.00 0.00 11.22 11.22251 113 44.00 94.00 0.00 11.34 11.34252 113 44.00 95.00 0.00 11.46 11.46

253 113 44.00 96.00 0.00 11.58 11.58254 113 44.00 97.00 0.00 11.70 11.70255 113 44.00 98.00 0.00 11.82 11.82256 113 44.00 99.00 0.00 11.94 11.94257 113 44.00 100.00 0.00 12.06 12.06

258 113 44.00 101.00 0.00 12.18 12.18259 113 44.00 102.00 0.00 12.30 12.30260 113 44.00 103.00 0.00 12.42 12.42261 113 44.00 104.00 0.00 12.54 12.54262 113 44.00 105.00 0.00 12.66 12.66

263 113 44.00 106.00 0.00 12.78 12.78264 113 44.00 107.00 0.00 12.90 12.90265 113 44.00 108.00 0.00 13.02 13.02266 113 44.00 109.00 0.00 13.14 13.14267 113 44.00 110.00 0.00 13.26 13.26

268 113 44.00 111.00 0.00 13.38 13.38269 113 44.00 112.00 0.00 13.50 13.50270 113 44.00 113.00 0.00 13.62 13.62271 113 44.00 114.00 0.00 13.74 13.74272 113 44.00 115.00 0.00 13.86 13.86

273 113 44.00 116.00 0.00 13.98 13.98274 113 44.00 117.00 0.00 14.10 14.10275 113 44.00 118.00 0.00 14.22 14.22276 113 44.00 119.00 0.00 14.34 14.34277 113 44.00 120.00 0.00 14.46 14.46

278 113 44.00 121.00 0.00 14.58 14.58279 113 44.00 122.00 0.00 14.70 14.70280 113 44.00 123.00 0.00 14.82 14.82281 113 44.00 124.00 0.00 14.94 14.94282 113 44.00 125.00 0.00 15.06 15.06

283 113 44.00 126.00 0.00 15.18 15.18284 113 44.00 127.00 0.00 15.30 15.30285 113 44.00 128.00 0.00 15.42 15.42286 113 44.00 129.00 0.00 15.54 15.54287 113 44.00 130.00 0.00 15.66 15.66

288 113 44.00 131.00 0.00 15.78 15.78289 113 44.00 132.00 0.00 15.90 15.90290 113 44.00 133.00 0.00 16.02 16.02291 113 44.00 134.00 0.00 16.14 16.14292 113 44.00 135.00 0.00 16.26 16.26

293 113 44.00 136.00 0.00 16.38 16.38294 113 44.00 137.00 0.00 16.50 16.50295 113 44.00 138.00 0.00 16.62 16.62296 113 44.00 139.00 0.00 16.74 16.74297 113 44.00 140.00 0.00 16.86 16.86

298 113 44.00 141.00 0.00 16.98 16.98299 113 44.00 142.00 0.00 17.10 17.10300 113 44.00 143.00 0.00 17.22 17.22301 113 44.00 144.00 0.00 17.34 17.34302 113 44.00 145.00 0.00 17.46 17.46



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


303 113 44.00 146.00 0.00 17.58 17.58304 113 44.00 147.00 0.00 17.70 17.70305 113 44.00 148.00 0.00 17.82 17.82306 113 44.00 149.00 0.00 17.94 17.94307 113 44.00 150.00 0.00 18.06 18.06

308 113 44.00 151.00 0.00 18.18 18.18309 113 44.00 152.00 0.00 18.30 18.30310 113 44.00 153.00 0.00 18.42 18.42311 113 44.00 154.00 0.00 18.54 18.54312 113 44.00 155.00 0.00 18.66 18.66

313 113 44.00 156.00 0.00 18.78 18.78314 113 44.00 157.00 0.00 18.90 18.90315 113 44.00 158.00 0.00 19.02 19.02316 113 44.00 159.00 0.00 19.14 19.14317 113 44.00 160.00 0.00 19.26 19.26

318 113 44.00 161.00 0.00 19.38 19.38319 113 44.00 162.00 0.00 19.50 19.50320 113 44.00 163.00 0.00 19.62 19.62321 113 44.00 164.00 0.00 19.74 19.74322 113 44.00 165.00 0.00 19.86 19.86

323 113 44.00 166.00 0.00 19.98 19.98324 113 44.00 167.00 0.00 20.10 20.10325 113 44.00 168.00 0.00 20.22 20.22326 113 44.00 169.00 0.00 20.34 20.34327 113 44.00 170.00 0.00 20.46 20.46

328 113 44.00 171.00 0.00 20.58 20.58329 113 44.00 172.00 0.00 20.70 20.70330 113 44.00 173.00 0.00 20.82 20.82331 113 44.00 174.00 0.00 20.94 20.94332 113 44.00 175.00 0.00 21.06 21.06

333 113 44.00 176.00 0.00 21.18 21.18334 113 44.00 177.00 0.00 21.30 21.30335 113 44.00 178.00 0.00 21.42 21.42336 113 44.00 179.00 0.00 21.54 21.54337 113 44.00 180.00 0.00 21.66 21.66

338 113 44.00 181.00 0.00 21.78 21.78339 113 44.00 182.00 0.00 21.90 21.90340 113 44.00 183.00 0.00 22.02 22.02341 113 44.00 184.00 0.00 22.14 22.14342 113 44.00 185.00 0.00 22.26 22.26

343 113 44.00 186.00 0.00 22.38 22.38344 113 44.00 187.00 0.00 22.50 22.50345 113 44.00 188.00 0.00 22.62 22.62346 113 44.00 189.00 0.00 22.74 22.74347 113 44.00 190.00 0.00 22.86 22.86

348 113 44.00 191.00 0.00 22.98 22.98349 113 44.00 192.00 0.00 23.10 23.10350 113 44.00 193.00 0.00 23.22 23.22351 113 44.00 194.00 0.00 23.34 23.34352 113 44.00 195.00 0.00 23.46 23.46

353 113 44.00 196.00 0.00 23.58 23.58354 113 44.00 197.00 0.00 23.70 23.70355 113 44.00 198.00 0.00 23.82 23.82356 113 44.00 199.00 0.00 23.94 23.94357 113 44.00 200.00 0.00 24.06 24.06



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


358 113 44.00 201.00 0.00 24.18 24.18359 113 44.00 202.00 0.00 24.30 24.30360 113 44.00 203.00 0.00 24.42 24.42361 113 44.00 204.00 0.00 24.54 24.54362 113 44.00 205.00 0.00 24.66 24.66

363 113 44.00 206.00 0.00 24.78 24.78364 113 44.00 207.00 0.00 24.90 24.90365 113 44.00 208.00 0.00 25.02 25.02366 113 44.00 209.00 0.00 25.14 25.14367 113 44.00 210.00 0.00 25.26 25.26

368 113 44.00 211.00 0.00 25.38 25.38369 113 44.00 212.00 0.00 25.50 25.50370 113 44.00 213.00 0.00 25.62 25.62371 113 44.00 214.00 0.00 25.74 25.74372 113 44.00 215.00 0.00 25.86 25.86

373 113 44.00 216.00 0.00 25.98 25.98374 113 44.00 217.00 0.00 26.10 26.10375 113 44.00 218.00 0.00 26.22 26.22376 113 44.00 219.00 0.00 26.34 26.34377 113 44.00 220.00 0.00 26.46 26.46

378 113 44.00 221.00 0.00 26.58 26.58379 113 44.00 222.00 0.00 26.70 26.70380 113 44.00 223.00 0.00 26.82 26.82381 113 44.00 224.00 0.00 26.94 26.94382 113 44.00 225.00 0.00 27.06 27.06

383 113 44.00 226.00 0.00 27.18 27.18384 113 44.00 227.00 0.00 27.30 27.30385 113 44.00 228.00 0.00 27.42 27.42386 113 44.00 229.00 0.00 27.54 27.54387 113 44.00 230.00 0.00 27.66 27.66

388 113 44.00 231.00 0.00 27.78 27.78389 113 44.00 232.00 0.00 27.90 27.90390 113 44.00 233.00 0.00 28.02 28.02391 113 44.00 234.00 0.00 28.14 28.14392 113 44.00 235.00 0.00 28.26 28.26

393 113 44.00 236.00 0.00 28.38 28.38394 113 44.00 237.00 0.00 28.50 28.50395 113 44.00 238.00 0.00 28.62 28.62396 113 44.00 239.00 0.00 28.74 28.74397 113 44.00 240.00 0.00 28.86 28.86

398 113 44.00 241.00 0.00 28.98 28.98399 113 44.00 242.00 0.00 29.10 29.10400 113 44.00 243.00 0.00 29.22 29.22401 113 44.00 244.00 0.00 29.34 29.34402 113 44.00 245.00 0.00 29.46 29.46

403 113 44.00 246.00 0.00 29.58 29.58404 113 44.00 247.00 0.00 29.70 29.70405 113 44.00 248.00 0.00 29.82 29.82406 113 44.00 249.00 0.00 29.94 29.94407 113 44.00 250.00 0.00 30.06 30.06

408 113 44.00 251.00 0.00 30.18 30.18409 113 44.00 252.00 0.00 30.30 30.30410 113 44.00 253.00 0.00 30.42 30.42411 113 44.00 254.00 0.00 30.54 30.54412 113 44.00 255.00 0.00 30.66 30.66



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


413 113 44.00 256.00 0.00 30.78 30.78414 113 44.00 257.00 0.00 30.90 30.90415 113 44.00 258.00 0.00 31.02 31.02416 113 44.00 259.00 0.00 31.14 31.14417 113 44.00 260.00 0.00 31.26 31.26

418 113 44.00 261.00 0.00 31.38 31.38419 113 44.00 262.00 0.00 31.50 31.50420 113 44.00 263.00 0.00 31.62 31.62421 113 44.00 264.00 0.00 31.74 31.74422 113 44.00 265.00 0.00 31.86 31.86

423 113 44.00 266.00 0.00 31.98 31.98424 113 44.00 267.00 0.00 32.10 32.10425 113 44.00 268.00 0.00 32.22 32.22426 113 44.00 269.00 0.00 32.34 32.34427 113 44.00 270.00 0.00 32.46 32.46

428 113 44.00 271.00 0.00 32.58 32.58429 113 44.00 272.00 0.00 32.70 32.70430 113 44.00 273.00 0.00 32.82 32.82431 113 44.00 274.00 0.00 32.94 32.94432 113 44.00 275.00 0.00 33.06 33.06

433 113 44.00 276.00 0.00 33.18 33.18434 113 44.00 277.00 0.00 33.30 33.30435 113 44.00 278.00 0.00 33.42 33.42436 113 44.00 279.00 0.00 33.54 33.54437 113 44.00 280.00 0.00 33.66 33.66

438 113 44.00 281.00 0.00 33.78 33.78439 113 44.00 282.00 0.00 33.90 33.90440 113 44.00 283.00 0.00 34.02 34.02441 113 44.00 284.00 0.00 34.14 34.14442 113 44.00 285.00 0.00 34.26 34.26

443 113 44.00 286.00 0.00 34.38 34.38444 113 44.00 287.00 0.00 34.50 34.50445 113 44.00 288.00 0.00 34.62 34.62446 113 44.00 289.00 0.00 34.74 34.74447 113 44.00 290.00 0.00 34.86 34.86

448 113 44.00 291.00 0.00 34.98 34.98449 113 44.00 292.00 0.00 35.10 35.10450 113 44.00 293.00 0.00 35.22 35.22451 113 44.00 294.00 0.00 35.34 35.34452 113 44.00 295.00 0.00 35.46 35.46

453 113 44.00 296.00 0.00 35.58 35.58454 113 44.00 297.00 0.00 35.70 35.70455 113 44.00 298.00 0.00 35.82 35.82456 113 44.00 299.00 0.00 35.94 35.94457 113 44.00 300.00 0.00 36.06 36.06

458 113 44.00 301.00 0.00 36.18 36.18459 113 44.00 302.00 0.00 36.30 36.30460 113 44.00 303.00 0.00 36.42 36.42461 113 44.00 304.00 0.00 36.54 36.54462 113 44.00 305.00 0.00 36.66 36.66

463 113 44.00 306.00 0.00 36.78 36.78464 113 44.00 307.00 0.00 36.90 36.90465 113 44.00 308.00 0.00 37.02 37.02466 113 44.00 309.00 0.00 37.14 37.14467 113 44.00 310.00 0.00 37.26 37.26



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


468 113 44.00 311.00 0.00 37.38 37.38469 113 44.00 312.00 0.00 37.50 37.50470 113 44.00 313.00 0.00 37.62 37.62471 113 44.00 314.00 0.00 37.74 37.74472 113 44.00 315.00 0.00 37.86 37.86

473 113 44.00 316.00 0.00 37.98 37.98474 113 44.00 317.00 0.00 38.10 38.10475 113 44.00 318.00 0.00 38.22 38.22476 113 44.00 319.00 0.00 38.34 38.34477 113 44.00 320.00 0.00 38.46 38.46

478 113 44.00 321.00 0.00 38.58 38.58479 113 44.00 322.00 0.00 38.70 38.70480 113 44.00 323.00 0.00 38.82 38.82481 113 44.00 324.00 0.00 38.94 38.94482 113 44.00 325.00 0.00 39.06 39.06

483 113 44.00 326.00 0.00 39.18 39.18484 113 44.00 327.00 0.00 39.30 39.30485 113 44.00 328.00 0.00 39.42 39.42486 113 44.00 329.00 0.00 39.54 39.54487 113 44.00 330.00 0.00 39.66 39.66

488 113 44.00 331.00 0.00 39.78 39.78489 113 44.00 332.00 0.00 39.90 39.90490 113 44.00 333.00 0.00 40.02 40.02491 113 44.00 334.00 0.00 40.14 40.14492 113 44.00 335.00 0.00 40.26 40.26

493 113 44.00 336.00 0.00 40.38 40.38494 113 44.00 337.00 0.00 40.50 40.50495 113 44.00 338.00 0.00 40.62 40.62496 113 44.00 339.00 0.00 40.74 40.74497 113 44.00 340.00 0.00 40.86 40.86

498 113 44.00 341.00 0.00 40.98 40.98499 113 44.00 342.00 0.00 41.10 41.10500 113 44.00 343.00 0.00 41.22 41.22501 113 44.00 344.00 0.00 41.34 41.34502 113 44.00 345.00 0.00 41.46 41.46

503 113 44.00 346.00 0.00 41.58 41.58504 113 44.00 347.00 0.00 41.70 41.70505 113 44.00 348.00 0.00 41.82 41.82506 113 44.00 349.00 0.00 41.94 41.94507 113 44.00 350.00 0.00 42.06 42.06

508 113 44.00 351.00 0.00 42.18 42.18509 113 44.00 352.00 0.00 42.30 42.30510 113 44.00 353.00 0.00 42.42 42.42511 113 44.00 354.00 0.00 42.54 42.54512 113 44.00 355.00 0.00 42.66 42.66

513 113 44.00 356.00 0.00 42.78 42.78514 113 44.00 357.00 0.00 42.90 42.90515 113 44.00 358.00 0.00 43.02 43.02516 113 44.00 359.00 0.00 43.14 43.14517 113 44.00 360.00 0.00 43.26 43.26

518 113 44.00 361.00 0.00 43.38 43.38519 113 44.00 362.00 0.00 43.50 43.50520 113 44.00 363.00 0.00 43.62 43.62521 113 44.00 364.00 0.00 43.74 43.74522 113 44.00 365.00 0.00 43.86 43.86



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


523 113 44.00 366.00 0.00 43.98 43.98524 113 44.00 367.00 0.00 44.10 44.10525 113 44.00 368.00 0.00 44.22 44.22526 113 44.00 369.00 0.00 44.34 44.34527 113 44.00 370.00 0.00 44.46 44.46

528 113 44.00 371.00 0.00 44.58 44.58529 113 44.00 372.00 0.00 44.70 44.70530 113 44.00 373.00 0.00 44.82 44.82531 113 44.00 374.00 0.00 44.94 44.94532 113 44.00 375.00 0.00 45.06 45.06

533 113 44.00 376.00 0.00 45.18 45.18534 113 44.00 377.00 0.00 45.30 45.30535 113 44.00 378.00 0.00 45.42 45.42536 113 44.00 379.00 0.00 45.54 45.54537 113 44.00 380.00 0.00 45.66 45.66

538 113 44.00 381.00 0.00 45.78 45.78539 113 44.00 382.00 0.00 45.90 45.90540 113 44.00 383.00 0.00 46.02 46.02541 113 44.00 384.00 0.00 46.14 46.14542 113 44.00 385.00 0.00 46.26 46.26

543 113 44.00 386.00 0.00 46.38 46.38544 113 44.00 387.00 0.00 46.50 46.50545 113 44.00 388.00 0.00 46.62 46.62546 113 44.00 389.00 0.00 46.74 46.74547 113 44.00 390.00 0.00 46.86 46.86

548 113 44.00 391.00 0.00 46.98 46.98549 113 44.00 392.00 0.00 47.10 47.10550 113 44.00 393.00 0.00 47.22 47.22551 113 44.00 394.00 0.00 47.34 47.34552 113 44.00 395.00 0.00 47.46 47.46

553 113 44.00 396.00 0.00 47.58 47.58554 113 44.00 397.00 0.00 47.70 47.70555 113 44.00 398.00 0.00 47.82 47.82556 113 44.00 399.00 0.00 47.94 47.94557 113 44.00 400.00 0.00 48.06 48.06

558 113 44.00 401.00 0.00 48.18 48.18559 113 44.00 402.00 0.00 48.30 48.30560 113 44.00 403.00 0.00 48.42 48.42561 113 44.00 404.00 0.00 48.54 48.54562 113 44.00 405.00 0.00 48.66 48.66

563 113 44.00 406.00 0.00 48.78 48.78564 113 44.00 407.00 0.00 48.90 48.90565 113 44.00 408.00 0.00 49.02 49.02566 113 44.00 409.00 0.00 49.14 49.14567 113 44.00 410.00 0.00 49.26 49.26

568 113 44.00 411.00 0.00 49.38 49.38569 113 44.00 412.00 0.00 49.50 49.50570 113 44.00 413.00 0.00 49.62 49.62571 113 44.00 414.00 0.00 49.74 49.74572 113 44.00 415.00 0.00 49.86 49.86

573 113 44.00 416.00 0.00 49.98 49.98574 113 44.00 417.00 0.00 50.10 50.10575 113 44.00 418.00 0.00 50.22 50.22576 113 44.00 419.00 0.00 50.34 50.34577 113 44.00 420.00 0.00 50.46 50.46



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


578 113 44.00 421.00 0.00 50.58 50.58579 113 44.00 422.00 0.00 50.70 50.70580 113 44.00 423.00 0.00 50.82 50.82581 113 44.00 424.00 0.00 50.94 50.94582 113 44.00 425.00 0.00 51.06 51.06

583 113 44.00 426.00 0.00 51.18 51.18584 113 44.00 427.00 0.00 51.30 51.30585 113 44.00 428.00 0.00 51.42 51.42586 113 44.00 429.00 0.00 51.54 51.54587 113 44.00 430.00 0.00 51.66 51.66

588 113 44.00 431.00 0.00 51.78 51.78589 113 44.00 432.00 0.00 51.90 51.90590 113 44.00 433.00 0.00 52.02 52.02591 113 44.00 434.00 0.00 52.14 52.14592 113 44.00 435.00 0.00 52.26 52.26

593 113 44.00 436.00 0.00 52.38 52.38594 113 44.00 437.00 0.00 52.50 52.50595 113 44.00 438.00 0.00 52.62 52.62596 113 44.00 439.00 0.00 52.74 52.74597 113 44.00 440.00 0.00 52.86 52.86

598 113 44.00 441.00 0.00 52.98 52.98599 113 44.00 442.00 0.00 53.10 53.10600 113 44.00 443.00 0.00 53.22 53.22601 113 44.00 444.00 0.00 53.34 53.34602 113 44.00 445.00 0.00 53.46 53.46

603 113 44.00 446.00 0.00 53.58 53.58604 113 44.00 447.00 0.00 53.70 53.70605 113 44.00 448.00 0.00 53.82 53.82606 113 44.00 449.00 0.00 53.94 53.94607 113 44.00 450.00 0.00 54.06 54.06

608 113 44.00 451.00 0.00 54.18 54.18609 113 44.00 452.00 0.00 54.30 54.30610 113 44.00 453.00 0.00 54.42 54.42611 113 44.00 454.00 0.00 54.54 54.54612 113 44.00 455.00 0.00 54.66 54.66

613 113 44.00 456.00 0.00 54.78 54.78614 113 44.00 457.00 0.00 54.90 54.90615 113 44.00 458.00 0.00 55.02 55.02616 113 44.00 459.00 0.00 55.14 55.14617 113 44.00 460.00 0.00 55.26 55.26

618 113 44.00 461.00 0.00 55.38 55.38619 113 44.00 462.00 0.00 55.50 55.50620 113 44.00 463.00 0.00 55.62 55.62621 113 44.00 464.00 0.00 55.74 55.74622 113 44.00 465.00 0.00 55.86 55.86

623 113 44.00 466.00 0.00 55.98 55.98624 113 44.00 467.00 0.00 56.10 56.10625 113 44.00 468.00 0.00 56.22 56.22626 113 44.00 469.00 0.00 56.34 56.34627 113 44.00 470.00 0.00 56.46 56.46

628 113 44.00 471.00 0.00 56.58 56.58629 113 44.00 472.00 0.00 56.70 56.70630 113 44.00 473.00 0.00 56.82 56.82631 113 44.00 474.00 0.00 56.94 56.94632 113 44.00 475.00 0.00 57.06 57.06



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


633 113 44.00 476.00 0.00 57.18 57.18634 113 44.00 477.00 0.00 57.30 57.30635 113 44.00 478.00 0.00 57.42 57.42636 113 44.00 479.00 0.00 57.54 57.54637 113 44.00 480.00 0.00 57.66 57.66

638 113 44.00 481.00 0.00 57.78 57.78639 113 44.00 482.00 0.00 57.90 57.90640 113 44.00 483.00 0.00 58.02 58.02641 113 44.00 484.00 0.00 58.14 58.14642 113 44.00 485.00 0.00 58.26 58.26

643 113 44.00 486.00 0.00 58.38 58.38644 113 44.00 487.00 0.00 58.50 58.50645 113 44.00 488.00 0.00 58.62 58.62646 113 44.00 489.00 0.00 58.74 58.74647 113 44.00 490.00 0.00 58.86 58.86

648 113 44.00 491.00 0.00 58.98 58.98649 113 44.00 492.00 0.00 59.10 59.10650 113 44.00 493.00 0.00 59.22 59.22651 113 44.00 494.00 0.00 59.34 59.34652 113 44.00 495.00 0.00 59.46 59.46

653 113 44.00 496.00 0.00 59.58 59.58654 113 44.00 497.00 0.00 59.70 59.70655 113 44.00 498.00 0.00 59.82 59.82656 113 44.00 499.00 0.00 59.94 59.94657 113 44.00 500.00 0.00 60.06 60.06

658 113 44.00 501.00 0.00 60.18 60.18659 113 44.00 502.00 0.00 60.30 60.30660 113 44.00 503.00 0.00 60.42 60.42661 113 44.00 504.00 0.00 60.54 60.54662 113 44.00 505.00 0.00 60.66 60.66

663 113 44.00 506.00 0.00 60.78 60.78664 113 44.00 507.00 0.00 60.90 60.90665 113 44.00 508.00 0.00 61.02 61.02666 113 44.00 509.00 0.00 61.14 61.14667 113 44.00 510.00 0.00 61.26 61.26

668 113 44.00 511.00 0.00 61.38 61.38669 113 44.00 512.00 0.00 61.50 61.50670 113 44.00 513.00 0.00 61.62 61.62671 113 44.00 514.00 0.00 61.74 61.74672 113 44.00 515.00 0.00 61.86 61.86

673 113 44.00 516.00 0.00 61.98 61.98674 113 44.00 517.00 0.00 62.10 62.10675 113 44.00 518.00 0.00 62.22 62.22676 113 44.00 519.00 0.00 62.34 62.34677 113 44.00 520.00 0.00 62.46 62.46

678 113 44.00 521.00 0.00 62.58 62.58679 113 44.00 522.00 0.00 62.70 62.70680 113 44.00 523.00 0.00 62.82 62.82681 113 44.00 524.00 0.00 62.94 62.94682 113 44.00 525.00 0.00 63.06 63.06

683 113 44.00 526.00 0.00 63.18 63.18684 113 44.00 527.00 0.00 63.30 63.30685 113 44.00 528.00 0.00 63.42 63.42686 113 44.00 529.00 0.00 63.54 63.54687 113 44.00 530.00 0.00 63.66 63.66



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


688 113 44.00 531.00 0.00 63.78 63.78689 113 44.00 532.00 0.00 63.90 63.90690 113 44.00 533.00 0.00 64.02 64.02691 113 44.00 534.00 0.00 64.14 64.14692 113 44.00 535.00 0.00 64.26 64.26

693 113 44.00 536.00 0.00 64.38 64.38694 113 44.00 537.00 0.00 64.50 64.50695 113 44.00 538.00 0.00 64.62 64.62696 113 44.00 539.00 0.00 64.74 64.74697 113 44.00 540.00 0.00 64.86 64.86

698 113 44.00 541.00 0.00 64.98 64.98699 113 44.00 542.00 0.00 65.10 65.10700 113 44.00 543.00 0.00 65.22 65.22701 113 44.00 544.00 0.00 65.34 65.34702 113 44.00 545.00 0.00 65.46 65.46

703 113 44.00 546.00 0.00 65.58 65.58704 113 44.00 547.00 0.00 65.70 65.70705 113 44.00 548.00 0.00 65.82 65.82706 113 44.00 549.00 0.00 65.94 65.94707 113 44.00 550.00 0.00 66.06 66.06

708 113 44.00 551.00 0.00 66.18 66.18709 113 44.00 552.00 0.00 66.30 66.30710 113 44.00 553.00 0.00 66.42 66.42711 113 44.00 554.00 0.00 66.54 66.54712 113 44.00 555.00 0.00 66.66 66.66

713 113 44.00 556.00 0.00 66.78 66.78714 113 44.00 557.00 0.00 66.90 66.90715 113 44.00 558.00 0.00 67.02 67.02716 113 44.00 559.00 0.00 67.14 67.14717 113 44.00 560.00 0.00 67.26 67.26

718 113 44.00 561.00 0.00 67.38 67.38719 113 44.00 562.00 0.00 67.50 67.50720 113 44.00 563.00 0.00 67.62 67.62721 113 44.00 564.00 0.00 67.74 67.74722 113 44.00 565.00 0.00 67.86 67.86

723 113 44.00 566.00 0.00 67.98 67.98724 113 44.00 567.00 0.00 68.10 68.10725 113 44.00 568.00 0.00 68.22 68.22726 113 44.00 569.00 0.00 68.34 68.34727 113 44.00 570.00 0.00 68.46 68.46

728 113 44.00 571.00 0.00 68.58 68.58729 113 44.00 572.00 0.00 68.70 68.70730 113 44.00 573.00 0.00 68.82 68.82731 113 44.00 574.00 0.00 68.94 68.94732 113 44.00 575.00 0.00 69.06 69.06

733 113 44.00 576.00 0.00 69.18 69.18734 113 44.00 577.00 0.00 69.30 69.30735 113 44.00 578.00 0.00 69.42 69.42736 113 44.00 579.00 0.00 69.54 69.54737 113 44.00 580.00 0.00 69.66 69.66

738 113 44.00 581.00 0.00 69.78 69.78739 113 44.00 582.00 0.00 69.90 69.90740 113 44.00 583.00 0.00 70.02 70.02741 113 44.00 584.00 0.00 70.14 70.14742 113 44.00 585.00 0.00 70.26 70.26



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


743 113 44.00 586.00 0.00 70.38 70.38744 113 44.00 587.00 0.00 70.50 70.50745 113 44.00 588.00 0.00 70.62 70.62746 113 44.00 589.00 0.00 70.74 70.74747 113 44.00 590.00 0.00 70.86 70.86

748 113 44.00 591.00 0.00 70.98 70.98749 113 44.00 592.00 0.00 71.10 71.10750 113 44.00 593.00 0.00 71.22 71.22751 113 44.00 594.00 0.00 71.34 71.34752 113 44.00 595.00 0.00 71.46 71.46

753 113 44.00 596.00 0.00 71.58 71.58754 113 44.00 597.00 0.00 71.70 71.70755 113 44.00 598.00 0.00 71.82 71.82756 113 44.00 599.00 0.00 71.94 71.94757 113 44.00 600.00 0.00 72.06 72.06

758 113 44.00 601.00 0.00 72.18 72.18759 113 44.00 602.00 0.00 72.30 72.30760 113 44.00 603.00 0.00 72.42 72.42761 113 44.00 604.00 0.00 72.54 72.54762 113 44.00 605.00 0.00 72.66 72.66

763 113 44.00 606.00 0.00 72.78 72.78764 113 44.00 607.00 0.00 72.90 72.90765 113 44.00 608.00 0.00 73.02 73.02766 113 44.00 609.00 0.00 73.14 73.14767 113 44.00 610.00 0.00 73.26 73.26

768 113 44.00 611.00 0.00 73.38 73.38769 113 44.00 612.00 0.00 73.50 73.50770 113 44.00 613.00 0.00 73.62 73.62771 113 44.00 614.00 0.00 73.74 73.74772 113 44.00 615.00 0.00 73.86 73.86

773 113 44.00 616.00 0.00 73.98 73.98774 113 44.00 617.00 0.00 74.10 74.10775 113 44.00 618.00 0.00 74.22 74.22776 113 44.00 619.00 0.00 74.34 74.34777 113 44.00 620.00 0.00 74.46 74.46

778 113 44.00 621.00 0.00 74.58 74.58779 113 44.00 622.00 0.00 74.70 74.70780 113 44.00 623.00 0.00 74.82 74.82781 113 44.00 624.00 0.00 74.94 74.94782 113 44.00 625.00 0.00 75.06 75.06

783 113 44.00 626.00 0.00 75.18 75.18784 113 44.00 627.00 0.00 75.30 75.30785 113 44.00 628.00 0.00 75.42 75.42786 113 44.00 629.00 0.00 75.54 75.54787 113 44.00 630.00 0.00 75.66 75.66

788 113 44.00 631.00 0.00 75.78 75.78789 113 44.00 632.00 0.00 75.90 75.90790 113 44.00 633.00 0.00 76.02 76.02791 113 44.00 634.00 0.00 76.14 76.14792 113 44.00 635.00 0.00 76.26 76.26

793 113 44.00 636.00 0.00 76.38 76.38794 113 44.00 637.00 0.00 76.50 76.50795 113 44.00 638.00 0.00 76.62 76.62796 113 44.00 639.00 0.00 76.74 76.74797 113 44.00 640.00 0.00 76.86 76.86



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p

Table letter H Weekly table

798 113 44.00 641.00 0.00 76.98 76.98799 113 44.00 642.00 0.00 77.10 77.10800 113 44.00 643.00 0.00 77.22 77.22801 113 44.00 644.00 0.00 77.34 77.34802 113 44.00 645.00 0.00 77.46 77.46

803 113 44.00 646.00 0.00 77.58 77.58804 113 44.00 647.00 0.00 77.70 77.70805 113 44.00 648.00 0.00 77.82 77.82806 113 44.00 649.00 0.00 77.94 77.94807 113 44.00 650.00 0.00 78.06 78.06

808 113 44.00 651.00 0.00 78.18 78.18809 113 44.00 652.00 0.00 78.30 78.30810 113 44.00 653.00 0.00 78.42 78.42811 113 44.00 654.00 0.00 78.54 78.54812 113 44.00 655.00 0.00 78.66 78.66

813 113 44.00 656.00 0.00 78.78 78.78814 113 44.00 657.00 0.00 78.90 78.90815 113 44.00 658.00 0.00 79.02 79.02816 113 44.00 659.00 0.00 79.14 79.14817 113 44.00 660.00 0.00 79.26 79.26

818 113 44.00 661.00 0.00 79.38 79.38819 113 44.00 662.00 0.00 79.50 79.50820 113 44.00 663.00 0.00 79.62 79.62821 113 44.00 664.00 0.00 79.74 79.74822 113 44.00 665.00 0.00 79.86 79.86

823 113 44.00 666.00 0.00 79.98 79.98824 113 44.00 667.00 0.00 80.10 80.10825 113 44.00 668.00 0.00 80.22 80.22826 113 44.00 669.00 0.00 80.34 80.34827 113 44.00 670.00 0.00 80.46 80.46

828 113 44.00 671.00 0.00 80.58 80.58829 113 44.00 672.00 0.00 80.70 80.70830 113 44.00 673.00 0.00 80.82 80.82831 113 44.00 674.00 0.00 80.94 80.94832 113 44.00 675.00 0.00 81.06 81.06

833 113 44.00 676.00 0.00 81.18 81.18834 113 44.00 677.00 0.00 81.30 81.30835 113 44.00 678.00 0.00 81.42 81.42836 113 44.00 679.00 0.00 81.54 81.54837 113 44.00 680.00 0.00 81.66 81.66

838 113 44.00 681.00 0.00 81.78 81.78839 113 44.00 682.00 0.00 81.90 81.90840 113 44.00 683.00 0.00 82.02 82.02841 113 44.00 684.00 0.00 82.14 82.14842 113 44.00 685.00 0.00 82.26 82.26

843 113 44.00 686.00 0.00 82.38 82.38844 113 44.00 687.00 0.00 82.50 82.50845 113 44.00 688.00 0.00 82.62 82.62846 113 44.00 689.00 0.00 82.74 82.74847 113 44.00 690.00 0.00 82.86 82.86

848 113 44.00 691.00 0.00 82.98 82.98849 113 44.00 692.00 0.00 83.10 83.10850 113 44.00 693.00 0.00 83.22 83.22851 113 44.00 694.00 0.00 83.34 83.34852 113 44.00 695.00 0.00 83.46 83.46



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


853 113 44.00 696.00 0.00 83.58 83.58854 113 44.00 697.00 0.00 83.70 83.70855 113 44.00 698.00 0.00 83.82 83.82856 113 44.00 699.00 0.00 83.94 83.94857 113 44.00 700.00 0.00 84.06 84.06

858 113 44.00 701.00 0.00 84.18 84.18859 113 44.00 702.00 0.00 84.30 84.30860 113 44.00 703.00 0.00 84.42 84.42861 113 44.00 704.00 0.00 84.54 84.54862 113 44.00 705.00 0.00 84.66 84.66

863 113 44.00 706.00 0.00 84.78 84.78864 113 44.00 707.00 0.00 84.90 84.90865 113 44.00 708.00 0.00 85.02 85.02866 113 44.00 709.00 0.00 85.08 85.08


Table letter HMonthly table for standard rate NICs for use from 6 April 2017 to 5 April 2018



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p



490 490 0.00 0.00 0.00 0.00 0.00494 490 4.00 0.00 0.00 0.00 0.00498 490 8.00 0.00 0.00 0.00 0.00502 490 12.00 0.00 0.00 0.00 0.00506 490 16.00 0.00 0.00 0.00 0.00

510 490 20.00 0.00 0.00 0.00 0.00514 490 24.00 0.00 0.00 0.00 0.00518 490 28.00 0.00 0.00 0.00 0.00522 490 32.00 0.00 0.00 0.00 0.00526 490 36.00 0.00 0.00 0.00 0.00

530 490 40.00 0.00 0.00 0.00 0.00534 490 44.00 0.00 0.00 0.00 0.00538 490 48.00 0.00 0.00 0.00 0.00542 490 52.00 0.00 0.00 0.00 0.00546 490 56.00 0.00 0.00 0.00 0.00

550 490 60.00 0.00 0.00 0.00 0.00554 490 64.00 0.00 0.00 0.00 0.00558 490 68.00 0.00 0.00 0.00 0.00562 490 72.00 0.00 0.00 0.00 0.00566 490 76.00 0.00 0.00 0.00 0.00

570 490 80.00 0.00 0.00 0.00 0.00574 490 84.00 0.00 0.00 0.00 0.00578 490 88.00 0.00 0.00 0.00 0.00582 490 92.00 0.00 0.00 0.00 0.00586 490 96.00 0.00 0.00 0.00 0.00

Use this table for employees who are apprentices on an Approved Apprenticeship scheme and aged under 25.


• employees who are under the age of 21 unless they are on an Approved Apprenticeship scheme (see Table letter M)






• Enter ‘H’ in the NICs Category Letter column on form RT11.



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



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p

Table letter HMonthly table

590 490 100.00 0.00 0.00 0.00 0.00594 490 104.00 0.00 0.00 0.00 0.00598 490 108.00 0.00 0.00 0.00 0.00602 490 112.00 0.00 0.00 0.00 0.00606 490 116.00 0.00 0.00 0.00 0.00

610 490 120.00 0.00 0.00 0.00 0.00614 490 124.00 0.00 0.00 0.00 0.00618 490 128.00 0.00 0.00 0.00 0.00622 490 132.00 0.00 0.00 0.00 0.00626 490 136.00 0.00 0.00 0.00 0.00

630 490 140.00 0.00 0.00 0.00 0.00634 490 144.00 0.00 0.00 0.00 0.00638 490 148.00 0.00 0.00 0.00 0.00642 490 152.00 0.00 0.00 0.00 0.00646 490 156.00 0.00 0.00 0.00 0.00

650 490 160.00 0.00 0.00 0.00 0.00654 490 164.00 0.00 0.00 0.00 0.00658 490 168.00 0.00 0.00 0.00 0.00662 490 172.00 0.00 0.00 0.00 0.00666 490 176.00 0.00 0.00 0.00 0.00

670 490 180.00 0.00 0.00 0.00 0.00674 490 184.00 0.00 0.00 0.00 0.00678 490 188.00 0.00 0.00 0.00 0.00680 490 190.00 0.00 0.00 0.00 0.00682 490 190.00 2.00 0.00 0.48 0.48

686 490 190.00 6.00 0.00 0.96 0.96690 490 190.00 10.00 0.00 1.44 1.44694 490 190.00 14.00 0.00 1.92 1.92698 490 190.00 18.00 0.00 2.40 2.40702 490 190.00 22.00 0.00 2.88 2.88

706 490 190.00 26.00 0.00 3.36 3.36710 490 190.00 30.00 0.00 3.84 3.84714 490 190.00 34.00 0.00 4.32 4.32718 490 190.00 38.00 0.00 4.80 4.80722 490 190.00 42.00 0.00 5.28 5.28

726 490 190.00 46.00 0.00 5.76 5.76730 490 190.00 50.00 0.00 6.24 6.24734 490 190.00 54.00 0.00 6.72 6.72738 490 190.00 58.00 0.00 7.20 7.20742 490 190.00 62.00 0.00 7.68 7.68

746 490 190.00 66.00 0.00 8.16 8.16750 490 190.00 70.00 0.00 8.64 8.64754 490 190.00 74.00 0.00 9.12 9.12758 490 190.00 78.00 0.00 9.60 9.60762 490 190.00 82.00 0.00 10.08 10.08

766 490 190.00 86.00 0.00 10.56 10.56770 490 190.00 90.00 0.00 11.04 11.04774 490 190.00 94.00 0.00 11.52 11.52778 490 190.00 98.00 0.00 12.00 12.00782 490 190.00 102.00 0.00 12.48 12.48

786 490 190.00 106.00 0.00 12.96 12.96790 490 190.00 110.00 0.00 13.44 13.44794 490 190.00 114.00 0.00 13.92 13.92798 490 190.00 118.00 0.00 14.40 14.40802 490 190.00 122.00 0.00 14.88 14.88



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter H

806 490 190.00 126.00 0.00 15.36 15.36810 490 190.00 130.00 0.00 15.84 15.84814 490 190.00 134.00 0.00 16.32 16.32818 490 190.00 138.00 0.00 16.80 16.80822 490 190.00 142.00 0.00 17.28 17.28

826 490 190.00 146.00 0.00 17.76 17.76830 490 190.00 150.00 0.00 18.24 18.24834 490 190.00 154.00 0.00 18.72 18.72838 490 190.00 158.00 0.00 19.20 19.20842 490 190.00 162.00 0.00 19.68 19.68

846 490 190.00 166.00 0.00 20.16 20.16850 490 190.00 170.00 0.00 20.64 20.64854 490 190.00 174.00 0.00 21.12 21.12858 490 190.00 178.00 0.00 21.60 21.60862 490 190.00 182.00 0.00 22.08 22.08

866 490 190.00 186.00 0.00 22.56 22.56870 490 190.00 190.00 0.00 23.04 23.04874 490 190.00 194.00 0.00 23.52 23.52878 490 190.00 198.00 0.00 24.00 24.00882 490 190.00 202.00 0.00 24.48 24.48

886 490 190.00 206.00 0.00 24.96 24.96890 490 190.00 210.00 0.00 25.44 25.44894 490 190.00 214.00 0.00 25.92 25.92898 490 190.00 218.00 0.00 26.40 26.40902 490 190.00 222.00 0.00 26.88 26.88

906 490 190.00 226.00 0.00 27.36 27.36910 490 190.00 230.00 0.00 27.84 27.84914 490 190.00 234.00 0.00 28.32 28.32918 490 190.00 238.00 0.00 28.80 28.80922 490 190.00 242.00 0.00 29.28 29.28

926 490 190.00 246.00 0.00 29.76 29.76930 490 190.00 250.00 0.00 30.24 30.24934 490 190.00 254.00 0.00 30.72 30.72938 490 190.00 258.00 0.00 31.20 31.20942 490 190.00 262.00 0.00 31.68 31.68

946 490 190.00 266.00 0.00 32.16 32.16950 490 190.00 270.00 0.00 32.64 32.64954 490 190.00 274.00 0.00 33.12 33.12958 490 190.00 278.00 0.00 33.60 33.60962 490 190.00 282.00 0.00 34.08 34.08

966 490 190.00 286.00 0.00 34.56 34.56970 490 190.00 290.00 0.00 35.04 35.04974 490 190.00 294.00 0.00 35.52 35.52978 490 190.00 298.00 0.00 36.00 36.00982 490 190.00 302.00 0.00 36.48 36.48

986 490 190.00 306.00 0.00 36.96 36.96990 490 190.00 310.00 0.00 37.44 37.44994 490 190.00 314.00 0.00 37.92 37.92998 490 190.00 318.00 0.00 38.40 38.401002 490 190.00 322.00 0.00 38.88 38.88

1006 490 190.00 326.00 0.00 39.36 39.361010 490 190.00 330.00 0.00 39.84 39.841014 490 190.00 334.00 0.00 40.32 40.321018 490 190.00 338.00 0.00 40.80 40.801022 490 190.00 342.00 0.00 41.28 41.28



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


1026 490 190.00 346.00 0.00 41.76 41.761030 490 190.00 350.00 0.00 42.24 42.241034 490 190.00 354.00 0.00 42.72 42.721038 490 190.00 358.00 0.00 43.20 43.201042 490 190.00 362.00 0.00 43.68 43.68

1046 490 190.00 366.00 0.00 44.16 44.161050 490 190.00 370.00 0.00 44.64 44.641054 490 190.00 374.00 0.00 45.12 45.121058 490 190.00 378.00 0.00 45.60 45.601062 490 190.00 382.00 0.00 46.08 46.08

1066 490 190.00 386.00 0.00 46.56 46.561070 490 190.00 390.00 0.00 47.04 47.041074 490 190.00 394.00 0.00 47.52 47.521078 490 190.00 398.00 0.00 48.00 48.001082 490 190.00 402.00 0.00 48.48 48.48

1086 490 190.00 406.00 0.00 48.96 48.961090 490 190.00 410.00 0.00 49.44 49.441094 490 190.00 414.00 0.00 49.92 49.921098 490 190.00 418.00 0.00 50.40 50.401102 490 190.00 422.00 0.00 50.88 50.88

1106 490 190.00 426.00 0.00 51.36 51.361110 490 190.00 430.00 0.00 51.84 51.841114 490 190.00 434.00 0.00 52.32 52.321118 490 190.00 438.00 0.00 52.80 52.801122 490 190.00 442.00 0.00 53.28 53.28

1126 490 190.00 446.00 0.00 53.76 53.761130 490 190.00 450.00 0.00 54.24 54.241134 490 190.00 454.00 0.00 54.72 54.721138 490 190.00 458.00 0.00 55.20 55.201142 490 190.00 462.00 0.00 55.68 55.68

1146 490 190.00 466.00 0.00 56.16 56.161150 490 190.00 470.00 0.00 56.64 56.641154 490 190.00 474.00 0.00 57.12 57.121158 490 190.00 478.00 0.00 57.60 57.601162 490 190.00 482.00 0.00 58.08 58.08

1166 490 190.00 486.00 0.00 58.56 58.561170 490 190.00 490.00 0.00 59.04 59.041174 490 190.00 494.00 0.00 59.52 59.521178 490 190.00 498.00 0.00 60.00 60.001182 490 190.00 502.00 0.00 60.48 60.48

1186 490 190.00 506.00 0.00 60.96 60.961190 490 190.00 510.00 0.00 61.44 61.441194 490 190.00 514.00 0.00 61.92 61.921198 490 190.00 518.00 0.00 62.40 62.401202 490 190.00 522.00 0.00 62.88 62.88

1206 490 190.00 526.00 0.00 63.36 63.361210 490 190.00 530.00 0.00 63.84 63.841214 490 190.00 534.00 0.00 64.32 64.321218 490 190.00 538.00 0.00 64.80 64.801222 490 190.00 542.00 0.00 65.28 65.28

1226 490 190.00 546.00 0.00 65.76 65.761230 490 190.00 550.00 0.00 66.24 66.241234 490 190.00 554.00 0.00 66.72 66.721238 490 190.00 558.00 0.00 67.20 67.201242 490 190.00 562.00 0.00 67.68 67.68



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


1246 490 190.00 566.00 0.00 68.16 68.161250 490 190.00 570.00 0.00 68.64 68.641254 490 190.00 574.00 0.00 69.12 69.121258 490 190.00 578.00 0.00 69.60 69.601262 490 190.00 582.00 0.00 70.08 70.08

1266 490 190.00 586.00 0.00 70.56 70.561270 490 190.00 590.00 0.00 71.04 71.041274 490 190.00 594.00 0.00 71.52 71.521278 490 190.00 598.00 0.00 72.00 72.001282 490 190.00 602.00 0.00 72.48 72.48

1286 490 190.00 606.00 0.00 72.96 72.961290 490 190.00 610.00 0.00 73.44 73.441294 490 190.00 614.00 0.00 73.92 73.921298 490 190.00 618.00 0.00 74.40 74.401302 490 190.00 622.00 0.00 74.88 74.88

1306 490 190.00 626.00 0.00 75.36 75.361310 490 190.00 630.00 0.00 75.84 75.841314 490 190.00 634.00 0.00 76.32 76.321318 490 190.00 638.00 0.00 76.80 76.801322 490 190.00 642.00 0.00 77.28 77.28

1326 490 190.00 646.00 0.00 77.76 77.761330 490 190.00 650.00 0.00 78.24 78.241334 490 190.00 654.00 0.00 78.72 78.721338 490 190.00 658.00 0.00 79.20 79.201342 490 190.00 662.00 0.00 79.68 79.68

1346 490 190.00 666.00 0.00 80.16 80.161350 490 190.00 670.00 0.00 80.64 80.641354 490 190.00 674.00 0.00 81.12 81.121358 490 190.00 678.00 0.00 81.60 81.601362 490 190.00 682.00 0.00 82.08 82.08

1366 490 190.00 686.00 0.00 82.56 82.561370 490 190.00 690.00 0.00 83.04 83.041374 490 190.00 694.00 0.00 83.52 83.521378 490 190.00 698.00 0.00 84.00 84.001382 490 190.00 702.00 0.00 84.48 84.48

1386 490 190.00 706.00 0.00 84.96 84.961390 490 190.00 710.00 0.00 85.44 85.441394 490 190.00 714.00 0.00 85.92 85.921398 490 190.00 718.00 0.00 86.40 86.401402 490 190.00 722.00 0.00 86.88 86.88

1406 490 190.00 726.00 0.00 87.36 87.361410 490 190.00 730.00 0.00 87.84 87.841414 490 190.00 734.00 0.00 88.32 88.321418 490 190.00 738.00 0.00 88.80 88.801422 490 190.00 742.00 0.00 89.28 89.28

1426 490 190.00 746.00 0.00 89.76 89.761430 490 190.00 750.00 0.00 90.24 90.241434 490 190.00 754.00 0.00 90.72 90.721438 490 190.00 758.00 0.00 91.20 91.201442 490 190.00 762.00 0.00 91.68 91.68

1446 490 190.00 766.00 0.00 92.16 92.161450 490 190.00 770.00 0.00 92.64 92.641454 490 190.00 774.00 0.00 93.12 93.121458 490 190.00 778.00 0.00 93.60 93.601462 490 190.00 782.00 0.00 94.08 94.08



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


1466 490 190.00 786.00 0.00 94.56 94.561470 490 190.00 790.00 0.00 95.04 95.041474 490 190.00 794.00 0.00 95.52 95.521478 490 190.00 798.00 0.00 96.00 96.001482 490 190.00 802.00 0.00 96.48 96.48

1486 490 190.00 806.00 0.00 96.96 96.961490 490 190.00 810.00 0.00 97.44 97.441494 490 190.00 814.00 0.00 97.92 97.921498 490 190.00 818.00 0.00 98.40 98.401502 490 190.00 822.00 0.00 98.88 98.88

1506 490 190.00 826.00 0.00 99.36 99.361510 490 190.00 830.00 0.00 99.84 99.841514 490 190.00 834.00 0.00 100.32 100.321518 490 190.00 838.00 0.00 100.80 100.801522 490 190.00 842.00 0.00 101.28 101.28

1526 490 190.00 846.00 0.00 101.76 101.761530 490 190.00 850.00 0.00 102.24 102.241534 490 190.00 854.00 0.00 102.72 102.721538 490 190.00 858.00 0.00 103.20 103.201542 490 190.00 862.00 0.00 103.68 103.68

1546 490 190.00 866.00 0.00 104.16 104.161550 490 190.00 870.00 0.00 104.64 104.641554 490 190.00 874.00 0.00 105.12 105.121558 490 190.00 878.00 0.00 105.60 105.601562 490 190.00 882.00 0.00 106.08 106.08

1566 490 190.00 886.00 0.00 106.56 106.561570 490 190.00 890.00 0.00 107.04 107.041574 490 190.00 894.00 0.00 107.52 107.521578 490 190.00 898.00 0.00 108.00 108.001582 490 190.00 902.00 0.00 108.48 108.48

1586 490 190.00 906.00 0.00 108.96 108.961590 490 190.00 910.00 0.00 109.44 109.441594 490 190.00 914.00 0.00 109.92 109.921598 490 190.00 918.00 0.00 110.40 110.401602 490 190.00 922.00 0.00 110.88 110.88

1606 490 190.00 926.00 0.00 111.36 111.361610 490 190.00 930.00 0.00 111.84 111.841614 490 190.00 934.00 0.00 112.32 112.321618 490 190.00 938.00 0.00 112.80 112.801622 490 190.00 942.00 0.00 113.28 113.28

1626 490 190.00 946.00 0.00 113.76 113.761630 490 190.00 950.00 0.00 114.24 114.241634 490 190.00 954.00 0.00 114.72 114.721638 490 190.00 958.00 0.00 115.20 115.201642 490 190.00 962.00 0.00 115.68 115.68

1646 490 190.00 966.00 0.00 116.16 116.161650 490 190.00 970.00 0.00 116.64 116.641654 490 190.00 974.00 0.00 117.12 117.121658 490 190.00 978.00 0.00 117.60 117.601662 490 190.00 982.00 0.00 118.08 118.08

1666 490 190.00 986.00 0.00 118.56 118.561670 490 190.00 990.00 0.00 119.04 119.041674 490 190.00 994.00 0.00 119.52 119.521678 490 190.00 998.00 0.00 120.00 120.001682 490 190.00 1002.00 0.00 120.48 120.48



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


1686 490 190.00 1006.00 0.00 120.96 120.961690 490 190.00 1010.00 0.00 121.44 121.441694 490 190.00 1014.00 0.00 121.92 121.921698 490 190.00 1018.00 0.00 122.40 122.401702 490 190.00 1022.00 0.00 122.88 122.88

1706 490 190.00 1026.00 0.00 123.36 123.361710 490 190.00 1030.00 0.00 123.84 123.841714 490 190.00 1034.00 0.00 124.32 124.321718 490 190.00 1038.00 0.00 124.80 124.801722 490 190.00 1042.00 0.00 125.28 125.28

1726 490 190.00 1046.00 0.00 125.76 125.761730 490 190.00 1050.00 0.00 126.24 126.241734 490 190.00 1054.00 0.00 126.72 126.721738 490 190.00 1058.00 0.00 127.20 127.201742 490 190.00 1062.00 0.00 127.68 127.68

1746 490 190.00 1066.00 0.00 128.16 128.161750 490 190.00 1070.00 0.00 128.64 128.641754 490 190.00 1074.00 0.00 129.12 129.121758 490 190.00 1078.00 0.00 129.60 129.601762 490 190.00 1082.00 0.00 130.08 130.08

1766 490 190.00 1086.00 0.00 130.56 130.561770 490 190.00 1090.00 0.00 131.04 131.041774 490 190.00 1094.00 0.00 131.52 131.521778 490 190.00 1098.00 0.00 132.00 132.001782 490 190.00 1102.00 0.00 132.48 132.48

1786 490 190.00 1106.00 0.00 132.96 132.961790 490 190.00 1110.00 0.00 133.44 133.441794 490 190.00 1114.00 0.00 133.92 133.921798 490 190.00 1118.00 0.00 134.40 134.401802 490 190.00 1122.00 0.00 134.88 134.88

1806 490 190.00 1126.00 0.00 135.36 135.361810 490 190.00 1130.00 0.00 135.84 135.841814 490 190.00 1134.00 0.00 136.32 136.321818 490 190.00 1138.00 0.00 136.80 136.801822 490 190.00 1142.00 0.00 137.28 137.28

1826 490 190.00 1146.00 0.00 137.76 137.761830 490 190.00 1150.00 0.00 138.24 138.241834 490 190.00 1154.00 0.00 138.72 138.721838 490 190.00 1158.00 0.00 139.20 139.201842 490 190.00 1162.00 0.00 139.68 139.68

1846 490 190.00 1166.00 0.00 140.16 140.161850 490 190.00 1170.00 0.00 140.64 140.641854 490 190.00 1174.00 0.00 141.12 141.121858 490 190.00 1178.00 0.00 141.60 141.601862 490 190.00 1182.00 0.00 142.08 142.08

1866 490 190.00 1186.00 0.00 142.56 142.561870 490 190.00 1190.00 0.00 143.04 143.041874 490 190.00 1194.00 0.00 143.52 143.521878 490 190.00 1198.00 0.00 144.00 144.001882 490 190.00 1202.00 0.00 144.48 144.48

1886 490 190.00 1206.00 0.00 144.96 144.961890 490 190.00 1210.00 0.00 145.44 145.441894 490 190.00 1214.00 0.00 145.92 145.921898 490 190.00 1218.00 0.00 146.40 146.401902 490 190.00 1222.00 0.00 146.88 146.88



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


1906 490 190.00 1226.00 0.00 147.36 147.361910 490 190.00 1230.00 0.00 147.84 147.841914 490 190.00 1234.00 0.00 148.32 148.321918 490 190.00 1238.00 0.00 148.80 148.801922 490 190.00 1242.00 0.00 149.28 149.28

1926 490 190.00 1246.00 0.00 149.76 149.761930 490 190.00 1250.00 0.00 150.24 150.241934 490 190.00 1254.00 0.00 150.72 150.721938 490 190.00 1258.00 0.00 151.20 151.201942 490 190.00 1262.00 0.00 151.68 151.68

1946 490 190.00 1266.00 0.00 152.16 152.161950 490 190.00 1270.00 0.00 152.64 152.641954 490 190.00 1274.00 0.00 153.12 153.121958 490 190.00 1278.00 0.00 153.60 153.601962 490 190.00 1282.00 0.00 154.08 154.08

1966 490 190.00 1286.00 0.00 154.56 154.561970 490 190.00 1290.00 0.00 155.04 155.041974 490 190.00 1294.00 0.00 155.52 155.521978 490 190.00 1298.00 0.00 156.00 156.001982 490 190.00 1302.00 0.00 156.48 156.48

1986 490 190.00 1306.00 0.00 156.96 156.961990 490 190.00 1310.00 0.00 157.44 157.441994 490 190.00 1314.00 0.00 157.92 157.921998 490 190.00 1318.00 0.00 158.40 158.402002 490 190.00 1322.00 0.00 158.88 158.88

2006 490 190.00 1326.00 0.00 159.36 159.362010 490 190.00 1330.00 0.00 159.84 159.842014 490 190.00 1334.00 0.00 160.32 160.322018 490 190.00 1338.00 0.00 160.80 160.802022 490 190.00 1342.00 0.00 161.28 161.28

2026 490 190.00 1346.00 0.00 161.76 161.762030 490 190.00 1350.00 0.00 162.24 162.242034 490 190.00 1354.00 0.00 162.72 162.722038 490 190.00 1358.00 0.00 163.20 163.202042 490 190.00 1362.00 0.00 163.68 163.68

2046 490 190.00 1366.00 0.00 164.16 164.162050 490 190.00 1370.00 0.00 164.64 164.642054 490 190.00 1374.00 0.00 165.12 165.122058 490 190.00 1378.00 0.00 165.60 165.602062 490 190.00 1382.00 0.00 166.08 166.08

2066 490 190.00 1386.00 0.00 166.56 166.562070 490 190.00 1390.00 0.00 167.04 167.042074 490 190.00 1394.00 0.00 167.52 167.522078 490 190.00 1398.00 0.00 168.00 168.002082 490 190.00 1402.00 0.00 168.48 168.48

2086 490 190.00 1406.00 0.00 168.96 168.962090 490 190.00 1410.00 0.00 169.44 169.442094 490 190.00 1414.00 0.00 169.92 169.922098 490 190.00 1418.00 0.00 170.40 170.402102 490 190.00 1422.00 0.00 170.88 170.88

2106 490 190.00 1426.00 0.00 171.36 171.362110 490 190.00 1430.00 0.00 171.84 171.842114 490 190.00 1434.00 0.00 172.32 172.322118 490 190.00 1438.00 0.00 172.80 172.802122 490 190.00 1442.00 0.00 173.28 173.28



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


2126 490 190.00 1446.00 0.00 173.76 173.762130 490 190.00 1450.00 0.00 174.24 174.242134 490 190.00 1454.00 0.00 174.72 174.722138 490 190.00 1458.00 0.00 175.20 175.202142 490 190.00 1462.00 0.00 175.68 175.68

2146 490 190.00 1466.00 0.00 176.16 176.162150 490 190.00 1470.00 0.00 176.64 176.642154 490 190.00 1474.00 0.00 177.12 177.122158 490 190.00 1478.00 0.00 177.60 177.602162 490 190.00 1482.00 0.00 178.08 178.08

2166 490 190.00 1486.00 0.00 178.56 178.562170 490 190.00 1490.00 0.00 179.04 179.042174 490 190.00 1494.00 0.00 179.52 179.522178 490 190.00 1498.00 0.00 180.00 180.002182 490 190.00 1502.00 0.00 180.48 180.48

2186 490 190.00 1506.00 0.00 180.96 180.962190 490 190.00 1510.00 0.00 181.44 181.442194 490 190.00 1514.00 0.00 181.92 181.922198 490 190.00 1518.00 0.00 182.40 182.402202 490 190.00 1522.00 0.00 182.88 182.88

2206 490 190.00 1526.00 0.00 183.36 183.362210 490 190.00 1530.00 0.00 183.84 183.842214 490 190.00 1534.00 0.00 184.32 184.322218 490 190.00 1538.00 0.00 184.80 184.802222 490 190.00 1542.00 0.00 185.28 185.28

2226 490 190.00 1546.00 0.00 185.76 185.762230 490 190.00 1550.00 0.00 186.24 186.242234 490 190.00 1554.00 0.00 186.72 186.722238 490 190.00 1558.00 0.00 187.20 187.202242 490 190.00 1562.00 0.00 187.68 187.68

2246 490 190.00 1566.00 0.00 188.16 188.162250 490 190.00 1570.00 0.00 188.64 188.642254 490 190.00 1574.00 0.00 189.12 189.122258 490 190.00 1578.00 0.00 189.60 189.602262 490 190.00 1582.00 0.00 190.08 190.08

2266 490 190.00 1586.00 0.00 190.56 190.562270 490 190.00 1590.00 0.00 191.04 191.042274 490 190.00 1594.00 0.00 191.52 191.522278 490 190.00 1598.00 0.00 192.00 192.002282 490 190.00 1602.00 0.00 192.48 192.48

2286 490 190.00 1606.00 0.00 192.96 192.962290 490 190.00 1610.00 0.00 193.44 193.442294 490 190.00 1614.00 0.00 193.92 193.922298 490 190.00 1618.00 0.00 194.40 194.402302 490 190.00 1622.00 0.00 194.88 194.88

2306 490 190.00 1626.00 0.00 195.36 195.362310 490 190.00 1630.00 0.00 195.84 195.842314 490 190.00 1634.00 0.00 196.32 196.322318 490 190.00 1638.00 0.00 196.80 196.802322 490 190.00 1642.00 0.00 197.28 197.28

2326 490 190.00 1646.00 0.00 197.76 197.762330 490 190.00 1650.00 0.00 198.24 198.242334 490 190.00 1654.00 0.00 198.72 198.722338 490 190.00 1658.00 0.00 199.20 199.202342 490 190.00 1662.00 0.00 199.68 199.68



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


2346 490 190.00 1666.00 0.00 200.16 200.162350 490 190.00 1670.00 0.00 200.64 200.642354 490 190.00 1674.00 0.00 201.12 201.122358 490 190.00 1678.00 0.00 201.60 201.602362 490 190.00 1682.00 0.00 202.08 202.08

2366 490 190.00 1686.00 0.00 202.56 202.562370 490 190.00 1690.00 0.00 203.04 203.042374 490 190.00 1694.00 0.00 203.52 203.522378 490 190.00 1698.00 0.00 204.00 204.002382 490 190.00 1702.00 0.00 204.48 204.48

2386 490 190.00 1706.00 0.00 204.96 204.962390 490 190.00 1710.00 0.00 205.44 205.442394 490 190.00 1714.00 0.00 205.92 205.922398 490 190.00 1718.00 0.00 206.40 206.402402 490 190.00 1722.00 0.00 206.88 206.88

2406 490 190.00 1726.00 0.00 207.36 207.362410 490 190.00 1730.00 0.00 207.84 207.842414 490 190.00 1734.00 0.00 208.32 208.322418 490 190.00 1738.00 0.00 208.80 208.802422 490 190.00 1742.00 0.00 209.28 209.28

2426 490 190.00 1746.00 0.00 209.76 209.762430 490 190.00 1750.00 0.00 210.24 210.242434 490 190.00 1754.00 0.00 210.72 210.722438 490 190.00 1758.00 0.00 211.20 211.202442 490 190.00 1762.00 0.00 211.68 211.68

2446 490 190.00 1766.00 0.00 212.16 212.162450 490 190.00 1770.00 0.00 212.64 212.642454 490 190.00 1774.00 0.00 213.12 213.122458 490 190.00 1778.00 0.00 213.60 213.602462 490 190.00 1782.00 0.00 214.08 214.08

2466 490 190.00 1786.00 0.00 214.56 214.562470 490 190.00 1790.00 0.00 215.04 215.042474 490 190.00 1794.00 0.00 215.52 215.522478 490 190.00 1798.00 0.00 216.00 216.002482 490 190.00 1802.00 0.00 216.48 216.48

2486 490 190.00 1806.00 0.00 216.96 216.962490 490 190.00 1810.00 0.00 217.44 217.442494 490 190.00 1814.00 0.00 217.92 217.922498 490 190.00 1818.00 0.00 218.40 218.402502 490 190.00 1822.00 0.00 218.88 218.88

2506 490 190.00 1826.00 0.00 219.36 219.362510 490 190.00 1830.00 0.00 219.84 219.842514 490 190.00 1834.00 0.00 220.32 220.322518 490 190.00 1838.00 0.00 220.80 220.802522 490 190.00 1842.00 0.00 221.28 221.28

2526 490 190.00 1846.00 0.00 221.76 221.762530 490 190.00 1850.00 0.00 222.24 222.242534 490 190.00 1854.00 0.00 222.72 222.722538 490 190.00 1858.00 0.00 223.20 223.202542 490 190.00 1862.00 0.00 223.68 223.68

2546 490 190.00 1866.00 0.00 224.16 224.162550 490 190.00 1870.00 0.00 224.64 224.642554 490 190.00 1874.00 0.00 225.12 225.122558 490 190.00 1878.00 0.00 225.60 225.602562 490 190.00 1882.00 0.00 226.08 226.08



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


2566 490 190.00 1886.00 0.00 226.56 226.562570 490 190.00 1890.00 0.00 227.04 227.042574 490 190.00 1894.00 0.00 227.52 227.522578 490 190.00 1898.00 0.00 228.00 228.002582 490 190.00 1902.00 0.00 228.48 228.48

2586 490 190.00 1906.00 0.00 228.96 228.962590 490 190.00 1910.00 0.00 229.44 229.442594 490 190.00 1914.00 0.00 229.92 229.922598 490 190.00 1918.00 0.00 230.40 230.402602 490 190.00 1922.00 0.00 230.88 230.88

2606 490 190.00 1926.00 0.00 231.36 231.362610 490 190.00 1930.00 0.00 231.84 231.842614 490 190.00 1934.00 0.00 232.32 232.322618 490 190.00 1938.00 0.00 232.80 232.802622 490 190.00 1942.00 0.00 233.28 233.28

2626 490 190.00 1946.00 0.00 233.76 233.762630 490 190.00 1950.00 0.00 234.24 234.242634 490 190.00 1954.00 0.00 234.72 234.722638 490 190.00 1958.00 0.00 235.20 235.202642 490 190.00 1962.00 0.00 235.68 235.68

2646 490 190.00 1966.00 0.00 236.16 236.162650 490 190.00 1970.00 0.00 236.64 236.642654 490 190.00 1974.00 0.00 237.12 237.122658 490 190.00 1978.00 0.00 237.60 237.602662 490 190.00 1982.00 0.00 238.08 238.08

2666 490 190.00 1986.00 0.00 238.56 238.562670 490 190.00 1990.00 0.00 239.04 239.042674 490 190.00 1994.00 0.00 239.52 239.522678 490 190.00 1998.00 0.00 240.00 240.002682 490 190.00 2002.00 0.00 240.48 240.48

2686 490 190.00 2006.00 0.00 240.96 240.962690 490 190.00 2010.00 0.00 241.44 241.442694 490 190.00 2014.00 0.00 241.92 241.922698 490 190.00 2018.00 0.00 242.40 242.402702 490 190.00 2022.00 0.00 242.88 242.88

2706 490 190.00 2026.00 0.00 243.36 243.362710 490 190.00 2030.00 0.00 243.84 243.842714 490 190.00 2034.00 0.00 244.32 244.322718 490 190.00 2038.00 0.00 244.80 244.802722 490 190.00 2042.00 0.00 245.28 245.28

2726 490 190.00 2046.00 0.00 245.76 245.762730 490 190.00 2050.00 0.00 246.24 246.242734 490 190.00 2054.00 0.00 246.72 246.722738 490 190.00 2058.00 0.00 247.20 247.202742 490 190.00 2062.00 0.00 247.68 247.68

2746 490 190.00 2066.00 0.00 248.16 248.162750 490 190.00 2070.00 0.00 248.64 248.642754 490 190.00 2074.00 0.00 249.12 249.122758 490 190.00 2078.00 0.00 249.60 249.602762 490 190.00 2082.00 0.00 250.08 250.08

2766 490 190.00 2086.00 0.00 250.56 250.562770 490 190.00 2090.00 0.00 251.04 251.042774 490 190.00 2094.00 0.00 251.52 251.522778 490 190.00 2098.00 0.00 252.00 252.002782 490 190.00 2102.00 0.00 252.48 252.48



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


2786 490 190.00 2106.00 0.00 252.96 252.962790 490 190.00 2110.00 0.00 253.44 253.442794 490 190.00 2114.00 0.00 253.92 253.922798 490 190.00 2118.00 0.00 254.40 254.402802 490 190.00 2122.00 0.00 254.88 254.88

2806 490 190.00 2126.00 0.00 255.36 255.362810 490 190.00 2130.00 0.00 255.84 255.842814 490 190.00 2134.00 0.00 256.32 256.322818 490 190.00 2138.00 0.00 256.80 256.802822 490 190.00 2142.00 0.00 257.28 257.28

2826 490 190.00 2146.00 0.00 257.76 257.762830 490 190.00 2150.00 0.00 258.24 258.242834 490 190.00 2154.00 0.00 258.72 258.722838 490 190.00 2158.00 0.00 259.20 259.202842 490 190.00 2162.00 0.00 259.68 259.68

2846 490 190.00 2166.00 0.00 260.16 260.162850 490 190.00 2170.00 0.00 260.64 260.642854 490 190.00 2174.00 0.00 261.12 261.122858 490 190.00 2178.00 0.00 261.60 261.602862 490 190.00 2182.00 0.00 262.08 262.08

2866 490 190.00 2186.00 0.00 262.56 262.562870 490 190.00 2190.00 0.00 263.04 263.042874 490 190.00 2194.00 0.00 263.52 263.522878 490 190.00 2198.00 0.00 264.00 264.002882 490 190.00 2202.00 0.00 264.48 264.48

2886 490 190.00 2206.00 0.00 264.96 264.962890 490 190.00 2210.00 0.00 265.44 265.442894 490 190.00 2214.00 0.00 265.92 265.922898 490 190.00 2218.00 0.00 266.40 266.402902 490 190.00 2222.00 0.00 266.88 266.88

2906 490 190.00 2226.00 0.00 267.36 267.362910 490 190.00 2230.00 0.00 267.84 267.842914 490 190.00 2234.00 0.00 268.32 268.322918 490 190.00 2238.00 0.00 268.80 268.802922 490 190.00 2242.00 0.00 269.28 269.28

2926 490 190.00 2246.00 0.00 269.76 269.762930 490 190.00 2250.00 0.00 270.24 270.242934 490 190.00 2254.00 0.00 270.72 270.722938 490 190.00 2258.00 0.00 271.20 271.202942 490 190.00 2262.00 0.00 271.68 271.68

2946 490 190.00 2266.00 0.00 272.16 272.162950 490 190.00 2270.00 0.00 272.64 272.642954 490 190.00 2274.00 0.00 273.12 273.122958 490 190.00 2278.00 0.00 273.60 273.602962 490 190.00 2282.00 0.00 274.08 274.08

2966 490 190.00 2286.00 0.00 274.56 274.562970 490 190.00 2290.00 0.00 275.04 275.042974 490 190.00 2294.00 0.00 275.52 275.522978 490 190.00 2298.00 0.00 276.00 276.002982 490 190.00 2302.00 0.00 276.48 276.48

2986 490 190.00 2306.00 0.00 276.96 276.962990 490 190.00 2310.00 0.00 277.44 277.442994 490 190.00 2314.00 0.00 277.92 277.922998 490 190.00 2318.00 0.00 278.40 278.403002 490 190.00 2322.00 0.00 278.88 278.88



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


3006 490 190.00 2326.00 0.00 279.36 279.363010 490 190.00 2330.00 0.00 279.84 279.843014 490 190.00 2334.00 0.00 280.32 280.323018 490 190.00 2338.00 0.00 280.80 280.803022 490 190.00 2342.00 0.00 281.28 281.28

3026 490 190.00 2346.00 0.00 281.76 281.763030 490 190.00 2350.00 0.00 282.24 282.243034 490 190.00 2354.00 0.00 282.72 282.723038 490 190.00 2358.00 0.00 283.20 283.203042 490 190.00 2362.00 0.00 283.68 283.68

3046 490 190.00 2366.00 0.00 284.16 284.163050 490 190.00 2370.00 0.00 284.64 284.643054 490 190.00 2374.00 0.00 285.12 285.123058 490 190.00 2378.00 0.00 285.60 285.603062 490 190.00 2382.00 0.00 286.08 286.08

3066 490 190.00 2386.00 0.00 286.56 286.563070 490 190.00 2390.00 0.00 287.04 287.043074 490 190.00 2394.00 0.00 287.52 287.523078 490 190.00 2398.00 0.00 288.00 288.003082 490 190.00 2402.00 0.00 288.48 288.48

3086 490 190.00 2406.00 0.00 288.96 288.963090 490 190.00 2410.00 0.00 289.44 289.443094 490 190.00 2414.00 0.00 289.92 289.923098 490 190.00 2418.00 0.00 290.40 290.403102 490 190.00 2422.00 0.00 290.88 290.88

3106 490 190.00 2426.00 0.00 291.36 291.363110 490 190.00 2430.00 0.00 291.84 291.843114 490 190.00 2434.00 0.00 292.32 292.323118 490 190.00 2438.00 0.00 292.80 292.803122 490 190.00 2442.00 0.00 293.28 293.28

3126 490 190.00 2446.00 0.00 293.76 293.763130 490 190.00 2450.00 0.00 294.24 294.243134 490 190.00 2454.00 0.00 294.72 294.723138 490 190.00 2458.00 0.00 295.20 295.203142 490 190.00 2462.00 0.00 295.68 295.68

3146 490 190.00 2466.00 0.00 296.16 296.163150 490 190.00 2470.00 0.00 296.64 296.643154 490 190.00 2474.00 0.00 297.12 297.123158 490 190.00 2478.00 0.00 297.60 297.603162 490 190.00 2482.00 0.00 298.08 298.08

3166 490 190.00 2486.00 0.00 298.56 298.563170 490 190.00 2490.00 0.00 299.04 299.043174 490 190.00 2494.00 0.00 299.52 299.523178 490 190.00 2498.00 0.00 300.00 300.003182 490 190.00 2502.00 0.00 300.48 300.48

3186 490 190.00 2506.00 0.00 300.96 300.963190 490 190.00 2510.00 0.00 301.44 301.443194 490 190.00 2514.00 0.00 301.92 301.923198 490 190.00 2518.00 0.00 302.40 302.403202 490 190.00 2522.00 0.00 302.88 302.88

3206 490 190.00 2526.00 0.00 303.36 303.363210 490 190.00 2530.00 0.00 303.84 303.843214 490 190.00 2534.00 0.00 304.32 304.323218 490 190.00 2538.00 0.00 304.80 304.803222 490 190.00 2542.00 0.00 305.28 305.28



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


3226 490 190.00 2546.00 0.00 305.76 305.763230 490 190.00 2550.00 0.00 306.24 306.243234 490 190.00 2554.00 0.00 306.72 306.723238 490 190.00 2558.00 0.00 307.20 307.203242 490 190.00 2562.00 0.00 307.68 307.68

3246 490 190.00 2566.00 0.00 308.16 308.163250 490 190.00 2570.00 0.00 308.64 308.643254 490 190.00 2574.00 0.00 309.12 309.123258 490 190.00 2578.00 0.00 309.60 309.603262 490 190.00 2582.00 0.00 310.08 310.08

3266 490 190.00 2586.00 0.00 310.56 310.563270 490 190.00 2590.00 0.00 311.04 311.043274 490 190.00 2594.00 0.00 311.52 311.523278 490 190.00 2598.00 0.00 312.00 312.003282 490 190.00 2602.00 0.00 312.48 312.48

3286 490 190.00 2606.00 0.00 312.96 312.963290 490 190.00 2610.00 0.00 313.44 313.443294 490 190.00 2614.00 0.00 313.92 313.923298 490 190.00 2618.00 0.00 314.40 314.403302 490 190.00 2622.00 0.00 314.88 314.88

3306 490 190.00 2626.00 0.00 315.36 315.363310 490 190.00 2630.00 0.00 315.84 315.843314 490 190.00 2634.00 0.00 316.32 316.323318 490 190.00 2638.00 0.00 316.80 316.803322 490 190.00 2642.00 0.00 317.28 317.28

3326 490 190.00 2646.00 0.00 317.76 317.763330 490 190.00 2650.00 0.00 318.24 318.243334 490 190.00 2654.00 0.00 318.72 318.723338 490 190.00 2658.00 0.00 319.20 319.203342 490 190.00 2662.00 0.00 319.68 319.68

3346 490 190.00 2666.00 0.00 320.16 320.163350 490 190.00 2670.00 0.00 320.64 320.643354 490 190.00 2674.00 0.00 321.12 321.123358 490 190.00 2678.00 0.00 321.60 321.603362 490 190.00 2682.00 0.00 322.08 322.08

3366 490 190.00 2686.00 0.00 322.56 322.563370 490 190.00 2690.00 0.00 323.04 323.043374 490 190.00 2694.00 0.00 323.52 323.523378 490 190.00 2698.00 0.00 324.00 324.003382 490 190.00 2702.00 0.00 324.48 324.48

3386 490 190.00 2706.00 0.00 324.96 324.963390 490 190.00 2710.00 0.00 325.44 325.443394 490 190.00 2714.00 0.00 325.92 325.923398 490 190.00 2718.00 0.00 326.40 326.403402 490 190.00 2722.00 0.00 326.88 326.88

3406 490 190.00 2726.00 0.00 327.36 327.363410 490 190.00 2730.00 0.00 327.84 327.843414 490 190.00 2734.00 0.00 328.32 328.323418 490 190.00 2738.00 0.00 328.80 328.803422 490 190.00 2742.00 0.00 329.28 329.28

3426 490 190.00 2746.00 0.00 329.76 329.763430 490 190.00 2750.00 0.00 330.24 330.243434 490 190.00 2754.00 0.00 330.72 330.723438 490 190.00 2758.00 0.00 331.20 331.203442 490 190.00 2762.00 0.00 331.68 331.68




Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p

3446 490 190.00 2766.00 0.00 332.16 332.163450 490 190.00 2770.00 0.00 332.64 332.643454 490 190.00 2774.00 0.00 333.12 333.123458 490 190.00 2778.00 0.00 333.60 333.603462 490 190.00 2782.00 0.00 334.08 334.08

3466 490 190.00 2786.00 0.00 334.56 334.563470 490 190.00 2790.00 0.00 335.04 335.043474 490 190.00 2794.00 0.00 335.52 335.523478 490 190.00 2798.00 0.00 336.00 336.003482 490 190.00 2802.00 0.00 336.48 336.48

3486 490 190.00 2806.00 0.00 336.96 336.963490 490 190.00 2810.00 0.00 337.44 337.443494 490 190.00 2814.00 0.00 337.92 337.923498 490 190.00 2818.00 0.00 338.40 338.403502 490 190.00 2822.00 0.00 338.88 338.88

3506 490 190.00 2826.00 0.00 339.36 339.363510 490 190.00 2830.00 0.00 339.84 339.843514 490 190.00 2834.00 0.00 340.32 340.323518 490 190.00 2838.00 0.00 340.80 340.803522 490 190.00 2842.00 0.00 341.28 341.28

3526 490 190.00 2846.00 0.00 341.76 341.763530 490 190.00 2850.00 0.00 342.24 342.243534 490 190.00 2854.00 0.00 342.72 342.723538 490 190.00 2858.00 0.00 343.20 343.203542 490 190.00 2862.00 0.00 343.68 343.68

3546 490 190.00 2866.00 0.00 344.16 344.163550 490 190.00 2870.00 0.00 344.64 344.643554 490 190.00 2874.00 0.00 345.12 345.123558 490 190.00 2878.00 0.00 345.60 345.603562 490 190.00 2882.00 0.00 346.08 346.08

3566 490 190.00 2886.00 0.00 346.56 346.563570 490 190.00 2890.00 0.00 347.04 347.043574 490 190.00 2894.00 0.00 347.52 347.523578 490 190.00 2898.00 0.00 348.00 348.003582 490 190.00 2902.00 0.00 348.48 348.48

3586 490 190.00 2906.00 0.00 348.96 348.963590 490 190.00 2910.00 0.00 349.44 349.443594 490 190.00 2914.00 0.00 349.92 349.923598 490 190.00 2918.00 0.00 350.40 350.403602 490 190.00 2922.00 0.00 350.88 350.88

3606 490 190.00 2926.00 0.00 351.36 351.363610 490 190.00 2930.00 0.00 351.84 351.843614 490 190.00 2934.00 0.00 352.32 352.323618 490 190.00 2938.00 0.00 352.80 352.803622 490 190.00 2942.00 0.00 353.28 353.28

3626 490 190.00 2946.00 0.00 353.76 353.763630 490 190.00 2950.00 0.00 354.24 354.243634 490 190.00 2954.00 0.00 354.72 354.723638 490 190.00 2958.00 0.00 355.20 355.203642 490 190.00 2962.00 0.00 355.68 355.68

3646 490 190.00 2966.00 0.00 356.16 356.163650 490 190.00 2970.00 0.00 356.64 356.643654 490 190.00 2974.00 0.00 357.12 357.123658 490 190.00 2978.00 0.00 357.60 357.603662 490 190.00 2982.00 0.00 358.08 358.08




Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p

Monthly table Table letter H

3666 490 190.00 2986.00 0.00 358.56 358.563670 490 190.00 2990.00 0.00 359.04 359.043674 490 190.00 2994.00 0.00 359.52 359.523678 490 190.00 2998.00 0.00 360.00 360.003682 490 190.00 3002.00 0.00 360.48 360.48

3686 490 190.00 3006.00 0.00 360.96 360.963690 490 190.00 3010.00 0.00 361.44 361.443694 490 190.00 3014.00 0.00 361.92 361.923698 490 190.00 3018.00 0.00 362.40 362.403702 490 190.00 3022.00 0.00 362.88 362.88

3706 490 190.00 3026.00 0.00 363.36 363.363710 490 190.00 3030.00 0.00 363.84 363.843714 490 190.00 3034.00 0.00 364.32 364.323718 490 190.00 3038.00 0.00 364.80 364.803722 490 190.00 3042.00 0.00 365.28 365.28

3726 490 190.00 3046.00 0.00 365.76 365.763730 490 190.00 3050.00 0.00 366.24 366.243734 490 190.00 3054.00 0.00 366.72 366.723738 490 190.00 3058.00 0.00 367.20 367.203742 490 190.00 3062.00 0.00 367.68 367.68

3746 490 190.00 3066.00 0.00 368.16 368.163750 490 190.00 3070.00 0.00 368.40 368.40

Weekly table for NICs where employee has deferment for use from 6 April 2017 to 5 April 2018

Use this table for employees who are aged 21 or over, for whom you hold form CA2700.





• Enter ‘J’ in the NICs Category Letter column on form RT11.



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



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


No NICs liability, make no entry on form RT11

113 113 0.00 0.00 0.00 0.00 0.00114 113 1.00 0.00 0.00 0.00 0.00115 113 2.00 0.00 0.00 0.00 0.00116 113 3.00 0.00 0.00 0.00 0.00117 113 4.00 0.00 0.00 0.00 0.00

118 113 5.00 0.00 0.00 0.00 0.00119 113 6.00 0.00 0.00 0.00 0.00120 113 7.00 0.00 0.00 0.00 0.00121 113 8.00 0.00 0.00 0.00 0.00122 113 9.00 0.00 0.00 0.00 0.00

123 113 10.00 0.00 0.00 0.00 0.00124 113 11.00 0.00 0.00 0.00 0.00125 113 12.00 0.00 0.00 0.00 0.00126 113 13.00 0.00 0.00 0.00 0.00127 113 14.00 0.00 0.00 0.00 0.00

128 113 15.00 0.00 0.00 0.00 0.00129 113 16.00 0.00 0.00 0.00 0.00130 113 17.00 0.00 0.00 0.00 0.00131 113 18.00 0.00 0.00 0.00 0.00132 113 19.00 0.00 0.00 0.00 0.00

133 113 20.00 0.00 0.00 0.00 0.00134 113 21.00 0.00 0.00 0.00 0.00135 113 22.00 0.00 0.00 0.00 0.00136 113 23.00 0.00 0.00 0.00 0.00137 113 24.00 0.00 0.00 0.00 0.00

Table letter J



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p

Table letter JWeekly table

138 113 25.00 0.00 0.00 0.00 0.00139 113 26.00 0.00 0.00 0.00 0.00140 113 27.00 0.00 0.00 0.00 0.00141 113 28.00 0.00 0.00 0.00 0.00142 113 29.00 0.00 0.00 0.00 0.00

143 113 30.00 0.00 0.00 0.00 0.00144 113 31.00 0.00 0.00 0.00 0.00145 113 32.00 0.00 0.00 0.00 0.00146 113 33.00 0.00 0.00 0.00 0.00147 113 34.00 0.00 0.00 0.00 0.00

148 113 35.00 0.00 0.00 0.00 0.00149 113 36.00 0.00 0.00 0.00 0.00150 113 37.00 0.00 0.00 0.00 0.00151 113 38.00 0.00 0.00 0.00 0.00152 113 39.00 0.00 0.00 0.00 0.00

153 113 40.00 0.00 0.00 0.00 0.00154 113 41.00 0.00 0.00 0.00 0.00155 113 42.00 0.00 0.00 0.00 0.00156 113 43.00 0.00 0.00 0.00 0.00157 113 44.00 0.00 0.00 0.00 0.00

158 113 44.00 1.00 0.21 0.03 0.24159 113 44.00 2.00 0.34 0.05 0.39160 113 44.00 3.00 0.48 0.07 0.55161 113 44.00 4.00 0.62 0.09 0.71162 113 44.00 5.00 0.76 0.11 0.87

163 113 44.00 6.00 0.90 0.13 1.03164 113 44.00 7.00 1.03 0.15 1.18165 113 44.00 8.00 1.17 0.17 1.34166 113 44.00 9.00 1.31 0.19 1.50167 113 44.00 10.00 1.45 0.21 1.66

168 113 44.00 11.00 1.59 0.23 1.82169 113 44.00 12.00 1.72 0.25 1.97170 113 44.00 13.00 1.86 0.27 2.13171 113 44.00 14.00 2.00 0.29 2.29172 113 44.00 15.00 2.14 0.31 2.45

173 113 44.00 16.00 2.28 0.33 2.61174 113 44.00 17.00 2.41 0.35 2.76175 113 44.00 18.00 2.55 0.37 2.92176 113 44.00 19.00 2.69 0.39 3.08177 113 44.00 20.00 2.83 0.41 3.24

178 113 44.00 21.00 2.97 0.43 3.40179 113 44.00 22.00 3.10 0.45 3.55180 113 44.00 23.00 3.24 0.47 3.71181 113 44.00 24.00 3.38 0.49 3.87182 113 44.00 25.00 3.52 0.51 4.03

183 113 44.00 26.00 3.66 0.53 4.19184 113 44.00 27.00 3.79 0.55 4.34185 113 44.00 28.00 3.93 0.57 4.50186 113 44.00 29.00 4.07 0.59 4.66187 113 44.00 30.00 4.21 0.61 4.82

188 113 44.00 31.00 4.35 0.63 4.98189 113 44.00 32.00 4.48 0.65 5.13190 113 44.00 33.00 4.62 0.67 5.29191 113 44.00 34.00 4.76 0.69 5.45192 113 44.00 35.00 4.90 0.71 5.61



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter J

193 113 44.00 36.00 5.04 0.73 5.77194 113 44.00 37.00 5.17 0.75 5.92195 113 44.00 38.00 5.31 0.77 6.08196 113 44.00 39.00 5.45 0.79 6.24197 113 44.00 40.00 5.59 0.81 6.40

198 113 44.00 41.00 5.73 0.83 6.56199 113 44.00 42.00 5.86 0.85 6.71200 113 44.00 43.00 6.00 0.87 6.87201 113 44.00 44.00 6.14 0.89 7.03202 113 44.00 45.00 6.28 0.91 7.19

203 113 44.00 46.00 6.42 0.93 7.35204 113 44.00 47.00 6.55 0.95 7.50205 113 44.00 48.00 6.69 0.97 7.66206 113 44.00 49.00 6.83 0.99 7.82207 113 44.00 50.00 6.97 1.01 7.98

208 113 44.00 51.00 7.11 1.03 8.14209 113 44.00 52.00 7.24 1.05 8.29210 113 44.00 53.00 7.38 1.07 8.45211 113 44.00 54.00 7.52 1.09 8.61212 113 44.00 55.00 7.66 1.11 8.77

213 113 44.00 56.00 7.80 1.13 8.93214 113 44.00 57.00 7.93 1.15 9.08215 113 44.00 58.00 8.07 1.17 9.24216 113 44.00 59.00 8.21 1.19 9.40217 113 44.00 60.00 8.35 1.21 9.56

218 113 44.00 61.00 8.49 1.23 9.72219 113 44.00 62.00 8.62 1.25 9.87220 113 44.00 63.00 8.76 1.27 10.03221 113 44.00 64.00 8.90 1.29 10.19222 113 44.00 65.00 9.04 1.31 10.35

223 113 44.00 66.00 9.18 1.33 10.51224 113 44.00 67.00 9.31 1.35 10.66225 113 44.00 68.00 9.45 1.37 10.82226 113 44.00 69.00 9.59 1.39 10.98227 113 44.00 70.00 9.73 1.41 11.14

228 113 44.00 71.00 9.87 1.43 11.30229 113 44.00 72.00 10.00 1.45 11.45230 113 44.00 73.00 10.14 1.47 11.61231 113 44.00 74.00 10.28 1.49 11.77232 113 44.00 75.00 10.42 1.51 11.93

233 113 44.00 76.00 10.56 1.53 12.09234 113 44.00 77.00 10.69 1.55 12.24235 113 44.00 78.00 10.83 1.57 12.40236 113 44.00 79.00 10.97 1.59 12.56237 113 44.00 80.00 11.11 1.61 12.72

238 113 44.00 81.00 11.25 1.63 12.88239 113 44.00 82.00 11.38 1.65 13.03240 113 44.00 83.00 11.52 1.67 13.19241 113 44.00 84.00 11.66 1.69 13.35242 113 44.00 85.00 11.80 1.71 13.51

243 113 44.00 86.00 11.94 1.73 13.67244 113 44.00 87.00 12.07 1.75 13.82245 113 44.00 88.00 12.21 1.77 13.98246 113 44.00 89.00 12.35 1.79 14.14247 113 44.00 90.00 12.49 1.81 14.30



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


248 113 44.00 91.00 12.63 1.83 14.46249 113 44.00 92.00 12.76 1.85 14.61250 113 44.00 93.00 12.90 1.87 14.77251 113 44.00 94.00 13.04 1.89 14.93252 113 44.00 95.00 13.18 1.91 15.09

253 113 44.00 96.00 13.32 1.93 15.25254 113 44.00 97.00 13.45 1.95 15.40255 113 44.00 98.00 13.59 1.97 15.56256 113 44.00 99.00 13.73 1.99 15.72257 113 44.00 100.00 13.87 2.01 15.88

258 113 44.00 101.00 14.01 2.03 16.04259 113 44.00 102.00 14.14 2.05 16.19260 113 44.00 103.00 14.28 2.07 16.35261 113 44.00 104.00 14.42 2.09 16.51262 113 44.00 105.00 14.56 2.11 16.67

263 113 44.00 106.00 14.70 2.13 16.83264 113 44.00 107.00 14.83 2.15 16.98265 113 44.00 108.00 14.97 2.17 17.14266 113 44.00 109.00 15.11 2.19 17.30267 113 44.00 110.00 15.25 2.21 17.46

268 113 44.00 111.00 15.39 2.23 17.62269 113 44.00 112.00 15.52 2.25 17.77270 113 44.00 113.00 15.66 2.27 17.93271 113 44.00 114.00 15.80 2.29 18.09272 113 44.00 115.00 15.94 2.31 18.25

273 113 44.00 116.00 16.08 2.33 18.41274 113 44.00 117.00 16.21 2.35 18.56275 113 44.00 118.00 16.35 2.37 18.72276 113 44.00 119.00 16.49 2.39 18.88277 113 44.00 120.00 16.63 2.41 19.04

278 113 44.00 121.00 16.77 2.43 19.20279 113 44.00 122.00 16.90 2.45 19.35280 113 44.00 123.00 17.04 2.47 19.51281 113 44.00 124.00 17.18 2.49 19.67282 113 44.00 125.00 17.32 2.51 19.83

283 113 44.00 126.00 17.46 2.53 19.99284 113 44.00 127.00 17.59 2.55 20.14285 113 44.00 128.00 17.73 2.57 20.30286 113 44.00 129.00 17.87 2.59 20.46287 113 44.00 130.00 18.01 2.61 20.62

288 113 44.00 131.00 18.15 2.63 20.78289 113 44.00 132.00 18.28 2.65 20.93290 113 44.00 133.00 18.42 2.67 21.09291 113 44.00 134.00 18.56 2.69 21.25292 113 44.00 135.00 18.70 2.71 21.41

293 113 44.00 136.00 18.84 2.73 21.57294 113 44.00 137.00 18.97 2.75 21.72295 113 44.00 138.00 19.11 2.77 21.88296 113 44.00 139.00 19.25 2.79 22.04297 113 44.00 140.00 19.39 2.81 22.20

298 113 44.00 141.00 19.53 2.83 22.36299 113 44.00 142.00 19.66 2.85 22.51300 113 44.00 143.00 19.80 2.87 22.67301 113 44.00 144.00 19.94 2.89 22.83302 113 44.00 145.00 20.08 2.91 22.99



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


303 113 44.00 146.00 20.22 2.93 23.15304 113 44.00 147.00 20.35 2.95 23.30305 113 44.00 148.00 20.49 2.97 23.46306 113 44.00 149.00 20.63 2.99 23.62307 113 44.00 150.00 20.77 3.01 23.78

308 113 44.00 151.00 20.91 3.03 23.94309 113 44.00 152.00 21.04 3.05 24.09310 113 44.00 153.00 21.18 3.07 24.25311 113 44.00 154.00 21.32 3.09 24.41312 113 44.00 155.00 21.46 3.11 24.57

313 113 44.00 156.00 21.60 3.13 24.73314 113 44.00 157.00 21.73 3.15 24.88315 113 44.00 158.00 21.87 3.17 25.04316 113 44.00 159.00 22.01 3.19 25.20317 113 44.00 160.00 22.15 3.21 25.36

318 113 44.00 161.00 22.29 3.23 25.52319 113 44.00 162.00 22.42 3.25 25.67320 113 44.00 163.00 22.56 3.27 25.83321 113 44.00 164.00 22.70 3.29 25.99322 113 44.00 165.00 22.84 3.31 26.15

323 113 44.00 166.00 22.98 3.33 26.31324 113 44.00 167.00 23.11 3.35 26.46325 113 44.00 168.00 23.25 3.37 26.62326 113 44.00 169.00 23.39 3.39 26.78327 113 44.00 170.00 23.53 3.41 26.94

328 113 44.00 171.00 23.67 3.43 27.10329 113 44.00 172.00 23.80 3.45 27.25330 113 44.00 173.00 23.94 3.47 27.41331 113 44.00 174.00 24.08 3.49 27.57332 113 44.00 175.00 24.22 3.51 27.73

333 113 44.00 176.00 24.36 3.53 27.89334 113 44.00 177.00 24.49 3.55 28.04335 113 44.00 178.00 24.63 3.57 28.20336 113 44.00 179.00 24.77 3.59 28.36337 113 44.00 180.00 24.91 3.61 28.52

338 113 44.00 181.00 25.05 3.63 28.68339 113 44.00 182.00 25.18 3.65 28.83340 113 44.00 183.00 25.32 3.67 28.99341 113 44.00 184.00 25.46 3.69 29.15342 113 44.00 185.00 25.60 3.71 29.31

343 113 44.00 186.00 25.74 3.73 29.47344 113 44.00 187.00 25.87 3.75 29.62345 113 44.00 188.00 26.01 3.77 29.78346 113 44.00 189.00 26.15 3.79 29.94347 113 44.00 190.00 26.29 3.81 30.10

348 113 44.00 191.00 26.43 3.83 30.26349 113 44.00 192.00 26.56 3.85 30.41350 113 44.00 193.00 26.70 3.87 30.57351 113 44.00 194.00 26.84 3.89 30.73352 113 44.00 195.00 26.98 3.91 30.89

353 113 44.00 196.00 27.12 3.93 31.05354 113 44.00 197.00 27.25 3.95 31.20355 113 44.00 198.00 27.39 3.97 31.36356 113 44.00 199.00 27.53 3.99 31.52357 113 44.00 200.00 27.67 4.01 31.68



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


358 113 44.00 201.00 27.81 4.03 31.84359 113 44.00 202.00 27.94 4.05 31.99360 113 44.00 203.00 28.08 4.07 32.15361 113 44.00 204.00 28.22 4.09 32.31362 113 44.00 205.00 28.36 4.11 32.47

363 113 44.00 206.00 28.50 4.13 32.63364 113 44.00 207.00 28.63 4.15 32.78365 113 44.00 208.00 28.77 4.17 32.94366 113 44.00 209.00 28.91 4.19 33.10367 113 44.00 210.00 29.05 4.21 33.26

368 113 44.00 211.00 29.19 4.23 33.42369 113 44.00 212.00 29.32 4.25 33.57370 113 44.00 213.00 29.46 4.27 33.73371 113 44.00 214.00 29.60 4.29 33.89372 113 44.00 215.00 29.74 4.31 34.05

373 113 44.00 216.00 29.88 4.33 34.21374 113 44.00 217.00 30.01 4.35 34.36375 113 44.00 218.00 30.15 4.37 34.52376 113 44.00 219.00 30.29 4.39 34.68377 113 44.00 220.00 30.43 4.41 34.84

378 113 44.00 221.00 30.57 4.43 35.00379 113 44.00 222.00 30.70 4.45 35.15380 113 44.00 223.00 30.84 4.47 35.31381 113 44.00 224.00 30.98 4.49 35.47382 113 44.00 225.00 31.12 4.51 35.63

383 113 44.00 226.00 31.26 4.53 35.79384 113 44.00 227.00 31.39 4.55 35.94385 113 44.00 228.00 31.53 4.57 36.10386 113 44.00 229.00 31.67 4.59 36.26387 113 44.00 230.00 31.81 4.61 36.42

388 113 44.00 231.00 31.95 4.63 36.58389 113 44.00 232.00 32.08 4.65 36.73390 113 44.00 233.00 32.22 4.67 36.89391 113 44.00 234.00 32.36 4.69 37.05392 113 44.00 235.00 32.50 4.71 37.21

393 113 44.00 236.00 32.64 4.73 37.37394 113 44.00 237.00 32.77 4.75 37.52395 113 44.00 238.00 32.91 4.77 37.68396 113 44.00 239.00 33.05 4.79 37.84397 113 44.00 240.00 33.19 4.81 38.00

398 113 44.00 241.00 33.33 4.83 38.16399 113 44.00 242.00 33.46 4.85 38.31400 113 44.00 243.00 33.60 4.87 38.47401 113 44.00 244.00 33.74 4.89 38.63402 113 44.00 245.00 33.88 4.91 38.79

403 113 44.00 246.00 34.02 4.93 38.95404 113 44.00 247.00 34.15 4.95 39.10405 113 44.00 248.00 34.29 4.97 39.26406 113 44.00 249.00 34.43 4.99 39.42407 113 44.00 250.00 34.57 5.01 39.58

408 113 44.00 251.00 34.71 5.03 39.74409 113 44.00 252.00 34.84 5.05 39.89410 113 44.00 253.00 34.98 5.07 40.05411 113 44.00 254.00 35.12 5.09 40.21412 113 44.00 255.00 35.26 5.11 40.37



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


413 113 44.00 256.00 35.40 5.13 40.53414 113 44.00 257.00 35.53 5.15 40.68415 113 44.00 258.00 35.67 5.17 40.84416 113 44.00 259.00 35.81 5.19 41.00417 113 44.00 260.00 35.95 5.21 41.16

418 113 44.00 261.00 36.09 5.23 41.32419 113 44.00 262.00 36.22 5.25 41.47420 113 44.00 263.00 36.36 5.27 41.63421 113 44.00 264.00 36.50 5.29 41.79422 113 44.00 265.00 36.64 5.31 41.95

423 113 44.00 266.00 36.78 5.33 42.11424 113 44.00 267.00 36.91 5.35 42.26425 113 44.00 268.00 37.05 5.37 42.42426 113 44.00 269.00 37.19 5.39 42.58427 113 44.00 270.00 37.33 5.41 42.74

428 113 44.00 271.00 37.47 5.43 42.90429 113 44.00 272.00 37.60 5.45 43.05430 113 44.00 273.00 37.74 5.47 43.21431 113 44.00 274.00 37.88 5.49 43.37432 113 44.00 275.00 38.02 5.51 43.53

433 113 44.00 276.00 38.16 5.53 43.69434 113 44.00 277.00 38.29 5.55 43.84435 113 44.00 278.00 38.43 5.57 44.00436 113 44.00 279.00 38.57 5.59 44.16437 113 44.00 280.00 38.71 5.61 44.32

438 113 44.00 281.00 38.85 5.63 44.48439 113 44.00 282.00 38.98 5.65 44.63440 113 44.00 283.00 39.12 5.67 44.79441 113 44.00 284.00 39.26 5.69 44.95442 113 44.00 285.00 39.40 5.71 45.11

443 113 44.00 286.00 39.54 5.73 45.27444 113 44.00 287.00 39.67 5.75 45.42445 113 44.00 288.00 39.81 5.77 45.58446 113 44.00 289.00 39.95 5.79 45.74447 113 44.00 290.00 40.09 5.81 45.90

448 113 44.00 291.00 40.23 5.83 46.06449 113 44.00 292.00 40.36 5.85 46.21450 113 44.00 293.00 40.50 5.87 46.37451 113 44.00 294.00 40.64 5.89 46.53452 113 44.00 295.00 40.78 5.91 46.69

453 113 44.00 296.00 40.92 5.93 46.85454 113 44.00 297.00 41.05 5.95 47.00455 113 44.00 298.00 41.19 5.97 47.16456 113 44.00 299.00 41.33 5.99 47.32457 113 44.00 300.00 41.47 6.01 47.48

458 113 44.00 301.00 41.61 6.03 47.64459 113 44.00 302.00 41.74 6.05 47.79460 113 44.00 303.00 41.88 6.07 47.95461 113 44.00 304.00 42.02 6.09 48.11462 113 44.00 305.00 42.16 6.11 48.27

463 113 44.00 306.00 42.30 6.13 48.43464 113 44.00 307.00 42.43 6.15 48.58465 113 44.00 308.00 42.57 6.17 48.74466 113 44.00 309.00 42.71 6.19 48.90467 113 44.00 310.00 42.85 6.21 49.06



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


468 113 44.00 311.00 42.99 6.23 49.22469 113 44.00 312.00 43.12 6.25 49.37470 113 44.00 313.00 43.26 6.27 49.53471 113 44.00 314.00 43.40 6.29 49.69472 113 44.00 315.00 43.54 6.31 49.85

473 113 44.00 316.00 43.68 6.33 50.01474 113 44.00 317.00 43.81 6.35 50.16475 113 44.00 318.00 43.95 6.37 50.32476 113 44.00 319.00 44.09 6.39 50.48477 113 44.00 320.00 44.23 6.41 50.64

478 113 44.00 321.00 44.37 6.43 50.80479 113 44.00 322.00 44.50 6.45 50.95480 113 44.00 323.00 44.64 6.47 51.11481 113 44.00 324.00 44.78 6.49 51.27482 113 44.00 325.00 44.92 6.51 51.43

483 113 44.00 326.00 45.06 6.53 51.59484 113 44.00 327.00 45.19 6.55 51.74485 113 44.00 328.00 45.33 6.57 51.90486 113 44.00 329.00 45.47 6.59 52.06487 113 44.00 330.00 45.61 6.61 52.22

488 113 44.00 331.00 45.75 6.63 52.38489 113 44.00 332.00 45.88 6.65 52.53490 113 44.00 333.00 46.02 6.67 52.69491 113 44.00 334.00 46.16 6.69 52.85492 113 44.00 335.00 46.30 6.71 53.01

493 113 44.00 336.00 46.44 6.73 53.17494 113 44.00 337.00 46.57 6.75 53.32495 113 44.00 338.00 46.71 6.77 53.48496 113 44.00 339.00 46.85 6.79 53.64497 113 44.00 340.00 46.99 6.81 53.80

498 113 44.00 341.00 47.13 6.83 53.96499 113 44.00 342.00 47.26 6.85 54.11500 113 44.00 343.00 47.40 6.87 54.27501 113 44.00 344.00 47.54 6.89 54.43502 113 44.00 345.00 47.68 6.91 54.59

503 113 44.00 346.00 47.82 6.93 54.75504 113 44.00 347.00 47.95 6.95 54.90505 113 44.00 348.00 48.09 6.97 55.06506 113 44.00 349.00 48.23 6.99 55.22507 113 44.00 350.00 48.37 7.01 55.38

508 113 44.00 351.00 48.51 7.03 55.54509 113 44.00 352.00 48.64 7.05 55.69510 113 44.00 353.00 48.78 7.07 55.85511 113 44.00 354.00 48.92 7.09 56.01512 113 44.00 355.00 49.06 7.11 56.17

513 113 44.00 356.00 49.20 7.13 56.33514 113 44.00 357.00 49.33 7.15 56.48515 113 44.00 358.00 49.47 7.17 56.64516 113 44.00 359.00 49.61 7.19 56.80517 113 44.00 360.00 49.75 7.21 56.96

518 113 44.00 361.00 49.89 7.23 57.12519 113 44.00 362.00 50.02 7.25 57.27520 113 44.00 363.00 50.16 7.27 57.43521 113 44.00 364.00 50.30 7.29 57.59522 113 44.00 365.00 50.44 7.31 57.75



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


523 113 44.00 366.00 50.58 7.33 57.91524 113 44.00 367.00 50.71 7.35 58.06525 113 44.00 368.00 50.85 7.37 58.22526 113 44.00 369.00 50.99 7.39 58.38527 113 44.00 370.00 51.13 7.41 58.54

528 113 44.00 371.00 51.27 7.43 58.70529 113 44.00 372.00 51.40 7.45 58.85530 113 44.00 373.00 51.54 7.47 59.01531 113 44.00 374.00 51.68 7.49 59.17532 113 44.00 375.00 51.82 7.51 59.33

533 113 44.00 376.00 51.96 7.53 59.49534 113 44.00 377.00 52.09 7.55 59.64535 113 44.00 378.00 52.23 7.57 59.80536 113 44.00 379.00 52.37 7.59 59.96537 113 44.00 380.00 52.51 7.61 60.12

538 113 44.00 381.00 52.65 7.63 60.28539 113 44.00 382.00 52.78 7.65 60.43540 113 44.00 383.00 52.92 7.67 60.59541 113 44.00 384.00 53.06 7.69 60.75542 113 44.00 385.00 53.20 7.71 60.91

543 113 44.00 386.00 53.34 7.73 61.07544 113 44.00 387.00 53.47 7.75 61.22545 113 44.00 388.00 53.61 7.77 61.38546 113 44.00 389.00 53.75 7.79 61.54547 113 44.00 390.00 53.89 7.81 61.70

548 113 44.00 391.00 54.03 7.83 61.86549 113 44.00 392.00 54.16 7.85 62.01550 113 44.00 393.00 54.30 7.87 62.17551 113 44.00 394.00 54.44 7.89 62.33552 113 44.00 395.00 54.58 7.91 62.49

553 113 44.00 396.00 54.72 7.93 62.65554 113 44.00 397.00 54.85 7.95 62.80555 113 44.00 398.00 54.99 7.97 62.96556 113 44.00 399.00 55.13 7.99 63.12557 113 44.00 400.00 55.27 8.01 63.28

558 113 44.00 401.00 55.41 8.03 63.44559 113 44.00 402.00 55.54 8.05 63.59560 113 44.00 403.00 55.68 8.07 63.75561 113 44.00 404.00 55.82 8.09 63.91562 113 44.00 405.00 55.96 8.11 64.07

563 113 44.00 406.00 56.10 8.13 64.23564 113 44.00 407.00 56.23 8.15 64.38565 113 44.00 408.00 56.37 8.17 64.54566 113 44.00 409.00 56.51 8.19 64.70567 113 44.00 410.00 56.65 8.21 64.86

568 113 44.00 411.00 56.79 8.23 65.02569 113 44.00 412.00 56.92 8.25 65.17570 113 44.00 413.00 57.06 8.27 65.33571 113 44.00 414.00 57.20 8.29 65.49572 113 44.00 415.00 57.34 8.31 65.65

573 113 44.00 416.00 57.48 8.33 65.81574 113 44.00 417.00 57.61 8.35 65.96575 113 44.00 418.00 57.75 8.37 66.12576 113 44.00 419.00 57.89 8.39 66.28577 113 44.00 420.00 58.03 8.41 66.44



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


578 113 44.00 421.00 58.17 8.43 66.60579 113 44.00 422.00 58.30 8.45 66.75580 113 44.00 423.00 58.44 8.47 66.91581 113 44.00 424.00 58.58 8.49 67.07582 113 44.00 425.00 58.72 8.51 67.23

583 113 44.00 426.00 58.86 8.53 67.39584 113 44.00 427.00 58.99 8.55 67.54585 113 44.00 428.00 59.13 8.57 67.70586 113 44.00 429.00 59.27 8.59 67.86587 113 44.00 430.00 59.41 8.61 68.02

588 113 44.00 431.00 59.55 8.63 68.18589 113 44.00 432.00 59.68 8.65 68.33590 113 44.00 433.00 59.82 8.67 68.49591 113 44.00 434.00 59.96 8.69 68.65592 113 44.00 435.00 60.10 8.71 68.81

593 113 44.00 436.00 60.24 8.73 68.97594 113 44.00 437.00 60.37 8.75 69.12595 113 44.00 438.00 60.51 8.77 69.28596 113 44.00 439.00 60.65 8.79 69.44597 113 44.00 440.00 60.79 8.81 69.60

598 113 44.00 441.00 60.93 8.83 69.76599 113 44.00 442.00 61.06 8.85 69.91600 113 44.00 443.00 61.20 8.87 70.07601 113 44.00 444.00 61.34 8.89 70.23602 113 44.00 445.00 61.48 8.91 70.39

603 113 44.00 446.00 61.62 8.93 70.55604 113 44.00 447.00 61.75 8.95 70.70605 113 44.00 448.00 61.89 8.97 70.86606 113 44.00 449.00 62.03 8.99 71.02607 113 44.00 450.00 62.17 9.01 71.18

608 113 44.00 451.00 62.31 9.03 71.34609 113 44.00 452.00 62.44 9.05 71.49610 113 44.00 453.00 62.58 9.07 71.65611 113 44.00 454.00 62.72 9.09 71.81612 113 44.00 455.00 62.86 9.11 71.97

613 113 44.00 456.00 63.00 9.13 72.13614 113 44.00 457.00 63.13 9.15 72.28615 113 44.00 458.00 63.27 9.17 72.44616 113 44.00 459.00 63.41 9.19 72.60617 113 44.00 460.00 63.55 9.21 72.76

618 113 44.00 461.00 63.69 9.23 72.92619 113 44.00 462.00 63.82 9.25 73.07620 113 44.00 463.00 63.96 9.27 73.23621 113 44.00 464.00 64.10 9.29 73.39622 113 44.00 465.00 64.24 9.31 73.55

623 113 44.00 466.00 64.38 9.33 73.71624 113 44.00 467.00 64.51 9.35 73.86625 113 44.00 468.00 64.65 9.37 74.02626 113 44.00 469.00 64.79 9.39 74.18627 113 44.00 470.00 64.93 9.41 74.34

628 113 44.00 471.00 65.07 9.43 74.50629 113 44.00 472.00 65.20 9.45 74.65630 113 44.00 473.00 65.34 9.47 74.81631 113 44.00 474.00 65.48 9.49 74.97632 113 44.00 475.00 65.62 9.51 75.13



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


633 113 44.00 476.00 65.76 9.53 75.29634 113 44.00 477.00 65.89 9.55 75.44635 113 44.00 478.00 66.03 9.57 75.60636 113 44.00 479.00 66.17 9.59 75.76637 113 44.00 480.00 66.31 9.61 75.92

638 113 44.00 481.00 66.45 9.63 76.08639 113 44.00 482.00 66.58 9.65 76.23640 113 44.00 483.00 66.72 9.67 76.39641 113 44.00 484.00 66.86 9.69 76.55642 113 44.00 485.00 67.00 9.71 76.71

643 113 44.00 486.00 67.14 9.73 76.87644 113 44.00 487.00 67.27 9.75 77.02645 113 44.00 488.00 67.41 9.77 77.18646 113 44.00 489.00 67.55 9.79 77.34647 113 44.00 490.00 67.69 9.81 77.50

648 113 44.00 491.00 67.83 9.83 77.66649 113 44.00 492.00 67.96 9.85 77.81650 113 44.00 493.00 68.10 9.87 77.97651 113 44.00 494.00 68.24 9.89 78.13652 113 44.00 495.00 68.38 9.91 78.29

653 113 44.00 496.00 68.52 9.93 78.45654 113 44.00 497.00 68.65 9.95 78.60655 113 44.00 498.00 68.79 9.97 78.76656 113 44.00 499.00 68.93 9.99 78.92657 113 44.00 500.00 69.07 10.01 79.08

658 113 44.00 501.00 69.21 10.03 79.24659 113 44.00 502.00 69.34 10.05 79.39660 113 44.00 503.00 69.48 10.07 79.55661 113 44.00 504.00 69.62 10.09 79.71662 113 44.00 505.00 69.76 10.11 79.87

663 113 44.00 506.00 69.90 10.13 80.03664 113 44.00 507.00 70.03 10.15 80.18665 113 44.00 508.00 70.17 10.17 80.34666 113 44.00 509.00 70.31 10.19 80.50667 113 44.00 510.00 70.45 10.21 80.66

668 113 44.00 511.00 70.59 10.23 80.82669 113 44.00 512.00 70.72 10.25 80.97670 113 44.00 513.00 70.86 10.27 81.13671 113 44.00 514.00 71.00 10.29 81.29672 113 44.00 515.00 71.14 10.31 81.45

673 113 44.00 516.00 71.28 10.33 81.61674 113 44.00 517.00 71.41 10.35 81.76675 113 44.00 518.00 71.55 10.37 81.92676 113 44.00 519.00 71.69 10.39 82.08677 113 44.00 520.00 71.83 10.41 82.24

678 113 44.00 521.00 71.97 10.43 82.40679 113 44.00 522.00 72.10 10.45 82.55680 113 44.00 523.00 72.24 10.47 82.71681 113 44.00 524.00 72.38 10.49 82.87682 113 44.00 525.00 72.52 10.51 83.03

683 113 44.00 526.00 72.66 10.53 83.19684 113 44.00 527.00 72.79 10.55 83.34685 113 44.00 528.00 72.93 10.57 83.50686 113 44.00 529.00 73.07 10.59 83.66687 113 44.00 530.00 73.21 10.61 83.82



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


688 113 44.00 531.00 73.35 10.63 83.98689 113 44.00 532.00 73.48 10.65 84.13690 113 44.00 533.00 73.62 10.67 84.29691 113 44.00 534.00 73.76 10.69 84.45692 113 44.00 535.00 73.90 10.71 84.61

693 113 44.00 536.00 74.04 10.73 84.77694 113 44.00 537.00 74.17 10.75 84.92695 113 44.00 538.00 74.31 10.77 85.08696 113 44.00 539.00 74.45 10.79 85.24697 113 44.00 540.00 74.59 10.81 85.40

698 113 44.00 541.00 74.73 10.83 85.56699 113 44.00 542.00 74.86 10.85 85.71700 113 44.00 543.00 75.00 10.87 85.87701 113 44.00 544.00 75.14 10.89 86.03702 113 44.00 545.00 75.28 10.91 86.19

703 113 44.00 546.00 75.42 10.93 86.35704 113 44.00 547.00 75.55 10.95 86.50705 113 44.00 548.00 75.69 10.97 86.66706 113 44.00 549.00 75.83 10.99 86.82707 113 44.00 550.00 75.97 11.01 86.98

708 113 44.00 551.00 76.11 11.03 87.14709 113 44.00 552.00 76.24 11.05 87.29710 113 44.00 553.00 76.38 11.07 87.45711 113 44.00 554.00 76.52 11.09 87.61712 113 44.00 555.00 76.66 11.11 87.77

713 113 44.00 556.00 76.80 11.13 87.93714 113 44.00 557.00 76.93 11.15 88.08715 113 44.00 558.00 77.07 11.17 88.24716 113 44.00 559.00 77.21 11.19 88.40717 113 44.00 560.00 77.35 11.21 88.56

718 113 44.00 561.00 77.49 11.23 88.72719 113 44.00 562.00 77.62 11.25 88.87720 113 44.00 563.00 77.76 11.27 89.03721 113 44.00 564.00 77.90 11.29 89.19722 113 44.00 565.00 78.04 11.31 89.35

723 113 44.00 566.00 78.18 11.33 89.51724 113 44.00 567.00 78.31 11.35 89.66725 113 44.00 568.00 78.45 11.37 89.82726 113 44.00 569.00 78.59 11.39 89.98727 113 44.00 570.00 78.73 11.41 90.14

728 113 44.00 571.00 78.87 11.43 90.30729 113 44.00 572.00 79.00 11.45 90.45730 113 44.00 573.00 79.14 11.47 90.61731 113 44.00 574.00 79.28 11.49 90.77732 113 44.00 575.00 79.42 11.51 90.93

733 113 44.00 576.00 79.56 11.53 91.09734 113 44.00 577.00 79.69 11.55 91.24735 113 44.00 578.00 79.83 11.57 91.40736 113 44.00 579.00 79.97 11.59 91.56737 113 44.00 580.00 80.11 11.61 91.72

738 113 44.00 581.00 80.25 11.63 91.88739 113 44.00 582.00 80.38 11.65 92.03740 113 44.00 583.00 80.52 11.67 92.19741 113 44.00 584.00 80.66 11.69 92.35742 113 44.00 585.00 80.80 11.71 92.51



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


743 113 44.00 586.00 80.94 11.73 92.67744 113 44.00 587.00 81.07 11.75 92.82745 113 44.00 588.00 81.21 11.77 92.98746 113 44.00 589.00 81.35 11.79 93.14747 113 44.00 590.00 81.49 11.81 93.30

748 113 44.00 591.00 81.63 11.83 93.46749 113 44.00 592.00 81.76 11.85 93.61750 113 44.00 593.00 81.90 11.87 93.77751 113 44.00 594.00 82.04 11.89 93.93752 113 44.00 595.00 82.18 11.91 94.09

753 113 44.00 596.00 82.32 11.93 94.25754 113 44.00 597.00 82.45 11.95 94.40755 113 44.00 598.00 82.59 11.97 94.56756 113 44.00 599.00 82.73 11.99 94.72757 113 44.00 600.00 82.87 12.01 94.88

758 113 44.00 601.00 83.01 12.03 95.04759 113 44.00 602.00 83.14 12.05 95.19760 113 44.00 603.00 83.28 12.07 95.35761 113 44.00 604.00 83.42 12.09 95.51762 113 44.00 605.00 83.56 12.11 95.67

763 113 44.00 606.00 83.70 12.13 95.83764 113 44.00 607.00 83.83 12.15 95.98765 113 44.00 608.00 83.97 12.17 96.14766 113 44.00 609.00 84.11 12.19 96.30767 113 44.00 610.00 84.25 12.21 96.46

768 113 44.00 611.00 84.39 12.23 96.62769 113 44.00 612.00 84.52 12.25 96.77770 113 44.00 613.00 84.66 12.27 96.93771 113 44.00 614.00 84.80 12.29 97.09772 113 44.00 615.00 84.94 12.31 97.25

773 113 44.00 616.00 85.08 12.33 97.41774 113 44.00 617.00 85.21 12.35 97.56775 113 44.00 618.00 85.35 12.37 97.72776 113 44.00 619.00 85.49 12.39 97.88777 113 44.00 620.00 85.63 12.41 98.04

778 113 44.00 621.00 85.77 12.43 98.20779 113 44.00 622.00 85.90 12.45 98.35780 113 44.00 623.00 86.04 12.47 98.51781 113 44.00 624.00 86.18 12.49 98.67782 113 44.00 625.00 86.32 12.51 98.83

783 113 44.00 626.00 86.46 12.53 98.99784 113 44.00 627.00 86.59 12.55 99.14785 113 44.00 628.00 86.73 12.57 99.30786 113 44.00 629.00 86.87 12.59 99.46787 113 44.00 630.00 87.01 12.61 99.62

788 113 44.00 631.00 87.15 12.63 99.78789 113 44.00 632.00 87.28 12.65 99.93790 113 44.00 633.00 87.42 12.67 100.09791 113 44.00 634.00 87.56 12.69 100.25792 113 44.00 635.00 87.70 12.71 100.41

793 113 44.00 636.00 87.84 12.73 100.57794 113 44.00 637.00 87.97 12.75 100.72795 113 44.00 638.00 88.11 12.77 100.88796 113 44.00 639.00 88.25 12.79 101.04797 113 44.00 640.00 88.39 12.81 101.20



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p

Weekly table Table letter J

798 113 44.00 641.00 88.53 12.83 101.36799 113 44.00 642.00 88.66 12.85 101.51800 113 44.00 643.00 88.80 12.87 101.67801 113 44.00 644.00 88.94 12.89 101.83802 113 44.00 645.00 89.08 12.91 101.99

803 113 44.00 646.00 89.22 12.93 102.15804 113 44.00 647.00 89.35 12.95 102.30805 113 44.00 648.00 89.49 12.97 102.46806 113 44.00 649.00 89.63 12.99 102.62807 113 44.00 650.00 89.77 13.01 102.78

808 113 44.00 651.00 89.91 13.03 102.94809 113 44.00 652.00 90.04 13.05 103.09810 113 44.00 653.00 90.18 13.07 103.25811 113 44.00 654.00 90.32 13.09 103.41812 113 44.00 655.00 90.46 13.11 103.57

813 113 44.00 656.00 90.60 13.13 103.73814 113 44.00 657.00 90.73 13.15 103.88815 113 44.00 658.00 90.87 13.17 104.04816 113 44.00 659.00 91.01 13.19 104.20817 113 44.00 660.00 91.15 13.21 104.36

818 113 44.00 661.00 91.29 13.23 104.52819 113 44.00 662.00 91.42 13.25 104.67820 113 44.00 663.00 91.56 13.27 104.83821 113 44.00 664.00 91.70 13.29 104.99822 113 44.00 665.00 91.84 13.31 105.15

823 113 44.00 666.00 91.98 13.33 105.31824 113 44.00 667.00 92.11 13.35 105.46825 113 44.00 668.00 92.25 13.37 105.62826 113 44.00 669.00 92.39 13.39 105.78827 113 44.00 670.00 92.53 13.41 105.94

828 113 44.00 671.00 92.67 13.43 106.10829 113 44.00 672.00 92.80 13.45 106.25830 113 44.00 673.00 92.94 13.47 106.41831 113 44.00 674.00 93.08 13.49 106.57832 113 44.00 675.00 93.22 13.51 106.73

833 113 44.00 676.00 93.36 13.53 106.89834 113 44.00 677.00 93.49 13.55 107.04835 113 44.00 678.00 93.63 13.57 107.20836 113 44.00 679.00 93.77 13.59 107.36837 113 44.00 680.00 93.91 13.61 107.52

838 113 44.00 681.00 94.05 13.63 107.68839 113 44.00 682.00 94.18 13.65 107.83840 113 44.00 683.00 94.32 13.67 107.99841 113 44.00 684.00 94.46 13.69 108.15842 113 44.00 685.00 94.60 13.71 108.31

843 113 44.00 686.00 94.74 13.73 108.47844 113 44.00 687.00 94.87 13.75 108.62845 113 44.00 688.00 95.01 13.77 108.78846 113 44.00 689.00 95.15 13.79 108.94847 113 44.00 690.00 95.29 13.81 109.10

848 113 44.00 691.00 95.43 13.83 109.26849 113 44.00 692.00 95.56 13.85 109.41850 113 44.00 693.00 95.70 13.87 109.57851 113 44.00 694.00 95.84 13.89 109.73852 113 44.00 695.00 95.98 13.91 109.89



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p



853 113 44.00 696.00 96.12 13.93 110.05854 113 44.00 697.00 96.25 13.95 110.20855 113 44.00 698.00 96.39 13.97 110.36856 113 44.00 699.00 96.53 13.99 110.52857 113 44.00 700.00 96.67 14.01 110.68

858 113 44.00 701.00 96.81 14.03 110.84859 113 44.00 702.00 96.94 14.05 110.99860 113 44.00 703.00 97.08 14.07 111.15861 113 44.00 704.00 97.22 14.09 111.31862 113 44.00 705.00 97.36 14.11 111.47

863 113 44.00 706.00 97.50 14.13 111.63864 113 44.00 707.00 97.63 14.15 111.78865 113 44.00 708.00 97.77 14.17 111.94866 113 44.00 709.00 97.84 14.18 112.02

Monthly table for NICs where employee has deferment for use from 6 April 2017 to 5 April 2018

Use this table for employees who are aged 21 or over, for whom you hold form CA2700.





• Enter ‘J’ in the NICs Category Letter column on form RT11.


If the employee’s total earnings fall between the LEL and the UEL/UST/AUST and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL/UST/AUST , see page 163.




Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p



Table letter J

490 490 0.00 0.00 0.00 0.00 0.00494 490 4.00 0.00 0.00 0.00 0.00498 490 8.00 0.00 0.00 0.00 0.00502 490 12.00 0.00 0.00 0.00 0.00506 490 16.00 0.00 0.00 0.00 0.00

510 490 20.00 0.00 0.00 0.00 0.00514 490 24.00 0.00 0.00 0.00 0.00518 490 28.00 0.00 0.00 0.00 0.00522 490 32.00 0.00 0.00 0.00 0.00526 490 36.00 0.00 0.00 0.00 0.00

530 490 40.00 0.00 0.00 0.00 0.00534 490 44.00 0.00 0.00 0.00 0.00538 490 48.00 0.00 0.00 0.00 0.00542 490 52.00 0.00 0.00 0.00 0.00546 490 56.00 0.00 0.00 0.00 0.00

550 490 60.00 0.00 0.00 0.00 0.00554 490 64.00 0.00 0.00 0.00 0.00558 490 68.00 0.00 0.00 0.00 0.00562 490 72.00 0.00 0.00 0.00 0.00566 490 76.00 0.00 0.00 0.00 0.00

570 490 80.00 0.00 0.00 0.00 0.00574 490 84.00 0.00 0.00 0.00 0.00578 490 88.00 0.00 0.00 0.00 0.00582 490 92.00 0.00 0.00 0.00 0.00586 490 96.00 0.00 0.00 0.00 0.00

Page 86



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p

Monthly tableTable letter J

590 490 100.00 0.00 0.00 0.00 0.00594 490 104.00 0.00 0.00 0.00 0.00598 490 108.00 0.00 0.00 0.00 0.00602 490 112.00 0.00 0.00 0.00 0.00606 490 116.00 0.00 0.00 0.00 0.00

610 490 120.00 0.00 0.00 0.00 0.00614 490 124.00 0.00 0.00 0.00 0.00618 490 128.00 0.00 0.00 0.00 0.00622 490 132.00 0.00 0.00 0.00 0.00626 490 136.00 0.00 0.00 0.00 0.00

630 490 140.00 0.00 0.00 0.00 0.00634 490 144.00 0.00 0.00 0.00 0.00638 490 148.00 0.00 0.00 0.00 0.00642 490 152.00 0.00 0.00 0.00 0.00646 490 156.00 0.00 0.00 0.00 0.00

650 490 160.00 0.00 0.00 0.00 0.00654 490 164.00 0.00 0.00 0.00 0.00658 490 168.00 0.00 0.00 0.00 0.00662 490 172.00 0.00 0.00 0.00 0.00666 490 176.00 0.00 0.00 0.00 0.00

670 490 180.00 0.00 0.00 0.00 0.00674 490 184.00 0.00 0.00 0.00 0.00678 490 188.00 0.00 0.00 0.00 0.00680 490 190.00 0.00 0.00 0.00 0.00682 490 190.00 2.00 0.55 0.08 0.63

686 490 190.00 6.00 1.10 0.16 1.26690 490 190.00 10.00 1.66 0.24 1.90694 490 190.00 14.00 2.21 0.32 2.53698 490 190.00 18.00 2.76 0.40 3.16702 490 190.00 22.00 3.31 0.48 3.79

706 490 190.00 26.00 3.86 0.56 4.42710 490 190.00 30.00 4.42 0.64 5.06714 490 190.00 34.00 4.97 0.72 5.69718 490 190.00 38.00 5.52 0.80 6.32722 490 190.00 42.00 6.07 0.88 6.95

726 490 190.00 46.00 6.62 0.96 7.58730 490 190.00 50.00 7.18 1.04 8.22734 490 190.00 54.00 7.73 1.12 8.85738 490 190.00 58.00 8.28 1.20 9.48742 490 190.00 62.00 8.83 1.28 10.11

746 490 190.00 66.00 9.38 1.36 10.74750 490 190.00 70.00 9.94 1.44 11.38754 490 190.00 74.00 10.49 1.52 12.01758 490 190.00 78.00 11.04 1.60 12.64762 490 190.00 82.00 11.59 1.68 13.27

766 490 190.00 86.00 12.14 1.76 13.90770 490 190.00 90.00 12.70 1.84 14.54774 490 190.00 94.00 13.25 1.92 15.17778 490 190.00 98.00 13.80 2.00 15.80782 490 190.00 102.00 14.35 2.08 16.43

786 490 190.00 106.00 14.90 2.16 17.06790 490 190.00 110.00 15.46 2.24 17.70794 490 190.00 114.00 16.01 2.32 18.33798 490 190.00 118.00 16.56 2.40 18.96802 490 190.00 122.00 17.11 2.48 19.59

Page 87



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p

Table letter JMonthly table

806 490 190.00 126.00 17.66 2.56 20.22810 490 190.00 130.00 18.22 2.64 20.86814 490 190.00 134.00 18.77 2.72 21.49818 490 190.00 138.00 19.32 2.80 22.12822 490 190.00 142.00 19.87 2.88 22.75

826 490 190.00 146.00 20.42 2.96 23.38830 490 190.00 150.00 20.98 3.04 24.02834 490 190.00 154.00 21.53 3.12 24.65838 490 190.00 158.00 22.08 3.20 25.28842 490 190.00 162.00 22.63 3.28 25.91

846 490 190.00 166.00 23.18 3.36 26.54850 490 190.00 170.00 23.74 3.44 27.18854 490 190.00 174.00 24.29 3.52 27.81858 490 190.00 178.00 24.84 3.60 28.44862 490 190.00 182.00 25.39 3.68 29.07

866 490 190.00 186.00 25.94 3.76 29.70870 490 190.00 190.00 26.50 3.84 30.34874 490 190.00 194.00 27.05 3.92 30.97878 490 190.00 198.00 27.60 4.00 31.60882 490 190.00 202.00 28.15 4.08 32.23

886 490 190.00 206.00 28.70 4.16 32.86890 490 190.00 210.00 29.26 4.24 33.50894 490 190.00 214.00 29.81 4.32 34.13898 490 190.00 218.00 30.36 4.40 34.76902 490 190.00 222.00 30.91 4.48 35.39

906 490 190.00 226.00 31.46 4.56 36.02910 490 190.00 230.00 32.02 4.64 36.66914 490 190.00 234.00 32.57 4.72 37.29918 490 190.00 238.00 33.12 4.80 37.92922 490 190.00 242.00 33.67 4.88 38.55

926 490 190.00 246.00 34.22 4.96 39.18930 490 190.00 250.00 34.78 5.04 39.82934 490 190.00 254.00 35.33 5.12 40.45938 490 190.00 258.00 35.88 5.20 41.08942 490 190.00 262.00 36.43 5.28 41.71

946 490 190.00 266.00 36.98 5.36 42.34950 490 190.00 270.00 37.54 5.44 42.98954 490 190.00 274.00 38.09 5.52 43.61958 490 190.00 278.00 38.64 5.60 44.24962 490 190.00 282.00 39.19 5.68 44.87

966 490 190.00 286.00 39.74 5.76 45.50970 490 190.00 290.00 40.30 5.84 46.14974 490 190.00 294.00 40.85 5.92 46.77978 490 190.00 298.00 41.40 6.00 47.40982 490 190.00 302.00 41.95 6.08 48.03

986 490 190.00 306.00 42.50 6.16 48.66990 490 190.00 310.00 43.06 6.24 49.30994 490 190.00 314.00 43.61 6.32 49.93998 490 190.00 318.00 44.16 6.40 50.561002 490 190.00 322.00 44.71 6.48 51.19

1006 490 190.00 326.00 45.26 6.56 51.821010 490 190.00 330.00 45.82 6.64 52.461014 490 190.00 334.00 46.37 6.72 53.091018 490 190.00 338.00 46.92 6.80 53.721022 490 190.00 342.00 47.47 6.88 54.35

Page 88



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


1026 490 190.00 346.00 48.02 6.96 54.981030 490 190.00 350.00 48.58 7.04 55.621034 490 190.00 354.00 49.13 7.12 56.251038 490 190.00 358.00 49.68 7.20 56.881042 490 190.00 362.00 50.23 7.28 57.51

1046 490 190.00 366.00 50.78 7.36 58.141050 490 190.00 370.00 51.34 7.44 58.781054 490 190.00 374.00 51.89 7.52 59.411058 490 190.00 378.00 52.44 7.60 60.041062 490 190.00 382.00 52.99 7.68 60.67

1066 490 190.00 386.00 53.54 7.76 61.301070 490 190.00 390.00 54.10 7.84 61.941074 490 190.00 394.00 54.65 7.92 62.571078 490 190.00 398.00 55.20 8.00 63.201082 490 190.00 402.00 55.75 8.08 63.83

1086 490 190.00 406.00 56.30 8.16 64.461090 490 190.00 410.00 56.86 8.24 65.101094 490 190.00 414.00 57.41 8.32 65.731098 490 190.00 418.00 57.96 8.40 66.361102 490 190.00 422.00 58.51 8.48 66.99

1106 490 190.00 426.00 59.06 8.56 67.621110 490 190.00 430.00 59.62 8.64 68.261114 490 190.00 434.00 60.17 8.72 68.891118 490 190.00 438.00 60.72 8.80 69.521122 490 190.00 442.00 61.27 8.88 70.15

1126 490 190.00 446.00 61.82 8.96 70.781130 490 190.00 450.00 62.38 9.04 71.421134 490 190.00 454.00 62.93 9.12 72.051138 490 190.00 458.00 63.48 9.20 72.681142 490 190.00 462.00 64.03 9.28 73.31

1146 490 190.00 466.00 64.58 9.36 73.941150 490 190.00 470.00 65.14 9.44 74.581154 490 190.00 474.00 65.69 9.52 75.211158 490 190.00 478.00 66.24 9.60 75.841162 490 190.00 482.00 66.79 9.68 76.47

1166 490 190.00 486.00 67.34 9.76 77.101170 490 190.00 490.00 67.90 9.84 77.741174 490 190.00 494.00 68.45 9.92 78.371178 490 190.00 498.00 69.00 10.00 79.001182 490 190.00 502.00 69.55 10.08 79.63

1186 490 190.00 506.00 70.10 10.16 80.261190 490 190.00 510.00 70.66 10.24 80.901194 490 190.00 514.00 71.21 10.32 81.531198 490 190.00 518.00 71.76 10.40 82.161202 490 190.00 522.00 72.31 10.48 82.79

1206 490 190.00 526.00 72.86 10.56 83.421210 490 190.00 530.00 73.42 10.64 84.061214 490 190.00 534.00 73.97 10.72 84.691218 490 190.00 538.00 74.52 10.80 85.321222 490 190.00 542.00 75.07 10.88 85.95

1226 490 190.00 546.00 75.62 10.96 86.581230 490 190.00 550.00 76.18 11.04 87.221234 490 190.00 554.00 76.73 11.12 87.851238 490 190.00 558.00 77.28 11.20 88.481242 490 190.00 562.00 77.83 11.28 89.11

Page 89



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


1246 490 190.00 566.00 78.38 11.36 89.741250 490 190.00 570.00 78.94 11.44 90.381254 490 190.00 574.00 79.49 11.52 91.011258 490 190.00 578.00 80.04 11.60 91.641262 490 190.00 582.00 80.59 11.68 92.27

1266 490 190.00 586.00 81.14 11.76 92.901270 490 190.00 590.00 81.70 11.84 93.541274 490 190.00 594.00 82.25 11.92 94.171278 490 190.00 598.00 82.80 12.00 94.801282 490 190.00 602.00 83.35 12.08 95.43

1286 490 190.00 606.00 83.90 12.16 96.061290 490 190.00 610.00 84.46 12.24 96.701294 490 190.00 614.00 85.01 12.32 97.331298 490 190.00 618.00 85.56 12.40 97.961302 490 190.00 622.00 86.11 12.48 98.59

1306 490 190.00 626.00 86.66 12.56 99.221310 490 190.00 630.00 87.22 12.64 99.861314 490 190.00 634.00 87.77 12.72 100.491318 490 190.00 638.00 88.32 12.80 101.121322 490 190.00 642.00 88.87 12.88 101.75

1326 490 190.00 646.00 89.42 12.96 102.381330 490 190.00 650.00 89.98 13.04 103.021334 490 190.00 654.00 90.53 13.12 103.651338 490 190.00 658.00 91.08 13.20 104.281342 490 190.00 662.00 91.63 13.28 104.91

1346 490 190.00 666.00 92.18 13.36 105.541350 490 190.00 670.00 92.74 13.44 106.181354 490 190.00 674.00 93.29 13.52 106.811358 490 190.00 678.00 93.84 13.60 107.441362 490 190.00 682.00 94.39 13.68 108.07

1366 490 190.00 686.00 94.94 13.76 108.701370 490 190.00 690.00 95.50 13.84 109.341374 490 190.00 694.00 96.05 13.92 109.971378 490 190.00 698.00 96.60 14.00 110.601382 490 190.00 702.00 97.15 14.08 111.23

1386 490 190.00 706.00 97.70 14.16 111.861390 490 190.00 710.00 98.26 14.24 112.501394 490 190.00 714.00 98.81 14.32 113.131398 490 190.00 718.00 99.36 14.40 113.761402 490 190.00 722.00 99.91 14.48 114.39

1406 490 190.00 726.00 100.46 14.56 115.021410 490 190.00 730.00 101.02 14.64 115.661414 490 190.00 734.00 101.57 14.72 116.291418 490 190.00 738.00 102.12 14.80 116.921422 490 190.00 742.00 102.67 14.88 117.55

1426 490 190.00 746.00 103.22 14.96 118.181430 490 190.00 750.00 103.78 15.04 118.821434 490 190.00 754.00 104.33 15.12 119.451438 490 190.00 758.00 104.88 15.20 120.081442 490 190.00 762.00 105.43 15.28 120.71

1446 490 190.00 766.00 105.98 15.36 121.341450 490 190.00 770.00 106.54 15.44 121.981454 490 190.00 774.00 107.09 15.52 122.611458 490 190.00 778.00 107.64 15.60 123.241462 490 190.00 782.00 108.19 15.68 123.87

Page 90



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


1466 490 190.00 786.00 108.74 15.76 124.501470 490 190.00 790.00 109.30 15.84 125.141474 490 190.00 794.00 109.85 15.92 125.771478 490 190.00 798.00 110.40 16.00 126.401482 490 190.00 802.00 110.95 16.08 127.03

1486 490 190.00 806.00 111.50 16.16 127.661490 490 190.00 810.00 112.06 16.24 128.301494 490 190.00 814.00 112.61 16.32 128.931498 490 190.00 818.00 113.16 16.40 129.561502 490 190.00 822.00 113.71 16.48 130.19

1506 490 190.00 826.00 114.26 16.56 130.821510 490 190.00 830.00 114.82 16.64 131.461514 490 190.00 834.00 115.37 16.72 132.091518 490 190.00 838.00 115.92 16.80 132.721522 490 190.00 842.00 116.47 16.88 133.35

1526 490 190.00 846.00 117.02 16.96 133.981530 490 190.00 850.00 117.58 17.04 134.621534 490 190.00 854.00 118.13 17.12 135.251538 490 190.00 858.00 118.68 17.20 135.881542 490 190.00 862.00 119.23 17.28 136.51

1546 490 190.00 866.00 119.78 17.36 137.141550 490 190.00 870.00 120.34 17.44 137.781554 490 190.00 874.00 120.89 17.52 138.411558 490 190.00 878.00 121.44 17.60 139.041562 490 190.00 882.00 121.99 17.68 139.67

1566 490 190.00 886.00 122.54 17.76 140.301570 490 190.00 890.00 123.10 17.84 140.941574 490 190.00 894.00 123.65 17.92 141.571578 490 190.00 898.00 124.20 18.00 142.201582 490 190.00 902.00 124.75 18.08 142.83

1586 490 190.00 906.00 125.30 18.16 143.461590 490 190.00 910.00 125.86 18.24 144.101594 490 190.00 914.00 126.41 18.32 144.731598 490 190.00 918.00 126.96 18.40 145.361602 490 190.00 922.00 127.51 18.48 145.99

1606 490 190.00 926.00 128.06 18.56 146.621610 490 190.00 930.00 128.62 18.64 147.261614 490 190.00 934.00 129.17 18.72 147.891618 490 190.00 938.00 129.72 18.80 148.521622 490 190.00 942.00 130.27 18.88 149.15

1626 490 190.00 946.00 130.82 18.96 149.781630 490 190.00 950.00 131.38 19.04 150.421634 490 190.00 954.00 131.93 19.12 151.051638 490 190.00 958.00 132.48 19.20 151.681642 490 190.00 962.00 133.03 19.28 152.31

1646 490 190.00 966.00 133.58 19.36 152.941650 490 190.00 970.00 134.14 19.44 153.581654 490 190.00 974.00 134.69 19.52 154.211658 490 190.00 978.00 135.24 19.60 154.841662 490 190.00 982.00 135.79 19.68 155.47

1666 490 190.00 986.00 136.34 19.76 156.101670 490 190.00 990.00 136.90 19.84 156.741674 490 190.00 994.00 137.45 19.92 157.371678 490 190.00 998.00 138.00 20.00 158.001682 490 190.00 1002.00 138.55 20.08 158.63

Page 91



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


1686 490 190.00 1006.00 139.10 20.16 159.261690 490 190.00 1010.00 139.66 20.24 159.901694 490 190.00 1014.00 140.21 20.32 160.531698 490 190.00 1018.00 140.76 20.40 161.161702 490 190.00 1022.00 141.31 20.48 161.79

1706 490 190.00 1026.00 141.86 20.56 162.421710 490 190.00 1030.00 142.42 20.64 163.061714 490 190.00 1034.00 142.97 20.72 163.691718 490 190.00 1038.00 143.52 20.80 164.321722 490 190.00 1042.00 144.07 20.88 164.95

1726 490 190.00 1046.00 144.62 20.96 165.581730 490 190.00 1050.00 145.18 21.04 166.221734 490 190.00 1054.00 145.73 21.12 166.851738 490 190.00 1058.00 146.28 21.20 167.481742 490 190.00 1062.00 146.83 21.28 168.11

1746 490 190.00 1066.00 147.38 21.36 168.741750 490 190.00 1070.00 147.94 21.44 169.381754 490 190.00 1074.00 148.49 21.52 170.011758 490 190.00 1078.00 149.04 21.60 170.641762 490 190.00 1082.00 149.59 21.68 171.27

1766 490 190.00 1086.00 150.14 21.76 171.901770 490 190.00 1090.00 150.70 21.84 172.541774 490 190.00 1094.00 151.25 21.92 173.171778 490 190.00 1098.00 151.80 22.00 173.801782 490 190.00 1102.00 152.35 22.08 174.43

1786 490 190.00 1106.00 152.90 22.16 175.061790 490 190.00 1110.00 153.46 22.24 175.701794 490 190.00 1114.00 154.01 22.32 176.331798 490 190.00 1118.00 154.56 22.40 176.961802 490 190.00 1122.00 155.11 22.48 177.59

1806 490 190.00 1126.00 155.66 22.56 178.221810 490 190.00 1130.00 156.22 22.64 178.861814 490 190.00 1134.00 156.77 22.72 179.491818 490 190.00 1138.00 157.32 22.80 180.121822 490 190.00 1142.00 157.87 22.88 180.75

1826 490 190.00 1146.00 158.42 22.96 181.381830 490 190.00 1150.00 158.98 23.04 182.021834 490 190.00 1154.00 159.53 23.12 182.651838 490 190.00 1158.00 160.08 23.20 183.281842 490 190.00 1162.00 160.63 23.28 183.91

1846 490 190.00 1166.00 161.18 23.36 184.541850 490 190.00 1170.00 161.74 23.44 185.181854 490 190.00 1174.00 162.29 23.52 185.811858 490 190.00 1178.00 162.84 23.60 186.441862 490 190.00 1182.00 163.39 23.68 187.07

1866 490 190.00 1186.00 163.94 23.76 187.701870 490 190.00 1190.00 164.50 23.84 188.341874 490 190.00 1194.00 165.05 23.92 188.971878 490 190.00 1198.00 165.60 24.00 189.601882 490 190.00 1202.00 166.15 24.08 190.23

1886 490 190.00 1206.00 166.70 24.16 190.861890 490 190.00 1210.00 167.26 24.24 191.501894 490 190.00 1214.00 167.81 24.32 192.131898 490 190.00 1218.00 168.36 24.40 192.761902 490 190.00 1222.00 168.91 24.48 193.39

Page 92



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


1906 490 190.00 1226.00 169.46 24.56 194.021910 490 190.00 1230.00 170.02 24.64 194.661914 490 190.00 1234.00 170.57 24.72 195.291918 490 190.00 1238.00 171.12 24.80 195.921922 490 190.00 1242.00 171.67 24.88 196.55

1926 490 190.00 1246.00 172.22 24.96 197.181930 490 190.00 1250.00 172.78 25.04 197.821934 490 190.00 1254.00 173.33 25.12 198.451938 490 190.00 1258.00 173.88 25.20 199.081942 490 190.00 1262.00 174.43 25.28 199.71

1946 490 190.00 1266.00 174.98 25.36 200.341950 490 190.00 1270.00 175.54 25.44 200.981954 490 190.00 1274.00 176.09 25.52 201.611958 490 190.00 1278.00 176.64 25.60 202.241962 490 190.00 1282.00 177.19 25.68 202.87

1966 490 190.00 1286.00 177.74 25.76 203.501970 490 190.00 1290.00 178.30 25.84 204.141974 490 190.00 1294.00 178.85 25.92 204.771978 490 190.00 1298.00 179.40 26.00 205.401982 490 190.00 1302.00 179.95 26.08 206.03

1986 490 190.00 1306.00 180.50 26.16 206.661990 490 190.00 1310.00 181.06 26.24 207.301994 490 190.00 1314.00 181.61 26.32 207.931998 490 190.00 1318.00 182.16 26.40 208.562002 490 190.00 1322.00 182.71 26.48 209.19

2006 490 190.00 1326.00 183.26 26.56 209.822010 490 190.00 1330.00 183.82 26.64 210.462014 490 190.00 1334.00 184.37 26.72 211.092018 490 190.00 1338.00 184.92 26.80 211.722022 490 190.00 1342.00 185.47 26.88 212.35

2026 490 190.00 1346.00 186.02 26.96 212.982030 490 190.00 1350.00 186.58 27.04 213.622034 490 190.00 1354.00 187.13 27.12 214.252038 490 190.00 1358.00 187.68 27.20 214.882042 490 190.00 1362.00 188.23 27.28 215.51

2046 490 190.00 1366.00 188.78 27.36 216.142050 490 190.00 1370.00 189.34 27.44 216.782054 490 190.00 1374.00 189.89 27.52 217.412058 490 190.00 1378.00 190.44 27.60 218.042062 490 190.00 1382.00 190.99 27.68 218.67

2066 490 190.00 1386.00 191.54 27.76 219.302070 490 190.00 1390.00 192.10 27.84 219.942074 490 190.00 1394.00 192.65 27.92 220.572078 490 190.00 1398.00 193.20 28.00 221.202082 490 190.00 1402.00 193.75 28.08 221.83

2086 490 190.00 1406.00 194.30 28.16 222.462090 490 190.00 1410.00 194.86 28.24 223.102094 490 190.00 1414.00 195.41 28.32 223.732098 490 190.00 1418.00 195.96 28.40 224.362102 490 190.00 1422.00 196.51 28.48 224.99

2106 490 190.00 1426.00 197.06 28.56 225.622110 490 190.00 1430.00 197.62 28.64 226.262114 490 190.00 1434.00 198.17 28.72 226.892118 490 190.00 1438.00 198.72 28.80 227.522122 490 190.00 1442.00 199.27 28.88 228.15

Page 93



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


2126 490 190.00 1446.00 199.82 28.96 228.782130 490 190.00 1450.00 200.38 29.04 229.422134 490 190.00 1454.00 200.93 29.12 230.052138 490 190.00 1458.00 201.48 29.20 230.682142 490 190.00 1462.00 202.03 29.28 231.31

2146 490 190.00 1466.00 202.58 29.36 231.942150 490 190.00 1470.00 203.14 29.44 232.582154 490 190.00 1474.00 203.69 29.52 233.212158 490 190.00 1478.00 204.24 29.60 233.842162 490 190.00 1482.00 204.79 29.68 234.47

2166 490 190.00 1486.00 205.34 29.76 235.102170 490 190.00 1490.00 205.90 29.84 235.742174 490 190.00 1494.00 206.45 29.92 236.372178 490 190.00 1498.00 207.00 30.00 237.002182 490 190.00 1502.00 207.55 30.08 237.63

2186 490 190.00 1506.00 208.10 30.16 238.262190 490 190.00 1510.00 208.66 30.24 238.902194 490 190.00 1514.00 209.21 30.32 239.532198 490 190.00 1518.00 209.76 30.40 240.162202 490 190.00 1522.00 210.31 30.48 240.79

2206 490 190.00 1526.00 210.86 30.56 241.422210 490 190.00 1530.00 211.42 30.64 242.062214 490 190.00 1534.00 211.97 30.72 242.692218 490 190.00 1538.00 212.52 30.80 243.322222 490 190.00 1542.00 213.07 30.88 243.95

2226 490 190.00 1546.00 213.62 30.96 244.582230 490 190.00 1550.00 214.18 31.04 245.222234 490 190.00 1554.00 214.73 31.12 245.852238 490 190.00 1558.00 215.28 31.20 246.482242 490 190.00 1562.00 215.83 31.28 247.11

2246 490 190.00 1566.00 216.38 31.36 247.742250 490 190.00 1570.00 216.94 31.44 248.382254 490 190.00 1574.00 217.49 31.52 249.012258 490 190.00 1578.00 218.04 31.60 249.642262 490 190.00 1582.00 218.59 31.68 250.27

2266 490 190.00 1586.00 219.14 31.76 250.902270 490 190.00 1590.00 219.70 31.84 251.542274 490 190.00 1594.00 220.25 31.92 252.172278 490 190.00 1598.00 220.80 32.00 252.802282 490 190.00 1602.00 221.35 32.08 253.43

2286 490 190.00 1606.00 221.90 32.16 254.062290 490 190.00 1610.00 222.46 32.24 254.702294 490 190.00 1614.00 223.01 32.32 255.332298 490 190.00 1618.00 223.56 32.40 255.962302 490 190.00 1622.00 224.11 32.48 256.59

2306 490 190.00 1626.00 224.66 32.56 257.222310 490 190.00 1630.00 225.22 32.64 257.862314 490 190.00 1634.00 225.77 32.72 258.492318 490 190.00 1638.00 226.32 32.80 259.122322 490 190.00 1642.00 226.87 32.88 259.75

2326 490 190.00 1646.00 227.42 32.96 260.382330 490 190.00 1650.00 227.98 33.04 261.022334 490 190.00 1654.00 228.53 33.12 261.652338 490 190.00 1658.00 229.08 33.20 262.282342 490 190.00 1662.00 229.63 33.28 262.91

Page 94



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


2346 490 190.00 1666.00 230.18 33.36 263.542350 490 190.00 1670.00 230.74 33.44 264.182354 490 190.00 1674.00 231.29 33.52 264.812358 490 190.00 1678.00 231.84 33.60 265.442362 490 190.00 1682.00 232.39 33.68 266.07

2366 490 190.00 1686.00 232.94 33.76 266.702370 490 190.00 1690.00 233.50 33.84 267.342374 490 190.00 1694.00 234.05 33.92 267.972378 490 190.00 1698.00 234.60 34.00 268.602382 490 190.00 1702.00 235.15 34.08 269.23

2386 490 190.00 1706.00 235.70 34.16 269.862390 490 190.00 1710.00 236.26 34.24 270.502394 490 190.00 1714.00 236.81 34.32 271.132398 490 190.00 1718.00 237.36 34.40 271.762402 490 190.00 1722.00 237.91 34.48 272.39

2406 490 190.00 1726.00 238.46 34.56 273.022410 490 190.00 1730.00 239.02 34.64 273.662414 490 190.00 1734.00 239.57 34.72 274.292418 490 190.00 1738.00 240.12 34.80 274.922422 490 190.00 1742.00 240.67 34.88 275.55

2426 490 190.00 1746.00 241.22 34.96 276.182430 490 190.00 1750.00 241.78 35.04 276.822434 490 190.00 1754.00 242.33 35.12 277.452438 490 190.00 1758.00 242.88 35.20 278.082442 490 190.00 1762.00 243.43 35.28 278.71

2446 490 190.00 1766.00 243.98 35.36 279.342450 490 190.00 1770.00 244.54 35.44 279.982454 490 190.00 1774.00 245.09 35.52 280.612458 490 190.00 1778.00 245.64 35.60 281.242462 490 190.00 1782.00 246.19 35.68 281.87

2466 490 190.00 1786.00 246.74 35.76 282.502470 490 190.00 1790.00 247.30 35.84 283.142474 490 190.00 1794.00 247.85 35.92 283.772478 490 190.00 1798.00 248.40 36.00 284.402482 490 190.00 1802.00 248.95 36.08 285.03

2486 490 190.00 1806.00 249.50 36.16 285.662490 490 190.00 1810.00 250.06 36.24 286.302494 490 190.00 1814.00 250.61 36.32 286.932498 490 190.00 1818.00 251.16 36.40 287.562502 490 190.00 1822.00 251.71 36.48 288.19

2506 490 190.00 1826.00 252.26 36.56 288.822510 490 190.00 1830.00 252.82 36.64 289.462514 490 190.00 1834.00 253.37 36.72 290.092518 490 190.00 1838.00 253.92 36.80 290.722522 490 190.00 1842.00 254.47 36.88 291.35

2526 490 190.00 1846.00 255.02 36.96 291.982530 490 190.00 1850.00 255.58 37.04 292.622534 490 190.00 1854.00 256.13 37.12 293.252538 490 190.00 1858.00 256.68 37.20 293.882542 490 190.00 1862.00 257.23 37.28 294.51

2546 490 190.00 1866.00 257.78 37.36 295.142550 490 190.00 1870.00 258.34 37.44 295.782554 490 190.00 1874.00 258.89 37.52 296.412558 490 190.00 1878.00 259.44 37.60 297.042562 490 190.00 1882.00 259.99 37.68 297.67

Page 95



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


2566 490 190.00 1886.00 260.54 37.76 298.302570 490 190.00 1890.00 261.10 37.84 298.942574 490 190.00 1894.00 261.65 37.92 299.572578 490 190.00 1898.00 262.20 38.00 300.202582 490 190.00 1902.00 262.75 38.08 300.83

2586 490 190.00 1906.00 263.30 38.16 301.462590 490 190.00 1910.00 263.86 38.24 302.102594 490 190.00 1914.00 264.41 38.32 302.732598 490 190.00 1918.00 264.96 38.40 303.362602 490 190.00 1922.00 265.51 38.48 303.99

2606 490 190.00 1926.00 266.06 38.56 304.622610 490 190.00 1930.00 266.62 38.64 305.262614 490 190.00 1934.00 267.17 38.72 305.892618 490 190.00 1938.00 267.72 38.80 306.522622 490 190.00 1942.00 268.27 38.88 307.15

2626 490 190.00 1946.00 268.82 38.96 307.782630 490 190.00 1950.00 269.38 39.04 308.422634 490 190.00 1954.00 269.93 39.12 309.052638 490 190.00 1958.00 270.48 39.20 309.682642 490 190.00 1962.00 271.03 39.28 310.31

2646 490 190.00 1966.00 271.58 39.36 310.942650 490 190.00 1970.00 272.14 39.44 311.582654 490 190.00 1974.00 272.69 39.52 312.212658 490 190.00 1978.00 273.24 39.60 312.842662 490 190.00 1982.00 273.79 39.68 313.47

2666 490 190.00 1986.00 274.34 39.76 314.102670 490 190.00 1990.00 274.90 39.84 314.742674 490 190.00 1994.00 275.45 39.92 315.372678 490 190.00 1998.00 276.00 40.00 316.002682 490 190.00 2002.00 276.55 40.08 316.63

2686 490 190.00 2006.00 277.10 40.16 317.262690 490 190.00 2010.00 277.66 40.24 317.902694 490 190.00 2014.00 278.21 40.32 318.532698 490 190.00 2018.00 278.76 40.40 319.162702 490 190.00 2022.00 279.31 40.48 319.79

2706 490 190.00 2026.00 279.86 40.56 320.422710 490 190.00 2030.00 280.42 40.64 321.062714 490 190.00 2034.00 280.97 40.72 321.692718 490 190.00 2038.00 281.52 40.80 322.322722 490 190.00 2042.00 282.07 40.88 322.95

2726 490 190.00 2046.00 282.62 40.96 323.582730 490 190.00 2050.00 283.18 41.04 324.222734 490 190.00 2054.00 283.73 41.12 324.852738 490 190.00 2058.00 284.28 41.20 325.482742 490 190.00 2062.00 284.83 41.28 326.11

2746 490 190.00 2066.00 285.38 41.36 326.742750 490 190.00 2070.00 285.94 41.44 327.382754 490 190.00 2074.00 286.49 41.52 328.012758 490 190.00 2078.00 287.04 41.60 328.642762 490 190.00 2082.00 287.59 41.68 329.27

2766 490 190.00 2086.00 288.14 41.76 329.902770 490 190.00 2090.00 288.70 41.84 330.542774 490 190.00 2094.00 289.25 41.92 331.172778 490 190.00 2098.00 289.80 42.00 331.802782 490 190.00 2102.00 290.35 42.08 332.43

Page 96



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


2786 490 190.00 2106.00 290.90 42.16 333.062790 490 190.00 2110.00 291.46 42.24 333.702794 490 190.00 2114.00 292.01 42.32 334.332798 490 190.00 2118.00 292.56 42.40 334.962802 490 190.00 2122.00 293.11 42.48 335.59

2806 490 190.00 2126.00 293.66 42.56 336.222810 490 190.00 2130.00 294.22 42.64 336.862814 490 190.00 2134.00 294.77 42.72 337.492818 490 190.00 2138.00 295.32 42.80 338.122822 490 190.00 2142.00 295.87 42.88 338.75

2826 490 190.00 2146.00 296.42 42.96 339.382830 490 190.00 2150.00 296.98 43.04 340.022834 490 190.00 2154.00 297.53 43.12 340.652838 490 190.00 2158.00 298.08 43.20 341.282842 490 190.00 2162.00 298.63 43.28 341.91

2846 490 190.00 2166.00 299.18 43.36 342.542850 490 190.00 2170.00 299.74 43.44 343.182854 490 190.00 2174.00 300.29 43.52 343.812858 490 190.00 2178.00 300.84 43.60 344.442862 490 190.00 2182.00 301.39 43.68 345.07

2866 490 190.00 2186.00 301.94 43.76 345.702870 490 190.00 2190.00 302.50 43.84 346.342874 490 190.00 2194.00 303.05 43.92 346.972878 490 190.00 2198.00 303.60 44.00 347.602882 490 190.00 2202.00 304.15 44.08 348.23

2886 490 190.00 2206.00 304.70 44.16 348.862890 490 190.00 2210.00 305.26 44.24 349.502894 490 190.00 2214.00 305.81 44.32 350.132898 490 190.00 2218.00 306.36 44.40 350.762902 490 190.00 2222.00 306.91 44.48 351.39

2906 490 190.00 2226.00 307.46 44.56 352.022910 490 190.00 2230.00 308.02 44.64 352.662914 490 190.00 2234.00 308.57 44.72 353.292918 490 190.00 2238.00 309.12 44.80 353.922922 490 190.00 2242.00 309.67 44.88 354.55

2926 490 190.00 2246.00 310.22 44.96 355.182930 490 190.00 2250.00 310.78 45.04 355.822934 490 190.00 2254.00 311.33 45.12 356.452938 490 190.00 2258.00 311.88 45.20 357.082942 490 190.00 2262.00 312.43 45.28 357.71

2946 490 190.00 2266.00 312.98 45.36 358.342950 490 190.00 2270.00 313.54 45.44 358.982954 490 190.00 2274.00 314.09 45.52 359.612958 490 190.00 2278.00 314.64 45.60 360.242962 490 190.00 2282.00 315.19 45.68 360.87

2966 490 190.00 2286.00 315.74 45.76 361.502970 490 190.00 2290.00 316.30 45.84 362.142974 490 190.00 2294.00 316.85 45.92 362.772978 490 190.00 2298.00 317.40 46.00 363.402982 490 190.00 2302.00 317.95 46.08 364.03

2986 490 190.00 2306.00 318.50 46.16 364.662990 490 190.00 2310.00 319.06 46.24 365.302994 490 190.00 2314.00 319.61 46.32 365.932998 490 190.00 2318.00 320.16 46.40 366.563002 490 190.00 2322.00 320.71 46.48 367.19

Page 97



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


3006 490 190.00 2326.00 321.26 46.56 367.823010 490 190.00 2330.00 321.82 46.64 368.463014 490 190.00 2334.00 322.37 46.72 369.093018 490 190.00 2338.00 322.92 46.80 369.723022 490 190.00 2342.00 323.47 46.88 370.35

3026 490 190.00 2346.00 324.02 46.96 370.983030 490 190.00 2350.00 324.58 47.04 371.623034 490 190.00 2354.00 325.13 47.12 372.253038 490 190.00 2358.00 325.68 47.20 372.883042 490 190.00 2362.00 326.23 47.28 373.51

3046 490 190.00 2366.00 326.78 47.36 374.143050 490 190.00 2370.00 327.34 47.44 374.783054 490 190.00 2374.00 327.89 47.52 375.413058 490 190.00 2378.00 328.44 47.60 376.043062 490 190.00 2382.00 328.99 47.68 376.67

3066 490 190.00 2386.00 329.54 47.76 377.303070 490 190.00 2390.00 330.10 47.84 377.943074 490 190.00 2394.00 330.65 47.92 378.573078 490 190.00 2398.00 331.20 48.00 379.203082 490 190.00 2402.00 331.75 48.08 379.83

3086 490 190.00 2406.00 332.30 48.16 380.463090 490 190.00 2410.00 332.86 48.24 381.103094 490 190.00 2414.00 333.41 48.32 381.733098 490 190.00 2418.00 333.96 48.40 382.363102 490 190.00 2422.00 334.51 48.48 382.99

3106 490 190.00 2426.00 335.06 48.56 383.623110 490 190.00 2430.00 335.62 48.64 384.263114 490 190.00 2434.00 336.17 48.72 384.893118 490 190.00 2438.00 336.72 48.80 385.523122 490 190.00 2442.00 337.27 48.88 386.15

3126 490 190.00 2446.00 337.82 48.96 386.783130 490 190.00 2450.00 338.38 49.04 387.423134 490 190.00 2454.00 338.93 49.12 388.053138 490 190.00 2458.00 339.48 49.20 388.683142 490 190.00 2462.00 340.03 49.28 389.31

3146 490 190.00 2466.00 340.58 49.36 389.943150 490 190.00 2470.00 341.14 49.44 390.583154 490 190.00 2474.00 341.69 49.52 391.213158 490 190.00 2478.00 342.24 49.60 391.843162 490 190.00 2482.00 342.79 49.68 392.47

3166 490 190.00 2486.00 343.34 49.76 393.103170 490 190.00 2490.00 343.90 49.84 393.743174 490 190.00 2494.00 344.45 49.92 394.373178 490 190.00 2498.00 345.00 50.00 395.003182 490 190.00 2502.00 345.55 50.08 395.63

3186 490 190.00 2506.00 346.10 50.16 396.263190 490 190.00 2510.00 346.66 50.24 396.903194 490 190.00 2514.00 347.21 50.32 397.533198 490 190.00 2518.00 347.76 50.40 398.163202 490 190.00 2522.00 348.31 50.48 398.79

3206 490 190.00 2526.00 348.86 50.56 399.423210 490 190.00 2530.00 349.42 50.64 400.063214 490 190.00 2534.00 349.97 50.72 400.693218 490 190.00 2538.00 350.52 50.80 401.323222 490 190.00 2542.00 351.07 50.88 401.95

Page 98



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


3226 490 190.00 2546.00 351.62 50.96 402.583230 490 190.00 2550.00 352.18 51.04 403.223234 490 190.00 2554.00 352.73 51.12 403.853238 490 190.00 2558.00 353.28 51.20 404.483242 490 190.00 2562.00 353.83 51.28 405.11

3246 490 190.00 2566.00 354.38 51.36 405.743250 490 190.00 2570.00 354.94 51.44 406.383254 490 190.00 2574.00 355.49 51.52 407.013258 490 190.00 2578.00 356.04 51.60 407.643262 490 190.00 2582.00 356.59 51.68 408.27

3266 490 190.00 2586.00 357.14 51.76 408.903270 490 190.00 2590.00 357.70 51.84 409.543274 490 190.00 2594.00 358.25 51.92 410.173278 490 190.00 2598.00 358.80 52.00 410.803282 490 190.00 2602.00 359.35 52.08 411.43

3286 490 190.00 2606.00 359.90 52.16 412.063290 490 190.00 2610.00 360.46 52.24 412.703294 490 190.00 2614.00 361.01 52.32 413.333298 490 190.00 2618.00 361.56 52.40 413.963302 490 190.00 2622.00 362.11 52.48 414.59

3306 490 190.00 2626.00 362.66 52.56 415.223310 490 190.00 2630.00 363.22 52.64 415.863314 490 190.00 2634.00 363.77 52.72 416.493318 490 190.00 2638.00 364.32 52.80 417.123322 490 190.00 2642.00 364.87 52.88 417.75

3326 490 190.00 2646.00 365.42 52.96 418.383330 490 190.00 2650.00 365.98 53.04 419.023334 490 190.00 2654.00 366.53 53.12 419.653338 490 190.00 2658.00 367.08 53.20 420.283342 490 190.00 2662.00 367.63 53.28 420.91

3346 490 190.00 2666.00 368.18 53.36 421.543350 490 190.00 2670.00 368.74 53.44 422.183354 490 190.00 2674.00 369.29 53.52 422.813358 490 190.00 2678.00 369.84 53.60 423.443362 490 190.00 2682.00 370.39 53.68 424.07

3366 490 190.00 2686.00 370.94 53.76 424.703370 490 190.00 2690.00 371.50 53.84 425.343374 490 190.00 2694.00 372.05 53.92 425.973378 490 190.00 2698.00 372.60 54.00 426.603382 490 190.00 2702.00 373.15 54.08 427.23

3386 490 190.00 2706.00 373.70 54.16 427.863390 490 190.00 2710.00 374.26 54.24 428.503394 490 190.00 2714.00 374.81 54.32 429.133398 490 190.00 2718.00 375.36 54.40 429.763402 490 190.00 2722.00 375.91 54.48 430.39

3406 490 190.00 2726.00 376.46 54.56 431.023410 490 190.00 2730.00 377.02 54.64 431.663414 490 190.00 2734.00 377.57 54.72 432.293418 490 190.00 2738.00 378.12 54.80 432.923422 490 190.00 2742.00 378.67 54.88 433.55

3426 490 190.00 2746.00 379.22 54.96 434.183430 490 190.00 2750.00 379.78 55.04 434.823434 490 190.00 2754.00 380.33 55.12 435.453438 490 190.00 2758.00 380.88 55.20 436.083442 490 190.00 2762.00 381.43 55.28 436.71



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


3446 490 190.00 2766.00 381.98 55.36 437.343450 490 190.00 2770.00 382.54 55.44 437.983454 490 190.00 2774.00 383.09 55.52 438.613458 490 190.00 2778.00 383.64 55.60 439.243462 490 190.00 2782.00 384.19 55.68 439.87

3466 490 190.00 2786.00 384.74 55.76 440.503470 490 190.00 2790.00 385.30 55.84 441.143474 490 190.00 2794.00 385.85 55.92 441.773478 490 190.00 2798.00 386.40 56.00 442.403482 490 190.00 2802.00 386.95 56.08 443.03

3486 490 190.00 2806.00 387.50 56.16 443.663490 490 190.00 2810.00 388.06 56.24 444.303494 490 190.00 2814.00 388.61 56.32 444.933498 490 190.00 2818.00 389.16 56.40 445.563502 490 190.00 2822.00 389.71 56.48 446.19

3506 490 190.00 2826.00 390.26 56.56 446.823510 490 190.00 2830.00 390.82 56.64 447.463514 490 190.00 2834.00 391.37 56.72 448.093518 490 190.00 2838.00 391.92 56.80 448.723522 490 190.00 2842.00 392.47 56.88 449.35

3526 490 190.00 2846.00 393.02 56.96 449.983530 490 190.00 2850.00 393.58 57.04 450.623534 490 190.00 2854.00 394.13 57.12 451.253538 490 190.00 2858.00 394.68 57.20 451.883542 490 190.00 2862.00 395.23 57.28 452.51

3546 490 190.00 2866.00 395.78 57.36 453.143550 490 190.00 2870.00 396.34 57.44 453.783554 490 190.00 2874.00 396.89 57.52 454.413558 490 190.00 2878.00 397.44 57.60 455.043562 490 190.00 2882.00 397.99 57.68 455.67

3566 490 190.00 2886.00 398.54 57.76 456.303570 490 190.00 2890.00 399.10 57.84 456.943574 490 190.00 2894.00 399.65 57.92 457.573578 490 190.00 2898.00 400.20 58.00 458.203582 490 190.00 2902.00 400.75 58.08 458.83

3586 490 190.00 2906.00 401.30 58.16 459.463590 490 190.00 2910.00 401.86 58.24 460.103594 490 190.00 2914.00 402.41 58.32 460.733598 490 190.00 2918.00 402.96 58.40 461.363602 490 190.00 2922.00 403.51 58.48 461.99

3606 490 190.00 2926.00 404.06 58.56 462.623610 490 190.00 2930.00 404.62 58.64 463.263614 490 190.00 2934.00 405.17 58.72 463.893618 490 190.00 2938.00 405.72 58.80 464.523622 490 190.00 2942.00 406.27 58.88 465.15

3626 490 190.00 2946.00 406.82 58.96 465.783630 490 190.00 2950.00 407.38 59.04 466.423634 490 190.00 2954.00 407.93 59.12 467.053638 490 190.00 2958.00 408.48 59.20 467.683642 490 190.00 2962.00 409.03 59.28 468.31

3646 490 190.00 2966.00 409.58 59.36 468.943650 490 190.00 2970.00 410.14 59.44 469.583654 490 190.00 2974.00 410.69 59.52 470.213658 490 190.00 2978.00 411.24 59.60 470.843662 490 190.00 2982.00 411.79 59.68 471.47



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p


Table letter J Monthly table

3666 490 190.00 2986.00 412.34 59.76 472.103670 490 190.00 2990.00 412.90 59.84 472.743674 490 190.00 2994.00 413.45 59.92 473.373678 490 190.00 2998.00 414.00 60.00 474.003682 490 190.00 3002.00 414.55 60.08 474.63

3686 490 190.00 3006.00 415.10 60.16 475.263690 490 190.00 3010.00 415.66 60.24 475.903694 490 190.00 3014.00 416.21 60.32 476.533698 490 190.00 3018.00 416.76 60.40 477.163702 490 190.00 3022.00 417.31 60.48 477.79

3706 490 190.00 3026.00 417.86 60.56 478.423710 490 190.00 3030.00 418.42 60.64 479.063714 490 190.00 3034.00 418.97 60.72 479.693718 490 190.00 3038.00 419.52 60.80 480.323722 490 190.00 3042.00 420.07 60.88 480.95

3726 490 190.00 3046.00 420.62 60.96 481.583730 490 190.00 3050.00 421.18 61.04 482.223734 490 190.00 3054.00 421.73 61.12 482.853738 490 190.00 3058.00 422.28 61.20 483.483742 490 190.00 3062.00 422.83 61.28 484.11

3746 490 190.00 3066.00 423.38 61.36 484.743750 490 190.00 3070.00 423.66 61.40 485.06

Table letter M

Use this table for employees who are under the ageof 21.


• employees who are aged 21 or over and under State Pension age. (see Table letter A)



• employees on an Approved Apprenticeship scheme under the age of 25 (see Table letter H)




• Enter ‘M’ in the NICs Category Letter column on form RT11.







Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p



113 113 0.00 0.00 0.00 0.00 0.00114 113 1.00 0.00 0.00 0.00 0.00115 113 2.00 0.00 0.00 0.00 0.00116 113 3.00 0.00 0.00 0.00 0.00117 113 4.00 0.00 0.00 0.00 0.00

118 113 5.00 0.00 0.00 0.00 0.00119 113 6.00 0.00 0.00 0.00 0.00120 113 7.00 0.00 0.00 0.00 0.00121 113 8.00 0.00 0.00 0.00 0.00122 113 9.00 0.00 0.00 0.00 0.00

123 113 10.00 0.00 0.00 0.00 0.00124 113 11.00 0.00 0.00 0.00 0.00125 113 12.00 0.00 0.00 0.00 0.00126 113 13.00 0.00 0.00 0.00 0.00127 113 14.00 0.00 0.00 0.00 0.00

128 113 15.00 0.00 0.00 0.00 0.00129 113 16.00 0.00 0.00 0.00 0.00130 113 17.00 0.00 0.00 0.00 0.00131 113 18.00 0.00 0.00 0.00 0.00132 113 19.00 0.00 0.00 0.00 0.00

133 113 20.00 0.00 0.00 0.00 0.00134 113 21.00 0.00 0.00 0.00 0.00135 113 22.00 0.00 0.00 0.00 0.00136 113 23.00 0.00 0.00 0.00 0.00137 113 24.00 0.00 0.00 0.00 0.00



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p

Weekly tableTable letter M

Page 102

138 113 25.00 0.00 0.00 0.00 0.00139 113 26.00 0.00 0.00 0.00 0.00140 113 27.00 0.00 0.00 0.00 0.00141 113 28.00 0.00 0.00 0.00 0.00142 113 29.00 0.00 0.00 0.00 0.00

143 113 30.00 0.00 0.00 0.00 0.00144 113 31.00 0.00 0.00 0.00 0.00145 113 32.00 0.00 0.00 0.00 0.00146 113 33.00 0.00 0.00 0.00 0.00147 113 34.00 0.00 0.00 0.00 0.00

148 113 35.00 0.00 0.00 0.00 0.00149 113 36.00 0.00 0.00 0.00 0.00150 113 37.00 0.00 0.00 0.00 0.00151 113 38.00 0.00 0.00 0.00 0.00152 113 39.00 0.00 0.00 0.00 0.00

153 113 40.00 0.00 0.00 0.00 0.00154 113 41.00 0.00 0.00 0.00 0.00155 113 42.00 0.00 0.00 0.00 0.00156 113 43.00 0.00 0.00 0.00 0.00157 113 44.00 0.00 0.00 0.00 0.00

158 113 44.00 1.00 0.00 0.18 0.18159 113 44.00 2.00 0.00 0.30 0.30160 113 44.00 3.00 0.00 0.42 0.42161 113 44.00 4.00 0.00 0.54 0.54162 113 44.00 5.00 0.00 0.66 0.66

163 113 44.00 6.00 0.00 0.78 0.78164 113 44.00 7.00 0.00 0.90 0.90165 113 44.00 8.00 0.00 1.02 1.02166 113 44.00 9.00 0.00 1.14 1.14167 113 44.00 10.00 0.00 1.26 1.26

168 113 44.00 11.00 0.00 1.38 1.38169 113 44.00 12.00 0.00 1.50 1.50170 113 44.00 13.00 0.00 1.62 1.62171 113 44.00 14.00 0.00 1.74 1.74172 113 44.00 15.00 0.00 1.86 1.86

173 113 44.00 16.00 0.00 1.98 1.98174 113 44.00 17.00 0.00 2.10 2.10175 113 44.00 18.00 0.00 2.22 2.22176 113 44.00 19.00 0.00 2.34 2.34177 113 44.00 20.00 0.00 2.46 2.46

178 113 44.00 21.00 0.00 2.58 2.58179 113 44.00 22.00 0.00 2.70 2.70180 113 44.00 23.00 0.00 2.82 2.82181 113 44.00 24.00 0.00 2.94 2.94182 113 44.00 25.00 0.00 3.06 3.06

183 113 44.00 26.00 0.00 3.18 3.18184 113 44.00 27.00 0.00 3.30 3.30185 113 44.00 28.00 0.00 3.42 3.42186 113 44.00 29.00 0.00 3.54 3.54187 113 44.00 30.00 0.00 3.66 3.66

188 113 44.00 31.00 0.00 3.78 3.78189 113 44.00 32.00 0.00 3.90 3.90190 113 44.00 33.00 0.00 4.02 4.02191 113 44.00 34.00 0.00 4.14 4.14192 113 44.00 35.00 0.00 4.26 4.26



Earnings at the LEL


1a


the PT

1b


the UEL

1c


the ST

1d


the PT

1e



only)

£ £ £ p £ p £ p £ p £ p

Table letter MWeekly table

193 113 44.00 36.00 0.00 4.38 4.38194 113 44.00 37.00 0.00 4.50 4.50195 113 44.00 38.00 0.00 4.62 4.62196 113 44.00 39.00 0.00 4.74 4.74197 113 44.00 40.00 0.00 4.86 4.86

198 113 44.00 41.00 0.00 4.98 4.98199 113 44.00 42.00 0.00 5.10 5.10200 113 44.00 43.00 0.00 5.22 5.22201 113 44.00 44.00 0.00 5.34 5.34202 113 44.00 45.00 0.00 5.46 5.46

203 113 44.00 46.00 0.00 5.58 5.58204 113 44.00 47.00 0.00 5.70 5.70205 113 44.00 48.00 0.00 5.82 5.82206 113 44.00 49.00 0.00 5.94 5.94207 113 44.00 50.00 0.00 6.06 6.06

208 113 44.00 51.00 0.00 6.18 6.18209 113 44.00 52.00 0.00 6.30 6.30210 113 44.00 53.00 0.00 6.42 6.42211 113 44.00 54.00 0.00 6.54 6.54212 113 44.00 55.00 0.00 6.66 6.66

213 113 44.00 56.00 0.00 6.78 6.78214 113 44.00 57.00 0.00 6.90 6.90215 113 44.00 58.00 0.00 7.02 7.02216 113 44.00 59.00 0.00 7.14 7.14217 113 44.00 60.00 0.00 7.26 7.26

218 113 44.00 61.00 0.00 7.38 7.38219 113 44.00 62.00 0.00 7.50 7.50220 113 44.00 63.00 0.00 7.62 7.62221 113 44.00 64.00 0.00 7.74 7.74222 113 44.00 65.00 0.00 7.86 7.86

223 113 44.00 66.00 0.00 7.98 7.98224 113 44.00 67.00 0.00 8.10 8.10225 113 44.00 68.00 0.00 8.22 8.22226 113 44.00 69.00 0.00 8.34 8.34227 113 44.00 70.00 0.00 8.46 8.46

228 113 44.00 71.00 0.00 8.58 8.58229 113 44.00 72.00 0.00 8.70 8.70230 113 44.00 73.00 0.00 8.82 8.82231 113 44.00 74.00 0.00 8.94 8.94232 113 44.00 75.00 0.00 9.06 9.06

233 113 44.00 76.00 0.00 9.18 9.18234 113 44.00 77.00 0.00 9.30 9.30235 113 44.00 78.00 0.00 9.42 9.42236 113 44.00 79.00 0.00 9.54 9.54237 113 44.00 80.00 0.00 9.66 9.66

238 113 44.00 81.00 0.00 9.78 9.78239 113 44.00 82.00 0.00 9.90 9.90240 113 44.00 83.00 0.00 10.02 10.02241 113 44.00 84.00 0.00 10.14 10.14242 113 44.00 85.00 0.00 10.26 10.26

243 113 44.00 86.00 0.00 10.38 10.38244 113 44.00 87.00 0.00 10.50 10.50245 113 44.00 88.00 0.00 10.62 10.62246 113 44.00 89.00 0.00 10.74 10.74247 113 44.00 90.00 0.00 10.86 10.86