ca39(2014) contracted-out contributions for employers with ... · 6 april 2014 to 5 april 2015...

104
Contracted-out contributions for employers with Contracted-out Salary Related Schemes National Insurance contributions tables These tables are for employers who are exempt from filing or unable to file payroll information online and use manual systems. Use from 6 April 2014 to 5 April 2015 inclusive CA39

Upload: others

Post on 21-Sep-2020

0 views

Category:

Documents


0 download

TRANSCRIPT

Page 1: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Contracted-out contributions

for employers with Contracted-out

Salary Related SchemesNational Insurance contributions tables

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

Use from 6 April 2014 to 5 April 2015 inclusive

CA39

Page 2: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

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

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

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

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

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

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

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

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

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

Student Loan deductions every payday• enable you to claim your NICs Employment Allowance (up to

£2,000 per year off your secondary Class 1 NICs liability)• generate the payroll data that you need to send to HMRC in

real time, including starter and leaver information• produce an Employer Payment Record that works out how

much you need to pay HMRC• contain calculators to help you to work out statutory

payments such as Statutory Sick Pay and Statutory Maternity Pay.

You can find more information about the Basic PAYE Tools at www.hmrc.gov.uk/payerti/getting-started/ payroll-system.htm

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

textphone, phone 0300 200 3212.

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

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

Yr laith GymraegI lawrlwytho ffurflenni a llyfrynnau cymorth Cymraeg, ewch i www.hmrc.gov.uk/cymraeg/ffurflenniathaflenni_defnyddiol.htm#2 a dilyn y cysylltiad i Becyn y Cyflogwr. Os, yn eithriadol, nad oes gennych gysylltiad i’r rhyngrwyd, cysylltwch â’r Ganolfan Gyswllt Cymraeg ar 0300 200 1900.

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

Education services from the Digital Delivery TeamFind out more about our webinar programme at www.hmrc.gov.uk/webinars and why not take a look at our Youtube channel? You can view our video clips or listen to a recorded version of our webinars. Go to www.youtube.com/hmrcgovuk

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

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

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

HM Revenue & Customs (HMRC)If you have a query about your PAYE scheme:• phone the Employer Helpline on 0300 200 3200, or• write to:

HM Revenue & Customs National Insurance Contributions & Employer Office BP4009 Chillingham House Benton Park View NEWCASTLE UPON TYNE NE98 1ZZ

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

Your rights and obligationsYour 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

Page 3: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 1

Save money – avoid errors 2

Which National Insurance tables to use 3

Layout of these tables 4

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

Earnings limits and NICs rates 7

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

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

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

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

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

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

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

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

Working out and recording NICs where employee’s total earnings exceed the Upper Earnings Limit (UEL) 97

Additional gross pay table 98

Contents

Changes for the 2014–15 tax yearAt the time this booklet was printed, changes in the rates of National Insurance contributions (NICs) for the 2014–15 tax year were still subject to Parliamentary approval. Should Parliamentary approval not be obtained, we will inform you of any further changes before 6 April 2014.

Page 4: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 2

Do it online

Almost all employers are required to file online, unless you are exempt. There are very few exceptions. For more information about exceptions:

• go to www.hmrc.gov.uk/payerti/reporting/paper-filing.htm or

• see helpbook RT7 Guidance for employers exempt from filing Real Time Information online.

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

Checklist to help you submit PAYE information to HMRC

• The form RT11, which has replaced form P11 for employers who are not required to file online, must show ‘Tax year starting 6 April 2014’.

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

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

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

If you are an employer who is exempt from filing online

• When completing your payment submission

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

— check you have entered the correct category of contribution (this is usually either A, B, C, D, E, J or L)

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

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

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

What to do if your employee’s circumstances change

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

National Insurance contributions (NICs) Employment Allowance

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

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

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

(Introduction of the Employment Allowance from 6 April 2014 is subject to Parliamentary approval of the legislation in the NICs Bill.)

Save money – avoid errors

Page 5: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 3

Which National Insurance contributions tables to use

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

Important – please note

• NICs tables are renewed every tax year.

• Check you are using the tables for 2014–15.

• 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)

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

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

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

Use Table letter J (see booklet CA38)

Use Table letter B (see booklet CA41)

Use Table letter A (see booklet CA38)

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 L (see booklet CA39)

Use Table letter E (see booklet CA39)

Use Table letter D (see booklet CA39)

Yes Yes

YesYes

Yes

Yes

No

No

NoNo

No

No

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

Check you are using the tables for 2014–15.

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

Page 6: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 4

The first earnings figure in each table is the Lower Earnings Limit (LEL) (£111 weekly or £481 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) (£153 weekly or £663 monthly). The employee pays NICs only when the employee’s earnings exceed the Primary Threshold (PT) (£153 weekly or £663 monthly). But, for standard rate NICs, earnings between the LEL and the PT are used to protect the employee’s entitlement to benefit.

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

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

The last earnings figure in each table is the UEL (£805 weekly or £3,489 monthly). This is because employee’s contributions are due only at a rate of 2% on earnings above the UEL. The employer pays contributions at the rate of 13.8% on earnings above the Upper Earnings Limit (UEL).

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

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

Where the employee’s total earnings fall between the LEL and the UEL, 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, see page 97.

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

An example form RT11 is also shown on page 8.

Layout of these tables

Page 7: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 5

Introduction

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

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

You can work out NICs by using either:

• these tables, or

• the exact percentage method.

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

Are you using the correct tables?

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

Only use these tables between 6 April 2014 and 5 April 2015 (the 2014–15 tax year).

Only use these tables if:

• you have your own occupational pension scheme which is contracted-out of the State Second Pension, previously known as the State Earnings Related Pension Scheme

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

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

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

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

About these tables

The three different sets of tables under letters D, E and L each contain two tables, for:

• weekly pay intervals, and

• monthly pay intervals.

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

Identifying the correct table to use

Table letter D

Use this table for:

• all male employees aged 16 or over, and under State Pension age, who are in your Contracted-out Salary Related Scheme, and

• all female employees aged 16 or over, and under State Pension age, who are in your Contracted-out Salary Related Scheme and paying standard rate employee’s NICs.

Table letter E

Use this table for married women or widows:

• aged under State Pension age who are in your Contracted-out Salary Related Scheme, and

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

For these women, you must have a valid:

• form CA4139 or CF383 Certificate of Election, or

• form CF380A Certificate of Reduced Liability.

Table letter L

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

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

Page 8: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 6

How to use these tables

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

• Look up the employee’s gross pay in the left-hand column of the table. If the employee’s total earnings fall between the LEL and the UEL and the exact amount is not shown, use the lower amount closest to the exact gross pay. If the employee’s total earnings exceed the UEL, see page 97.

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

Adapting these tables for pay intervals other than weekly or monthly

If the employee is paid in multiples of a week or month:

• divide the pay into equal weekly or monthly amounts to get an average weekly or monthly amount

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

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

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

Page 9: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 7

Earnings limits and NICs rates

Employee’s NIC rebate on

earnings above the LEL, up to

and including PT

Employer’s NIC rebate on

earnings above the LEL, up to

and including ST

Employee’s contribution

Employer’scontribution

Earnings limitsContribution Table letter D

Contribution Table letter E

Contribution Table letter L

Table letters D, E and L

(Applies to contribution table letters D and L only)

Below £111 weekly, or below £481 monthly, or below £5,772 yearly

Nil Nil Nil Nil Nil Nil

£111 to £153 weekly, or £481 to £663 monthly, or £5,772 to £7,956 yearly

0% 0% 0% 0% 1.4% on earnings from £111.01, up to and including £153 (or monthly or annual equivalents)

3.4% on earnings from £111.01, up to and including £153 (or monthly or annual equivalents)

£153.01 to £770 weekly, or £663.01 to £3,337 monthly, or £7,956.01 to £40,040 yearly

10.6% on earnings above the PT

5.85% on earnings above the PT

2% on earnings above the PT

10.4% on earnings above the ST

£770.01 to £805 weekly, or £3,337.01 to £3,489 monthly, or £40,040.01 to £41,865 yearly

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

5.85% on earnings above the PT

2% on earnings above the PT

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

Over £805 weekly, or over £3,489 monthly, or over £41,865 yearly

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

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

2% on earnings above the PT

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

Page 10: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 8

National Insurance contributions (NICs) Statutory payments and Student Loan deductions PAYE Income TaxEarnings details Contributions details Statutory payments Student Loan deductions K Codes only K Codes only K Codes only

Weeknumber forweekly pay or Month number for monthly pay

Date of paymentDD MM YYYY

NICs Category Letter(RT2 Q20)

Gross earnings for NICs(RT2 Q20)

£ p

Gross earnings for NICs year to date(RT2 Q21)

£ p

Earnings at the Lower Earnings Limit (LEL), where earnings are equal to or exceed the LEL in this pay period(RT2 Q21)

1a £

Earnings above the LEL up to and including the Primary Threshold (PT) in this pay period(RT2 Q21)

1b £ p

Earnings above the PT up to and including the Upper Accrual Point (UAP) in this pay period(RT2 Q21)

1c £ p

Earnings above the UAP up to and including the Upper Earnings Limit (UEL) in this pay period(RT2 Q21)

1d £ p

Total of employers contributions in this pay period. Mark minus amounts ‘R’(RT2 Q20)

1e £ p

Total of employer’s contributions year to date(RT2 Q21)

£ p

Total employee’s contributions this period. (RT2 Q20)

1f £ p

Total employee’s contributions year to date(RT2 Q21)

£ p

Statutory Maternity Pay (SMP) year to date. Include the SMP which is already included in the figure at column 2 (RT2 Q19)

1h £ p

Ordinary Statutory Paternity Pay (OSPP) year to date. Include the OSPP which is already included in the figure at column 2 (RT2 Q19)

1i £ p

Additional Statutory Paternity Pay (ASSP) year to date. Include the ASSP which is already included in the figure at column 2 (RT2 Q19)

1j £ p

Statutory Adoption Pay (SAP) year to date. Include the SAP which is already included in the figure at column 2 (RT2 Q19)

1k £ p

Student Loan deductions made in this pay period (whole pounds only) (RT2 Q19)

1l £

Student Loan deductions made in the year to date (whole pounds only) (RT2 Q19)

£

Pay in the week or month including Statutory Payments (SSP/SMP/OSPP/ASPP/SAP)(RT2 Q19)

2 £ p

Total taxable pay year to date

3 £ p

Total free pay given to date for cumulative code or free pay in current period for a week1/month1 code**

4a £ p

Total additional pay year to date

4b £ p

Total taxable pay year to date (after free pay deducted or K code addition) (RT2 Q19)

5 £ p

Total tax deducted year to date

6 £ p

Tax due at end of current period(mark refunds ‘R’)

6a £ p

Regulatory Limit: 50% of column 2

6b £ p

Tax deducted or refunded in the week or month (mark refunds ‘R’)(RT2 Q19)

7 £ p

Tax deducted or refunded in total for year to date (RT2 Q19)

£ p

Tax not deducted owing to the Regulatory Limit

8 £ p

Week 1

Week 2

Week 3

Week 4

Month 1 total

Week 5

Week 6

Week 7

Week 8

Month 2 total

Week 9

Week 10

Week 11

Week 12

Week 13

Month 3 total

Quarter 1 totals***

Week 14

Week 15

Week 16

Week 17

Month 4 total

Week 18

Week 19

Week 20

Week 21

Month 5 total

Week 22

Week 23

Week 24

Week 25

Week 26

Month 6 total

Quarter 2 totals***

Surname (RT2 Q1)

First name(s) (RT2 Q1)

National Insurance number (RT2 Q2)

Date of birth DD MM YYYY (RT2 Q3)

Current gender (tick one box) (RT2 Q4)

Male Female

Works payroll number (RT2 Q9)

Date your employee started DD MM YYYY

Date your employee left if applicable (RT2 Q24)

RT11 – Deductions working sheet for the tax year starting 6 April and ending 5 April the following year

Your employee’s details

RT11 HMRC 02/14

Tax codes

Quarter 1 tax code Week 1/Month 1 (Y/N)

Quarter 2 tax code Week 1/Month 1 (Y/N)

Quarter 3 tax code Week 1/Month 1 (Y/N)

Quarter 4 tax code Week 1/Month 1 (Y/N)

Please turn over

Do you need to make Student Loan deductions?You should tick Yes if your employee has a

Student Loan which is not fully repaid and they

left a course of UK higher education before last

6 April and they received their first Student Loan

instalment on or after September 1998.

Yes No (tick one box)

If Yes, at what rate of interest?

. %

** If the amount in column 4a is more than the amount in column 3, leave column 5 blank.

*** The quarter totals should be used to fill in form RT2 questions 19, 20 and 21.

A monthly paid male employee in your Contracted-out Salary Related Scheme earns £983.90, payable on 29 April 2014 (tax month 1).

NICs are due under Monthly Table letter D.

Primary (employee’s) contributions:

983.90 – 663 (PT) x 10.6% = 320.90 x 10.6% = 34.015 = £34.01

Less employee’s NICs rebate due on earnings between the LEL and the PT: 663 (PT) – 481 (LEL) x 1.4% = 182 x 1.4% = 2.548 = £2.55

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

£34.01 – £2.55 = £31.46

Secondary (employer’s) contributions:

983.90 – 663 (ST) x 10.4% = 320.90 x 10.4% = 33.373 = £33.37

Less employer’s NICs rebate due on earnings between the LEL and the ST: 663 (ST) – 481 (LEL) x 3.4 % = 182 x 3.4% = 6.188 = £6.19

Secondary (employer’s) contributions after offset of NICs rebate to be entered in column 1e of form RT11: £33.37 - £6.19 = £27.18

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

£31.46 + £27.18 = £58.64

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

Extract from form RT11

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

29/04/2014 D 983 90 983 90 481 182 00 320 90 0 00 27 18 27 18 31 46 31 46

Page 11: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 9

National Insurance contributions (NICs) Statutory payments and Student Loan deductions PAYE Income TaxEarnings details Contributions details Statutory payments Student Loan deductions K Codes only K Codes only K Codes only

Weeknumber forweekly pay or Month number for monthly pay

Date of paymentDD MM YYYY

NICs Category Letter(RT2 Q20)

Gross earnings for NICs(RT2 Q20)

£ p

Gross earnings for NICs year to date(RT2 Q21)

£ p

Earnings at the Lower Earnings Limit (LEL), where earnings are equal to or exceed the LEL in this pay period(RT2 Q21)

1a £

Earnings above the LEL up to and including the Primary Threshold (PT) in this pay period(RT2 Q21)

1b £ p

Earnings above the PT up to and including the Upper Accrual Point (UAP) in this pay period(RT2 Q21)

1c £ p

Earnings above the UAP up to and including the Upper Earnings Limit (UEL) in this pay period(RT2 Q21)

1d £ p

Total of employers contributions in this pay period. Mark minus amounts ‘R’(RT2 Q20)

1e £ p

Total of employer’s contributions year to date(RT2 Q21)

£ p

Total employee’s contributions this period. (RT2 Q20)

1f £ p

Total employee’s contributions year to date(RT2 Q21)

£ p

Statutory Maternity Pay (SMP) year to date. Include the SMP which is already included in the figure at column 2 (RT2 Q19)

1h £ p

Ordinary Statutory Paternity Pay (OSPP) year to date. Include the OSPP which is already included in the figure at column 2 (RT2 Q19)

1i £ p

Additional Statutory Paternity Pay (ASSP) year to date. Include the ASSP which is already included in the figure at column 2 (RT2 Q19)

1j £ p

Statutory Adoption Pay (SAP) year to date. Include the SAP which is already included in the figure at column 2 (RT2 Q19)

1k £ p

Student Loan deductions made in this pay period (whole pounds only) (RT2 Q19)

1l £

Student Loan deductions made in the year to date (whole pounds only) (RT2 Q19)

£

Pay in the week or month including Statutory Payments (SSP/SMP/OSPP/ASPP/SAP)(RT2 Q19)

2 £ p

Total taxable pay year to date

3 £ p

Total free pay given to date for cumulative code or free pay in current period for a week1/month1 code**

4a £ p

Total additional pay year to date

4b £ p

Total taxable pay year to date (after free pay deducted or K code addition) (RT2 Q19)

5 £ p

Total tax deducted year to date

6 £ p

Tax due at end of current period(mark refunds ‘R’)

6a £ p

Regulatory Limit: 50% of column 2

6b £ p

Tax deducted or refunded in the week or month (mark refunds ‘R’)(RT2 Q19)

7 £ p

Tax deducted or refunded in total for year to date (RT2 Q19)

£ p

Tax not deducted owing to the Regulatory Limit

8 £ p

Week 1

Week 2

Week 3

Week 4

Month 1 total

Week 5

Week 6

Week 7

Week 8

Month 2 total

Week 9

Week 10

Week 11

Week 12

Week 13

Month 3 total

Quarter 1 totals***

Week 14

Week 15

Week 16

Week 17

Month 4 total

Week 18

Week 19

Week 20

Week 21

Month 5 total

Week 22

Week 23

Week 24

Week 25

Week 26

Month 6 total

Quarter 2 totals***

Surname (RT2 Q1)

First name(s) (RT2 Q1)

National Insurance number (RT2 Q2)

Date of birth DD MM YYYY (RT2 Q3)

Current gender (tick one box) (RT2 Q4)

Male Female

Works payroll number (RT2 Q9)

Date your employee started DD MM YYYY

Date your employee left if applicable (RT2 Q24)

RT11 – Deductions working sheet for the tax year starting 6 April and ending 5 April the following year

Your employee’s details

RT11 HMRC 02/14

Tax codes

Quarter 1 tax code Week 1/Month 1 (Y/N)

Quarter 2 tax code Week 1/Month 1 (Y/N)

Quarter 3 tax code Week 1/Month 1 (Y/N)

Quarter 4 tax code Week 1/Month 1 (Y/N)

Please turn over

Do you need to make Student Loan deductions?You should tick Yes if your employee has a

Student Loan which is not fully repaid and they

left a course of UK higher education before last

6 April and they received their first Student Loan

instalment on or after September 1998.

Yes No (tick one box)

If Yes, at what rate of interest?

. %

** If the amount in column 4a is more than the amount in column 3, leave column 5 blank.

*** The quarter totals should be used to fill in form RT2 questions 19, 20 and 21.

29/04/2014 D 887 15 887 15 481 182 00 222 00 0 00 17 11 17 11 21 19 21 19

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

885 481 182.00 222.00 0.00 17.11 21.19 38.30

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

Example

A monthly paid male employee in contracted-out employment earns £887.15, payable on 29 April 2014 (tax month 1).

NICs are due under monthly Table letter D. The nearest lower figure to £887.15 is £885. Record the figures shown in the table onto the employee’s form RT11

Extract from monthly Table letter D

Extract from form RT11

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

Page 12: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 10

Table letter D

Use this table for:

employees in your Contracted-out Salary Related Scheme, who are age 16 or over and under State Pension age.

Do not use this table for:

• any year other than 2014–15

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

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

• employees in your Contracted-out Salary Related Scheme for whom you hold form CA2700 (see Table letter L).

Completing form RT11 Deductions working sheet or substitute

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

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

If the employee’s total earnings fall between the LEL and the UEL and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL, see page 97.

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

Weekly table for Contracted-out Salary Related standard rate contributions for use from 6 April 2014 to 5 April 2015

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Up to and including £110.99

No NIC liability, make no entries on form RT11

111 111 0.00 0.00 0.00 0.00 0.00 0.00112 111 1.00 0.00 0.00 R 0.07 0.00 R 0.07113 111 2.00 0.00 0.00 R 0.11 0.00 R 0.11114 111 3.00 0.00 0.00 R 0.17 0.00 R 0.17115 111 4.00 0.00 0.00 R 0.21 0.00 R 0.21

116 111 5.00 0.00 0.00 R 0.27 0.00 R 0.27117 111 6.00 0.00 0.00 R 0.31 0.00 R 0.31118 111 7.00 0.00 0.00 R 0.35 0.00 R 0.35119 111 8.00 0.00 0.00 R 0.41 0.00 R 0.41120 111 9.00 0.00 0.00 R 0.45 0.00 R 0.45

121 111 10.00 0.00 0.00 R 0.51 0.00 R 0.51122 111 11.00 0.00 0.00 R 0.55 0.00 R 0.55123 111 12.00 0.00 0.00 R 0.59 0.00 R 0.59124 111 13.00 0.00 0.00 R 0.65 0.00 R 0.65125 111 14.00 0.00 0.00 R 0.69 0.00 R 0.69

126 111 15.00 0.00 0.00 R 0.75 0.00 R 0.75127 111 16.00 0.00 0.00 R 0.79 0.00 R 0.79128 111 17.00 0.00 0.00 R 0.83 0.00 R 0.83129 111 18.00 0.00 0.00 R 0.89 0.00 R 0.89130 111 19.00 0.00 0.00 R 0.93 0.00 R 0.93

Page 13: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 11

Table letter DWeekly table

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

131 111 20.00 0.00 0.00 R 0.99 0.00 R 0.99132 111 21.00 0.00 0.00 R 1.03 0.00 R 1.03133 111 22.00 0.00 0.00 R 1.07 0.00 R 1.07134 111 23.00 0.00 0.00 R 1.13 0.00 R 1.13135 111 24.00 0.00 0.00 R 1.17 0.00 R 1.17

136 111 25.00 0.00 0.00 R 1.23 0.00 R 1.23137 111 26.00 0.00 0.00 R 1.27 0.00 R 1.27138 111 27.00 0.00 0.00 R 1.31 0.00 R 1.31139 111 28.00 0.00 0.00 R 1.37 0.00 R 1.37140 111 29.00 0.00 0.00 R 1.41 0.00 R 1.41

141 111 30.00 0.00 0.00 R 1.47 0.00 R 1.47142 111 31.00 0.00 0.00 R 1.51 0.00 R 1.51143 111 32.00 0.00 0.00 R 1.55 0.00 R 1.55144 111 33.00 0.00 0.00 R 1.61 0.00 R 1.61145 111 34.00 0.00 0.00 R 1.65 0.00 R 1.65

146 111 35.00 0.00 0.00 R 1.71 0.00 R 1.71147 111 36.00 0.00 0.00 R 1.75 0.00 R 1.75148 111 37.00 0.00 0.00 R 1.79 0.00 R 1.79149 111 38.00 0.00 0.00 R 1.85 0.00 R 1.85150 111 39.00 0.00 0.00 R 1.89 0.00 R 1.89

151 111 40.00 0.00 0.00 R 1.95 0.00 R 1.95152 111 41.00 0.00 0.00 R 1.99 0.00 R 1.99153 111 42.00 0.00 0.00 R 2.02 0.00 R 2.02154 111 42.00 1.00 0.00 R 1.70 0.00 R 1.70155 111 42.00 2.00 0.00 R 1.50 0.00 R 1.50

156 111 42.00 3.00 0.00 R 1.29 0.00 R 1.29157 111 42.00 4.00 0.00 R 1.07 0.00 R 1.07158 111 42.00 5.00 0.00 R 0.87 0.00 R 0.87159 111 42.00 6.00 0.00 R 0.75 0.10 R 0.65160 111 42.00 7.00 0.00 R 0.65 0.20 R 0.45

161 111 42.00 8.00 0.00 R 0.55 0.31 R 0.24162 111 42.00 9.00 0.00 R 0.44 0.42 R 0.02163 111 42.00 10.00 0.00 R 0.34 0.52 0.18164 111 42.00 11.00 0.00 R 0.23 0.63 0.40165 111 42.00 12.00 0.00 R 0.13 0.73 0.60

166 111 42.00 13.00 0.00 R 0.03 0.84 0.81167 111 42.00 14.00 0.00 0.08 0.95 1.03168 111 42.00 15.00 0.00 0.18 1.05 1.23169 111 42.00 16.00 0.00 0.29 1.16 1.45170 111 42.00 17.00 0.00 0.39 1.26 1.65

171 111 42.00 18.00 0.00 0.49 1.37 1.86172 111 42.00 19.00 0.00 0.60 1.48 2.08173 111 42.00 20.00 0.00 0.70 1.58 2.28174 111 42.00 21.00 0.00 0.81 1.69 2.50175 111 42.00 22.00 0.00 0.91 1.79 2.70

176 111 42.00 23.00 0.00 1.01 1.90 2.91177 111 42.00 24.00 0.00 1.12 2.01 3.13178 111 42.00 25.00 0.00 1.22 2.11 3.33179 111 42.00 26.00 0.00 1.33 2.22 3.55180 111 42.00 27.00 0.00 1.43 2.32 3.75

181 111 42.00 28.00 0.00 1.53 2.43 3.96182 111 42.00 29.00 0.00 1.64 2.54 4.18183 111 42.00 30.00 0.00 1.74 2.64 4.38184 111 42.00 31.00 0.00 1.85 2.75 4.60185 111 42.00 32.00 0.00 1.95 2.85 4.80

Page 14: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 12

Weekly tableTable letter D

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

186 111 42.00 33.00 0.00 2.05 2.96 5.01187 111 42.00 34.00 0.00 2.16 3.07 5.23188 111 42.00 35.00 0.00 2.26 3.17 5.43189 111 42.00 36.00 0.00 2.37 3.28 5.65190 111 42.00 37.00 0.00 2.47 3.38 5.85

191 111 42.00 38.00 0.00 2.57 3.49 6.06192 111 42.00 39.00 0.00 2.68 3.60 6.28193 111 42.00 40.00 0.00 2.78 3.70 6.48194 111 42.00 41.00 0.00 2.89 3.81 6.70195 111 42.00 42.00 0.00 2.99 3.91 6.90

196 111 42.00 43.00 0.00 3.09 4.02 7.11197 111 42.00 44.00 0.00 3.20 4.13 7.33198 111 42.00 45.00 0.00 3.30 4.23 7.53199 111 42.00 46.00 0.00 3.41 4.34 7.75200 111 42.00 47.00 0.00 3.51 4.44 7.95

201 111 42.00 48.00 0.00 3.61 4.55 8.16202 111 42.00 49.00 0.00 3.72 4.66 8.38203 111 42.00 50.00 0.00 3.82 4.76 8.58204 111 42.00 51.00 0.00 3.93 4.87 8.80205 111 42.00 52.00 0.00 4.03 4.97 9.00

206 111 42.00 53.00 0.00 4.13 5.08 9.21207 111 42.00 54.00 0.00 4.24 5.19 9.43208 111 42.00 55.00 0.00 4.34 5.29 9.63209 111 42.00 56.00 0.00 4.45 5.40 9.85210 111 42.00 57.00 0.00 4.55 5.50 10.05

211 111 42.00 58.00 0.00 4.65 5.61 10.26212 111 42.00 59.00 0.00 4.76 5.72 10.48213 111 42.00 60.00 0.00 4.86 5.82 10.68214 111 42.00 61.00 0.00 4.97 5.93 10.90215 111 42.00 62.00 0.00 5.07 6.03 11.10

216 111 42.00 63.00 0.00 5.17 6.14 11.31217 111 42.00 64.00 0.00 5.28 6.25 11.53218 111 42.00 65.00 0.00 5.38 6.35 11.73219 111 42.00 66.00 0.00 5.49 6.46 11.95220 111 42.00 67.00 0.00 5.59 6.56 12.15

221 111 42.00 68.00 0.00 5.69 6.67 12.36222 111 42.00 69.00 0.00 5.80 6.78 12.58223 111 42.00 70.00 0.00 5.90 6.88 12.78224 111 42.00 71.00 0.00 6.01 6.99 13.00225 111 42.00 72.00 0.00 6.11 7.09 13.20

226 111 42.00 73.00 0.00 6.21 7.20 13.41227 111 42.00 74.00 0.00 6.32 7.31 13.63228 111 42.00 75.00 0.00 6.42 7.41 13.83229 111 42.00 76.00 0.00 6.53 7.52 14.05230 111 42.00 77.00 0.00 6.63 7.62 14.25

231 111 42.00 78.00 0.00 6.73 7.73 14.46232 111 42.00 79.00 0.00 6.84 7.84 14.68233 111 42.00 80.00 0.00 6.94 7.94 14.88234 111 42.00 81.00 0.00 7.05 8.05 15.10235 111 42.00 82.00 0.00 7.15 8.15 15.30

236 111 42.00 83.00 0.00 7.25 8.26 15.51237 111 42.00 84.00 0.00 7.36 8.37 15.73238 111 42.00 85.00 0.00 7.46 8.47 15.93239 111 42.00 86.00 0.00 7.57 8.58 16.15240 111 42.00 87.00 0.00 7.67 8.68 16.35

Page 15: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 13

Table letter DWeekly table

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

241 111 42.00 88.00 0.00 7.77 8.79 16.56242 111 42.00 89.00 0.00 7.88 8.90 16.78243 111 42.00 90.00 0.00 7.98 9.00 16.98244 111 42.00 91.00 0.00 8.09 9.11 17.20245 111 42.00 92.00 0.00 8.19 9.21 17.40

246 111 42.00 93.00 0.00 8.29 9.32 17.61247 111 42.00 94.00 0.00 8.40 9.43 17.83248 111 42.00 95.00 0.00 8.50 9.53 18.03249 111 42.00 96.00 0.00 8.61 9.64 18.25250 111 42.00 97.00 0.00 8.71 9.74 18.45

251 111 42.00 98.00 0.00 8.81 9.85 18.66252 111 42.00 99.00 0.00 8.92 9.96 18.88253 111 42.00 100.00 0.00 9.02 10.06 19.08254 111 42.00 101.00 0.00 9.13 10.17 19.30255 111 42.00 102.00 0.00 9.23 10.27 19.50

256 111 42.00 103.00 0.00 9.33 10.38 19.71257 111 42.00 104.00 0.00 9.44 10.49 19.93258 111 42.00 105.00 0.00 9.54 10.59 20.13259 111 42.00 106.00 0.00 9.65 10.70 20.35260 111 42.00 107.00 0.00 9.75 10.80 20.55

261 111 42.00 108.00 0.00 9.85 10.91 20.76262 111 42.00 109.00 0.00 9.96 11.02 20.98263 111 42.00 110.00 0.00 10.06 11.12 21.18264 111 42.00 111.00 0.00 10.17 11.23 21.40265 111 42.00 112.00 0.00 10.27 11.33 21.60

266 111 42.00 113.00 0.00 10.37 11.44 21.81267 111 42.00 114.00 0.00 10.48 11.55 22.03268 111 42.00 115.00 0.00 10.58 11.65 22.23269 111 42.00 116.00 0.00 10.69 11.76 22.45270 111 42.00 117.00 0.00 10.79 11.86 22.65

271 111 42.00 118.00 0.00 10.89 11.97 22.86272 111 42.00 119.00 0.00 11.00 12.08 23.08273 111 42.00 120.00 0.00 11.10 12.18 23.28274 111 42.00 121.00 0.00 11.21 12.29 23.50275 111 42.00 122.00 0.00 11.31 12.39 23.70

276 111 42.00 123.00 0.00 11.41 12.50 23.91277 111 42.00 124.00 0.00 11.52 12.61 24.13278 111 42.00 125.00 0.00 11.62 12.71 24.33279 111 42.00 126.00 0.00 11.73 12.82 24.55280 111 42.00 127.00 0.00 11.83 12.92 24.75

281 111 42.00 128.00 0.00 11.93 13.03 24.96282 111 42.00 129.00 0.00 12.04 13.14 25.18283 111 42.00 130.00 0.00 12.14 13.24 25.38284 111 42.00 131.00 0.00 12.25 13.35 25.60285 111 42.00 132.00 0.00 12.35 13.45 25.80

286 111 42.00 133.00 0.00 12.45 13.56 26.01287 111 42.00 134.00 0.00 12.56 13.67 26.23288 111 42.00 135.00 0.00 12.66 13.77 26.43289 111 42.00 136.00 0.00 12.77 13.88 26.65290 111 42.00 137.00 0.00 12.87 13.98 26.85

291 111 42.00 138.00 0.00 12.97 14.09 27.06292 111 42.00 139.00 0.00 13.08 14.20 27.28293 111 42.00 140.00 0.00 13.18 14.30 27.48294 111 42.00 141.00 0.00 13.29 14.41 27.70295 111 42.00 142.00 0.00 13.39 14.51 27.90

Page 16: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 14 Page 14

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly tableTable letter D

296 111 42.00 143.00 0.00 13.49 14.62 28.11297 111 42.00 144.00 0.00 13.60 14.73 28.33298 111 42.00 145.00 0.00 13.70 14.83 28.53299 111 42.00 146.00 0.00 13.81 14.94 28.75300 111 42.00 147.00 0.00 13.91 15.04 28.95

301 111 42.00 148.00 0.00 14.01 15.15 29.16302 111 42.00 149.00 0.00 14.12 15.26 29.38303 111 42.00 150.00 0.00 14.22 15.36 29.58304 111 42.00 151.00 0.00 14.33 15.47 29.80305 111 42.00 152.00 0.00 14.43 15.57 30.00

306 111 42.00 153.00 0.00 14.53 15.68 30.21307 111 42.00 154.00 0.00 14.64 15.79 30.43308 111 42.00 155.00 0.00 14.74 15.89 30.63309 111 42.00 156.00 0.00 14.85 16.00 30.85310 111 42.00 157.00 0.00 14.95 16.10 31.05

311 111 42.00 158.00 0.00 15.05 16.21 31.26312 111 42.00 159.00 0.00 15.16 16.32 31.48313 111 42.00 160.00 0.00 15.26 16.42 31.68314 111 42.00 161.00 0.00 15.37 16.53 31.90315 111 42.00 162.00 0.00 15.47 16.63 32.10

316 111 42.00 163.00 0.00 15.57 16.74 32.31317 111 42.00 164.00 0.00 15.68 16.85 32.53318 111 42.00 165.00 0.00 15.78 16.95 32.73319 111 42.00 166.00 0.00 15.89 17.06 32.95320 111 42.00 167.00 0.00 15.99 17.16 33.15

321 111 42.00 168.00 0.00 16.09 17.27 33.36322 111 42.00 169.00 0.00 16.20 17.38 33.58323 111 42.00 170.00 0.00 16.30 17.48 33.78324 111 42.00 171.00 0.00 16.41 17.59 34.00325 111 42.00 172.00 0.00 16.51 17.69 34.20

326 111 42.00 173.00 0.00 16.61 17.80 34.41327 111 42.00 174.00 0.00 16.72 17.91 34.63328 111 42.00 175.00 0.00 16.82 18.01 34.83329 111 42.00 176.00 0.00 16.93 18.12 35.05

330 111 42.00 177.00 0.00 17.03 18.22 35.25331 111 42.00 178.00 0.00 17.13 18.33 35.46332 111 42.00 179.00 0.00 17.24 18.44 35.68333 111 42.00 180.00 0.00 17.34 18.54 35.88334 111 42.00 181.00 0.00 17.45 18.65 36.10335 111 42.00 182.00 0.00 17.55 18.75 36.30

336 111 42.00 183.00 0.00 17.65 18.86 36.51337 111 42.00 184.00 0.00 17.76 18.97 36.73338 111 42.00 185.00 0.00 17.86 19.07 36.93339 111 42.00 186.00 0.00 17.97 19.18 37.15340 111 42.00 187.00 0.00 18.07 19.28 37.35

341 111 42.00 188.00 0.00 18.17 19.39 37.56342 111 42.00 189.00 0.00 18.28 19.50 37.78343 111 42.00 190.00 0.00 18.38 19.60 37.98344 111 42.00 191.00 0.00 18.49 19.71 38.20345 111 42.00 192.00 0.00 18.59 19.81 38.40

346 111 42.00 193.00 0.00 18.69 19.92 38.61347 111 42.00 194.00 0.00 18.80 20.03 38.83348 111 42.00 195.00 0.00 18.90 20.13 39.03349 111 42.00 196.00 0.00 19.01 20.24 39.25350 111 42.00 197.00 0.00 19.11 20.34 39.45

Page 17: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 15

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter DWeekly table

351 111 42.00 198.00 0.00 19.21 20.45 39.66352 111 42.00 199.00 0.00 19.32 20.56 39.88353 111 42.00 200.00 0.00 19.42 20.66 40.08354 111 42.00 201.00 0.00 19.53 20.77 40.30355 111 42.00 202.00 0.00 19.63 20.87 40.50

356 111 42.00 203.00 0.00 19.73 20.98 40.71357 111 42.00 204.00 0.00 19.84 21.09 40.93358 111 42.00 205.00 0.00 19.94 21.19 41.13359 111 42.00 206.00 0.00 20.05 21.30 41.35360 111 42.00 207.00 0.00 20.15 21.40 41.55

361 111 42.00 208.00 0.00 20.25 21.51 41.76362 111 42.00 209.00 0.00 20.36 21.62 41.98363 111 42.00 210.00 0.00 20.46 21.72 42.18364 111 42.00 211.00 0.00 20.57 21.83 42.40365 111 42.00 212.00 0.00 20.67 21.93 42.60

366 111 42.00 213.00 0.00 20.77 22.04 42.81367 111 42.00 214.00 0.00 20.88 22.15 43.03368 111 42.00 215.00 0.00 20.98 22.25 43.23369 111 42.00 216.00 0.00 21.09 22.36 43.45370 111 42.00 217.00 0.00 21.19 22.46 43.65

371 111 42.00 218.00 0.00 21.29 22.57 43.86372 111 42.00 219.00 0.00 21.40 22.68 44.08373 111 42.00 220.00 0.00 21.50 22.78 44.28374 111 42.00 221.00 0.00 21.61 22.89 44.50375 111 42.00 222.00 0.00 21.71 22.99 44.70

376 111 42.00 223.00 0.00 21.81 23.10 44.91377 111 42.00 224.00 0.00 21.92 23.21 45.13378 111 42.00 225.00 0.00 22.02 23.31 45.33379 111 42.00 226.00 0.00 22.13 23.42 45.55380 111 42.00 227.00 0.00 22.23 23.52 45.75

381 111 42.00 228.00 0.00 22.33 23.63 45.96382 111 42.00 229.00 0.00 22.44 23.74 46.18383 111 42.00 230.00 0.00 22.54 23.84 46.38384 111 42.00 231.00 0.00 22.65 23.95 46.60385 111 42.00 232.00 0.00 22.75 24.05 46.80

386 111 42.00 233.00 0.00 22.85 24.16 47.01387 111 42.00 234.00 0.00 22.96 24.27 47.23388 111 42.00 235.00 0.00 23.06 24.37 47.43389 111 42.00 236.00 0.00 23.17 24.48 47.65390 111 42.00 237.00 0.00 23.27 24.58 47.85

391 111 42.00 238.00 0.00 23.37 24.69 48.06392 111 42.00 239.00 0.00 23.48 24.80 48.28393 111 42.00 240.00 0.00 23.58 24.90 48.48394 111 42.00 241.00 0.00 23.69 25.01 48.70395 111 42.00 242.00 0.00 23.79 25.11 48.90

396 111 42.00 243.00 0.00 23.89 25.22 49.11397 111 42.00 244.00 0.00 24.00 25.33 49.33398 111 42.00 245.00 0.00 24.10 25.43 49.53399 111 42.00 246.00 0.00 24.21 25.54 49.75400 111 42.00 247.00 0.00 24.31 25.64 49.95

401 111 42.00 248.00 0.00 24.41 25.75 50.16402 111 42.00 249.00 0.00 24.52 25.86 50.38403 111 42.00 250.00 0.00 24.62 25.96 50.58404 111 42.00 251.00 0.00 24.73 26.07 50.80405 111 42.00 252.00 0.00 24.83 26.17 51.00

Page 18: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 16

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly tableTable letter D

406 111 42.00 253.00 0.00 24.93 26.28 51.21407 111 42.00 254.00 0.00 25.04 26.39 51.43408 111 42.00 255.00 0.00 25.14 26.49 51.63409 111 42.00 256.00 0.00 25.25 26.60 51.85410 111 42.00 257.00 0.00 25.35 26.70 52.05

411 111 42.00 258.00 0.00 25.45 26.81 52.26412 111 42.00 259.00 0.00 25.56 26.92 52.48413 111 42.00 260.00 0.00 25.66 27.02 52.68414 111 42.00 261.00 0.00 25.77 27.13 52.90415 111 42.00 262.00 0.00 25.87 27.23 53.10

416 111 42.00 263.00 0.00 25.97 27.34 53.31417 111 42.00 264.00 0.00 26.08 27.45 53.53418 111 42.00 265.00 0.00 26.18 27.55 53.73419 111 42.00 266.00 0.00 26.29 27.66 53.95420 111 42.00 267.00 0.00 26.39 27.76 54.15

421 111 42.00 268.00 0.00 26.49 27.87 54.36422 111 42.00 269.00 0.00 26.60 27.98 54.58423 111 42.00 270.00 0.00 26.70 28.08 54.78424 111 42.00 271.00 0.00 26.81 28.19 55.00425 111 42.00 272.00 0.00 26.91 28.29 55.20

426 111 42.00 273.00 0.00 27.01 28.40 55.41427 111 42.00 274.00 0.00 27.12 28.51 55.63428 111 42.00 275.00 0.00 27.22 28.61 55.83429 111 42.00 276.00 0.00 27.33 28.72 56.05430 111 42.00 277.00 0.00 27.43 28.82 56.25

431 111 42.00 278.00 0.00 27.53 28.93 56.46432 111 42.00 279.00 0.00 27.64 29.04 56.68433 111 42.00 280.00 0.00 27.74 29.14 56.88434 111 42.00 281.00 0.00 27.85 29.25 57.10435 111 42.00 282.00 0.00 27.95 29.35 57.30

436 111 42.00 283.00 0.00 28.05 29.46 57.51437 111 42.00 284.00 0.00 28.16 29.57 57.73438 111 42.00 285.00 0.00 28.26 29.67 57.93439 111 42.00 286.00 0.00 28.37 29.78 58.15440 111 42.00 287.00 0.00 28.47 29.88 58.35

441 111 42.00 288.00 0.00 28.57 29.99 58.56442 111 42.00 289.00 0.00 28.68 30.10 58.78443 111 42.00 290.00 0.00 28.78 30.20 58.98444 111 42.00 291.00 0.00 28.89 30.31 59.20445 111 42.00 292.00 0.00 28.99 30.41 59.40

446 111 42.00 293.00 0.00 29.09 30.52 59.61447 111 42.00 294.00 0.00 29.20 30.63 59.83448 111 42.00 295.00 0.00 29.30 30.73 60.03449 111 42.00 296.00 0.00 29.41 30.84 60.25450 111 42.00 297.00 0.00 29.51 30.94 60.45

451 111 42.00 298.00 0.00 29.61 31.05 60.66452 111 42.00 299.00 0.00 29.72 31.16 60.88453 111 42.00 300.00 0.00 29.82 31.26 61.08454 111 42.00 301.00 0.00 29.93 31.37 61.30455 111 42.00 302.00 0.00 30.03 31.47 61.50

456 111 42.00 303.00 0.00 30.13 31.58 61.71457 111 42.00 304.00 0.00 30.24 31.69 61.93458 111 42.00 305.00 0.00 30.34 31.79 62.13459 111 42.00 306.00 0.00 30.45 31.90 62.35460 111 42.00 307.00 0.00 30.55 32.00 62.55

Page 19: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 17

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter DWeekly table

461 111 42.00 308.00 0.00 30.65 32.11 62.76462 111 42.00 309.00 0.00 30.76 32.22 62.98463 111 42.00 310.00 0.00 30.86 32.32 63.18464 111 42.00 311.00 0.00 30.97 32.43 63.40465 111 42.00 312.00 0.00 31.07 32.53 63.60

466 111 42.00 313.00 0.00 31.17 32.64 63.81467 111 42.00 314.00 0.00 31.28 32.75 64.03468 111 42.00 315.00 0.00 31.38 32.85 64.23469 111 42.00 316.00 0.00 31.49 32.96 64.45470 111 42.00 317.00 0.00 31.59 33.06 64.65

471 111 42.00 318.00 0.00 31.69 33.17 64.86472 111 42.00 319.00 0.00 31.80 33.28 65.08473 111 42.00 320.00 0.00 31.90 33.38 65.28474 111 42.00 321.00 0.00 32.01 33.49 65.50475 111 42.00 322.00 0.00 32.11 33.59 65.70

476 111 42.00 323.00 0.00 32.21 33.70 65.91477 111 42.00 324.00 0.00 32.32 33.81 66.13478 111 42.00 325.00 0.00 32.42 33.91 66.33479 111 42.00 326.00 0.00 32.53 34.02 66.55480 111 42.00 327.00 0.00 32.63 34.12 66.75

481 111 42.00 328.00 0.00 32.73 34.23 66.96482 111 42.00 329.00 0.00 32.84 34.34 67.18483 111 42.00 330.00 0.00 32.94 34.44 67.38484 111 42.00 331.00 0.00 33.05 34.55 67.60485 111 42.00 332.00 0.00 33.15 34.65 67.80

486 111 42.00 333.00 0.00 33.25 34.76 68.01487 111 42.00 334.00 0.00 33.36 34.87 68.23488 111 42.00 335.00 0.00 33.46 34.97 68.43489 111 42.00 336.00 0.00 33.57 35.08 68.65490 111 42.00 337.00 0.00 33.67 35.18 68.85

491 111 42.00 338.00 0.00 33.77 35.29 69.06492 111 42.00 339.00 0.00 33.88 35.40 69.28493 111 42.00 340.00 0.00 33.98 35.50 69.48494 111 42.00 341.00 0.00 34.09 35.61 69.70495 111 42.00 342.00 0.00 34.19 35.71 69.90

496 111 42.00 343.00 0.00 34.29 35.82 70.11497 111 42.00 344.00 0.00 34.40 35.93 70.33498 111 42.00 345.00 0.00 34.50 36.03 70.53499 111 42.00 346.00 0.00 34.61 36.14 70.75500 111 42.00 347.00 0.00 34.71 36.24 70.95

501 111 42.00 348.00 0.00 34.81 36.35 71.16502 111 42.00 349.00 0.00 34.92 36.46 71.38503 111 42.00 350.00 0.00 35.02 36.56 71.58504 111 42.00 351.00 0.00 35.13 36.67 71.80505 111 42.00 352.00 0.00 35.23 36.77 72.00

506 111 42.00 353.00 0.00 35.33 36.88 72.21507 111 42.00 354.00 0.00 35.44 36.99 72.43508 111 42.00 355.00 0.00 35.54 37.09 72.63509 111 42.00 356.00 0.00 35.65 37.20 72.85510 111 42.00 357.00 0.00 35.75 37.30 73.05

511 111 42.00 358.00 0.00 35.85 37.41 73.26512 111 42.00 359.00 0.00 35.96 37.52 73.48513 111 42.00 360.00 0.00 36.06 37.62 73.68514 111 42.00 361.00 0.00 36.17 37.73 73.90515 111 42.00 362.00 0.00 36.27 37.83 74.10

Page 20: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 18

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly tableTable letter D

516 111 42.00 363.00 0.00 36.37 37.94 74.31517 111 42.00 364.00 0.00 36.48 38.05 74.53518 111 42.00 365.00 0.00 36.58 38.15 74.73519 111 42.00 366.00 0.00 36.69 38.26 74.95520 111 42.00 367.00 0.00 36.79 38.36 75.15

521 111 42.00 368.00 0.00 36.89 38.47 75.36522 111 42.00 369.00 0.00 37.00 38.58 75.58523 111 42.00 370.00 0.00 37.10 38.68 75.78524 111 42.00 371.00 0.00 37.21 38.79 76.00525 111 42.00 372.00 0.00 37.31 38.89 76.20

526 111 42.00 373.00 0.00 37.41 39.00 76.41527 111 42.00 374.00 0.00 37.52 39.11 76.63528 111 42.00 375.00 0.00 37.62 39.21 76.83529 111 42.00 376.00 0.00 37.73 39.32 77.05530 111 42.00 377.00 0.00 37.83 39.42 77.25

531 111 42.00 378.00 0.00 37.93 39.53 77.46532 111 42.00 379.00 0.00 38.04 39.64 77.68533 111 42.00 380.00 0.00 38.14 39.74 77.88534 111 42.00 381.00 0.00 38.25 39.85 78.10535 111 42.00 382.00 0.00 38.35 39.95 78.30

536 111 42.00 383.00 0.00 38.45 40.06 78.51537 111 42.00 384.00 0.00 38.56 40.17 78.73538 111 42.00 385.00 0.00 38.66 40.27 78.93539 111 42.00 386.00 0.00 38.77 40.38 79.15540 111 42.00 387.00 0.00 38.87 40.48 79.35

541 111 42.00 388.00 0.00 38.97 40.59 79.56542 111 42.00 389.00 0.00 39.08 40.70 79.78543 111 42.00 390.00 0.00 39.18 40.80 79.98544 111 42.00 391.00 0.00 39.29 40.91 80.20545 111 42.00 392.00 0.00 39.39 41.01 80.40

546 111 42.00 393.00 0.00 39.49 41.12 80.61547 111 42.00 394.00 0.00 39.60 41.23 80.83548 111 42.00 395.00 0.00 39.70 41.33 81.03549 111 42.00 396.00 0.00 39.81 41.44 81.25550 111 42.00 397.00 0.00 39.91 41.54 81.45

551 111 42.00 398.00 0.00 40.01 41.65 81.66552 111 42.00 399.00 0.00 40.12 41.76 81.88553 111 42.00 400.00 0.00 40.22 41.86 82.08554 111 42.00 401.00 0.00 40.33 41.97 82.30555 111 42.00 402.00 0.00 40.43 42.07 82.50

556 111 42.00 403.00 0.00 40.53 42.18 82.71557 111 42.00 404.00 0.00 40.64 42.29 82.93558 111 42.00 405.00 0.00 40.74 42.39 83.13559 111 42.00 406.00 0.00 40.85 42.50 83.35560 111 42.00 407.00 0.00 40.95 42.60 83.55

561 111 42.00 408.00 0.00 41.05 42.71 83.76562 111 42.00 409.00 0.00 41.16 42.82 83.98563 111 42.00 410.00 0.00 41.26 42.92 84.18564 111 42.00 411.00 0.00 41.37 43.03 84.40565 111 42.00 412.00 0.00 41.47 43.13 84.60

566 111 42.00 413.00 0.00 41.57 43.24 84.81567 111 42.00 414.00 0.00 41.68 43.35 85.03568 111 42.00 415.00 0.00 41.78 43.45 85.23569 111 42.00 416.00 0.00 41.89 43.56 85.45570 111 42.00 417.00 0.00 41.99 43.66 85.65

Page 21: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 19

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter DWeekly table

571 111 42.00 418.00 0.00 42.09 43.77 85.86572 111 42.00 419.00 0.00 42.20 43.88 86.08573 111 42.00 420.00 0.00 42.30 43.98 86.28574 111 42.00 421.00 0.00 42.41 44.09 86.50575 111 42.00 422.00 0.00 42.51 44.19 86.70

576 111 42.00 423.00 0.00 42.61 44.30 86.91577 111 42.00 424.00 0.00 42.72 44.41 87.13578 111 42.00 425.00 0.00 42.82 44.51 87.33579 111 42.00 426.00 0.00 42.93 44.62 87.55580 111 42.00 427.00 0.00 43.03 44.72 87.75

581 111 42.00 428.00 0.00 43.13 44.83 87.96582 111 42.00 429.00 0.00 43.24 44.94 88.18583 111 42.00 430.00 0.00 43.34 45.04 88.38584 111 42.00 431.00 0.00 43.45 45.15 88.60585 111 42.00 432.00 0.00 43.55 45.25 88.80

586 111 42.00 433.00 0.00 43.65 45.36 89.01587 111 42.00 434.00 0.00 43.76 45.47 89.23588 111 42.00 435.00 0.00 43.86 45.57 89.43589 111 42.00 436.00 0.00 43.97 45.68 89.65590 111 42.00 437.00 0.00 44.07 45.78 89.85

591 111 42.00 438.00 0.00 44.17 45.89 90.06592 111 42.00 439.00 0.00 44.28 46.00 90.28593 111 42.00 440.00 0.00 44.38 46.10 90.48594 111 42.00 441.00 0.00 44.49 46.21 90.70595 111 42.00 442.00 0.00 44.59 46.31 90.90

596 111 42.00 443.00 0.00 44.69 46.42 91.11597 111 42.00 444.00 0.00 44.80 46.53 91.33598 111 42.00 445.00 0.00 44.90 46.63 91.53599 111 42.00 446.00 0.00 45.01 46.74 91.75600 111 42.00 447.00 0.00 45.11 46.84 91.95

601 111 42.00 448.00 0.00 45.21 46.95 92.16602 111 42.00 449.00 0.00 45.32 47.06 92.38603 111 42.00 450.00 0.00 45.42 47.16 92.58604 111 42.00 451.00 0.00 45.53 47.27 92.80605 111 42.00 452.00 0.00 45.63 47.37 93.00

606 111 42.00 453.00 0.00 45.73 47.48 93.21607 111 42.00 454.00 0.00 45.84 47.59 93.43608 111 42.00 455.00 0.00 45.94 47.69 93.63609 111 42.00 456.00 0.00 46.05 47.80 93.85610 111 42.00 457.00 0.00 46.15 47.90 94.05

611 111 42.00 458.00 0.00 46.25 48.01 94.26612 111 42.00 459.00 0.00 46.36 48.12 94.48613 111 42.00 460.00 0.00 46.46 48.22 94.68614 111 42.00 461.00 0.00 46.57 48.33 94.90615 111 42.00 462.00 0.00 46.67 48.43 95.10

616 111 42.00 463.00 0.00 46.77 48.54 95.31617 111 42.00 464.00 0.00 46.88 48.65 95.53618 111 42.00 465.00 0.00 46.98 48.75 95.73619 111 42.00 466.00 0.00 47.09 48.86 95.95620 111 42.00 467.00 0.00 47.19 48.96 96.15

621 111 42.00 468.00 0.00 47.29 49.07 96.36622 111 42.00 469.00 0.00 47.40 49.18 96.58623 111 42.00 470.00 0.00 47.50 49.28 96.78624 111 42.00 471.00 0.00 47.61 49.39 97.00625 111 42.00 472.00 0.00 47.71 49.49 97.20

Page 22: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 20

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly tableTable letter D

626 111 42.00 473.00 0.00 47.81 49.60 97.41627 111 42.00 474.00 0.00 47.92 49.71 97.63628 111 42.00 475.00 0.00 48.02 49.81 97.83629 111 42.00 476.00 0.00 48.13 49.92 98.05630 111 42.00 477.00 0.00 48.23 50.02 98.25

631 111 42.00 478.00 0.00 48.33 50.13 98.46632 111 42.00 479.00 0.00 48.44 50.24 98.68633 111 42.00 480.00 0.00 48.54 50.34 98.88634 111 42.00 481.00 0.00 48.65 50.45 99.10635 111 42.00 482.00 0.00 48.75 50.55 99.30

636 111 42.00 483.00 0.00 48.85 50.66 99.51637 111 42.00 484.00 0.00 48.96 50.77 99.73638 111 42.00 485.00 0.00 49.06 50.87 99.93639 111 42.00 486.00 0.00 49.17 50.98 100.15640 111 42.00 487.00 0.00 49.27 51.08 100.35

641 111 42.00 488.00 0.00 49.37 51.19 100.56642 111 42.00 489.00 0.00 49.48 51.30 100.78643 111 42.00 490.00 0.00 49.58 51.40 100.98644 111 42.00 491.00 0.00 49.69 51.51 101.20645 111 42.00 492.00 0.00 49.79 51.61 101.40

646 111 42.00 493.00 0.00 49.89 51.72 101.61647 111 42.00 494.00 0.00 50.00 51.83 101.83648 111 42.00 495.00 0.00 50.10 51.93 102.03649 111 42.00 496.00 0.00 50.21 52.04 102.25650 111 42.00 497.00 0.00 50.31 52.14 102.45

651 111 42.00 498.00 0.00 50.41 52.25 102.66652 111 42.00 499.00 0.00 50.52 52.36 102.88653 111 42.00 500.00 0.00 50.62 52.46 103.08654 111 42.00 501.00 0.00 50.73 52.57 103.30655 111 42.00 502.00 0.00 50.83 52.67 103.50

656 111 42.00 503.00 0.00 50.93 52.78 103.71657 111 42.00 504.00 0.00 51.04 52.89 103.93658 111 42.00 505.00 0.00 51.14 52.99 104.13659 111 42.00 506.00 0.00 51.25 53.10 104.35660 111 42.00 507.00 0.00 51.35 53.20 104.55

661 111 42.00 508.00 0.00 51.45 53.31 104.76662 111 42.00 509.00 0.00 51.56 53.42 104.98663 111 42.00 510.00 0.00 51.66 53.52 105.18664 111 42.00 511.00 0.00 51.77 53.63 105.40665 111 42.00 512.00 0.00 51.87 53.73 105.60

666 111 42.00 513.00 0.00 51.97 53.84 105.81667 111 42.00 514.00 0.00 52.08 53.95 106.03668 111 42.00 515.00 0.00 52.18 54.05 106.23669 111 42.00 516.00 0.00 52.29 54.16 106.45670 111 42.00 517.00 0.00 52.39 54.26 106.65

671 111 42.00 518.00 0.00 52.49 54.37 106.86672 111 42.00 519.00 0.00 52.60 54.48 107.08673 111 42.00 520.00 0.00 52.70 54.58 107.28674 111 42.00 521.00 0.00 52.81 54.69 107.50675 111 42.00 522.00 0.00 52.91 54.79 107.70

676 111 42.00 523.00 0.00 53.01 54.90 107.91677 111 42.00 524.00 0.00 53.12 55.01 108.13678 111 42.00 525.00 0.00 53.22 55.11 108.33679 111 42.00 526.00 0.00 53.33 55.22 108.55680 111 42.00 527.00 0.00 53.43 55.32 108.75

Page 23: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 21

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter DWeekly table

681 111 42.00 528.00 0.00 53.53 55.43 108.96682 111 42.00 529.00 0.00 53.64 55.54 109.18683 111 42.00 530.00 0.00 53.74 55.64 109.38684 111 42.00 531.00 0.00 53.85 55.75 109.60685 111 42.00 532.00 0.00 53.95 55.85 109.80

686 111 42.00 533.00 0.00 54.05 55.96 110.01687 111 42.00 534.00 0.00 54.16 56.07 110.23688 111 42.00 535.00 0.00 54.26 56.17 110.43689 111 42.00 536.00 0.00 54.37 56.28 110.65690 111 42.00 537.00 0.00 54.47 56.38 110.85

691 111 42.00 538.00 0.00 54.57 56.49 111.06692 111 42.00 539.00 0.00 54.68 56.60 111.28693 111 42.00 540.00 0.00 54.78 56.70 111.48694 111 42.00 541.00 0.00 54.89 56.81 111.70695 111 42.00 542.00 0.00 54.99 56.91 111.90

696 111 42.00 543.00 0.00 55.09 57.02 112.11697 111 42.00 544.00 0.00 55.20 57.13 112.33698 111 42.00 545.00 0.00 55.30 57.23 112.53699 111 42.00 546.00 0.00 55.41 57.34 112.75700 111 42.00 547.00 0.00 55.51 57.44 112.95

701 111 42.00 548.00 0.00 55.61 57.55 113.16702 111 42.00 549.00 0.00 55.72 57.66 113.38703 111 42.00 550.00 0.00 55.82 57.76 113.58704 111 42.00 551.00 0.00 55.93 57.87 113.80705 111 42.00 552.00 0.00 56.03 57.97 114.00

706 111 42.00 553.00 0.00 56.13 58.08 114.21707 111 42.00 554.00 0.00 56.24 58.19 114.43708 111 42.00 555.00 0.00 56.34 58.29 114.63709 111 42.00 556.00 0.00 56.45 58.40 114.85710 111 42.00 557.00 0.00 56.55 58.50 115.05

711 111 42.00 558.00 0.00 56.65 58.61 115.26712 111 42.00 559.00 0.00 56.76 58.72 115.48713 111 42.00 560.00 0.00 56.86 58.82 115.68714 111 42.00 561.00 0.00 56.97 58.93 115.90715 111 42.00 562.00 0.00 57.07 59.03 116.10

716 111 42.00 563.00 0.00 57.17 59.14 116.31717 111 42.00 564.00 0.00 57.28 59.25 116.53718 111 42.00 565.00 0.00 57.38 59.35 116.73719 111 42.00 566.00 0.00 57.49 59.46 116.95720 111 42.00 567.00 0.00 57.59 59.56 117.15

721 111 42.00 568.00 0.00 57.69 59.67 117.36722 111 42.00 569.00 0.00 57.80 59.78 117.58723 111 42.00 570.00 0.00 57.90 59.88 117.78724 111 42.00 571.00 0.00 58.01 59.99 118.00725 111 42.00 572.00 0.00 58.11 60.09 118.20

726 111 42.00 573.00 0.00 58.21 60.20 118.41727 111 42.00 574.00 0.00 58.32 60.31 118.63728 111 42.00 575.00 0.00 58.42 60.41 118.83729 111 42.00 576.00 0.00 58.53 60.52 119.05730 111 42.00 577.00 0.00 58.63 60.62 119.25

731 111 42.00 578.00 0.00 58.73 60.73 119.46732 111 42.00 579.00 0.00 58.84 60.84 119.68733 111 42.00 580.00 0.00 58.94 60.94 119.88734 111 42.00 581.00 0.00 59.05 61.05 120.10735 111 42.00 582.00 0.00 59.15 61.15 120.30

Page 24: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 22

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly tableTable letter D

736 111 42.00 583.00 0.00 59.25 61.26 120.51737 111 42.00 584.00 0.00 59.36 61.37 120.73738 111 42.00 585.00 0.00 59.46 61.47 120.93739 111 42.00 586.00 0.00 59.57 61.58 121.15740 111 42.00 587.00 0.00 59.67 61.68 121.35

741 111 42.00 588.00 0.00 59.77 61.79 121.56742 111 42.00 589.00 0.00 59.88 61.90 121.78743 111 42.00 590.00 0.00 59.98 62.00 121.98744 111 42.00 591.00 0.00 60.09 62.11 122.20745 111 42.00 592.00 0.00 60.19 62.21 122.40

746 111 42.00 593.00 0.00 60.29 62.32 122.61747 111 42.00 594.00 0.00 60.40 62.43 122.83748 111 42.00 595.00 0.00 60.50 62.53 123.03749 111 42.00 596.00 0.00 60.61 62.64 123.25750 111 42.00 597.00 0.00 60.71 62.74 123.45

751 111 42.00 598.00 0.00 60.81 62.85 123.66752 111 42.00 599.00 0.00 60.92 62.96 123.88753 111 42.00 600.00 0.00 61.02 63.06 124.08754 111 42.00 601.00 0.00 61.13 63.17 124.30755 111 42.00 602.00 0.00 61.23 63.27 124.50

756 111 42.00 603.00 0.00 61.33 63.38 124.71757 111 42.00 604.00 0.00 61.44 63.49 124.93758 111 42.00 605.00 0.00 61.54 63.59 125.13759 111 42.00 606.00 0.00 61.65 63.70 125.35760 111 42.00 607.00 0.00 61.75 63.80 125.55

761 111 42.00 608.00 0.00 61.85 63.91 125.76762 111 42.00 609.00 0.00 61.96 64.02 125.98763 111 42.00 610.00 0.00 62.06 64.12 126.18764 111 42.00 611.00 0.00 62.17 64.23 126.40765 111 42.00 612.00 0.00 62.27 64.33 126.60

766 111 42.00 613.00 0.00 62.37 64.44 126.81767 111 42.00 614.00 0.00 62.48 64.55 127.03768 111 42.00 615.00 0.00 62.58 64.65 127.23769 111 42.00 616.00 0.00 62.69 64.76 127.45770 111 42.00 617.00 0.00 62.74 64.81 127.55

771 111 42.00 617.00 1.00 62.95 64.99 127.94772 111 42.00 617.00 2.00 63.08 65.11 128.19773 111 42.00 617.00 3.00 63.22 65.23 128.45774 111 42.00 617.00 4.00 63.36 65.35 128.71775 111 42.00 617.00 5.00 63.50 65.47 128.97

776 111 42.00 617.00 6.00 63.64 65.59 129.23777 111 42.00 617.00 7.00 63.77 65.71 129.48778 111 42.00 617.00 8.00 63.91 65.83 129.74779 111 42.00 617.00 9.00 64.05 65.95 130.00780 111 42.00 617.00 10.00 64.19 66.07 130.26

781 111 42.00 617.00 11.00 64.33 66.19 130.52782 111 42.00 617.00 12.00 64.46 66.31 130.77783 111 42.00 617.00 13.00 64.60 66.43 131.03784 111 42.00 617.00 14.00 64.74 66.55 131.29785 111 42.00 617.00 15.00 64.88 66.67 131.55

786 111 42.00 617.00 16.00 65.02 66.79 131.81787 111 42.00 617.00 17.00 65.15 66.91 132.06788 111 42.00 617.00 18.00 65.29 67.03 132.32789 111 42.00 617.00 19.00 65.43 67.15 132.58790 111 42.00 617.00 20.00 65.57 67.27 132.84

Page 25: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 23

Table letter DWeekly table

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

If your employee’s gross pay is over £805, go to page 97.

791 111 42.00 617.00 21.00 65.71 67.39 133.10792 111 42.00 617.00 22.00 65.84 67.51 133.35793 111 42.00 617.00 23.00 65.98 67.63 133.61794 111 42.00 617.00 24.00 66.12 67.75 133.87795 111 42.00 617.00 25.00 66.26 67.87 134.13

796 111 42.00 617.00 26.00 66.40 67.99 134.39797 111 42.00 617.00 27.00 66.53 68.11 134.64798 111 42.00 617.00 28.00 66.67 68.23 134.90799 111 42.00 617.00 29.00 66.81 68.35 135.16800 111 42.00 617.00 30.00 66.95 68.47 135.42

801 111 42.00 617.00 31.00 67.09 68.59 135.68802 111 42.00 617.00 32.00 67.22 68.71 135.93803 111 42.00 617.00 33.00 67.36 68.83 136.19804 111 42.00 617.00 34.00 67.50 68.95 136.45805 111 42.00 617.00 35.00 67.57 69.01 136.58

Page 26: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 24

Table letter D

Use this table for: employees in your Contracted-out Salary Related Scheme, who are age 16 or over and under State Pension age.

Do not use this table for:

• any year other than 2014–15• married women or widows who have the right to

pay reduced rate employee’s contributions (see Table letter E)

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

• employees in your Contracted-out Salary Related Scheme for whom you hold form CA2700 (see Table letter L).

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

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

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

If the employee’s total earnings fall between the LEL and the UEL and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL, see page 97.

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

Monthly table for Contracted-out Salary Related standard rate contributions for use from 6 April 2014 to 5 April 2015

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Up to and including £480.99

No NIC liability, make no entries on form RT11

481 481 0.00 0.00 0.00 0.00 0.00 0.00485 481 4.00 0.00 0.00 R 0.28 0.00 R 0.28489 481 8.00 0.00 0.00 R 0.48 0.00 R 0.48493 481 12.00 0.00 0.00 R 0.68 0.00 R 0.68497 481 16.00 0.00 0.00 R 0.86 0.00 R 0.86

501 481 20.00 0.00 0.00 R 1.06 0.00 R 1.06505 481 24.00 0.00 0.00 R 1.24 0.00 R 1.24509 481 28.00 0.00 0.00 R 1.44 0.00 R 1.44513 481 32.00 0.00 0.00 R 1.64 0.00 R 1.64517 481 36.00 0.00 0.00 R 1.82 0.00 R 1.82

521 481 40.00 0.00 0.00 R 2.02 0.00 R 2.02525 481 44.00 0.00 0.00 R 2.20 0.00 R 2.20529 481 48.00 0.00 0.00 R 2.40 0.00 R 2.40533 481 52.00 0.00 0.00 R 2.60 0.00 R 2.60537 481 56.00 0.00 0.00 R 2.78 0.00 R 2.78

541 481 60.00 0.00 0.00 R 2.98 0.00 R 2.98545 481 64.00 0.00 0.00 R 3.16 0.00 R 3.16549 481 68.00 0.00 0.00 R 3.36 0.00 R 3.36553 481 72.00 0.00 0.00 R 3.56 0.00 R 3.56557 481 76.00 0.00 0.00 R 3.74 0.00 R 3.74

Page 27: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 25

Table letter DMonthly table

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

561 481 80.00 0.00 0.00 R 3.94 0.00 R 3.94565 481 84.00 0.00 0.00 R 4.12 0.00 R 4.12569 481 88.00 0.00 0.00 R 4.32 0.00 R 4.32573 481 92.00 0.00 0.00 R 4.52 0.00 R 4.52577 481 96.00 0.00 0.00 R 4.70 0.00 R 4.70

581 481 100.00 0.00 0.00 R 4.90 0.00 R 4.90585 481 104.00 0.00 0.00 R 5.08 0.00 R 5.08589 481 108.00 0.00 0.00 R 5.28 0.00 R 5.28593 481 112.00 0.00 0.00 R 5.48 0.00 R 5.48597 481 116.00 0.00 0.00 R 5.66 0.00 R 5.66

601 481 120.00 0.00 0.00 R 5.86 0.00 R 5.86605 481 124.00 0.00 0.00 R 6.04 0.00 R 6.04609 481 128.00 0.00 0.00 R 6.24 0.00 R 6.24613 481 132.00 0.00 0.00 R 6.44 0.00 R 6.44617 481 136.00 0.00 0.00 R 6.62 0.00 R 6.62

621 481 140.00 0.00 0.00 R 6.82 0.00 R 6.82625 481 144.00 0.00 0.00 R 7.00 0.00 R 7.00629 481 148.00 0.00 0.00 R 7.20 0.00 R 7.20633 481 152.00 0.00 0.00 R 7.40 0.00 R 7.40637 481 156.00 0.00 0.00 R 7.58 0.00 R 7.58

641 481 160.00 0.00 0.00 R 7.78 0.00 R 7.78645 481 164.00 0.00 0.00 R 7.96 0.00 R 7.96649 481 168.00 0.00 0.00 R 8.16 0.00 R 8.16653 481 172.00 0.00 0.00 R 8.36 0.00 R 8.36657 481 176.00 0.00 0.00 R 8.54 0.00 R 8.54

661 481 180.00 0.00 0.00 R 8.68 0.00 R 8.68663 481 182.00 0.00 0.00 R 8.74 0.00 R 8.74665 481 182.00 2.00 0.00 R 7.90 0.00 R 7.90669 481 182.00 6.00 0.00 R 7.06 0.00 R 7.06673 481 182.00 10.00 0.00 R 6.22 0.00 R 6.22

677 481 182.00 14.00 0.00 R 5.38 0.00 R 5.38681 481 182.00 18.00 0.00 R 4.54 0.00 R 4.54685 481 182.00 22.00 0.00 R 3.70 0.00 R 3.70689 481 182.00 26.00 0.00 R 3.28 0.42 R 2.86693 481 182.00 30.00 0.00 R 2.86 0.84 R 2.02

697 481 182.00 34.00 0.00 R 2.45 1.27 R 1.18701 481 182.00 38.00 0.00 R 2.03 1.69 R 0.34705 481 182.00 42.00 0.00 R 1.61 2.11 0.50709 481 182.00 46.00 0.00 R 1.20 2.54 1.34713 481 182.00 50.00 0.00 R 0.78 2.96 2.18

717 481 182.00 54.00 0.00 R 0.37 3.39 3.02721 481 182.00 58.00 0.00 0.05 3.81 3.86725 481 182.00 62.00 0.00 0.47 4.23 4.70729 481 182.00 66.00 0.00 0.88 4.66 5.54733 481 182.00 70.00 0.00 1.30 5.08 6.38

737 481 182.00 74.00 0.00 1.71 5.51 7.22741 481 182.00 78.00 0.00 2.13 5.93 8.06745 481 182.00 82.00 0.00 2.55 6.35 8.90749 481 182.00 86.00 0.00 2.96 6.78 9.74753 481 182.00 90.00 0.00 3.38 7.20 10.58

757 481 182.00 94.00 0.00 3.79 7.63 11.42761 481 182.00 98.00 0.00 4.21 8.05 12.26765 481 182.00 102.00 0.00 4.63 8.47 13.10769 481 182.00 106.00 0.00 5.04 8.90 13.94773 481 182.00 110.00 0.00 5.46 9.32 14.78

Page 28: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 26

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly tableTable letter D

777 481 182.00 114.00 0.00 5.87 9.75 15.62781 481 182.00 118.00 0.00 6.29 10.17 16.46785 481 182.00 122.00 0.00 6.71 10.59 17.30789 481 182.00 126.00 0.00 7.12 11.02 18.14793 481 182.00 130.00 0.00 7.54 11.44 18.98

797 481 182.00 134.00 0.00 7.95 11.87 19.82801 481 182.00 138.00 0.00 8.37 12.29 20.66805 481 182.00 142.00 0.00 8.79 12.71 21.50809 481 182.00 146.00 0.00 9.20 13.14 22.34813 481 182.00 150.00 0.00 9.62 13.56 23.18

817 481 182.00 154.00 0.00 10.03 13.99 24.02821 481 182.00 158.00 0.00 10.45 14.41 24.86825 481 182.00 162.00 0.00 10.87 14.83 25.70829 481 182.00 166.00 0.00 11.28 15.26 26.54833 481 182.00 170.00 0.00 11.70 15.68 27.38

837 481 182.00 174.00 0.00 12.11 16.11 28.22841 481 182.00 178.00 0.00 12.53 16.53 29.06845 481 182.00 182.00 0.00 12.95 16.95 29.90849 481 182.00 186.00 0.00 13.36 17.38 30.74853 481 182.00 190.00 0.00 13.78 17.80 31.58

857 481 182.00 194.00 0.00 14.19 18.23 32.42861 481 182.00 198.00 0.00 14.61 18.65 33.26865 481 182.00 202.00 0.00 15.03 19.07 34.10869 481 182.00 206.00 0.00 15.44 19.50 34.94873 481 182.00 210.00 0.00 15.86 19.92 35.78

877 481 182.00 214.00 0.00 16.27 20.35 36.62881 481 182.00 218.00 0.00 16.69 20.77 37.46885 481 182.00 222.00 0.00 17.11 21.19 38.30889 481 182.00 226.00 0.00 17.52 21.62 39.14893 481 182.00 230.00 0.00 17.94 22.04 39.98

897 481 182.00 234.00 0.00 18.35 22.47 40.82901 481 182.00 238.00 0.00 18.77 22.89 41.66905 481 182.00 242.00 0.00 19.19 23.31 42.50909 481 182.00 246.00 0.00 19.60 23.74 43.34913 481 182.00 250.00 0.00 20.02 24.16 44.18

917 481 182.00 254.00 0.00 20.43 24.59 45.02921 481 182.00 258.00 0.00 20.85 25.01 45.86925 481 182.00 262.00 0.00 21.27 25.43 46.70929 481 182.00 266.00 0.00 21.68 25.86 47.54933 481 182.00 270.00 0.00 22.10 26.28 48.38

937 481 182.00 274.00 0.00 22.51 26.71 49.22941 481 182.00 278.00 0.00 22.93 27.13 50.06945 481 182.00 282.00 0.00 23.35 27.55 50.90949 481 182.00 286.00 0.00 23.76 27.98 51.74953 481 182.00 290.00 0.00 24.18 28.40 52.58

957 481 182.00 294.00 0.00 24.59 28.83 53.42961 481 182.00 298.00 0.00 25.01 29.25 54.26965 481 182.00 302.00 0.00 25.43 29.67 55.10969 481 182.00 306.00 0.00 25.84 30.10 55.94973 481 182.00 310.00 0.00 26.26 30.52 56.78

977 481 182.00 314.00 0.00 26.67 30.95 57.62981 481 182.00 318.00 0.00 27.09 31.37 58.46985 481 182.00 322.00 0.00 27.51 31.79 59.30989 481 182.00 326.00 0.00 27.92 32.22 60.14993 481 182.00 330.00 0.00 28.34 32.64 60.98

Page 29: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 27

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter DMonthly table

997 481 182.00 334.00 0.00 28.75 33.07 61.821001 481 182.00 338.00 0.00 29.17 33.49 62.661005 481 182.00 342.00 0.00 29.59 33.91 63.501009 481 182.00 346.00 0.00 30.00 34.34 64.341013 481 182.00 350.00 0.00 30.42 34.76 65.18

1017 481 182.00 354.00 0.00 30.83 35.19 66.021021 481 182.00 358.00 0.00 31.25 35.61 66.861025 481 182.00 362.00 0.00 31.67 36.03 67.701029 481 182.00 366.00 0.00 32.08 36.46 68.541033 481 182.00 370.00 0.00 32.50 36.88 69.38

1037 481 182.00 374.00 0.00 32.91 37.31 70.221041 481 182.00 378.00 0.00 33.33 37.73 71.061045 481 182.00 382.00 0.00 33.75 38.15 71.901049 481 182.00 386.00 0.00 34.16 38.58 72.741053 481 182.00 390.00 0.00 34.58 39.00 73.58

1057 481 182.00 394.00 0.00 34.99 39.43 74.421061 481 182.00 398.00 0.00 35.41 39.85 75.261065 481 182.00 402.00 0.00 35.83 40.27 76.101069 481 182.00 406.00 0.00 36.24 40.70 76.941073 481 182.00 410.00 0.00 36.66 41.12 77.78

1077 481 182.00 414.00 0.00 37.07 41.55 78.621081 481 182.00 418.00 0.00 37.49 41.97 79.461085 481 182.00 422.00 0.00 37.91 42.39 80.301089 481 182.00 426.00 0.00 38.32 42.82 81.141093 481 182.00 430.00 0.00 38.74 43.24 81.98

1097 481 182.00 434.00 0.00 39.15 43.67 82.821101 481 182.00 438.00 0.00 39.57 44.09 83.661105 481 182.00 442.00 0.00 39.99 44.51 84.501109 481 182.00 446.00 0.00 40.40 44.94 85.341113 481 182.00 450.00 0.00 40.82 45.36 86.18

1117 481 182.00 454.00 0.00 41.23 45.79 87.021121 481 182.00 458.00 0.00 41.65 46.21 87.861125 481 182.00 462.00 0.00 42.07 46.63 88.701129 481 182.00 466.00 0.00 42.48 47.06 89.541133 481 182.00 470.00 0.00 42.90 47.48 90.38

1137 481 182.00 474.00 0.00 43.31 47.91 91.221141 481 182.00 478.00 0.00 43.73 48.33 92.061145 481 182.00 482.00 0.00 44.15 48.75 92.901149 481 182.00 486.00 0.00 44.56 49.18 93.741153 481 182.00 490.00 0.00 44.98 49.60 94.58

1157 481 182.00 494.00 0.00 45.39 50.03 95.421161 481 182.00 498.00 0.00 45.81 50.45 96.261165 481 182.00 502.00 0.00 46.23 50.87 97.101169 481 182.00 506.00 0.00 46.64 51.30 97.941173 481 182.00 510.00 0.00 47.06 51.72 98.78

1177 481 182.00 514.00 0.00 47.47 52.15 99.621181 481 182.00 518.00 0.00 47.89 52.57 100.461185 481 182.00 522.00 0.00 48.31 52.99 101.301189 481 182.00 526.00 0.00 48.72 53.42 102.141193 481 182.00 530.00 0.00 49.14 53.84 102.98

1197 481 182.00 534.00 0.00 49.55 54.27 103.821201 481 182.00 538.00 0.00 49.97 54.69 104.661205 481 182.00 542.00 0.00 50.39 55.11 105.501209 481 182.00 546.00 0.00 50.80 55.54 106.341213 481 182.00 550.00 0.00 51.22 55.96 107.18

Page 30: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 28

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (For

informationonly)

£ £ £ p £ p £ p £ p £ p £ p

Monthly tableTable letter D

1217 481 182.00 554.00 0.00 51.63 56.39 108.021221 481 182.00 558.00 0.00 52.05 56.81 108.861225 481 182.00 562.00 0.00 52.47 57.23 109.701229 481 182.00 566.00 0.00 52.88 57.66 110.541233 481 182.00 570.00 0.00 53.30 58.08 111.38

1237 481 182.00 574.00 0.00 53.71 58.51 112.221241 481 182.00 578.00 0.00 54.13 58.93 113.061245 481 182.00 582.00 0.00 54.55 59.35 113.901249 481 182.00 586.00 0.00 54.96 59.78 114.741253 481 182.00 590.00 0.00 55.38 60.20 115.58

1257 481 182.00 594.00 0.00 55.79 60.63 116.421261 481 182.00 598.00 0.00 56.21 61.05 117.261265 481 182.00 602.00 0.00 56.63 61.47 118.101269 481 182.00 606.00 0.00 57.04 61.90 118.941273 481 182.00 610.00 0.00 57.46 62.32 119.78

1277 481 182.00 614.00 0.00 57.87 62.75 120.621281 481 182.00 618.00 0.00 58.29 63.17 121.461285 481 182.00 622.00 0.00 58.71 63.59 122.301289 481 182.00 626.00 0.00 59.12 64.02 123.141293 481 182.00 630.00 0.00 59.54 64.44 123.98

1297 481 182.00 634.00 0.00 59.95 64.87 124.821301 481 182.00 638.00 0.00 60.37 65.29 125.661305 481 182.00 642.00 0.00 60.79 65.71 126.501309 481 182.00 646.00 0.00 61.20 66.14 127.341313 481 182.00 650.00 0.00 61.62 66.56 128.18

1317 481 182.00 654.00 0.00 62.03 66.99 129.021321 481 182.00 658.00 0.00 62.45 67.41 129.861325 481 182.00 662.00 0.00 62.87 67.83 130.701329 481 182.00 666.00 0.00 63.28 68.26 131.541333 481 182.00 670.00 0.00 63.70 68.68 132.38

1337 481 182.00 674.00 0.00 64.11 69.11 133.221341 481 182.00 678.00 0.00 64.53 69.53 134.061345 481 182.00 682.00 0.00 64.95 69.95 134.901349 481 182.00 686.00 0.00 65.36 70.38 135.741353 481 182.00 690.00 0.00 65.78 70.80 136.58

1357 481 182.00 694.00 0.00 66.19 71.23 137.421361 481 182.00 698.00 0.00 66.61 71.65 138.261365 481 182.00 702.00 0.00 67.03 72.07 139.101369 481 182.00 706.00 0.00 67.44 72.50 139.941373 481 182.00 710.00 0.00 67.86 72.92 140.78

1377 481 182.00 714.00 0.00 68.27 73.35 141.621381 481 182.00 718.00 0.00 68.69 73.77 142.461385 481 182.00 722.00 0.00 69.11 74.19 143.301389 481 182.00 726.00 0.00 69.52 74.62 144.141393 481 182.00 730.00 0.00 69.94 75.04 144.98

1397 481 182.00 734.00 0.00 70.35 75.47 145.821401 481 182.00 738.00 0.00 70.77 75.89 146.661405 481 182.00 742.00 0.00 71.19 76.31 147.501409 481 182.00 746.00 0.00 71.60 76.74 148.341413 481 182.00 750.00 0.00 72.02 77.16 149.18

1417 481 182.00 754.00 0.00 72.43 77.59 150.021421 481 182.00 758.00 0.00 72.85 78.01 150.861425 481 182.00 762.00 0.00 73.27 78.43 151.701429 481 182.00 766.00 0.00 73.68 78.86 152.541433 481 182.00 770.00 0.00 74.10 79.28 153.38

Page 31: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 29

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter DMonthly table

1437 481 182.00 774.00 0.00 74.51 79.71 154.221441 481 182.00 778.00 0.00 74.93 80.13 155.061445 481 182.00 782.00 0.00 75.35 80.55 155.901449 481 182.00 786.00 0.00 75.76 80.98 156.741453 481 182.00 790.00 0.00 76.18 81.40 157.58

1457 481 182.00 794.00 0.00 76.59 81.83 158.421461 481 182.00 798.00 0.00 77.01 82.25 159.261465 481 182.00 802.00 0.00 77.43 82.67 160.101469 481 182.00 806.00 0.00 77.84 83.10 160.941473 481 182.00 810.00 0.00 78.26 83.52 161.78

1477 481 182.00 814.00 0.00 78.67 83.95 162.621481 481 182.00 818.00 0.00 79.09 84.37 163.461485 481 182.00 822.00 0.00 79.51 84.79 164.301489 481 182.00 826.00 0.00 79.92 85.22 165.141493 481 182.00 830.00 0.00 80.34 85.64 165.98

1497 481 182.00 834.00 0.00 80.75 86.07 166.821501 481 182.00 838.00 0.00 81.17 86.49 167.661505 481 182.00 842.00 0.00 81.59 86.91 168.501509 481 182.00 846.00 0.00 82.00 87.34 169.341513 481 182.00 850.00 0.00 82.42 87.76 170.18

1517 481 182.00 854.00 0.00 82.83 88.19 171.021521 481 182.00 858.00 0.00 83.25 88.61 171.861525 481 182.00 862.00 0.00 83.67 89.03 172.701529 481 182.00 866.00 0.00 84.08 89.46 173.541533 481 182.00 870.00 0.00 84.50 89.88 174.38

1537 481 182.00 874.00 0.00 84.91 90.31 175.221541 481 182.00 878.00 0.00 85.33 90.73 176.061545 481 182.00 882.00 0.00 85.75 91.15 176.901549 481 182.00 886.00 0.00 86.16 91.58 177.741553 481 182.00 890.00 0.00 86.58 92.00 178.58

1557 481 182.00 894.00 0.00 86.99 92.43 179.421561 481 182.00 898.00 0.00 87.41 92.85 180.261565 481 182.00 902.00 0.00 87.83 93.27 181.101569 481 182.00 906.00 0.00 88.24 93.70 181.941573 481 182.00 910.00 0.00 88.66 94.12 182.78

1577 481 182.00 914.00 0.00 89.07 94.55 183.621581 481 182.00 918.00 0.00 89.49 94.97 184.461585 481 182.00 922.00 0.00 89.91 95.39 185.301589 481 182.00 926.00 0.00 90.32 95.82 186.141593 481 182.00 930.00 0.00 90.74 96.24 186.98

1597 481 182.00 934.00 0.00 91.15 96.67 187.821601 481 182.00 938.00 0.00 91.57 97.09 188.661605 481 182.00 942.00 0.00 91.99 97.51 189.501609 481 182.00 946.00 0.00 92.40 97.94 190.341613 481 182.00 950.00 0.00 92.82 98.36 191.18

1617 481 182.00 954.00 0.00 93.23 98.79 192.021621 481 182.00 958.00 0.00 93.65 99.21 192.861625 481 182.00 962.00 0.00 94.07 99.63 193.701629 481 182.00 966.00 0.00 94.48 100.06 194.541633 481 182.00 970.00 0.00 94.90 100.48 195.38

1637 481 182.00 974.00 0.00 95.31 100.91 196.221641 481 182.00 978.00 0.00 95.73 101.33 197.061645 481 182.00 982.00 0.00 96.15 101.75 197.901649 481 182.00 986.00 0.00 96.56 102.18 198.741653 481 182.00 990.00 0.00 96.98 102.60 199.58

Page 32: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 30

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly tableTable letter D

1657 481 182.00 994.00 0.00 97.39 103.03 200.421661 481 182.00 998.00 0.00 97.81 103.45 201.261665 481 182.00 1,002.00 0.00 98.23 103.87 202.101669 481 182.00 1,006.00 0.00 98.64 104.30 202.941673 481 182.00 1,010.00 0.00 99.06 104.72 203.78

1677 481 182.00 1,014.00 0.00 99.47 105.15 204.621681 481 182.00 1,018.00 0.00 99.89 105.57 205.461685 481 182.00 1,022.00 0.00 100.31 105.99 206.301689 481 182.00 1,026.00 0.00 100.72 106.42 207.141693 481 182.00 1,030.00 0.00 101.14 106.84 207.98

1697 481 182.00 1,034.00 0.00 101.55 107.27 208.821701 481 182.00 1,038.00 0.00 101.97 107.69 209.661705 481 182.00 1,042.00 0.00 102.39 108.11 210.501709 481 182.00 1,046.00 0.00 102.80 108.54 211.341713 481 182.00 1,050.00 0.00 103.22 108.96 212.18

1717 481 182.00 1,054.00 0.00 103.63 109.39 213.021721 481 182.00 1,058.00 0.00 104.05 109.81 213.861725 481 182.00 1,062.00 0.00 104.47 110.23 214.701729 481 182.00 1,066.00 0.00 104.88 110.66 215.541733 481 182.00 1,070.00 0.00 105.30 111.08 216.38

1737 481 182.00 1,074.00 0.00 105.71 111.51 217.221741 481 182.00 1,078.00 0.00 106.13 111.93 218.061745 481 182.00 1,082.00 0.00 106.55 112.35 218.901749 481 182.00 1,086.00 0.00 106.96 112.78 219.741753 481 182.00 1,090.00 0.00 107.38 113.20 220.58

1757 481 182.00 1,094.00 0.00 107.79 113.63 221.421761 481 182.00 1,098.00 0.00 108.21 114.05 222.261765 481 182.00 1,102.00 0.00 108.63 114.47 223.101769 481 182.00 1,106.00 0.00 109.04 114.90 223.941773 481 182.00 1,110.00 0.00 109.46 115.32 224.78

1777 481 182.00 1,114.00 0.00 109.87 115.75 225.621781 481 182.00 1,118.00 0.00 110.29 116.17 226.461785 481 182.00 1,122.00 0.00 110.71 116.59 227.301789 481 182.00 1,126.00 0.00 111.12 117.02 228.141793 481 182.00 1,130.00 0.00 111.54 117.44 228.98

1797 481 182.00 1,134.00 0.00 111.95 117.87 229.821801 481 182.00 1,138.00 0.00 112.37 118.29 230.661805 481 182.00 1,142.00 0.00 112.79 118.71 231.501809 481 182.00 1,146.00 0.00 113.20 119.14 232.341813 481 182.00 1,150.00 0.00 113.62 119.56 233.18

1817 481 182.00 1,154.00 0.00 114.03 119.99 234.021821 481 182.00 1,158.00 0.00 114.45 120.41 234.861825 481 182.00 1,162.00 0.00 114.87 120.83 235.701829 481 182.00 1,166.00 0.00 115.28 121.26 236.541833 481 182.00 1,170.00 0.00 115.70 121.68 237.38

1837 481 182.00 1,174.00 0.00 116.11 122.11 238.221841 481 182.00 1,178.00 0.00 116.53 122.53 239.061845 481 182.00 1,182.00 0.00 116.95 122.95 239.901849 481 182.00 1,186.00 0.00 117.36 123.38 240.741853 481 182.00 1,190.00 0.00 117.78 123.80 241.58

1857 481 182.00 1,194.00 0.00 118.19 124.23 242.421861 481 182.00 1,198.00 0.00 118.61 124.65 243.261865 481 182.00 1,202.00 0.00 119.03 125.07 244.101869 481 182.00 1,206.00 0.00 119.44 125.50 244.941873 481 182.00 1,210.00 0.00 119.86 125.92 245.78

Page 33: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 31

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter DMonthly table

1877 481 182.00 1,214.00 0.00 120.27 126.35 246.621881 481 182.00 1,218.00 0.00 120.69 126.77 247.461885 481 182.00 1,222.00 0.00 121.11 127.19 248.301889 481 182.00 1,226.00 0.00 121.52 127.62 249.141893 481 182.00 1,230.00 0.00 121.94 128.04 249.98

1897 481 182.00 1,234.00 0.00 122.35 128.47 250.821901 481 182.00 1,238.00 0.00 122.77 128.89 251.661905 481 182.00 1,242.00 0.00 123.19 129.31 252.501909 481 182.00 1,246.00 0.00 123.60 129.74 253.341913 481 182.00 1,250.00 0.00 124.02 130.16 254.18

1917 481 182.00 1,254.00 0.00 124.43 130.59 255.021921 481 182.00 1,258.00 0.00 124.85 131.01 255.861925 481 182.00 1,262.00 0.00 125.27 131.43 256.701929 481 182.00 1,266.00 0.00 125.68 131.86 257.541933 481 182.00 1,270.00 0.00 126.10 132.28 258.38

1937 481 182.00 1,274.00 0.00 126.51 132.71 259.221941 481 182.00 1,278.00 0.00 126.93 133.13 260.061945 481 182.00 1,282.00 0.00 127.35 133.55 260.901949 481 182.00 1,286.00 0.00 127.76 133.98 261.741953 481 182.00 1,290.00 0.00 128.18 134.40 262.58

1957 481 182.00 1,294.00 0.00 128.59 134.83 263.421961 481 182.00 1,298.00 0.00 129.01 135.25 264.261965 481 182.00 1,302.00 0.00 129.43 135.67 265.101969 481 182.00 1,306.00 0.00 129.84 136.10 265.941973 481 182.00 1,310.00 0.00 130.26 136.52 266.78

1977 481 182.00 1,314.00 0.00 130.67 136.95 267.621981 481 182.00 1,318.00 0.00 131.09 137.37 268.461985 481 182.00 1,322.00 0.00 131.51 137.79 269.301989 481 182.00 1,326.00 0.00 131.92 138.22 270.141993 481 182.00 1,330.00 0.00 132.34 138.64 270.98

1997 481 182.00 1,334.00 0.00 132.75 139.07 271.822001 481 182.00 1,338.00 0.00 133.17 139.49 272.662005 481 182.00 1,342.00 0.00 133.59 139.91 273.502009 481 182.00 1,346.00 0.00 134.00 140.34 274.342013 481 182.00 1,350.00 0.00 134.42 140.76 275.18

2017 481 182.00 1,354.00 0.00 134.83 141.19 276.022021 481 182.00 1,358.00 0.00 135.25 141.61 276.862025 481 182.00 1,362.00 0.00 135.67 142.03 277.702029 481 182.00 1,366.00 0.00 136.08 142.46 278.542033 481 182.00 1,370.00 0.00 136.50 142.88 279.38

2037 481 182.00 1,374.00 0.00 136.91 143.31 280.222041 481 182.00 1,378.00 0.00 137.33 143.73 281.062045 481 182.00 1,382.00 0.00 137.75 144.15 281.902049 481 182.00 1,386.00 0.00 138.16 144.58 282.742053 481 182.00 1,390.00 0.00 138.58 145.00 283.58

2057 481 182.00 1,394.00 0.00 138.99 145.43 284.422061 481 182.00 1,398.00 0.00 139.41 145.85 285.262065 481 182.00 1,402.00 0.00 139.83 146.27 286.102069 481 182.00 1,406.00 0.00 140.24 146.70 286.942073 481 182.00 1,410.00 0.00 140.66 147.12 287.78

2077 481 182.00 1,414.00 0.00 141.07 147.55 288.622081 481 182.00 1,418.00 0.00 141.49 147.97 289.462085 481 182.00 1,422.00 0.00 141.91 148.39 290.302089 481 182.00 1,426.00 0.00 142.32 148.82 291.142093 481 182.00 1,430.00 0.00 142.74 149.24 291.98

Page 34: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 32

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly tableTable letter D

2097 481 182.00 1,434.00 0.00 143.15 149.67 292.822101 481 182.00 1,438.00 0.00 143.57 150.09 293.662105 481 182.00 1,442.00 0.00 143.99 150.51 294.502109 481 182.00 1,446.00 0.00 144.40 150.94 295.342113 481 182.00 1,450.00 0.00 144.82 151.36 296.18

2117 481 182.00 1,454.00 0.00 145.23 151.79 297.022121 481 182.00 1,458.00 0.00 145.65 152.21 297.862125 481 182.00 1,462.00 0.00 146.07 152.63 298.702129 481 182.00 1,466.00 0.00 146.48 153.06 299.542133 481 182.00 1,470.00 0.00 146.90 153.48 300.38

2137 481 182.00 1,474.00 0.00 147.31 153.91 301.222141 481 182.00 1,478.00 0.00 147.73 154.33 302.062145 481 182.00 1,482.00 0.00 148.15 154.75 302.902149 481 182.00 1,486.00 0.00 148.56 155.18 303.742153 481 182.00 1,490.00 0.00 148.98 155.60 304.58

2157 481 182.00 1,494.00 0.00 149.39 156.03 305.422161 481 182.00 1,498.00 0.00 149.81 156.45 306.262165 481 182.00 1,502.00 0.00 150.23 156.87 307.102169 481 182.00 1,506.00 0.00 150.64 157.30 307.942173 481 182.00 1,510.00 0.00 151.06 157.72 308.78

2177 481 182.00 1,514.00 0.00 151.47 158.15 309.622181 481 182.00 1,518.00 0.00 151.89 158.57 310.462185 481 182.00 1,522.00 0.00 152.31 158.99 311.302189 481 182.00 1,526.00 0.00 152.72 159.42 312.142193 481 182.00 1,530.00 0.00 153.14 159.84 312.98

2197 481 182.00 1,534.00 0.00 153.55 160.27 313.822201 481 182.00 1,538.00 0.00 153.97 160.69 314.662205 481 182.00 1,542.00 0.00 154.39 161.11 315.502209 481 182.00 1,546.00 0.00 154.80 161.54 316.342213 481 182.00 1,550.00 0.00 155.22 161.96 317.18

2217 481 182.00 1,554.00 0.00 155.63 162.39 318.022221 481 182.00 1,558.00 0.00 156.05 162.81 318.862225 481 182.00 1,562.00 0.00 156.47 163.23 319.702229 481 182.00 1,566.00 0.00 156.88 163.66 320.542233 481 182.00 1,570.00 0.00 157.30 164.08 321.38

2237 481 182.00 1,574.00 0.00 157.71 164.51 322.222241 481 182.00 1,578.00 0.00 158.13 164.93 323.062245 481 182.00 1,582.00 0.00 158.55 165.35 323.902249 481 182.00 1,586.00 0.00 158.96 165.78 324.742253 481 182.00 1,590.00 0.00 159.38 166.20 325.58

2257 481 182.00 1,594.00 0.00 159.79 166.63 326.422261 481 182.00 1,598.00 0.00 160.21 167.05 327.262265 481 182.00 1,602.00 0.00 160.63 167.47 328.102269 481 182.00 1,606.00 0.00 161.04 167.90 328.942273 481 182.00 1,610.00 0.00 161.46 168.32 329.78

2277 481 182.00 1,614.00 0.00 161.87 168.75 330.622281 481 182.00 1,618.00 0.00 162.29 169.17 331.462285 481 182.00 1,622.00 0.00 162.71 169.59 332.302289 481 182.00 1,626.00 0.00 163.12 170.02 333.142293 481 182.00 1,630.00 0.00 163.54 170.44 333.98

2297 481 182.00 1,634.00 0.00 163.95 170.87 334.822301 481 182.00 1,638.00 0.00 164.37 171.29 335.662305 481 182.00 1,642.00 0.00 164.79 171.71 336.502309 481 182.00 1,646.00 0.00 165.20 172.14 337.342313 481 182.00 1,650.00 0.00 165.62 172.56 338.18

Page 35: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 33

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter DMonthly table

2317 481 182.00 1,654.00 0.00 166.03 172.99 339.022321 481 182.00 1,658.00 0.00 166.45 173.41 339.862325 481 182.00 1,662.00 0.00 166.87 173.83 340.702329 481 182.00 1,666.00 0.00 167.28 174.26 341.542333 481 182.00 1,670.00 0.00 167.70 174.68 342.38

2337 481 182.00 1,674.00 0.00 168.11 175.11 343.222341 481 182.00 1,678.00 0.00 168.53 175.53 344.062345 481 182.00 1,682.00 0.00 168.95 175.95 344.902349 481 182.00 1,686.00 0.00 169.36 176.38 345.742353 481 182.00 1,690.00 0.00 169.78 176.80 346.58

2357 481 182.00 1,694.00 0.00 170.19 177.23 347.422361 481 182.00 1,698.00 0.00 170.61 177.65 348.262365 481 182.00 1,702.00 0.00 171.03 178.07 349.102369 481 182.00 1,706.00 0.00 171.44 178.50 349.942373 481 182.00 1,710.00 0.00 171.86 178.92 350.78

2377 481 182.00 1,714.00 0.00 172.27 179.35 351.622381 481 182.00 1,718.00 0.00 172.69 179.77 352.462385 481 182.00 1,722.00 0.00 173.11 180.19 353.302389 481 182.00 1,726.00 0.00 173.52 180.62 354.142393 481 182.00 1,730.00 0.00 173.94 181.04 354.98

2397 481 182.00 1,734.00 0.00 174.35 181.47 355.822401 481 182.00 1,738.00 0.00 174.77 181.89 356.662405 481 182.00 1,742.00 0.00 175.19 182.31 357.502409 481 182.00 1,746.00 0.00 175.60 182.74 358.342413 481 182.00 1,750.00 0.00 176.02 183.16 359.18

2417 481 182.00 1,754.00 0.00 176.43 183.59 360.022421 481 182.00 1,758.00 0.00 176.85 184.01 360.862425 481 182.00 1,762.00 0.00 177.27 184.43 361.702429 481 182.00 1,766.00 0.00 177.68 184.86 362.542433 481 182.00 1,770.00 0.00 178.10 185.28 363.38

2437 481 182.00 1,774.00 0.00 178.51 185.71 364.222441 481 182.00 1,778.00 0.00 178.93 186.13 365.062445 481 182.00 1,782.00 0.00 179.35 186.55 365.902449 481 182.00 1,786.00 0.00 179.76 186.98 366.742453 481 182.00 1,790.00 0.00 180.18 187.40 367.58

2457 481 182.00 1,794.00 0.00 180.59 187.83 368.422461 481 182.00 1,798.00 0.00 181.01 188.25 369.262465 481 182.00 1,802.00 0.00 181.43 188.67 370.102469 481 182.00 1,806.00 0.00 181.84 189.10 370.942473 481 182.00 1,810.00 0.00 182.26 189.52 371.78

2477 481 182.00 1,814.00 0.00 182.67 189.95 372.622481 481 182.00 1,818.00 0.00 183.09 190.37 373.462485 481 182.00 1,822.00 0.00 183.51 190.79 374.302489 481 182.00 1,826.00 0.00 183.92 191.22 375.142493 481 182.00 1,830.00 0.00 184.34 191.64 375.98

2497 481 182.00 1,834.00 0.00 184.75 192.07 376.822501 481 182.00 1,838.00 0.00 185.17 192.49 377.662505 481 182.00 1,842.00 0.00 185.59 192.91 378.502509 481 182.00 1,846.00 0.00 186.00 193.34 379.342513 481 182.00 1,850.00 0.00 186.42 193.76 380.18

2517 481 182.00 1,854.00 0.00 186.83 194.19 381.022521 481 182.00 1,858.00 0.00 187.25 194.61 381.862525 481 182.00 1,862.00 0.00 187.67 195.03 382.702529 481 182.00 1,866.00 0.00 188.08 195.46 383.542533 481 182.00 1,870.00 0.00 188.50 195.88 384.38

Page 36: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 34

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly tableTable letter D

2537 481 182.00 1,874.00 0.00 188.91 196.31 385.222541 481 182.00 1,878.00 0.00 189.33 196.73 386.062545 481 182.00 1,882.00 0.00 189.75 197.15 386.902549 481 182.00 1,886.00 0.00 190.16 197.58 387.742553 481 182.00 1,890.00 0.00 190.58 198.00 388.58

2557 481 182.00 1,894.00 0.00 190.99 198.43 389.422561 481 182.00 1,898.00 0.00 191.41 198.85 390.262565 481 182.00 1,902.00 0.00 191.83 199.27 391.102569 481 182.00 1,906.00 0.00 192.24 199.70 391.942573 481 182.00 1,910.00 0.00 192.66 200.12 392.78

2577 481 182.00 1,914.00 0.00 193.07 200.55 393.622581 481 182.00 1,918.00 0.00 193.49 200.97 394.462585 481 182.00 1,922.00 0.00 193.91 201.39 395.302589 481 182.00 1,926.00 0.00 194.32 201.82 396.142593 481 182.00 1,930.00 0.00 194.74 202.24 396.98

2597 481 182.00 1,934.00 0.00 195.15 202.67 397.822601 481 182.00 1,938.00 0.00 195.57 203.09 398.662605 481 182.00 1,942.00 0.00 195.99 203.51 399.502609 481 182.00 1,946.00 0.00 196.40 203.94 400.342613 481 182.00 1,950.00 0.00 196.82 204.36 401.18

2617 481 182.00 1,954.00 0.00 197.23 204.79 402.022621 481 182.00 1,958.00 0.00 197.65 205.21 402.862625 481 182.00 1,962.00 0.00 198.07 205.63 403.702629 481 182.00 1,966.00 0.00 198.48 206.06 404.542633 481 182.00 1,970.00 0.00 198.90 206.48 405.38

2637 481 182.00 1,974.00 0.00 199.31 206.91 406.222641 481 182.00 1,978.00 0.00 199.73 207.33 407.062645 481 182.00 1,982.00 0.00 200.15 207.75 407.902649 481 182.00 1,986.00 0.00 200.56 208.18 408.742653 481 182.00 1,990.00 0.00 200.98 208.60 409.58

2657 481 182.00 1,994.00 0.00 201.39 209.03 410.422661 481 182.00 1,998.00 0.00 201.81 209.45 411.262665 481 182.00 2,002.00 0.00 202.23 209.87 412.102669 481 182.00 2,006.00 0.00 202.64 210.30 412.942673 481 182.00 2,010.00 0.00 203.06 210.72 413.78

2677 481 182.00 2,014.00 0.00 203.47 211.15 414.622681 481 182.00 2,018.00 0.00 203.89 211.57 415.462685 481 182.00 2,022.00 0.00 204.31 211.99 416.302689 481 182.00 2,026.00 0.00 204.72 212.42 417.142693 481 182.00 2,030.00 0.00 205.14 212.84 417.98

2697 481 182.00 2,034.00 0.00 205.55 213.27 418.822701 481 182.00 2,038.00 0.00 205.97 213.69 419.662705 481 182.00 2,042.00 0.00 206.39 214.11 420.502709 481 182.00 2,046.00 0.00 206.80 214.54 421.342713 481 182.00 2,050.00 0.00 207.22 214.96 422.18

2717 481 182.00 2,054.00 0.00 207.63 215.39 423.022721 481 182.00 2,058.00 0.00 208.05 215.81 423.862725 481 182.00 2,062.00 0.00 208.47 216.23 424.702729 481 182.00 2,066.00 0.00 208.88 216.66 425.542733 481 182.00 2,070.00 0.00 209.30 217.08 426.38

2737 481 182.00 2,074.00 0.00 209.71 217.51 427.222741 481 182.00 2,078.00 0.00 210.13 217.93 428.062745 481 182.00 2,082.00 0.00 210.55 218.35 428.902749 481 182.00 2,086.00 0.00 210.96 218.78 429.742753 481 182.00 2,090.00 0.00 211.38 219.20 430.58

Page 37: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 35

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter DMonthly table

2757 481 182.00 2,094.00 0.00 211.79 219.63 431.422761 481 182.00 2,098.00 0.00 212.21 220.05 432.262765 481 182.00 2,102.00 0.00 212.63 220.47 433.102769 481 182.00 2,106.00 0.00 213.04 220.90 433.942773 481 182.00 2,110.00 0.00 213.46 221.32 434.78

2777 481 182.00 2,114.00 0.00 213.87 221.75 435.622781 481 182.00 2,118.00 0.00 214.29 222.17 436.462785 481 182.00 2,122.00 0.00 214.71 222.59 437.302789 481 182.00 2,126.00 0.00 215.12 223.02 438.142793 481 182.00 2,130.00 0.00 215.54 223.44 438.98

2797 481 182.00 2,134.00 0.00 215.95 223.87 439.822801 481 182.00 2,138.00 0.00 216.37 224.29 440.662805 481 182.00 2,142.00 0.00 216.79 224.71 441.502809 481 182.00 2,146.00 0.00 217.20 225.14 442.342813 481 182.00 2,150.00 0.00 217.62 225.56 443.18

2817 481 182.00 2,154.00 0.00 218.03 225.99 444.022821 481 182.00 2,158.00 0.00 218.45 226.41 444.862825 481 182.00 2,162.00 0.00 218.87 226.83 445.702829 481 182.00 2,166.00 0.00 219.28 227.26 446.542833 481 182.00 2,170.00 0.00 219.70 227.68 447.38

2837 481 182.00 2,174.00 0.00 220.11 228.11 448.222841 481 182.00 2,178.00 0.00 220.53 228.53 449.062845 481 182.00 2,182.00 0.00 220.95 228.95 449.902849 481 182.00 2,186.00 0.00 221.36 229.38 450.742853 481 182.00 2,190.00 0.00 221.78 229.80 451.58

2857 481 182.00 2,194.00 0.00 222.19 230.23 452.422861 481 182.00 2,198.00 0.00 222.61 230.65 453.262865 481 182.00 2,202.00 0.00 223.03 231.07 454.102869 481 182.00 2,206.00 0.00 223.44 231.50 454.942873 481 182.00 2,210.00 0.00 223.86 231.92 455.78

2877 481 182.00 2,214.00 0.00 224.27 232.35 456.622881 481 182.00 2,218.00 0.00 224.69 232.77 457.462885 481 182.00 2,222.00 0.00 225.11 233.19 458.302889 481 182.00 2,226.00 0.00 225.52 233.62 459.142893 481 182.00 2,230.00 0.00 225.94 234.04 459.98

2897 481 182.00 2,234.00 0.00 226.35 234.47 460.822901 481 182.00 2,238.00 0.00 226.77 234.89 461.662905 481 182.00 2,242.00 0.00 227.19 235.31 462.502909 481 182.00 2,246.00 0.00 227.60 235.74 463.342913 481 182.00 2,250.00 0.00 228.02 236.16 464.18

2917 481 182.00 2,254.00 0.00 228.43 236.59 465.022921 481 182.00 2,258.00 0.00 228.85 237.01 465.862925 481 182.00 2,262.00 0.00 229.27 237.43 466.702929 481 182.00 2,266.00 0.00 229.68 237.86 467.542933 481 182.00 2,270.00 0.00 230.10 238.28 468.38

2937 481 182.00 2,274.00 0.00 230.51 238.71 469.222941 481 182.00 2,278.00 0.00 230.93 239.13 470.062945 481 182.00 2,282.00 0.00 231.35 239.55 470.902949 481 182.00 2,286.00 0.00 231.76 239.98 471.742953 481 182.00 2,290.00 0.00 232.18 240.40 472.58

2957 481 182.00 2,294.00 0.00 232.59 240.83 473.422961 481 182.00 2,298.00 0.00 233.01 241.25 474.262965 481 182.00 2,302.00 0.00 233.43 241.67 475.102969 481 182.00 2,306.00 0.00 233.84 242.10 475.942973 481 182.00 2,310.00 0.00 234.26 242.52 476.78

Page 38: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 36

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly tableTable letter D

2977 481 182.00 2,314.00 0.00 234.67 242.95 477.622981 481 182.00 2,318.00 0.00 235.09 243.37 478.462985 481 182.00 2,322.00 0.00 235.51 243.79 479.302989 481 182.00 2,326.00 0.00 235.92 244.22 480.142993 481 182.00 2,330.00 0.00 236.34 244.64 480.98

2997 481 182.00 2,334.00 0.00 236.75 245.07 481.823001 481 182.00 2,338.00 0.00 237.17 245.49 482.663005 481 182.00 2,342.00 0.00 237.59 245.91 483.503009 481 182.00 2,346.00 0.00 238.00 246.34 484.343013 481 182.00 2,350.00 0.00 238.42 246.76 485.18

3017 481 182.00 2,354.00 0.00 238.83 247.19 486.023021 481 182.00 2,358.00 0.00 239.25 247.61 486.863025 481 182.00 2,362.00 0.00 239.67 248.03 487.703029 481 182.00 2,366.00 0.00 240.08 248.46 488.543033 481 182.00 2,370.00 0.00 240.50 248.88 489.38

3037 481 182.00 2,374.00 0.00 240.91 249.31 490.223041 481 182.00 2,378.00 0.00 241.33 249.73 491.063045 481 182.00 2,382.00 0.00 241.75 250.15 491.903049 481 182.00 2,386.00 0.00 242.16 250.58 492.743053 481 182.00 2,390.00 0.00 242.58 251.00 493.58

3057 481 182.00 2,394.00 0.00 242.99 251.43 494.423061 481 182.00 2,398.00 0.00 243.41 251.85 495.263065 481 182.00 2,402.00 0.00 243.83 252.27 496.103069 481 182.00 2,406.00 0.00 244.24 252.70 496.943073 481 182.00 2,410.00 0.00 244.66 253.12 497.78

3077 481 182.00 2,414.00 0.00 245.07 253.55 498.623081 481 182.00 2,418.00 0.00 245.49 253.97 499.463085 481 182.00 2,422.00 0.00 245.91 254.39 500.303089 481 182.00 2,426.00 0.00 246.32 254.82 501.143093 481 182.00 2,430.00 0.00 246.74 255.24 501.98

3097 481 182.00 2,434.00 0.00 247.15 255.67 502.823101 481 182.00 2,438.00 0.00 247.57 256.09 503.663105 481 182.00 2,442.00 0.00 247.99 256.51 504.503109 481 182.00 2,446.00 0.00 248.40 256.94 505.343113 481 182.00 2,450.00 0.00 248.82 257.36 506.18

3117 481 182.00 2,454.00 0.00 249.23 257.79 507.023121 481 182.00 2,458.00 0.00 249.65 258.21 507.863125 481 182.00 2,462.00 0.00 250.07 258.63 508.703129 481 182.00 2,466.00 0.00 250.48 259.06 509.543133 481 182.00 2,470.00 0.00 250.90 259.48 510.38

3137 481 182.00 2,474.00 0.00 251.31 259.91 511.223141 481 182.00 2,478.00 0.00 251.73 260.33 512.063145 481 182.00 2,482.00 0.00 252.15 260.75 512.903149 481 182.00 2,486.00 0.00 252.56 261.18 513.743153 481 182.00 2,490.00 0.00 252.98 261.60 514.58

3157 481 182.00 2,494.00 0.00 253.39 262.03 515.423161 481 182.00 2,498.00 0.00 253.81 262.45 516.263165 481 182.00 2,502.00 0.00 254.23 262.87 517.103169 481 182.00 2,506.00 0.00 254.64 263.30 517.943173 481 182.00 2,510.00 0.00 255.06 263.72 518.78

3177 481 182.00 2,514.00 0.00 255.47 264.15 519.623181 481 182.00 2,518.00 0.00 255.89 264.57 520.463185 481 182.00 2,522.00 0.00 256.31 264.99 521.303189 481 182.00 2,526.00 0.00 256.72 265.42 522.143193 481 182.00 2,530.00 0.00 257.14 265.84 522.98

Page 39: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 37

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter DMonthly table

3197 481 182.00 2,534.00 0.00 257.55 266.27 523.823201 481 182.00 2,538.00 0.00 257.97 266.69 524.663205 481 182.00 2,542.00 0.00 258.39 267.11 525.503209 481 182.00 2,546.00 0.00 258.80 267.54 526.343213 481 182.00 2,550.00 0.00 259.22 267.96 527.18

3217 481 182.00 2,554.00 0.00 259.63 268.39 528.023221 481 182.00 2,558.00 0.00 260.05 268.81 528.863225 481 182.00 2,562.00 0.00 260.47 269.23 529.703229 481 182.00 2,566.00 0.00 260.88 269.66 530.543233 481 182.00 2,570.00 0.00 261.30 270.08 531.38

3237 481 182.00 2,574.00 0.00 261.71 270.51 532.223241 481 182.00 2,578.00 0.00 262.13 270.93 533.063245 481 182.00 2,582.00 0.00 262.55 271.35 533.903249 481 182.00 2,586.00 0.00 262.96 271.78 534.743253 481 182.00 2,590.00 0.00 263.38 272.20 535.58

3257 481 182.00 2,594.00 0.00 263.79 272.63 536.423261 481 182.00 2,598.00 0.00 264.21 273.05 537.263265 481 182.00 2,602.00 0.00 264.63 273.47 538.103269 481 182.00 2,606.00 0.00 265.04 273.90 538.943273 481 182.00 2,610.00 0.00 265.46 274.32 539.78

3277 481 182.00 2,614.00 0.00 265.87 274.75 540.623281 481 182.00 2,618.00 0.00 266.29 275.17 541.463285 481 182.00 2,622.00 0.00 266.71 275.59 542.303289 481 182.00 2,626.00 0.00 267.12 276.02 543.143293 481 182.00 2,630.00 0.00 267.54 276.44 543.98

3297 481 182.00 2,634.00 0.00 267.95 276.87 544.823301 481 182.00 2,638.00 0.00 268.37 277.29 545.663305 481 182.00 2,642.00 0.00 268.79 277.71 546.503309 481 182.00 2,646.00 0.00 269.20 278.14 547.343313 481 182.00 2,650.00 0.00 269.62 278.56 548.18

3317 481 182.00 2,654.00 0.00 270.03 278.99 549.023321 481 182.00 2,658.00 0.00 270.45 279.41 549.863325 481 182.00 2,662.00 0.00 270.87 279.83 550.703329 481 182.00 2,666.00 0.00 271.28 280.26 551.543333 481 182.00 2,670.00 0.00 271.70 280.68 552.38

3337 481 182.00 2,674.00 0.00 271.91 280.89 552.803341 481 182.00 2,674.00 4.00 272.74 281.61 554.353345 481 182.00 2,674.00 8.00 273.29 282.09 555.383349 481 182.00 2,674.00 12.00 273.84 282.57 556.413353 481 182.00 2,674.00 16.00 274.39 283.05 557.44

3357 481 182.00 2,674.00 20.00 274.95 283.53 558.483361 481 182.00 2,674.00 24.00 275.50 284.01 559.513365 481 182.00 2,674.00 28.00 276.05 284.49 560.543369 481 182.00 2,674.00 32.00 276.60 284.97 561.573373 481 182.00 2,674.00 36.00 277.15 285.45 562.60

3377 481 182.00 2,674.00 40.00 277.71 285.93 563.643381 481 182.00 2,674.00 44.00 278.26 286.41 564.673385 481 182.00 2,674.00 48.00 278.81 286.89 565.703389 481 182.00 2,674.00 52.00 279.36 287.37 566.733393 481 182.00 2,674.00 56.00 279.91 287.85 567.76

3397 481 182.00 2,674.00 60.00 280.47 288.33 568.803401 481 182.00 2,674.00 64.00 281.02 288.81 569.833405 481 182.00 2,674.00 68.00 281.57 289.29 570.863409 481 182.00 2,674.00 72.00 282.12 289.77 571.893413 481 182.00 2,674.00 76.00 282.67 290.25 572.92

Page 40: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 38

Monthly tableTable letter D

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

If your employee’s gross pay is over £3,489, go to page 97.

3417 481 182.00 2,674.00 80.00 283.23 290.73 573.963421 481 182.00 2,674.00 84.00 283.78 291.21 574.993425 481 182.00 2,674.00 88.00 284.33 291.69 576.023429 481 182.00 2,674.00 92.00 284.88 292.17 577.053433 481 182.00 2,674.00 96.00 285.43 292.65 578.08

3437 481 182.00 2,674.00 100.00 285.99 293.13 579.123441 481 182.00 2,674.00 104.00 286.54 293.61 580.153445 481 182.00 2,674.00 108.00 287.09 294.09 581.183449 481 182.00 2,674.00 112.00 287.64 294.57 582.213453 481 182.00 2,674.00 116.00 288.19 295.05 583.24

3457 481 182.00 2,674.00 120.00 288.75 295.53 584.283461 481 182.00 2,674.00 124.00 289.30 296.01 585.313465 481 182.00 2,674.00 128.00 289.85 296.49 586.343469 481 182.00 2,674.00 132.00 290.40 296.97 587.373473 481 182.00 2,674.00 136.00 290.95 297.45 588.40

3477 481 182.00 2,674.00 140.00 291.51 297.93 589.443481 481 182.00 2,674.00 144.00 292.06 298.41 590.473485 481 182.00 2,674.00 148.00 292.61 298.89 591.503489 481 182.00 2,674.00 152.00 292.89 299.13 592.02

Page 41: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 39

Table letter E

Use this table for:

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

Do not use this table for:

• any year other than 2014–15

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

• women in your Contracted-out Salary Related Scheme for whom you hold form CA2700 (see Table letter L).

Completing form RT11 Deductions working sheet or substitute

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

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

If the employee’s total earnings fall between the LEL and the UEL and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL, see page 97.

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

Weekly table for Contracted-out Salary Related reduced rate contributions for use from 6 April 2014 to 5 April 2015

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Up to and including £110.99

No NIC liability, make no entries on form RT11

111 111 0.00 0.00 0.00 0.00 0.00 0.00112 111 1.00 0.00 0.00 R 0.05 0.00 R 0.05113 111 2.00 0.00 0.00 R 0.08 0.00 R 0.08114 111 3.00 0.00 0.00 R 0.12 0.00 R 0.12115 111 4.00 0.00 0.00 R 0.15 0.00 R 0.15

116 111 5.00 0.00 0.00 R 0.19 0.00 R 0.19117 111 6.00 0.00 0.00 R 0.22 0.00 R 0.22118 111 7.00 0.00 0.00 R 0.25 0.00 R 0.25119 111 8.00 0.00 0.00 R 0.29 0.00 R 0.29120 111 9.00 0.00 0.00 R 0.32 0.00 R 0.32

121 111 10.00 0.00 0.00 R 0.36 0.00 R 0.36122 111 11.00 0.00 0.00 R 0.39 0.00 R 0.39123 111 12.00 0.00 0.00 R 0.42 0.00 R 0.42124 111 13.00 0.00 0.00 R 0.46 0.00 R 0.46125 111 14.00 0.00 0.00 R 0.49 0.00 R 0.49

126 111 15.00 0.00 0.00 R 0.53 0.00 R 0.53127 111 16.00 0.00 0.00 R 0.56 0.00 R 0.56128 111 17.00 0.00 0.00 R 0.59 0.00 R 0.59129 111 18.00 0.00 0.00 R 0.63 0.00 R 0.63130 111 19.00 0.00 0.00 R 0.66 0.00 R 0.66

131 111 20.00 0.00 0.00 R 0.70 0.00 R 0.70132 111 21.00 0.00 0.00 R 0.73 0.00 R 0.73133 111 22.00 0.00 0.00 R 0.76 0.00 R 0.76134 111 23.00 0.00 0.00 R 0.80 0.00 R 0.80135 111 24.00 0.00 0.00 R 0.83 0.00 R 0.83

Page 42: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 40

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

136 111 25.00 0.00 0.00 R 0.87 0.00 R 0.87137 111 26.00 0.00 0.00 R 0.90 0.00 R 0.90138 111 27.00 0.00 0.00 R 0.93 0.00 R 0.93139 111 28.00 0.00 0.00 R 0.97 0.00 R 0.97140 111 29.00 0.00 0.00 R 1.00 0.00 R 1.00

141 111 30.00 0.00 0.00 R 1.04 0.00 R 1.04142 111 31.00 0.00 0.00 R 1.07 0.00 R 1.07143 111 32.00 0.00 0.00 R 1.10 0.00 R 1.10144 111 33.00 0.00 0.00 R 1.14 0.00 R 1.14145 111 34.00 0.00 0.00 R 1.17 0.00 R 1.17

146 111 35.00 0.00 0.00 R 1.21 0.00 R 1.21147 111 36.00 0.00 0.00 R 1.24 0.00 R 1.24148 111 37.00 0.00 0.00 R 1.27 0.00 R 1.27149 111 38.00 0.00 0.00 R 1.31 0.00 R 1.31150 111 39.00 0.00 0.00 R 1.34 0.00 R 1.34

151 111 40.00 0.00 0.00 R 1.38 0.00 R 1.38152 111 41.00 0.00 0.00 R 1.41 0.00 R 1.41153 111 42.00 0.00 0.00 R 1.43 0.00 R 1.43154 111 42.00 1.00 0.00 R 1.27 0.09 R 1.18155 111 42.00 2.00 0.00 R 1.17 0.15 R 1.02

156 111 42.00 3.00 0.00 R 1.07 0.20 R 0.87157 111 42.00 4.00 0.00 R 0.96 0.26 R 0.70158 111 42.00 5.00 0.00 R 0.86 0.32 R 0.54159 111 42.00 6.00 0.00 R 0.75 0.38 R 0.37160 111 42.00 7.00 0.00 R 0.65 0.44 R 0.21

161 111 42.00 8.00 0.00 R 0.55 0.50 R 0.05162 111 42.00 9.00 0.00 R 0.44 0.55 0.11163 111 42.00 10.00 0.00 R 0.34 0.61 0.27164 111 42.00 11.00 0.00 R 0.23 0.67 0.44165 111 42.00 12.00 0.00 R 0.13 0.73 0.60

166 111 42.00 13.00 0.00 R 0.03 0.79 0.76167 111 42.00 14.00 0.00 0.08 0.85 0.93168 111 42.00 15.00 0.00 0.18 0.91 1.09169 111 42.00 16.00 0.00 0.29 0.96 1.25170 111 42.00 17.00 0.00 0.39 1.02 1.41

171 111 42.00 18.00 0.00 0.49 1.08 1.57172 111 42.00 19.00 0.00 0.60 1.14 1.74173 111 42.00 20.00 0.00 0.70 1.20 1.90174 111 42.00 21.00 0.00 0.81 1.26 2.07175 111 42.00 22.00 0.00 0.91 1.32 2.23

176 111 42.00 23.00 0.00 1.01 1.37 2.38177 111 42.00 24.00 0.00 1.12 1.43 2.55178 111 42.00 25.00 0.00 1.22 1.49 2.71179 111 42.00 26.00 0.00 1.33 1.55 2.88180 111 42.00 27.00 0.00 1.43 1.61 3.04

181 111 42.00 28.00 0.00 1.53 1.67 3.20182 111 42.00 29.00 0.00 1.64 1.72 3.36183 111 42.00 30.00 0.00 1.74 1.78 3.52184 111 42.00 31.00 0.00 1.85 1.84 3.69185 111 42.00 32.00 0.00 1.95 1.90 3.85

186 111 42.00 33.00 0.00 2.05 1.96 4.01187 111 42.00 34.00 0.00 2.16 2.02 4.18188 111 42.00 35.00 0.00 2.26 2.08 4.34189 111 42.00 36.00 0.00 2.37 2.13 4.50190 111 42.00 37.00 0.00 2.47 2.19 4.66

Weekly table

Page 43: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 41

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

191 111 42.00 38.00 0.00 2.57 2.25 4.82192 111 42.00 39.00 0.00 2.68 2.31 4.99193 111 42.00 40.00 0.00 2.78 2.37 5.15194 111 42.00 41.00 0.00 2.89 2.43 5.32195 111 42.00 42.00 0.00 2.99 2.49 5.48

196 111 42.00 43.00 0.00 3.09 2.54 5.63197 111 42.00 44.00 0.00 3.20 2.60 5.80198 111 42.00 45.00 0.00 3.30 2.66 5.96199 111 42.00 46.00 0.00 3.41 2.72 6.13200 111 42.00 47.00 0.00 3.51 2.78 6.29

201 111 42.00 48.00 0.00 3.61 2.84 6.45202 111 42.00 49.00 0.00 3.72 2.89 6.61203 111 42.00 50.00 0.00 3.82 2.95 6.77204 111 42.00 51.00 0.00 3.93 3.01 6.94205 111 42.00 52.00 0.00 4.03 3.07 7.10

206 111 42.00 53.00 0.00 4.13 3.13 7.26207 111 42.00 54.00 0.00 4.24 3.19 7.43208 111 42.00 55.00 0.00 4.34 3.25 7.59209 111 42.00 56.00 0.00 4.45 3.30 7.75210 111 42.00 57.00 0.00 4.55 3.36 7.91

211 111 42.00 58.00 0.00 4.65 3.42 8.07212 111 42.00 59.00 0.00 4.76 3.48 8.24213 111 42.00 60.00 0.00 4.86 3.54 8.40214 111 42.00 61.00 0.00 4.97 3.60 8.57215 111 42.00 62.00 0.00 5.07 3.66 8.73

216 111 42.00 63.00 0.00 5.17 3.71 8.88217 111 42.00 64.00 0.00 5.28 3.77 9.05218 111 42.00 65.00 0.00 5.38 3.83 9.21219 111 42.00 66.00 0.00 5.49 3.89 9.38220 111 42.00 67.00 0.00 5.59 3.95 9.54

221 111 42.00 68.00 0.00 5.69 4.01 9.70222 111 42.00 69.00 0.00 5.80 4.06 9.86223 111 42.00 70.00 0.00 5.90 4.12 10.02224 111 42.00 71.00 0.00 6.01 4.18 10.19225 111 42.00 72.00 0.00 6.11 4.24 10.35

226 111 42.00 73.00 0.00 6.21 4.30 10.51227 111 42.00 74.00 0.00 6.32 4.36 10.68228 111 42.00 75.00 0.00 6.42 4.42 10.84229 111 42.00 76.00 0.00 6.53 4.47 11.00230 111 42.00 77.00 0.00 6.63 4.53 11.16

231 111 42.00 78.00 0.00 6.73 4.59 11.32232 111 42.00 79.00 0.00 6.84 4.65 11.49233 111 42.00 80.00 0.00 6.94 4.71 11.65234 111 42.00 81.00 0.00 7.05 4.77 11.82235 111 42.00 82.00 0.00 7.15 4.83 11.98

236 111 42.00 83.00 0.00 7.25 4.88 12.13237 111 42.00 84.00 0.00 7.36 4.94 12.30238 111 42.00 85.00 0.00 7.46 5.00 12.46239 111 42.00 86.00 0.00 7.57 5.06 12.63240 111 42.00 87.00 0.00 7.67 5.12 12.79

241 111 42.00 88.00 0.00 7.77 5.18 12.95242 111 42.00 89.00 0.00 7.88 5.23 13.11243 111 42.00 90.00 0.00 7.98 5.29 13.27244 111 42.00 91.00 0.00 8.09 5.35 13.44245 111 42.00 92.00 0.00 8.19 5.41 13.60

Table letter E

Page 44: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 42

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

246 111 42.00 93.00 0.00 8.29 5.47 13.76247 111 42.00 94.00 0.00 8.40 5.53 13.93248 111 42.00 95.00 0.00 8.50 5.59 14.09249 111 42.00 96.00 0.00 8.61 5.64 14.25250 111 42.00 97.00 0.00 8.71 5.70 14.41

251 111 42.00 98.00 0.00 8.81 5.76 14.57252 111 42.00 99.00 0.00 8.92 5.82 14.74253 111 42.00 100.00 0.00 9.02 5.88 14.90254 111 42.00 101.00 0.00 9.13 5.94 15.07255 111 42.00 102.00 0.00 9.23 6.00 15.23

256 111 42.00 103.00 0.00 9.33 6.05 15.38257 111 42.00 104.00 0.00 9.44 6.11 15.55258 111 42.00 105.00 0.00 9.54 6.17 15.71259 111 42.00 106.00 0.00 9.65 6.23 15.88260 111 42.00 107.00 0.00 9.75 6.29 16.04

261 111 42.00 108.00 0.00 9.85 6.35 16.20262 111 42.00 109.00 0.00 9.96 6.40 16.36263 111 42.00 110.00 0.00 10.06 6.46 16.52264 111 42.00 111.00 0.00 10.17 6.52 16.69265 111 42.00 112.00 0.00 10.27 6.58 16.85

266 111 42.00 113.00 0.00 10.37 6.64 17.01267 111 42.00 114.00 0.00 10.48 6.70 17.18268 111 42.00 115.00 0.00 10.58 6.76 17.34269 111 42.00 116.00 0.00 10.69 6.81 17.50270 111 42.00 117.00 0.00 10.79 6.87 17.66

271 111 42.00 118.00 0.00 10.89 6.93 17.82272 111 42.00 119.00 0.00 11.00 6.99 17.99273 111 42.00 120.00 0.00 11.10 7.05 18.15274 111 42.00 121.00 0.00 11.21 7.11 18.32275 111 42.00 122.00 0.00 11.31 7.17 18.48

276 111 42.00 123.00 0.00 11.41 7.22 18.63277 111 42.00 124.00 0.00 11.52 7.28 18.80278 111 42.00 125.00 0.00 11.62 7.34 18.96279 111 42.00 126.00 0.00 11.73 7.40 19.13280 111 42.00 127.00 0.00 11.83 7.46 19.29

281 111 42.00 128.00 0.00 11.93 7.52 19.45282 111 42.00 129.00 0.00 12.04 7.57 19.61283 111 42.00 130.00 0.00 12.14 7.63 19.77284 111 42.00 131.00 0.00 12.25 7.69 19.94285 111 42.00 132.00 0.00 12.35 7.75 20.10

286 111 42.00 133.00 0.00 12.45 7.81 20.26287 111 42.00 134.00 0.00 12.56 7.87 20.43288 111 42.00 135.00 0.00 12.66 7.93 20.59289 111 42.00 136.00 0.00 12.77 7.98 20.75290 111 42.00 137.00 0.00 12.87 8.04 20.91

291 111 42.00 138.00 0.00 12.97 8.10 21.07292 111 42.00 139.00 0.00 13.08 8.16 21.24293 111 42.00 140.00 0.00 13.18 8.22 21.40294 111 42.00 141.00 0.00 13.29 8.28 21.57295 111 42.00 142.00 0.00 13.39 8.34 21.73

296 111 42.00 143.00 0.00 13.49 8.39 21.88297 111 42.00 144.00 0.00 13.60 8.45 22.05298 111 42.00 145.00 0.00 13.70 8.51 22.21299 111 42.00 146.00 0.00 13.81 8.57 22.38300 111 42.00 147.00 0.00 13.91 8.63 22.54

Weekly table

Page 45: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 43

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

301 111 42.00 148.00 0.00 14.01 8.69 22.70302 111 42.00 149.00 0.00 14.12 8.74 22.86303 111 42.00 150.00 0.00 14.22 8.80 23.02304 111 42.00 151.00 0.00 14.33 8.86 23.19305 111 42.00 152.00 0.00 14.43 8.92 23.35

306 111 42.00 153.00 0.00 14.53 8.98 23.51307 111 42.00 154.00 0.00 14.64 9.04 23.68308 111 42.00 155.00 0.00 14.74 9.10 23.84309 111 42.00 156.00 0.00 14.85 9.15 24.00310 111 42.00 157.00 0.00 14.95 9.21 24.16

311 111 42.00 158.00 0.00 15.05 9.27 24.32312 111 42.00 159.00 0.00 15.16 9.33 24.49313 111 42.00 160.00 0.00 15.26 9.39 24.65314 111 42.00 161.00 0.00 15.37 9.45 24.82315 111 42.00 162.00 0.00 15.47 9.51 24.98

316 111 42.00 163.00 0.00 15.57 9.56 25.13317 111 42.00 164.00 0.00 15.68 9.62 25.30318 111 42.00 165.00 0.00 15.78 9.68 25.46319 111 42.00 166.00 0.00 15.89 9.74 25.63320 111 42.00 167.00 0.00 15.99 9.80 25.79

321 111 42.00 168.00 0.00 16.09 9.86 25.95322 111 42.00 169.00 0.00 16.20 9.91 26.11323 111 42.00 170.00 0.00 16.30 9.97 26.27324 111 42.00 171.00 0.00 16.41 10.03 26.44325 111 42.00 172.00 0.00 16.51 10.09 26.60

326 111 42.00 173.00 0.00 16.61 10.15 26.76327 111 42.00 174.00 0.00 16.72 10.21 26.93328 111 42.00 175.00 0.00 16.82 10.27 27.09329 111 42.00 176.00 0.00 16.93 10.32 27.25330 111 42.00 177.00 0.00 17.03 10.38 27.41

331 111 42.00 178.00 0.00 17.13 10.44 27.57332 111 42.00 179.00 0.00 17.24 10.50 27.74333 111 42.00 180.00 0.00 17.34 10.56 27.90334 111 42.00 181.00 0.00 17.45 10.62 28.07335 111 42.00 182.00 0.00 17.55 10.68 28.23

336 111 42.00 183.00 0.00 17.65 10.73 28.38337 111 42.00 184.00 0.00 17.76 10.79 28.55338 111 42.00 185.00 0.00 17.86 10.85 28.71339 111 42.00 186.00 0.00 17.97 10.91 28.88340 111 42.00 187.00 0.00 18.07 10.97 29.04

341 111 42.00 188.00 0.00 18.17 11.03 29.20342 111 42.00 189.00 0.00 18.28 11.08 29.36343 111 42.00 190.00 0.00 18.38 11.14 29.52344 111 42.00 191.00 0.00 18.49 11.20 29.69345 111 42.00 192.00 0.00 18.59 11.26 29.85

346 111 42.00 193.00 0.00 18.69 11.32 30.01347 111 42.00 194.00 0.00 18.80 11.38 30.18348 111 42.00 195.00 0.00 18.90 11.44 30.34349 111 42.00 196.00 0.00 19.01 11.49 30.50350 111 42.00 197.00 0.00 19.11 11.55 30.66

351 111 42.00 198.00 0.00 19.21 11.61 30.82352 111 42.00 199.00 0.00 19.32 11.67 30.99353 111 42.00 200.00 0.00 19.42 11.73 31.15354 111 42.00 201.00 0.00 19.53 11.79 31.32355 111 42.00 202.00 0.00 19.63 11.85 31.48

Table letter E

Page 46: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 44

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

356 111 42.00 203.00 0.00 19.73 11.90 31.63357 111 42.00 204.00 0.00 19.84 11.96 31.80358 111 42.00 205.00 0.00 19.94 12.02 31.96359 111 42.00 206.00 0.00 20.05 12.08 32.13360 111 42.00 207.00 0.00 20.15 12.14 32.29

361 111 42.00 208.00 0.00 20.25 12.20 32.45362 111 42.00 209.00 0.00 20.36 12.25 32.61363 111 42.00 210.00 0.00 20.46 12.31 32.77364 111 42.00 211.00 0.00 20.57 12.37 32.94365 111 42.00 212.00 0.00 20.67 12.43 33.10

366 111 42.00 213.00 0.00 20.77 12.49 33.26367 111 42.00 214.00 0.00 20.88 12.55 33.43368 111 42.00 215.00 0.00 20.98 12.61 33.59369 111 42.00 216.00 0.00 21.09 12.66 33.75370 111 42.00 217.00 0.00 21.19 12.72 33.91

371 111 42.00 218.00 0.00 21.29 12.78 34.07372 111 42.00 219.00 0.00 21.40 12.84 34.24373 111 42.00 220.00 0.00 21.50 12.90 34.40374 111 42.00 221.00 0.00 21.61 12.96 34.57375 111 42.00 222.00 0.00 21.71 13.02 34.73

376 111 42.00 223.00 0.00 21.81 13.07 34.88377 111 42.00 224.00 0.00 21.92 13.13 35.05378 111 42.00 225.00 0.00 22.02 13.19 35.21379 111 42.00 226.00 0.00 22.13 13.25 35.38380 111 42.00 227.00 0.00 22.23 13.31 35.54

381 111 42.00 228.00 0.00 22.33 13.37 35.70382 111 42.00 229.00 0.00 22.44 13.42 35.86383 111 42.00 230.00 0.00 22.54 13.48 36.02384 111 42.00 231.00 0.00 22.65 13.54 36.19385 111 42.00 232.00 0.00 22.75 13.60 36.35

386 111 42.00 233.00 0.00 22.85 13.66 36.51387 111 42.00 234.00 0.00 22.96 13.72 36.68388 111 42.00 235.00 0.00 23.06 13.78 36.84389 111 42.00 236.00 0.00 23.17 13.83 37.00390 111 42.00 237.00 0.00 23.27 13.89 37.16

391 111 42.00 238.00 0.00 23.37 13.95 37.32392 111 42.00 239.00 0.00 23.48 14.01 37.49393 111 42.00 240.00 0.00 23.58 14.07 37.65394 111 42.00 241.00 0.00 23.69 14.13 37.82395 111 42.00 242.00 0.00 23.79 14.19 37.98

396 111 42.00 243.00 0.00 23.89 14.24 38.13397 111 42.00 244.00 0.00 24.00 14.30 38.30398 111 42.00 245.00 0.00 24.10 14.36 38.46399 111 42.00 246.00 0.00 24.21 14.42 38.63400 111 42.00 247.00 0.00 24.31 14.48 38.79

401 111 42.00 248.00 0.00 24.41 14.54 38.95402 111 42.00 249.00 0.00 24.52 14.59 39.11403 111 42.00 250.00 0.00 24.62 14.65 39.27404 111 42.00 251.00 0.00 24.73 14.71 39.44405 111 42.00 252.00 0.00 24.83 14.77 39.60

406 111 42.00 253.00 0.00 24.93 14.83 39.76407 111 42.00 254.00 0.00 25.04 14.89 39.93408 111 42.00 255.00 0.00 25.14 14.95 40.09409 111 42.00 256.00 0.00 25.25 15.00 40.25410 111 42.00 257.00 0.00 25.35 15.06 40.41

Weekly table

Page 47: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 45

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

411 111 42.00 258.00 0.00 25.45 15.12 40.57412 111 42.00 259.00 0.00 25.56 15.18 40.74413 111 42.00 260.00 0.00 25.66 15.24 40.90414 111 42.00 261.00 0.00 25.77 15.30 41.07415 111 42.00 262.00 0.00 25.87 15.36 41.23

416 111 42.00 263.00 0.00 25.97 15.41 41.38417 111 42.00 264.00 0.00 26.08 15.47 41.55418 111 42.00 265.00 0.00 26.18 15.53 41.71419 111 42.00 266.00 0.00 26.29 15.59 41.88420 111 42.00 267.00 0.00 26.39 15.65 42.04

421 111 42.00 268.00 0.00 26.49 15.71 42.20422 111 42.00 269.00 0.00 26.60 15.76 42.36423 111 42.00 270.00 0.00 26.70 15.82 42.52424 111 42.00 271.00 0.00 26.81 15.88 42.69425 111 42.00 272.00 0.00 26.91 15.94 42.85

426 111 42.00 273.00 0.00 27.01 16.00 43.01427 111 42.00 274.00 0.00 27.12 16.06 43.18428 111 42.00 275.00 0.00 27.22 16.12 43.34429 111 42.00 276.00 0.00 27.33 16.17 43.50430 111 42.00 277.00 0.00 27.43 16.23 43.66

431 111 42.00 278.00 0.00 27.53 16.29 43.82432 111 42.00 279.00 0.00 27.64 16.35 43.99433 111 42.00 280.00 0.00 27.74 16.41 44.15434 111 42.00 281.00 0.00 27.85 16.47 44.32435 111 42.00 282.00 0.00 27.95 16.53 44.48

436 111 42.00 283.00 0.00 28.05 16.58 44.63437 111 42.00 284.00 0.00 28.16 16.64 44.80438 111 42.00 285.00 0.00 28.26 16.70 44.96439 111 42.00 286.00 0.00 28.37 16.76 45.13440 111 42.00 287.00 0.00 28.47 16.82 45.29

441 111 42.00 288.00 0.00 28.57 16.88 45.45442 111 42.00 289.00 0.00 28.68 16.93 45.61443 111 42.00 290.00 0.00 28.78 16.99 45.77444 111 42.00 291.00 0.00 28.89 17.05 45.94445 111 42.00 292.00 0.00 28.99 17.11 46.10

446 111 42.00 293.00 0.00 29.09 17.17 46.26447 111 42.00 294.00 0.00 29.20 17.23 46.43448 111 42.00 295.00 0.00 29.30 17.29 46.59449 111 42.00 296.00 0.00 29.41 17.34 46.75450 111 42.00 297.00 0.00 29.51 17.40 46.91

451 111 42.00 298.00 0.00 29.61 17.46 47.07452 111 42.00 299.00 0.00 29.72 17.52 47.24453 111 42.00 300.00 0.00 29.82 17.58 47.40454 111 42.00 301.00 0.00 29.93 17.64 47.57455 111 42.00 302.00 0.00 30.03 17.70 47.73

456 111 42.00 303.00 0.00 30.13 17.75 47.88457 111 42.00 304.00 0.00 30.24 17.81 48.05458 111 42.00 305.00 0.00 30.34 17.87 48.21459 111 42.00 306.00 0.00 30.45 17.93 48.38460 111 42.00 307.00 0.00 30.55 17.99 48.54

461 111 42.00 308.00 0.00 30.65 18.05 48.70462 111 42.00 309.00 0.00 30.76 18.10 48.86463 111 42.00 310.00 0.00 30.86 18.16 49.02464 111 42.00 311.00 0.00 30.97 18.22 49.19465 111 42.00 312.00 0.00 31.07 18.28 49.35

Table letter E

Page 48: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 46

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

466 111 42.00 313.00 0.00 31.17 18.34 49.51467 111 42.00 314.00 0.00 31.28 18.40 49.68468 111 42.00 315.00 0.00 31.38 18.46 49.84469 111 42.00 316.00 0.00 31.49 18.51 50.00470 111 42.00 317.00 0.00 31.59 18.57 50.16

471 111 42.00 318.00 0.00 31.69 18.63 50.32472 111 42.00 319.00 0.00 31.80 18.69 50.49473 111 42.00 320.00 0.00 31.90 18.75 50.65474 111 42.00 321.00 0.00 32.01 18.81 50.82475 111 42.00 322.00 0.00 32.11 18.87 50.98

476 111 42.00 323.00 0.00 32.21 18.92 51.13477 111 42.00 324.00 0.00 32.32 18.98 51.30478 111 42.00 325.00 0.00 32.42 19.04 51.46479 111 42.00 326.00 0.00 32.53 19.10 51.63480 111 42.00 327.00 0.00 32.63 19.16 51.79

481 111 42.00 328.00 0.00 32.73 19.22 51.95482 111 42.00 329.00 0.00 32.84 19.27 52.11483 111 42.00 330.00 0.00 32.94 19.33 52.27484 111 42.00 331.00 0.00 33.05 19.39 52.44485 111 42.00 332.00 0.00 33.15 19.45 52.60

486 111 42.00 333.00 0.00 33.25 19.51 52.76487 111 42.00 334.00 0.00 33.36 19.57 52.93488 111 42.00 335.00 0.00 33.46 19.63 53.09489 111 42.00 336.00 0.00 33.57 19.68 53.25490 111 42.00 337.00 0.00 33.67 19.74 53.41

491 111 42.00 338.00 0.00 33.77 19.80 53.57492 111 42.00 339.00 0.00 33.88 19.86 53.74493 111 42.00 340.00 0.00 33.98 19.92 53.90494 111 42.00 341.00 0.00 34.09 19.98 54.07495 111 42.00 342.00 0.00 34.19 20.04 54.23

496 111 42.00 343.00 0.00 34.29 20.09 54.38497 111 42.00 344.00 0.00 34.40 20.15 54.55498 111 42.00 345.00 0.00 34.50 20.21 54.71499 111 42.00 346.00 0.00 34.61 20.27 54.88500 111 42.00 347.00 0.00 34.71 20.33 55.04

501 111 42.00 348.00 0.00 34.81 20.39 55.20502 111 42.00 349.00 0.00 34.92 20.44 55.36503 111 42.00 350.00 0.00 35.02 20.50 55.52504 111 42.00 351.00 0.00 35.13 20.56 55.69505 111 42.00 352.00 0.00 35.23 20.62 55.85

506 111 42.00 353.00 0.00 35.33 20.68 56.01507 111 42.00 354.00 0.00 35.44 20.74 56.18508 111 42.00 355.00 0.00 35.54 20.80 56.34509 111 42.00 356.00 0.00 35.65 20.85 56.50510 111 42.00 357.00 0.00 35.75 20.91 56.66

511 111 42.00 358.00 0.00 35.85 20.97 56.82512 111 42.00 359.00 0.00 35.96 21.03 56.99513 111 42.00 360.00 0.00 36.06 21.09 57.15514 111 42.00 361.00 0.00 36.17 21.15 57.32515 111 42.00 362.00 0.00 36.27 21.21 57.48

516 111 42.00 363.00 0.00 36.37 21.26 57.63517 111 42.00 364.00 0.00 36.48 21.32 57.80518 111 42.00 365.00 0.00 36.58 21.38 57.96519 111 42.00 366.00 0.00 36.69 21.44 58.13520 111 42.00 367.00 0.00 36.79 21.50 58.29

Weekly table

Page 49: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 47

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

521 111 42.00 368.00 0.00 36.89 21.56 58.45522 111 42.00 369.00 0.00 37.00 21.61 58.61523 111 42.00 370.00 0.00 37.10 21.67 58.77524 111 42.00 371.00 0.00 37.21 21.73 58.94525 111 42.00 372.00 0.00 37.31 21.79 59.10

526 111 42.00 373.00 0.00 37.41 21.85 59.26527 111 42.00 374.00 0.00 37.52 21.91 59.43528 111 42.00 375.00 0.00 37.62 21.97 59.59529 111 42.00 376.00 0.00 37.73 22.02 59.75530 111 42.00 377.00 0.00 37.83 22.08 59.91

531 111 42.00 378.00 0.00 37.93 22.14 60.07532 111 42.00 379.00 0.00 38.04 22.20 60.24533 111 42.00 380.00 0.00 38.14 22.26 60.40534 111 42.00 381.00 0.00 38.25 22.32 60.57535 111 42.00 382.00 0.00 38.35 22.38 60.73

536 111 42.00 383.00 0.00 38.45 22.43 60.88537 111 42.00 384.00 0.00 38.56 22.49 61.05538 111 42.00 385.00 0.00 38.66 22.55 61.21539 111 42.00 386.00 0.00 38.77 22.61 61.38540 111 42.00 387.00 0.00 38.87 22.67 61.54

541 111 42.00 388.00 0.00 38.97 22.73 61.70542 111 42.00 389.00 0.00 39.08 22.78 61.86543 111 42.00 390.00 0.00 39.18 22.84 62.02544 111 42.00 391.00 0.00 39.29 22.90 62.19545 111 42.00 392.00 0.00 39.39 22.96 62.35

546 111 42.00 393.00 0.00 39.49 23.02 62.51547 111 42.00 394.00 0.00 39.60 23.08 62.68548 111 42.00 395.00 0.00 39.70 23.14 62.84549 111 42.00 396.00 0.00 39.81 23.19 63.00550 111 42.00 397.00 0.00 39.91 23.25 63.16

551 111 42.00 398.00 0.00 40.01 23.31 63.32552 111 42.00 399.00 0.00 40.12 23.37 63.49553 111 42.00 400.00 0.00 40.22 23.43 63.65554 111 42.00 401.00 0.00 40.33 23.49 63.82555 111 42.00 402.00 0.00 40.43 23.55 63.98

556 111 42.00 403.00 0.00 40.53 23.60 64.13557 111 42.00 404.00 0.00 40.64 23.66 64.30558 111 42.00 405.00 0.00 40.74 23.72 64.46559 111 42.00 406.00 0.00 40.85 23.78 64.63560 111 42.00 407.00 0.00 40.95 23.84 64.79

561 111 42.00 408.00 0.00 41.05 23.90 64.95562 111 42.00 409.00 0.00 41.16 23.95 65.11563 111 42.00 410.00 0.00 41.26 24.01 65.27564 111 42.00 411.00 0.00 41.37 24.07 65.44565 111 42.00 412.00 0.00 41.47 24.13 65.60

566 111 42.00 413.00 0.00 41.57 24.19 65.76567 111 42.00 414.00 0.00 41.68 24.25 65.93568 111 42.00 415.00 0.00 41.78 24.31 66.09569 111 42.00 416.00 0.00 41.89 24.36 66.25570 111 42.00 417.00 0.00 41.99 24.42 66.41

571 111 42.00 418.00 0.00 42.09 24.48 66.57572 111 42.00 419.00 0.00 42.20 24.54 66.74573 111 42.00 420.00 0.00 42.30 24.60 66.90574 111 42.00 421.00 0.00 42.41 24.66 67.07575 111 42.00 422.00 0.00 42.51 24.72 67.23

Table letter E

Page 50: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 48

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (For

informationonly)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

576 111 42.00 423.00 0.00 42.61 24.77 67.38577 111 42.00 424.00 0.00 42.72 24.83 67.55578 111 42.00 425.00 0.00 42.82 24.89 67.71579 111 42.00 426.00 0.00 42.93 24.95 67.88580 111 42.00 427.00 0.00 43.03 25.01 68.04

581 111 42.00 428.00 0.00 43.13 25.07 68.20582 111 42.00 429.00 0.00 43.24 25.12 68.36583 111 42.00 430.00 0.00 43.34 25.18 68.52584 111 42.00 431.00 0.00 43.45 25.24 68.69585 111 42.00 432.00 0.00 43.55 25.30 68.85

586 111 42.00 433.00 0.00 43.65 25.36 69.01587 111 42.00 434.00 0.00 43.76 25.42 69.18588 111 42.00 435.00 0.00 43.86 25.48 69.34589 111 42.00 436.00 0.00 43.97 25.53 69.50590 111 42.00 437.00 0.00 44.07 25.59 69.66

591 111 42.00 438.00 0.00 44.17 25.65 69.82592 111 42.00 439.00 0.00 44.28 25.71 69.99593 111 42.00 440.00 0.00 44.38 25.77 70.15594 111 42.00 441.00 0.00 44.49 25.83 70.32595 111 42.00 442.00 0.00 44.59 25.89 70.48

596 111 42.00 443.00 0.00 44.69 25.94 70.63597 111 42.00 444.00 0.00 44.80 26.00 70.80598 111 42.00 445.00 0.00 44.90 26.06 70.96599 111 42.00 446.00 0.00 45.01 26.12 71.13600 111 42.00 447.00 0.00 45.11 26.18 71.29

601 111 42.00 448.00 0.00 45.21 26.24 71.45602 111 42.00 449.00 0.00 45.32 26.29 71.61603 111 42.00 450.00 0.00 45.42 26.35 71.77604 111 42.00 451.00 0.00 45.53 26.41 71.94605 111 42.00 452.00 0.00 45.63 26.47 72.10

606 111 42.00 453.00 0.00 45.73 26.53 72.26607 111 42.00 454.00 0.00 45.84 26.59 72.43608 111 42.00 455.00 0.00 45.94 26.65 72.59609 111 42.00 456.00 0.00 46.05 26.70 72.75610 111 42.00 457.00 0.00 46.15 26.76 72.91

611 111 42.00 458.00 0.00 46.25 26.82 73.07612 111 42.00 459.00 0.00 46.36 26.88 73.24613 111 42.00 460.00 0.00 46.46 26.94 73.40614 111 42.00 461.00 0.00 46.57 27.00 73.57615 111 42.00 462.00 0.00 46.67 27.06 73.73

616 111 42.00 463.00 0.00 46.77 27.11 73.88617 111 42.00 464.00 0.00 46.88 27.17 74.05618 111 42.00 465.00 0.00 46.98 27.23 74.21619 111 42.00 466.00 0.00 47.09 27.29 74.38620 111 42.00 467.00 0.00 47.19 27.35 74.54

621 111 42.00 468.00 0.00 47.29 27.41 74.70622 111 42.00 469.00 0.00 47.40 27.46 74.86623 111 42.00 470.00 0.00 47.50 27.52 75.02624 111 42.00 471.00 0.00 47.61 27.58 75.19625 111 42.00 472.00 0.00 47.71 27.64 75.35

626 111 42.00 473.00 0.00 47.81 27.70 75.51627 111 42.00 474.00 0.00 47.92 27.76 75.68628 111 42.00 475.00 0.00 48.02 27.82 75.84629 111 42.00 476.00 0.00 48.13 27.87 76.00630 111 42.00 477.00 0.00 48.23 27.93 76.16

Weekly table

Page 51: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 49

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (For

informationonly)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

631 111 42.00 478.00 0.00 48.33 27.99 76.32632 111 42.00 479.00 0.00 48.44 28.05 76.49633 111 42.00 480.00 0.00 48.54 28.11 76.65634 111 42.00 481.00 0.00 48.65 28.17 76.82635 111 42.00 482.00 0.00 48.75 28.23 76.98

636 111 42.00 483.00 0.00 48.85 28.28 77.13637 111 42.00 484.00 0.00 48.96 28.34 77.30638 111 42.00 485.00 0.00 49.06 28.40 77.46639 111 42.00 486.00 0.00 49.17 28.46 77.63640 111 42.00 487.00 0.00 49.27 28.52 77.79

641 111 42.00 488.00 0.00 49.37 28.58 77.95642 111 42.00 489.00 0.00 49.48 28.63 78.11643 111 42.00 490.00 0.00 49.58 28.69 78.27644 111 42.00 491.00 0.00 49.69 28.75 78.44645 111 42.00 492.00 0.00 49.79 28.81 78.60

646 111 42.00 493.00 0.00 49.89 28.87 78.76647 111 42.00 494.00 0.00 50.00 28.93 78.93648 111 42.00 495.00 0.00 50.10 28.99 79.09649 111 42.00 496.00 0.00 50.21 29.04 79.25650 111 42.00 497.00 0.00 50.31 29.10 79.41

651 111 42.00 498.00 0.00 50.41 29.16 79.57652 111 42.00 499.00 0.00 50.52 29.22 79.74653 111 42.00 500.00 0.00 50.62 29.28 79.90654 111 42.00 501.00 0.00 50.73 29.34 80.07655 111 42.00 502.00 0.00 50.83 29.40 80.23

656 111 42.00 503.00 0.00 50.93 29.45 80.38657 111 42.00 504.00 0.00 51.04 29.51 80.55658 111 42.00 505.00 0.00 51.14 29.57 80.71659 111 42.00 506.00 0.00 51.25 29.63 80.88660 111 42.00 507.00 0.00 51.35 29.69 81.04

661 111 42.00 508.00 0.00 51.45 29.75 81.20662 111 42.00 509.00 0.00 51.56 29.80 81.36663 111 42.00 510.00 0.00 51.66 29.86 81.52664 111 42.00 511.00 0.00 51.77 29.92 81.69665 111 42.00 512.00 0.00 51.87 29.98 81.85

666 111 42.00 513.00 0.00 51.97 30.04 82.01667 111 42.00 514.00 0.00 52.08 30.10 82.18668 111 42.00 515.00 0.00 52.18 30.16 82.34669 111 42.00 516.00 0.00 52.29 30.21 82.50670 111 42.00 517.00 0.00 52.39 30.27 82.66

671 111 42.00 518.00 0.00 52.49 30.33 82.82672 111 42.00 519.00 0.00 52.60 30.39 82.99673 111 42.00 520.00 0.00 52.70 30.45 83.15674 111 42.00 521.00 0.00 52.81 30.51 83.32675 111 42.00 522.00 0.00 52.91 30.57 83.48

676 111 42.00 523.00 0.00 53.01 30.62 83.63677 111 42.00 524.00 0.00 53.12 30.68 83.80678 111 42.00 525.00 0.00 53.22 30.74 83.96679 111 42.00 526.00 0.00 53.33 30.80 84.13680 111 42.00 527.00 0.00 53.43 30.86 84.29

681 111 42.00 528.00 0.00 53.53 30.92 84.45682 111 42.00 529.00 0.00 53.64 30.97 84.61683 111 42.00 530.00 0.00 53.74 31.03 84.77684 111 42.00 531.00 0.00 53.85 31.09 84.94685 111 42.00 532.00 0.00 53.95 31.15 85.10

Table letter E

Page 52: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 50

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

686 111 42.00 533.00 0.00 54.05 31.21 85.26687 111 42.00 534.00 0.00 54.16 31.27 85.43688 111 42.00 535.00 0.00 54.26 31.33 85.59689 111 42.00 536.00 0.00 54.37 31.38 85.75690 111 42.00 537.00 0.00 54.47 31.44 85.91

691 111 42.00 538.00 0.00 54.57 31.50 86.07692 111 42.00 539.00 0.00 54.68 31.56 86.24693 111 42.00 540.00 0.00 54.78 31.62 86.40694 111 42.00 541.00 0.00 54.89 31.68 86.57695 111 42.00 542.00 0.00 54.99 31.74 86.73

696 111 42.00 543.00 0.00 55.09 31.79 86.88697 111 42.00 544.00 0.00 55.20 31.85 87.05698 111 42.00 545.00 0.00 55.30 31.91 87.21699 111 42.00 546.00 0.00 55.41 31.97 87.38700 111 42.00 547.00 0.00 55.51 32.03 87.54

701 111 42.00 548.00 0.00 55.61 32.09 87.70702 111 42.00 549.00 0.00 55.72 32.14 87.86703 111 42.00 550.00 0.00 55.82 32.20 88.02704 111 42.00 551.00 0.00 55.93 32.26 88.19705 111 42.00 552.00 0.00 56.03 32.32 88.35

706 111 42.00 553.00 0.00 56.13 32.38 88.51707 111 42.00 554.00 0.00 56.24 32.44 88.68708 111 42.00 555.00 0.00 56.34 32.50 88.84709 111 42.00 556.00 0.00 56.45 32.55 89.00710 111 42.00 557.00 0.00 56.55 32.61 89.16

711 111 42.00 558.00 0.00 56.65 32.67 89.32712 111 42.00 559.00 0.00 56.76 32.73 89.49713 111 42.00 560.00 0.00 56.86 32.79 89.65714 111 42.00 561.00 0.00 56.97 32.85 89.82715 111 42.00 562.00 0.00 57.07 32.91 89.98

716 111 42.00 563.00 0.00 57.17 32.96 90.13717 111 42.00 564.00 0.00 57.28 33.02 90.30718 111 42.00 565.00 0.00 57.38 33.08 90.46719 111 42.00 566.00 0.00 57.49 33.14 90.63720 111 42.00 567.00 0.00 57.59 33.20 90.79

721 111 42.00 568.00 0.00 57.69 33.26 90.95722 111 42.00 569.00 0.00 57.80 33.31 91.11723 111 42.00 570.00 0.00 57.90 33.37 91.27724 111 42.00 571.00 0.00 58.01 33.43 91.44725 111 42.00 572.00 0.00 58.11 33.49 91.60

726 111 42.00 573.00 0.00 58.21 33.55 91.76727 111 42.00 574.00 0.00 58.32 33.61 91.93728 111 42.00 575.00 0.00 58.42 33.67 92.09729 111 42.00 576.00 0.00 58.53 33.72 92.25730 111 42.00 577.00 0.00 58.63 33.78 92.41

731 111 42.00 578.00 0.00 58.73 33.84 92.57732 111 42.00 579.00 0.00 58.84 33.90 92.74733 111 42.00 580.00 0.00 58.94 33.96 92.90734 111 42.00 581.00 0.00 59.05 34.02 93.07735 111 42.00 582.00 0.00 59.15 34.08 93.23

736 111 42.00 583.00 0.00 59.25 34.13 93.38737 111 42.00 584.00 0.00 59.36 34.19 93.55738 111 42.00 585.00 0.00 59.46 34.25 93.71739 111 42.00 586.00 0.00 59.57 34.31 93.88740 111 42.00 587.00 0.00 59.67 34.37 94.04

Weekly table

Page 53: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 51

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

741 111 42.00 588.00 0.00 59.77 34.43 94.20742 111 42.00 589.00 0.00 59.88 34.48 94.36743 111 42.00 590.00 0.00 59.98 34.54 94.52744 111 42.00 591.00 0.00 60.09 34.60 94.69745 111 42.00 592.00 0.00 60.19 34.66 94.85

746 111 42.00 593.00 0.00 60.29 34.72 95.01747 111 42.00 594.00 0.00 60.40 34.78 95.18748 111 42.00 595.00 0.00 60.50 34.84 95.34749 111 42.00 596.00 0.00 60.61 34.89 95.50750 111 42.00 597.00 0.00 60.71 34.95 95.66

751 111 42.00 598.00 0.00 60.81 35.01 95.82752 111 42.00 599.00 0.00 60.92 35.07 95.99753 111 42.00 600.00 0.00 61.02 35.13 96.15754 111 42.00 601.00 0.00 61.13 35.19 96.32755 111 42.00 602.00 0.00 61.23 35.25 96.48

756 111 42.00 603.00 0.00 61.33 35.30 96.63757 111 42.00 604.00 0.00 61.44 35.36 96.80758 111 42.00 605.00 0.00 61.54 35.42 96.96759 111 42.00 606.00 0.00 61.65 35.48 97.13760 111 42.00 607.00 0.00 61.75 35.54 97.29

761 111 42.00 608.00 0.00 61.85 35.60 97.45762 111 42.00 609.00 0.00 61.96 35.65 97.61763 111 42.00 610.00 0.00 62.06 35.71 97.77764 111 42.00 611.00 0.00 62.17 35.77 97.94765 111 42.00 612.00 0.00 62.27 35.83 98.10

766 111 42.00 613.00 0.00 62.37 35.89 98.26767 111 42.00 614.00 0.00 62.48 35.95 98.43768 111 42.00 615.00 0.00 62.58 36.01 98.59769 111 42.00 616.00 0.00 62.69 36.06 98.75770 111 42.00 617.00 0.00 62.74 36.09 98.83

771 111 42.00 617.00 1.00 62.95 36.18 99.13772 111 42.00 617.00 2.00 63.08 36.24 99.32773 111 42.00 617.00 3.00 63.22 36.29 99.51774 111 42.00 617.00 4.00 63.36 36.35 99.71775 111 42.00 617.00 5.00 63.50 36.41 99.91

776 111 42.00 617.00 6.00 63.64 36.47 100.11777 111 42.00 617.00 7.00 63.77 36.53 100.30778 111 42.00 617.00 8.00 63.91 36.59 100.50779 111 42.00 617.00 9.00 64.05 36.64 100.69780 111 42.00 617.00 10.00 64.19 36.70 100.89

781 111 42.00 617.00 11.00 64.33 36.76 101.09782 111 42.00 617.00 12.00 64.46 36.82 101.28783 111 42.00 617.00 13.00 64.60 36.88 101.48784 111 42.00 617.00 14.00 64.74 36.94 101.68785 111 42.00 617.00 15.00 64.88 37.00 101.88

786 111 42.00 617.00 16.00 65.02 37.05 102.07787 111 42.00 617.00 17.00 65.15 37.11 102.26788 111 42.00 617.00 18.00 65.29 37.17 102.46789 111 42.00 617.00 19.00 65.43 37.23 102.66790 111 42.00 617.00 20.00 65.57 37.29 102.86

791 111 42.00 617.00 21.00 65.71 37.35 103.06792 111 42.00 617.00 22.00 65.84 37.41 103.25793 111 42.00 617.00 23.00 65.98 37.46 103.44794 111 42.00 617.00 24.00 66.12 37.52 103.64795 111 42.00 617.00 25.00 66.26 37.58 103.84

Table letter E

Page 54: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 52

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

If your employee’s gross pay is over £805, go to page 97.

Table letter E

796 111 42.00 617.00 26.00 66.40 37.64 104.04797 111 42.00 617.00 27.00 66.53 37.70 104.23798 111 42.00 617.00 28.00 66.67 37.76 104.43799 111 42.00 617.00 29.00 66.81 37.81 104.62800 111 42.00 617.00 30.00 66.95 37.87 104.82

801 111 42.00 617.00 31.00 67.09 37.93 105.02802 111 42.00 617.00 32.00 67.22 37.99 105.21803 111 42.00 617.00 33.00 67.36 38.05 105.41804 111 42.00 617.00 34.00 67.50 38.11 105.61805 111 42.00 617.00 35.00 67.57 38.14 105.71

Weekly table

Page 55: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 53

Table letter E

Use this table for:

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

Do not use this table for:

• any year other than 2014–15

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

• women in your Contracted-out Salary Related Scheme for whom you hold form CA2700 (see Table letter L).

Completing form RT11 Deductions working sheet or substitute

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

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

If the employee’s total earnings fall between the LEL and the UEL and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL, see page 97.

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

Monthly table for Contracted-out Salary Related reduced rate contributions for use from 6 April 2014 to 5 April 2015

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Up to and including £480.99

No NIC liability, make no entries on form RT11

481 481 0.00 0.00 0.00 0.00 0.00 0.00485 481 4.00 0.00 0.00 R 0.20 0.00 R 0.20489 481 8.00 0.00 0.00 R 0.34 0.00 R 0.34493 481 12.00 0.00 0.00 R 0.48 0.00 R 0.48497 481 16.00 0.00 0.00 R 0.61 0.00 R 0.61

501 481 20.00 0.00 0.00 R 0.75 0.00 R 0.75505 481 24.00 0.00 0.00 R 0.88 0.00 R 0.88509 481 28.00 0.00 0.00 R 1.02 0.00 R 1.02513 481 32.00 0.00 0.00 R 1.16 0.00 R 1.16517 481 36.00 0.00 0.00 R 1.29 0.00 R 1.29

521 481 40.00 0.00 0.00 R 1.43 0.00 R 1.43525 481 44.00 0.00 0.00 R 1.56 0.00 R 1.56529 481 48.00 0.00 0.00 R 1.70 0.00 R 1.70533 481 52.00 0.00 0.00 R 1.84 0.00 R 1.84537 481 56.00 0.00 0.00 R 1.97 0.00 R 1.97

541 481 60.00 0.00 0.00 R 2.11 0.00 R 2.11545 481 64.00 0.00 0.00 R 2.24 0.00 R 2.24549 481 68.00 0.00 0.00 R 2.38 0.00 R 2.38553 481 72.00 0.00 0.00 R 2.52 0.00 R 2.52557 481 76.00 0.00 0.00 R 2.65 0.00 R 2.65

561 481 80.00 0.00 0.00 R 2.79 0.00 R 2.79565 481 84.00 0.00 0.00 R 2.92 0.00 R 2.92569 481 88.00 0.00 0.00 R 3.06 0.00 R 3.06573 481 92.00 0.00 0.00 R 3.20 0.00 R 3.20577 481 96.00 0.00 0.00 R 3.33 0.00 R 3.33

Page 56: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 54

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

581 481 100.00 0.00 0.00 R 3.47 0.00 R 3.47585 481 104.00 0.00 0.00 R 3.60 0.00 R 3.60589 481 108.00 0.00 0.00 R 3.74 0.00 R 3.74593 481 112.00 0.00 0.00 R 3.88 0.00 R 3.88597 481 116.00 0.00 0.00 R 4.01 0.00 R 4.01

601 481 120.00 0.00 0.00 R 4.15 0.00 R 4.15605 481 124.00 0.00 0.00 R 4.28 0.00 R 4.28609 481 128.00 0.00 0.00 R 4.42 0.00 R 4.42613 481 132.00 0.00 0.00 R 4.56 0.00 R 4.56617 481 136.00 0.00 0.00 R 4.69 0.00 R 4.69

621 481 140.00 0.00 0.00 R 4.83 0.00 R 4.83625 481 144.00 0.00 0.00 R 4.96 0.00 R 4.96629 481 148.00 0.00 0.00 R 5.10 0.00 R 5.10633 481 152.00 0.00 0.00 R 5.24 0.00 R 5.24637 481 156.00 0.00 0.00 R 5.37 0.00 R 5.37

641 481 160.00 0.00 0.00 R 5.51 0.00 R 5.51645 481 164.00 0.00 0.00 R 5.64 0.00 R 5.64649 481 168.00 0.00 0.00 R 5.78 0.00 R 5.78653 481 172.00 0.00 0.00 R 5.92 0.00 R 5.92657 481 176.00 0.00 0.00 R 6.05 0.00 R 6.05

661 481 180.00 0.00 0.00 R 6.15 0.00 R 6.15663 481 182.00 0.00 0.00 R 6.19 0.00 R 6.19665 481 182.00 2.00 0.00 R 5.77 0.23 R 5.54669 481 182.00 6.00 0.00 R 5.36 0.47 R 4.89673 481 182.00 10.00 0.00 R 4.94 0.70 R 4.24

677 481 182.00 14.00 0.00 R 4.53 0.94 R 3.59681 481 182.00 18.00 0.00 R 4.11 1.17 R 2.94685 481 182.00 22.00 0.00 R 3.69 1.40 R 2.29689 481 182.00 26.00 0.00 R 3.28 1.64 R 1.64693 481 182.00 30.00 0.00 R 2.86 1.87 R 0.99

697 481 182.00 34.00 0.00 R 2.45 2.11 R 0.34701 481 182.00 38.00 0.00 R 2.03 2.34 0.31705 481 182.00 42.00 0.00 R 1.61 2.57 0.96709 481 182.00 46.00 0.00 R 1.20 2.81 1.61713 481 182.00 50.00 0.00 R 0.78 3.04 2.26

717 481 182.00 54.00 0.00 R 0.37 3.28 2.91721 481 182.00 58.00 0.00 0.05 3.51 3.56725 481 182.00 62.00 0.00 0.47 3.74 4.21729 481 182.00 66.00 0.00 0.88 3.98 4.86733 481 182.00 70.00 0.00 1.30 4.21 5.51

737 481 182.00 74.00 0.00 1.71 4.45 6.16741 481 182.00 78.00 0.00 2.13 4.68 6.81745 481 182.00 82.00 0.00 2.55 4.91 7.46749 481 182.00 86.00 0.00 2.96 5.15 8.11753 481 182.00 90.00 0.00 3.38 5.38 8.76

757 481 182.00 94.00 0.00 3.79 5.62 9.41761 481 182.00 98.00 0.00 4.21 5.85 10.06765 481 182.00 102.00 0.00 4.63 6.08 10.71769 481 182.00 106.00 0.00 5.04 6.32 11.36773 481 182.00 110.00 0.00 5.46 6.55 12.01

777 481 182.00 114.00 0.00 5.87 6.79 12.66781 481 182.00 118.00 0.00 6.29 7.02 13.31785 481 182.00 122.00 0.00 6.71 7.25 13.96789 481 182.00 126.00 0.00 7.12 7.49 14.61793 481 182.00 130.00 0.00 7.54 7.72 15.26

Monthly table

Page 57: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 55

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

797 481 182.00 134.00 0.00 7.95 7.96 15.91801 481 182.00 138.00 0.00 8.37 8.19 16.56805 481 182.00 142.00 0.00 8.79 8.42 17.21809 481 182.00 146.00 0.00 9.20 8.66 17.86813 481 182.00 150.00 0.00 9.62 8.89 18.51

817 481 182.00 154.00 0.00 10.03 9.13 19.16821 481 182.00 158.00 0.00 10.45 9.36 19.81825 481 182.00 162.00 0.00 10.87 9.59 20.46829 481 182.00 166.00 0.00 11.28 9.83 21.11833 481 182.00 170.00 0.00 11.70 10.06 21.76

837 481 182.00 174.00 0.00 12.11 10.30 22.41841 481 182.00 178.00 0.00 12.53 10.53 23.06845 481 182.00 182.00 0.00 12.95 10.76 23.71849 481 182.00 186.00 0.00 13.36 11.00 24.36853 481 182.00 190.00 0.00 13.78 11.23 25.01

857 481 182.00 194.00 0.00 14.19 11.47 25.66861 481 182.00 198.00 0.00 14.61 11.70 26.31865 481 182.00 202.00 0.00 15.03 11.93 26.96869 481 182.00 206.00 0.00 15.44 12.17 27.61873 481 182.00 210.00 0.00 15.86 12.40 28.26

877 481 182.00 214.00 0.00 16.27 12.64 28.91881 481 182.00 218.00 0.00 16.69 12.87 29.56885 481 182.00 222.00 0.00 17.11 13.10 30.21889 481 182.00 226.00 0.00 17.52 13.34 30.86893 481 182.00 230.00 0.00 17.94 13.57 31.51

897 481 182.00 234.00 0.00 18.35 13.81 32.16901 481 182.00 238.00 0.00 18.77 14.04 32.81905 481 182.00 242.00 0.00 19.19 14.27 33.46909 481 182.00 246.00 0.00 19.60 14.51 34.11913 481 182.00 250.00 0.00 20.02 14.74 34.76

917 481 182.00 254.00 0.00 20.43 14.98 35.41921 481 182.00 258.00 0.00 20.85 15.21 36.06925 481 182.00 262.00 0.00 21.27 15.44 36.71929 481 182.00 266.00 0.00 21.68 15.68 37.36933 481 182.00 270.00 0.00 22.10 15.91 38.01

937 481 182.00 274.00 0.00 22.51 16.15 38.66941 481 182.00 278.00 0.00 22.93 16.38 39.31945 481 182.00 282.00 0.00 23.35 16.61 39.96949 481 182.00 286.00 0.00 23.76 16.85 40.61953 481 182.00 290.00 0.00 24.18 17.08 41.26

957 481 182.00 294.00 0.00 24.59 17.32 41.91961 481 182.00 298.00 0.00 25.01 17.55 42.56965 481 182.00 302.00 0.00 25.43 17.78 43.21969 481 182.00 306.00 0.00 25.84 18.02 43.86973 481 182.00 310.00 0.00 26.26 18.25 44.51

977 481 182.00 314.00 0.00 26.67 18.49 45.16981 481 182.00 318.00 0.00 27.09 18.72 45.81985 481 182.00 322.00 0.00 27.51 18.95 46.46989 481 182.00 326.00 0.00 27.92 19.19 47.11993 481 182.00 330.00 0.00 28.34 19.42 47.76

997 481 182.00 334.00 0.00 28.75 19.66 48.411001 481 182.00 338.00 0.00 29.17 19.89 49.061005 481 182.00 342.00 0.00 29.59 20.12 49.711009 481 182.00 346.00 0.00 30.00 20.36 50.361013 481 182.00 350.00 0.00 30.42 20.59 51.01

Table letter E

Page 58: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 56

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

1017 481 182.00 354.00 0.00 30.83 20.83 51.661021 481 182.00 358.00 0.00 31.25 21.06 52.311025 481 182.00 362.00 0.00 31.67 21.29 52.961029 481 182.00 366.00 0.00 32.08 21.53 53.611033 481 182.00 370.00 0.00 32.50 21.76 54.26

1037 481 182.00 374.00 0.00 32.91 22.00 54.911041 481 182.00 378.00 0.00 33.33 22.23 55.561045 481 182.00 382.00 0.00 33.75 22.46 56.211049 481 182.00 386.00 0.00 34.16 22.70 56.861053 481 182.00 390.00 0.00 34.58 22.93 57.51

1057 481 182.00 394.00 0.00 34.99 23.17 58.161061 481 182.00 398.00 0.00 35.41 23.40 58.811065 481 182.00 402.00 0.00 35.83 23.63 59.461069 481 182.00 406.00 0.00 36.24 23.87 60.111073 481 182.00 410.00 0.00 36.66 24.10 60.76

1077 481 182.00 414.00 0.00 37.07 24.34 61.411081 481 182.00 418.00 0.00 37.49 24.57 62.061085 481 182.00 422.00 0.00 37.91 24.80 62.711089 481 182.00 426.00 0.00 38.32 25.04 63.361093 481 182.00 430.00 0.00 38.74 25.27 64.01

1097 481 182.00 434.00 0.00 39.15 25.51 64.661101 481 182.00 438.00 0.00 39.57 25.74 65.311105 481 182.00 442.00 0.00 39.99 25.97 65.961109 481 182.00 446.00 0.00 40.40 26.21 66.611113 481 182.00 450.00 0.00 40.82 26.44 67.26

1117 481 182.00 454.00 0.00 41.23 26.68 67.911121 481 182.00 458.00 0.00 41.65 26.91 68.561125 481 182.00 462.00 0.00 42.07 27.14 69.211129 481 182.00 466.00 0.00 42.48 27.38 69.861133 481 182.00 470.00 0.00 42.90 27.61 70.51

1137 481 182.00 474.00 0.00 43.31 27.85 71.161141 481 182.00 478.00 0.00 43.73 28.08 71.811145 481 182.00 482.00 0.00 44.15 28.31 72.461149 481 182.00 486.00 0.00 44.56 28.55 73.111153 481 182.00 490.00 0.00 44.98 28.78 73.76

1157 481 182.00 494.00 0.00 45.39 29.02 74.411161 481 182.00 498.00 0.00 45.81 29.25 75.061165 481 182.00 502.00 0.00 46.23 29.48 75.711169 481 182.00 506.00 0.00 46.64 29.72 76.361173 481 182.00 510.00 0.00 47.06 29.95 77.01

1177 481 182.00 514.00 0.00 47.47 30.19 77.661181 481 182.00 518.00 0.00 47.89 30.42 78.311185 481 182.00 522.00 0.00 48.31 30.65 78.961189 481 182.00 526.00 0.00 48.72 30.89 79.611193 481 182.00 530.00 0.00 49.14 31.12 80.26

1197 481 182.00 534.00 0.00 49.55 31.36 80.911201 481 182.00 538.00 0.00 49.97 31.59 81.561205 481 182.00 542.00 0.00 50.39 31.82 82.211209 481 182.00 546.00 0.00 50.80 32.06 82.861213 481 182.00 550.00 0.00 51.22 32.29 83.51

1217 481 182.00 554.00 0.00 51.63 32.53 84.161221 481 182.00 558.00 0.00 52.05 32.76 84.811225 481 182.00 562.00 0.00 52.47 32.99 85.461229 481 182.00 566.00 0.00 52.88 33.23 86.111233 481 182.00 570.00 0.00 53.30 33.46 86.76

Monthly table

Page 59: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 57

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

1237 481 182.00 574.00 0.00 53.71 33.70 87.411241 481 182.00 578.00 0.00 54.13 33.93 88.061245 481 182.00 582.00 0.00 54.55 34.16 88.711249 481 182.00 586.00 0.00 54.96 34.40 89.361253 481 182.00 590.00 0.00 55.38 34.63 90.01

1257 481 182.00 594.00 0.00 55.79 34.87 90.661261 481 182.00 598.00 0.00 56.21 35.10 91.311265 481 182.00 602.00 0.00 56.63 35.33 91.961269 481 182.00 606.00 0.00 57.04 35.57 92.611273 481 182.00 610.00 0.00 57.46 35.80 93.26

1277 481 182.00 614.00 0.00 57.87 36.04 93.911281 481 182.00 618.00 0.00 58.29 36.27 94.561285 481 182.00 622.00 0.00 58.71 36.50 95.211289 481 182.00 626.00 0.00 59.12 36.74 95.861293 481 182.00 630.00 0.00 59.54 36.97 96.51

1297 481 182.00 634.00 0.00 59.95 37.21 97.161301 481 182.00 638.00 0.00 60.37 37.44 97.811305 481 182.00 642.00 0.00 60.79 37.67 98.461309 481 182.00 646.00 0.00 61.20 37.91 99.111313 481 182.00 650.00 0.00 61.62 38.14 99.76

1317 481 182.00 654.00 0.00 62.03 38.38 100.411321 481 182.00 658.00 0.00 62.45 38.61 101.061325 481 182.00 662.00 0.00 62.87 38.84 101.711329 481 182.00 666.00 0.00 63.28 39.08 102.361333 481 182.00 670.00 0.00 63.70 39.31 103.01

1337 481 182.00 674.00 0.00 64.11 39.55 103.661341 481 182.00 678.00 0.00 64.53 39.78 104.311345 481 182.00 682.00 0.00 64.95 40.01 104.961349 481 182.00 686.00 0.00 65.36 40.25 105.611353 481 182.00 690.00 0.00 65.78 40.48 106.26

1357 481 182.00 694.00 0.00 66.19 40.72 106.911361 481 182.00 698.00 0.00 66.61 40.95 107.561365 481 182.00 702.00 0.00 67.03 41.18 108.211369 481 182.00 706.00 0.00 67.44 41.42 108.861373 481 182.00 710.00 0.00 67.86 41.65 109.51

1377 481 182.00 714.00 0.00 68.27 41.89 110.161381 481 182.00 718.00 0.00 68.69 42.12 110.811385 481 182.00 722.00 0.00 69.11 42.35 111.461389 481 182.00 726.00 0.00 69.52 42.59 112.111393 481 182.00 730.00 0.00 69.94 42.82 112.76

1397 481 182.00 734.00 0.00 70.35 43.06 113.411401 481 182.00 738.00 0.00 70.77 43.29 114.061405 481 182.00 742.00 0.00 71.19 43.52 114.711409 481 182.00 746.00 0.00 71.60 43.76 115.361413 481 182.00 750.00 0.00 72.02 43.99 116.01

1417 481 182.00 754.00 0.00 72.43 44.23 116.661421 481 182.00 758.00 0.00 72.85 44.46 117.311425 481 182.00 762.00 0.00 73.27 44.69 117.961429 481 182.00 766.00 0.00 73.68 44.93 118.611433 481 182.00 770.00 0.00 74.10 45.16 119.26

1437 481 182.00 774.00 0.00 74.51 45.40 119.911441 481 182.00 778.00 0.00 74.93 45.63 120.561445 481 182.00 782.00 0.00 75.35 45.86 121.211449 481 182.00 786.00 0.00 75.76 46.10 121.861453 481 182.00 790.00 0.00 76.18 46.33 122.51

Table letter E

Page 60: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 58

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

1457 481 182.00 794.00 0.00 76.59 46.57 123.161461 481 182.00 798.00 0.00 77.01 46.80 123.811465 481 182.00 802.00 0.00 77.43 47.03 124.461469 481 182.00 806.00 0.00 77.84 47.27 125.111473 481 182.00 810.00 0.00 78.26 47.50 125.76

1477 481 182.00 814.00 0.00 78.67 47.74 126.411481 481 182.00 818.00 0.00 79.09 47.97 127.061485 481 182.00 822.00 0.00 79.51 48.20 127.711489 481 182.00 826.00 0.00 79.92 48.44 128.361493 481 182.00 830.00 0.00 80.34 48.67 129.01

1497 481 182.00 834.00 0.00 80.75 48.91 129.661501 481 182.00 838.00 0.00 81.17 49.14 130.311505 481 182.00 842.00 0.00 81.59 49.37 130.961509 481 182.00 846.00 0.00 82.00 49.61 131.611513 481 182.00 850.00 0.00 82.42 49.84 132.26

1517 481 182.00 854.00 0.00 82.83 50.08 132.911521 481 182.00 858.00 0.00 83.25 50.31 133.561525 481 182.00 862.00 0.00 83.67 50.54 134.211529 481 182.00 866.00 0.00 84.08 50.78 134.861533 481 182.00 870.00 0.00 84.50 51.01 135.51

1537 481 182.00 874.00 0.00 84.91 51.25 136.161541 481 182.00 878.00 0.00 85.33 51.48 136.811545 481 182.00 882.00 0.00 85.75 51.71 137.461549 481 182.00 886.00 0.00 86.16 51.95 138.111553 481 182.00 890.00 0.00 86.58 52.18 138.76

1557 481 182.00 894.00 0.00 86.99 52.42 139.411561 481 182.00 898.00 0.00 87.41 52.65 140.061565 481 182.00 902.00 0.00 87.83 52.88 140.711569 481 182.00 906.00 0.00 88.24 53.12 141.361573 481 182.00 910.00 0.00 88.66 53.35 142.01

1577 481 182.00 914.00 0.00 89.07 53.59 142.661581 481 182.00 918.00 0.00 89.49 53.82 143.311585 481 182.00 922.00 0.00 89.91 54.05 143.961589 481 182.00 926.00 0.00 90.32 54.29 144.611593 481 182.00 930.00 0.00 90.74 54.52 145.26

1597 481 182.00 934.00 0.00 91.15 54.76 145.911601 481 182.00 938.00 0.00 91.57 54.99 146.561605 481 182.00 942.00 0.00 91.99 55.22 147.211609 481 182.00 946.00 0.00 92.40 55.46 147.861613 481 182.00 950.00 0.00 92.82 55.69 148.51

1617 481 182.00 954.00 0.00 93.23 55.93 149.161621 481 182.00 958.00 0.00 93.65 56.16 149.811625 481 182.00 962.00 0.00 94.07 56.39 150.461629 481 182.00 966.00 0.00 94.48 56.63 151.111633 481 182.00 970.00 0.00 94.90 56.86 151.76

1637 481 182.00 974.00 0.00 95.31 57.10 152.411641 481 182.00 978.00 0.00 95.73 57.33 153.061645 481 182.00 982.00 0.00 96.15 57.56 153.711649 481 182.00 986.00 0.00 96.56 57.80 154.361653 481 182.00 990.00 0.00 96.98 58.03 155.01

1657 481 182.00 994.00 0.00 97.39 58.27 155.661661 481 182.00 998.00 0.00 97.81 58.50 156.311665 481 182.00 1,002.00 0.00 98.23 58.73 156.961669 481 182.00 1,006.00 0.00 98.64 58.97 157.611673 481 182.00 1,010.00 0.00 99.06 59.20 158.26

Monthly table

Page 61: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 59

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

1677 481 182.00 1,014.00 0.00 99.47 59.44 158.911681 481 182.00 1,018.00 0.00 99.89 59.67 159.561685 481 182.00 1,022.00 0.00 100.31 59.90 160.211689 481 182.00 1,026.00 0.00 100.72 60.14 160.861693 481 182.00 1,030.00 0.00 101.14 60.37 161.51

1697 481 182.00 1,034.00 0.00 101.55 60.61 162.161701 481 182.00 1,038.00 0.00 101.97 60.84 162.811705 481 182.00 1,042.00 0.00 102.39 61.07 163.461709 481 182.00 1,046.00 0.00 102.80 61.31 164.111713 481 182.00 1,050.00 0.00 103.22 61.54 164.76

1717 481 182.00 1,054.00 0.00 103.63 61.78 165.411721 481 182.00 1,058.00 0.00 104.05 62.01 166.061725 481 182.00 1,062.00 0.00 104.47 62.24 166.711729 481 182.00 1,066.00 0.00 104.88 62.48 167.361733 481 182.00 1,070.00 0.00 105.30 62.71 168.01

1737 481 182.00 1,074.00 0.00 105.71 62.95 168.661741 481 182.00 1,078.00 0.00 106.13 63.18 169.311745 481 182.00 1,082.00 0.00 106.55 63.41 169.961749 481 182.00 1,086.00 0.00 106.96 63.65 170.611753 481 182.00 1,090.00 0.00 107.38 63.88 171.26

1757 481 182.00 1,094.00 0.00 107.79 64.12 171.911761 481 182.00 1,098.00 0.00 108.21 64.35 172.561765 481 182.00 1,102.00 0.00 108.63 64.58 173.211769 481 182.00 1,106.00 0.00 109.04 64.82 173.861773 481 182.00 1,110.00 0.00 109.46 65.05 174.51

1777 481 182.00 1,114.00 0.00 109.87 65.29 175.161781 481 182.00 1,118.00 0.00 110.29 65.52 175.811785 481 182.00 1,122.00 0.00 110.71 65.75 176.461789 481 182.00 1,126.00 0.00 111.12 65.99 177.111793 481 182.00 1,130.00 0.00 111.54 66.22 177.76

1797 481 182.00 1,134.00 0.00 111.95 66.46 178.411801 481 182.00 1,138.00 0.00 112.37 66.69 179.061805 481 182.00 1,142.00 0.00 112.79 66.92 179.711809 481 182.00 1,146.00 0.00 113.20 67.16 180.361813 481 182.00 1,150.00 0.00 113.62 67.39 181.01

1817 481 182.00 1,154.00 0.00 114.03 67.63 181.661821 481 182.00 1,158.00 0.00 114.45 67.86 182.311825 481 182.00 1,162.00 0.00 114.87 68.09 182.961829 481 182.00 1,166.00 0.00 115.28 68.33 183.611833 481 182.00 1,170.00 0.00 115.70 68.56 184.26

1837 481 182.00 1,174.00 0.00 116.11 68.80 184.911841 481 182.00 1,178.00 0.00 116.53 69.03 185.561845 481 182.00 1,182.00 0.00 116.95 69.26 186.211849 481 182.00 1,186.00 0.00 117.36 69.50 186.861853 481 182.00 1,190.00 0.00 117.78 69.73 187.51

1857 481 182.00 1,194.00 0.00 118.19 69.97 188.161861 481 182.00 1,198.00 0.00 118.61 70.20 188.811865 481 182.00 1,202.00 0.00 119.03 70.43 189.461869 481 182.00 1,206.00 0.00 119.44 70.67 190.111873 481 182.00 1,210.00 0.00 119.86 70.90 190.76

1877 481 182.00 1,214.00 0.00 120.27 71.14 191.411881 481 182.00 1,218.00 0.00 120.69 71.37 192.061885 481 182.00 1,222.00 0.00 121.11 71.60 192.711889 481 182.00 1,226.00 0.00 121.52 71.84 193.361893 481 182.00 1,230.00 0.00 121.94 72.07 194.01

Table letter E

Page 62: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 60

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

1897 481 182.00 1,234.00 0.00 122.35 72.31 194.661901 481 182.00 1,238.00 0.00 122.77 72.54 195.311905 481 182.00 1,242.00 0.00 123.19 72.77 195.961909 481 182.00 1,246.00 0.00 123.60 73.01 196.611913 481 182.00 1,250.00 0.00 124.02 73.24 197.26

1917 481 182.00 1,254.00 0.00 124.43 73.48 197.911921 481 182.00 1,258.00 0.00 124.85 73.71 198.561925 481 182.00 1,262.00 0.00 125.27 73.94 199.211929 481 182.00 1,266.00 0.00 125.68 74.18 199.861933 481 182.00 1,270.00 0.00 126.10 74.41 200.51

1937 481 182.00 1,274.00 0.00 126.51 74.65 201.161941 481 182.00 1,278.00 0.00 126.93 74.88 201.811945 481 182.00 1,282.00 0.00 127.35 75.11 202.461949 481 182.00 1,286.00 0.00 127.76 75.35 203.111953 481 182.00 1,290.00 0.00 128.18 75.58 203.76

1957 481 182.00 1,294.00 0.00 128.59 75.82 204.411961 481 182.00 1,298.00 0.00 129.01 76.05 205.061965 481 182.00 1,302.00 0.00 129.43 76.28 205.711969 481 182.00 1,306.00 0.00 129.84 76.52 206.361973 481 182.00 1,310.00 0.00 130.26 76.75 207.01

1977 481 182.00 1,314.00 0.00 130.67 76.99 207.661981 481 182.00 1,318.00 0.00 131.09 77.22 208.311985 481 182.00 1,322.00 0.00 131.51 77.45 208.961989 481 182.00 1,326.00 0.00 131.92 77.69 209.611993 481 182.00 1,330.00 0.00 132.34 77.92 210.26

1997 481 182.00 1,334.00 0.00 132.75 78.16 210.912001 481 182.00 1,338.00 0.00 133.17 78.39 211.562005 481 182.00 1,342.00 0.00 133.59 78.62 212.212009 481 182.00 1,346.00 0.00 134.00 78.86 212.862013 481 182.00 1,350.00 0.00 134.42 79.09 213.51

2017 481 182.00 1,354.00 0.00 134.83 79.33 214.162021 481 182.00 1,358.00 0.00 135.25 79.56 214.812025 481 182.00 1,362.00 0.00 135.67 79.79 215.462029 481 182.00 1,366.00 0.00 136.08 80.03 216.112033 481 182.00 1,370.00 0.00 136.50 80.26 216.76

2037 481 182.00 1,374.00 0.00 136.91 80.50 217.412041 481 182.00 1,378.00 0.00 137.33 80.73 218.062045 481 182.00 1,382.00 0.00 137.75 80.96 218.712049 481 182.00 1,386.00 0.00 138.16 81.20 219.362053 481 182.00 1,390.00 0.00 138.58 81.43 220.01

2057 481 182.00 1,394.00 0.00 138.99 81.67 220.662061 481 182.00 1,398.00 0.00 139.41 81.90 221.312065 481 182.00 1,402.00 0.00 139.83 82.13 221.962069 481 182.00 1,406.00 0.00 140.24 82.37 222.612073 481 182.00 1,410.00 0.00 140.66 82.60 223.26

2077 481 182.00 1,414.00 0.00 141.07 82.84 223.912081 481 182.00 1,418.00 0.00 141.49 83.07 224.562085 481 182.00 1,422.00 0.00 141.91 83.30 225.212089 481 182.00 1,426.00 0.00 142.32 83.54 225.862093 481 182.00 1,430.00 0.00 142.74 83.77 226.51

2097 481 182.00 1,434.00 0.00 143.15 84.01 227.162101 481 182.00 1,438.00 0.00 143.57 84.24 227.812105 481 182.00 1,442.00 0.00 143.99 84.47 228.462109 481 182.00 1,446.00 0.00 144.40 84.71 229.112113 481 182.00 1,450.00 0.00 144.82 84.94 229.76

Monthly table

Page 63: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 61

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

2117 481 182.00 1,454.00 0.00 145.23 85.18 230.412121 481 182.00 1,458.00 0.00 145.65 85.41 231.062125 481 182.00 1,462.00 0.00 146.07 85.64 231.712129 481 182.00 1,466.00 0.00 146.48 85.88 232.362133 481 182.00 1,470.00 0.00 146.90 86.11 233.01

2137 481 182.00 1,474.00 0.00 147.31 86.35 233.662141 481 182.00 1,478.00 0.00 147.73 86.58 234.312145 481 182.00 1,482.00 0.00 148.15 86.81 234.962149 481 182.00 1,486.00 0.00 148.56 87.05 235.612153 481 182.00 1,490.00 0.00 148.98 87.28 236.26

2157 481 182.00 1,494.00 0.00 149.39 87.52 236.912161 481 182.00 1,498.00 0.00 149.81 87.75 237.562165 481 182.00 1,502.00 0.00 150.23 87.98 238.212169 481 182.00 1,506.00 0.00 150.64 88.22 238.862173 481 182.00 1,510.00 0.00 151.06 88.45 239.51

2177 481 182.00 1,514.00 0.00 151.47 88.69 240.162181 481 182.00 1,518.00 0.00 151.89 88.92 240.812185 481 182.00 1,522.00 0.00 152.31 89.15 241.462189 481 182.00 1,526.00 0.00 152.72 89.39 242.112193 481 182.00 1,530.00 0.00 153.14 89.62 242.76

2197 481 182.00 1,534.00 0.00 153.55 89.86 243.412201 481 182.00 1,538.00 0.00 153.97 90.09 244.062205 481 182.00 1,542.00 0.00 154.39 90.32 244.712209 481 182.00 1,546.00 0.00 154.80 90.56 245.362213 481 182.00 1,550.00 0.00 155.22 90.79 246.01

2217 481 182.00 1,554.00 0.00 155.63 91.03 246.662221 481 182.00 1,558.00 0.00 156.05 91.26 247.312225 481 182.00 1,562.00 0.00 156.47 91.49 247.962229 481 182.00 1,566.00 0.00 156.88 91.73 248.612233 481 182.00 1,570.00 0.00 157.30 91.96 249.26

2237 481 182.00 1,574.00 0.00 157.71 92.20 249.912241 481 182.00 1,578.00 0.00 158.13 92.43 250.562245 481 182.00 1,582.00 0.00 158.55 92.66 251.212249 481 182.00 1,586.00 0.00 158.96 92.90 251.862253 481 182.00 1,590.00 0.00 159.38 93.13 252.51

2257 481 182.00 1,594.00 0.00 159.79 93.37 253.162261 481 182.00 1,598.00 0.00 160.21 93.60 253.812265 481 182.00 1,602.00 0.00 160.63 93.83 254.462269 481 182.00 1,606.00 0.00 161.04 94.07 255.112273 481 182.00 1,610.00 0.00 161.46 94.30 255.76

2277 481 182.00 1,614.00 0.00 161.87 94.54 256.412281 481 182.00 1,618.00 0.00 162.29 94.77 257.062285 481 182.00 1,622.00 0.00 162.71 95.00 257.712289 481 182.00 1,626.00 0.00 163.12 95.24 258.362293 481 182.00 1,630.00 0.00 163.54 95.47 259.01

2297 481 182.00 1,634.00 0.00 163.95 95.71 259.662301 481 182.00 1,638.00 0.00 164.37 95.94 260.312305 481 182.00 1,642.00 0.00 164.79 96.17 260.962309 481 182.00 1,646.00 0.00 165.20 96.41 261.612313 481 182.00 1,650.00 0.00 165.62 96.64 262.26

2317 481 182.00 1,654.00 0.00 166.03 96.88 262.912321 481 182.00 1,658.00 0.00 166.45 97.11 263.562325 481 182.00 1,662.00 0.00 166.87 97.34 264.212329 481 182.00 1,666.00 0.00 167.28 97.58 264.862333 481 182.00 1,670.00 0.00 167.70 97.81 265.51

Table letter E

Page 64: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 62

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

2337 481 182.00 1,674.00 0.00 168.11 98.05 266.162341 481 182.00 1,678.00 0.00 168.53 98.28 266.812345 481 182.00 1,682.00 0.00 168.95 98.51 267.462349 481 182.00 1,686.00 0.00 169.36 98.75 268.112353 481 182.00 1,690.00 0.00 169.78 98.98 268.76

2357 481 182.00 1,694.00 0.00 170.19 99.22 269.412361 481 182.00 1,698.00 0.00 170.61 99.45 270.062365 481 182.00 1,702.00 0.00 171.03 99.68 270.712369 481 182.00 1,706.00 0.00 171.44 99.92 271.362373 481 182.00 1,710.00 0.00 171.86 100.15 272.01

2377 481 182.00 1,714.00 0.00 172.27 100.39 272.662381 481 182.00 1,718.00 0.00 172.69 100.62 273.312385 481 182.00 1,722.00 0.00 173.11 100.85 273.962389 481 182.00 1,726.00 0.00 173.52 101.09 274.612393 481 182.00 1,730.00 0.00 173.94 101.32 275.26

2397 481 182.00 1,734.00 0.00 174.35 101.56 275.912401 481 182.00 1,738.00 0.00 174.77 101.79 276.562405 481 182.00 1,742.00 0.00 175.19 102.02 277.212409 481 182.00 1,746.00 0.00 175.60 102.26 277.862413 481 182.00 1,750.00 0.00 176.02 102.49 278.51

2417 481 182.00 1,754.00 0.00 176.43 102.73 279.162421 481 182.00 1,758.00 0.00 176.85 102.96 279.812425 481 182.00 1,762.00 0.00 177.27 103.19 280.462429 481 182.00 1,766.00 0.00 177.68 103.43 281.112433 481 182.00 1,770.00 0.00 178.10 103.66 281.76

2437 481 182.00 1,774.00 0.00 178.51 103.90 282.412441 481 182.00 1,778.00 0.00 178.93 104.13 283.062445 481 182.00 1,782.00 0.00 179.35 104.36 283.712449 481 182.00 1,786.00 0.00 179.76 104.60 284.362453 481 182.00 1,790.00 0.00 180.18 104.83 285.01

2457 481 182.00 1,794.00 0.00 180.59 105.07 285.662461 481 182.00 1,798.00 0.00 181.01 105.30 286.312465 481 182.00 1,802.00 0.00 181.43 105.53 286.962469 481 182.00 1,806.00 0.00 181.84 105.77 287.612473 481 182.00 1,810.00 0.00 182.26 106.00 288.26

2477 481 182.00 1,814.00 0.00 182.67 106.24 288.912481 481 182.00 1,818.00 0.00 183.09 106.47 289.562485 481 182.00 1,822.00 0.00 183.51 106.70 290.212489 481 182.00 1,826.00 0.00 183.92 106.94 290.862493 481 182.00 1,830.00 0.00 184.34 107.17 291.51

2497 481 182.00 1,834.00 0.00 184.75 107.41 292.162501 481 182.00 1,838.00 0.00 185.17 107.64 292.812505 481 182.00 1,842.00 0.00 185.59 107.87 293.462509 481 182.00 1,846.00 0.00 186.00 108.11 294.112513 481 182.00 1,850.00 0.00 186.42 108.34 294.76

2517 481 182.00 1,854.00 0.00 186.83 108.58 295.412521 481 182.00 1,858.00 0.00 187.25 108.81 296.062525 481 182.00 1,862.00 0.00 187.67 109.04 296.712529 481 182.00 1,866.00 0.00 188.08 109.28 297.362533 481 182.00 1,870.00 0.00 188.50 109.51 298.01

2537 481 182.00 1,874.00 0.00 188.91 109.75 298.662541 481 182.00 1,878.00 0.00 189.33 109.98 299.312545 481 182.00 1,882.00 0.00 189.75 110.21 299.962549 481 182.00 1,886.00 0.00 190.16 110.45 300.612553 481 182.00 1,890.00 0.00 190.58 110.68 301.26

Monthly table

Page 65: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 63

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

2557 481 182.00 1,894.00 0.00 190.99 110.92 301.912561 481 182.00 1,898.00 0.00 191.41 111.15 302.562565 481 182.00 1,902.00 0.00 191.83 111.38 303.212569 481 182.00 1,906.00 0.00 192.24 111.62 303.862573 481 182.00 1,910.00 0.00 192.66 111.85 304.51

2577 481 182.00 1,914.00 0.00 193.07 112.09 305.162581 481 182.00 1,918.00 0.00 193.49 112.32 305.812585 481 182.00 1,922.00 0.00 193.91 112.55 306.462589 481 182.00 1,926.00 0.00 194.32 112.79 307.112593 481 182.00 1,930.00 0.00 194.74 113.02 307.76

2597 481 182.00 1,934.00 0.00 195.15 113.26 308.412601 481 182.00 1,938.00 0.00 195.57 113.49 309.062605 481 182.00 1,942.00 0.00 195.99 113.72 309.712609 481 182.00 1,946.00 0.00 196.40 113.96 310.362613 481 182.00 1,950.00 0.00 196.82 114.19 311.01

2617 481 182.00 1,954.00 0.00 197.23 114.43 311.662621 481 182.00 1,958.00 0.00 197.65 114.66 312.312625 481 182.00 1,962.00 0.00 198.07 114.89 312.962629 481 182.00 1,966.00 0.00 198.48 115.13 313.612633 481 182.00 1,970.00 0.00 198.90 115.36 314.26

2637 481 182.00 1,974.00 0.00 199.31 115.60 314.912641 481 182.00 1,978.00 0.00 199.73 115.83 315.562645 481 182.00 1,982.00 0.00 200.15 116.06 316.212649 481 182.00 1,986.00 0.00 200.56 116.30 316.862653 481 182.00 1,990.00 0.00 200.98 116.53 317.51

2657 481 182.00 1,994.00 0.00 201.39 116.77 318.162661 481 182.00 1,998.00 0.00 201.81 117.00 318.812665 481 182.00 2,002.00 0.00 202.23 117.23 319.462669 481 182.00 2,006.00 0.00 202.64 117.47 320.112673 481 182.00 2,010.00 0.00 203.06 117.70 320.76

2677 481 182.00 2,014.00 0.00 203.47 117.94 321.412681 481 182.00 2,018.00 0.00 203.89 118.17 322.062685 481 182.00 2,022.00 0.00 204.31 118.40 322.712689 481 182.00 2,026.00 0.00 204.72 118.64 323.362693 481 182.00 2,030.00 0.00 205.14 118.87 324.01

2697 481 182.00 2,034.00 0.00 205.55 119.11 324.662701 481 182.00 2,038.00 0.00 205.97 119.34 325.312705 481 182.00 2,042.00 0.00 206.39 119.57 325.962709 481 182.00 2,046.00 0.00 206.80 119.81 326.612713 481 182.00 2,050.00 0.00 207.22 120.04 327.26

2717 481 182.00 2,054.00 0.00 207.63 120.28 327.912721 481 182.00 2,058.00 0.00 208.05 120.51 328.562725 481 182.00 2,062.00 0.00 208.47 120.74 329.212729 481 182.00 2,066.00 0.00 208.88 120.98 329.862733 481 182.00 2,070.00 0.00 209.30 121.21 330.51

2737 481 182.00 2,074.00 0.00 209.71 121.45 331.162741 481 182.00 2,078.00 0.00 210.13 121.68 331.812745 481 182.00 2,082.00 0.00 210.55 121.91 332.462749 481 182.00 2,086.00 0.00 210.96 122.15 333.112753 481 182.00 2,090.00 0.00 211.38 122.38 333.76

2757 481 182.00 2,094.00 0.00 211.79 122.62 334.412761 481 182.00 2,098.00 0.00 212.21 122.85 335.062765 481 182.00 2,102.00 0.00 212.63 123.08 335.712769 481 182.00 2,106.00 0.00 213.04 123.32 336.362773 481 182.00 2,110.00 0.00 213.46 123.55 337.01

Table letter E

Page 66: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 64

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

2777 481 182.00 2,114.00 0.00 213.87 123.79 337.662781 481 182.00 2,118.00 0.00 214.29 124.02 338.312785 481 182.00 2,122.00 0.00 214.71 124.25 338.962789 481 182.00 2,126.00 0.00 215.12 124.49 339.612793 481 182.00 2,130.00 0.00 215.54 124.72 340.26

2797 481 182.00 2,134.00 0.00 215.95 124.96 340.912801 481 182.00 2,138.00 0.00 216.37 125.19 341.562805 481 182.00 2,142.00 0.00 216.79 125.42 342.212809 481 182.00 2,146.00 0.00 217.20 125.66 342.862813 481 182.00 2,150.00 0.00 217.62 125.89 343.51

2817 481 182.00 2,154.00 0.00 218.03 126.13 344.162821 481 182.00 2,158.00 0.00 218.45 126.36 344.812825 481 182.00 2,162.00 0.00 218.87 126.59 345.462829 481 182.00 2,166.00 0.00 219.28 126.83 346.112833 481 182.00 2,170.00 0.00 219.70 127.06 346.76

2837 481 182.00 2,174.00 0.00 220.11 127.30 347.412841 481 182.00 2,178.00 0.00 220.53 127.53 348.062845 481 182.00 2,182.00 0.00 220.95 127.76 348.712849 481 182.00 2,186.00 0.00 221.36 128.00 349.362853 481 182.00 2,190.00 0.00 221.78 128.23 350.01

2857 481 182.00 2,194.00 0.00 222.19 128.47 350.662861 481 182.00 2,198.00 0.00 222.61 128.70 351.312865 481 182.00 2,202.00 0.00 223.03 128.93 351.962869 481 182.00 2,206.00 0.00 223.44 129.17 352.612873 481 182.00 2,210.00 0.00 223.86 129.40 353.26

2877 481 182.00 2,214.00 0.00 224.27 129.64 353.912881 481 182.00 2,218.00 0.00 224.69 129.87 354.562885 481 182.00 2,222.00 0.00 225.11 130.10 355.212889 481 182.00 2,226.00 0.00 225.52 130.34 355.862893 481 182.00 2,230.00 0.00 225.94 130.57 356.51

2897 481 182.00 2,234.00 0.00 226.35 130.81 357.162901 481 182.00 2,238.00 0.00 226.77 131.04 357.812905 481 182.00 2,242.00 0.00 227.19 131.27 358.462909 481 182.00 2,246.00 0.00 227.60 131.51 359.112913 481 182.00 2,250.00 0.00 228.02 131.74 359.76

2917 481 182.00 2,254.00 0.00 228.43 131.98 360.412921 481 182.00 2,258.00 0.00 228.85 132.21 361.062925 481 182.00 2,262.00 0.00 229.27 132.44 361.712929 481 182.00 2,266.00 0.00 229.68 132.68 362.362933 481 182.00 2,270.00 0.00 230.10 132.91 363.01

2937 481 182.00 2,274.00 0.00 230.51 133.15 363.662941 481 182.00 2,278.00 0.00 230.93 133.38 364.312945 481 182.00 2,282.00 0.00 231.35 133.61 364.962949 481 182.00 2,286.00 0.00 231.76 133.85 365.612953 481 182.00 2,290.00 0.00 232.18 134.08 366.26

2957 481 182.00 2,294.00 0.00 232.59 134.32 366.912961 481 182.00 2,298.00 0.00 233.01 134.55 367.562965 481 182.00 2,302.00 0.00 233.43 134.78 368.212969 481 182.00 2,306.00 0.00 233.84 135.02 368.862973 481 182.00 2,310.00 0.00 234.26 135.25 369.51

2977 481 182.00 2,314.00 0.00 234.67 135.49 370.162981 481 182.00 2,318.00 0.00 235.09 135.72 370.812985 481 182.00 2,322.00 0.00 235.51 135.95 371.462989 481 182.00 2,326.00 0.00 235.92 136.19 372.112993 481 182.00 2,330.00 0.00 236.34 136.42 372.76

Monthly table

Page 67: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 65

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

2997 481 182.00 2,334.00 0.00 236.75 136.66 373.413001 481 182.00 2,338.00 0.00 237.17 136.89 374.063005 481 182.00 2,342.00 0.00 237.59 137.12 374.713009 481 182.00 2,346.00 0.00 238.00 137.36 375.363013 481 182.00 2,350.00 0.00 238.42 137.59 376.01

3017 481 182.00 2,354.00 0.00 238.83 137.83 376.663021 481 182.00 2,358.00 0.00 239.25 138.06 377.313025 481 182.00 2,362.00 0.00 239.67 138.29 377.963029 481 182.00 2,366.00 0.00 240.08 138.53 378.613033 481 182.00 2,370.00 0.00 240.50 138.76 379.26

3037 481 182.00 2,374.00 0.00 240.91 139.00 379.913041 481 182.00 2,378.00 0.00 241.33 139.23 380.563045 481 182.00 2,382.00 0.00 241.75 139.46 381.213049 481 182.00 2,386.00 0.00 242.16 139.70 381.863053 481 182.00 2,390.00 0.00 242.58 139.93 382.51

3057 481 182.00 2,394.00 0.00 242.99 140.17 383.163061 481 182.00 2,398.00 0.00 243.41 140.40 383.813065 481 182.00 2,402.00 0.00 243.83 140.63 384.463069 481 182.00 2,406.00 0.00 244.24 140.87 385.113073 481 182.00 2,410.00 0.00 244.66 141.10 385.76

3077 481 182.00 2,414.00 0.00 245.07 141.34 386.413081 481 182.00 2,418.00 0.00 245.49 141.57 387.063085 481 182.00 2,422.00 0.00 245.91 141.80 387.713089 481 182.00 2,426.00 0.00 246.32 142.04 388.363093 481 182.00 2,430.00 0.00 246.74 142.27 389.01

3097 481 182.00 2,434.00 0.00 247.15 142.51 389.663101 481 182.00 2,438.00 0.00 247.57 142.74 390.313105 481 182.00 2,442.00 0.00 247.99 142.97 390.963109 481 182.00 2,446.00 0.00 248.40 143.21 391.613113 481 182.00 2,450.00 0.00 248.82 143.44 392.26

3117 481 182.00 2,454.00 0.00 249.23 143.68 392.913121 481 182.00 2,458.00 0.00 249.65 143.91 393.563125 481 182.00 2,462.00 0.00 250.07 144.14 394.213129 481 182.00 2,466.00 0.00 250.48 144.38 394.863133 481 182.00 2,470.00 0.00 250.90 144.61 395.51

3137 481 182.00 2,474.00 0.00 251.31 144.85 396.163141 481 182.00 2,478.00 0.00 251.73 145.08 396.813145 481 182.00 2,482.00 0.00 252.15 145.31 397.463149 481 182.00 2,486.00 0.00 252.56 145.55 398.113153 481 182.00 2,490.00 0.00 252.98 145.78 398.76

3157 481 182.00 2,494.00 0.00 253.39 146.02 399.413161 481 182.00 2,498.00 0.00 253.81 146.25 400.063165 481 182.00 2,502.00 0.00 254.23 146.48 400.713169 481 182.00 2,506.00 0.00 254.64 146.72 401.363173 481 182.00 2,510.00 0.00 255.06 146.95 402.01

3177 481 182.00 2,514.00 0.00 255.47 147.19 402.663181 481 182.00 2,518.00 0.00 255.89 147.42 403.313185 481 182.00 2,522.00 0.00 256.31 147.65 403.963189 481 182.00 2,526.00 0.00 256.72 147.89 404.613193 481 182.00 2,530.00 0.00 257.14 148.12 405.26

3197 481 182.00 2,534.00 0.00 257.55 148.36 405.913201 481 182.00 2,538.00 0.00 257.97 148.59 406.563205 481 182.00 2,542.00 0.00 258.39 148.82 407.213209 481 182.00 2,546.00 0.00 258.80 149.06 407.863213 481 182.00 2,550.00 0.00 259.22 149.29 408.51

Table letter E

Page 68: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 66

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter E

3217 481 182.00 2,554.00 0.00 259.63 149.53 409.163221 481 182.00 2,558.00 0.00 260.05 149.76 409.813225 481 182.00 2,562.00 0.00 260.47 149.99 410.463229 481 182.00 2,566.00 0.00 260.88 150.23 411.113233 481 182.00 2,570.00 0.00 261.30 150.46 411.76

3237 481 182.00 2,574.00 0.00 261.71 150.70 412.413241 481 182.00 2,578.00 0.00 262.13 150.93 413.063245 481 182.00 2,582.00 0.00 262.55 151.16 413.713249 481 182.00 2,586.00 0.00 262.96 151.40 414.363253 481 182.00 2,590.00 0.00 263.38 151.63 415.01

3257 481 182.00 2,594.00 0.00 263.79 151.87 415.663261 481 182.00 2,598.00 0.00 264.21 152.10 416.313265 481 182.00 2,602.00 0.00 264.63 152.33 416.963269 481 182.00 2,606.00 0.00 265.04 152.57 417.613273 481 182.00 2,610.00 0.00 265.46 152.80 418.26

3277 481 182.00 2,614.00 0.00 265.87 153.04 418.913281 481 182.00 2,618.00 0.00 266.29 153.27 419.563285 481 182.00 2,622.00 0.00 266.71 153.50 420.213289 481 182.00 2,626.00 0.00 267.12 153.74 420.863293 481 182.00 2,630.00 0.00 267.54 153.97 421.51

3297 481 182.00 2,634.00 0.00 267.95 154.21 422.163301 481 182.00 2,638.00 0.00 268.37 154.44 422.813305 481 182.00 2,642.00 0.00 268.79 154.67 423.463309 481 182.00 2,646.00 0.00 269.20 154.91 424.113313 481 182.00 2,650.00 0.00 269.62 155.14 424.76

3317 481 182.00 2,654.00 0.00 270.03 155.38 425.413321 481 182.00 2,658.00 0.00 270.45 155.61 426.063325 481 182.00 2,662.00 0.00 270.87 155.84 426.713329 481 182.00 2,666.00 0.00 271.28 156.08 427.363333 481 182.00 2,670.00 0.00 271.70 156.31 428.01

3337 481 182.00 2,674.00 0.00 271.91 156.43 428.343341 481 182.00 2,674.00 4.00 272.74 156.78 429.523345 481 182.00 2,674.00 8.00 273.29 157.01 430.303349 481 182.00 2,674.00 12.00 273.84 157.25 431.093353 481 182.00 2,674.00 16.00 274.39 157.48 431.87

3357 481 182.00 2,674.00 20.00 274.95 157.72 432.673361 481 182.00 2,674.00 24.00 275.50 157.95 433.453365 481 182.00 2,674.00 28.00 276.05 158.18 434.233369 481 182.00 2,674.00 32.00 276.60 158.42 435.023373 481 182.00 2,674.00 36.00 277.15 158.65 435.80

3377 481 182.00 2,674.00 40.00 277.71 158.89 436.603381 481 182.00 2,674.00 44.00 278.26 159.12 437.383385 481 182.00 2,674.00 48.00 278.81 159.35 438.163389 481 182.00 2,674.00 52.00 279.36 159.59 438.953393 481 182.00 2,674.00 56.00 279.91 159.82 439.73

3397 481 182.00 2,674.00 60.00 280.47 160.06 440.533401 481 182.00 2,674.00 64.00 281.02 160.29 441.313405 481 182.00 2,674.00 68.00 281.57 160.52 442.093409 481 182.00 2,674.00 72.00 282.12 160.76 442.883413 481 182.00 2,674.00 76.00 282.67 160.99 443.66

3417 481 182.00 2,674.00 80.00 283.23 161.23 444.463421 481 182.00 2,674.00 84.00 283.78 161.46 445.243425 481 182.00 2,674.00 88.00 284.33 161.69 446.023429 481 182.00 2,674.00 92.00 284.88 161.93 446.813433 481 182.00 2,674.00 96.00 285.43 162.16 447.59

Monthly table

Page 69: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 67

Monthly table

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

If your employee’s gross pay is over £3,489, go to page 97.

3437 481 182.00 2,674.00 100.00 285.99 162.40 448.393441 481 182.00 2,674.00 104.00 286.54 162.63 449.173445 481 182.00 2,674.00 108.00 287.09 162.86 449.953449 481 182.00 2,674.00 112.00 287.64 163.10 450.743453 481 182.00 2,674.00 116.00 288.19 163.33 451.52

3457 481 182.00 2,674.00 120.00 288.75 163.57 452.323461 481 182.00 2,674.00 124.00 289.30 163.80 453.103465 481 182.00 2,674.00 128.00 289.85 164.03 453.883469 481 182.00 2,674.00 132.00 290.40 164.27 454.673473 481 182.00 2,674.00 136.00 290.95 164.50 455.45

3477 481 182.00 2,674.00 140.00 291.51 164.74 456.253481 481 182.00 2,674.00 144.00 292.06 164.97 457.033485 481 182.00 2,674.00 148.00 292.61 165.20 457.813489 481 182.00 2,674.00 152.00 292.89 165.32 458.21

Table letter E

Page 70: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 68

Table letter L

Use this table for:

employee’s in your Contracted-out Salary Related Scheme, for whom you hold form CA2700.

Do not use this table for:

• any year other than 2014–15

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

Completing form RT11 Deductions working sheet or substitute

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

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

If the employee’s total earnings fall between the LEL and the UEL and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL, see page 97.

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

Weekly table for Contracted-out Salary Related contributions where employee has deferment for use from 6 April 2014 to 5 April 2015

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Up to and including £110.99

No NIC liability, make no entries on form RT11

111 111 0.00 0.00 0.00 0.00 0.00 0.00112 111 1.00 0.00 0.00 R 0.07 0.00 R 0.07113 111 2.00 0.00 0.00 R 0.11 0.00 R 0.11114 111 3.00 0.00 0.00 R 0.17 0.00 R 0.17115 111 4.00 0.00 0.00 R 0.21 0.00 R 0.21

116 111 5.00 0.00 0.00 R 0.27 0.00 R 0.27117 111 6.00 0.00 0.00 R 0.31 0.00 R 0.31118 111 7.00 0.00 0.00 R 0.35 0.00 R 0.35119 111 8.00 0.00 0.00 R 0.41 0.00 R 0.41120 111 9.00 0.00 0.00 R 0.45 0.00 R 0.45

121 111 10.00 0.00 0.00 R 0.51 0.00 R 0.51122 111 11.00 0.00 0.00 R 0.55 0.00 R 0.55123 111 12.00 0.00 0.00 R 0.59 0.00 R 0.59124 111 13.00 0.00 0.00 R 0.65 0.00 R 0.65125 111 14.00 0.00 0.00 R 0.69 0.00 R 0.69

126 111 15.00 0.00 0.00 R 0.75 0.00 R 0.75127 111 16.00 0.00 0.00 R 0.79 0.00 R 0.79128 111 17.00 0.00 0.00 R 0.83 0.00 R 0.83129 111 18.00 0.00 0.00 R 0.89 0.00 R 0.89130 111 19.00 0.00 0.00 R 0.93 0.00 R 0.93

131 111 20.00 0.00 0.00 R 0.99 0.00 R 0.99132 111 21.00 0.00 0.00 R 1.03 0.00 R 1.03133 111 22.00 0.00 0.00 R 1.07 0.00 R 1.07134 111 23.00 0.00 0.00 R 1.13 0.00 R 1.13135 111 24.00 0.00 0.00 R 1.17 0.00 R 1.17

Page 71: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 69

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

136 111 25.00 0.00 0.00 R 1.23 0.00 R 1.23137 111 26.00 0.00 0.00 R 1.27 0.00 R 1.27138 111 27.00 0.00 0.00 R 1.31 0.00 R 1.31139 111 28.00 0.00 0.00 R 1.37 0.00 R 1.37140 111 29.00 0.00 0.00 R 1.41 0.00 R 1.41

141 111 30.00 0.00 0.00 R 1.47 0.00 R 1.47142 111 31.00 0.00 0.00 R 1.51 0.00 R 1.51143 111 32.00 0.00 0.00 R 1.55 0.00 R 1.55144 111 33.00 0.00 0.00 R 1.61 0.00 R 1.61145 111 34.00 0.00 0.00 R 1.65 0.00 R 1.65

146 111 35.00 0.00 0.00 R 1.71 0.00 R 1.71147 111 36.00 0.00 0.00 R 1.75 0.00 R 1.75148 111 37.00 0.00 0.00 R 1.79 0.00 R 1.79149 111 38.00 0.00 0.00 R 1.85 0.00 R 1.85150 111 39.00 0.00 0.00 R 1.89 0.00 R 1.89

151 111 40.00 0.00 0.00 R 1.95 0.00 R 1.95152 111 41.00 0.00 0.00 R 1.99 0.00 R 1.99153 111 42.00 0.00 0.00 R 2.02 0.00 R 2.02154 111 42.00 1.00 0.00 R 1.83 0.00 R 1.83155 111 42.00 2.00 0.00 R 1.71 0.00 R 1.71

156 111 42.00 3.00 0.00 R 1.59 0.00 R 1.59157 111 42.00 4.00 0.00 R 1.46 0.00 R 1.46158 111 42.00 5.00 0.00 R 1.34 0.00 R 1.34159 111 42.00 6.00 0.00 R 1.21 0.00 R 1.21160 111 42.00 7.00 0.00 R 1.09 0.00 R 1.09

161 111 42.00 8.00 0.00 R 0.97 0.00 R 0.97162 111 42.00 9.00 0.00 R 0.84 0.00 R 0.84163 111 42.00 10.00 0.00 R 0.72 0.00 R 0.72164 111 42.00 11.00 0.00 R 0.59 0.00 R 0.59165 111 42.00 12.00 0.00 R 0.47 0.00 R 0.47

166 111 42.00 13.00 0.00 R 0.35 0.00 R 0.35167 111 42.00 14.00 0.00 R 0.22 0.00 R 0.22168 111 42.00 15.00 0.00 R 0.10 0.00 R 0.10169 111 42.00 16.00 0.00 0.03 0.00 0.03170 111 42.00 17.00 0.00 0.15 0.00 0.15

171 111 42.00 18.00 0.00 0.27 0.00 0.27172 111 42.00 19.00 0.00 0.40 0.00 0.40173 111 42.00 20.00 0.00 0.52 0.00 0.52174 111 42.00 21.00 0.00 0.65 0.00 0.65175 111 42.00 22.00 0.00 0.77 0.00 0.77

176 111 42.00 23.00 0.00 0.89 0.00 0.89177 111 42.00 24.00 0.00 1.02 0.00 1.02178 111 42.00 25.00 0.00 1.14 0.00 1.14179 111 42.00 26.00 0.00 1.27 0.00 1.27180 111 42.00 27.00 0.00 1.39 0.00 1.39

181 111 42.00 28.00 0.00 1.51 0.00 1.51182 111 42.00 29.00 0.00 1.64 0.00 1.64183 111 42.00 30.00 0.00 1.74 0.02 1.76184 111 42.00 31.00 0.00 1.85 0.04 1.89185 111 42.00 32.00 0.00 1.95 0.06 2.01

186 111 42.00 33.00 0.00 2.05 0.08 2.13187 111 42.00 34.00 0.00 2.16 0.10 2.26188 111 42.00 35.00 0.00 2.26 0.12 2.38189 111 42.00 36.00 0.00 2.37 0.14 2.51190 111 42.00 37.00 0.00 2.47 0.16 2.63

Table letter L

Page 72: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 70

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

191 111 42.00 38.00 0.00 2.57 0.18 2.75192 111 42.00 39.00 0.00 2.68 0.20 2.88193 111 42.00 40.00 0.00 2.78 0.22 3.00194 111 42.00 41.00 0.00 2.89 0.24 3.13195 111 42.00 42.00 0.00 2.99 0.26 3.25

196 111 42.00 43.00 0.00 3.09 0.28 3.37197 111 42.00 44.00 0.00 3.20 0.30 3.50198 111 42.00 45.00 0.00 3.30 0.32 3.62199 111 42.00 46.00 0.00 3.41 0.34 3.75200 111 42.00 47.00 0.00 3.51 0.36 3.87

201 111 42.00 48.00 0.00 3.61 0.38 3.99202 111 42.00 49.00 0.00 3.72 0.40 4.12203 111 42.00 50.00 0.00 3.82 0.42 4.24204 111 42.00 51.00 0.00 3.93 0.44 4.37205 111 42.00 52.00 0.00 4.03 0.46 4.49

206 111 42.00 53.00 0.00 4.13 0.48 4.61207 111 42.00 54.00 0.00 4.24 0.50 4.74208 111 42.00 55.00 0.00 4.34 0.52 4.86209 111 42.00 56.00 0.00 4.45 0.54 4.99210 111 42.00 57.00 0.00 4.55 0.56 5.11

211 111 42.00 58.00 0.00 4.65 0.58 5.23212 111 42.00 59.00 0.00 4.76 0.60 5.36213 111 42.00 60.00 0.00 4.86 0.62 5.48214 111 42.00 61.00 0.00 4.97 0.64 5.61215 111 42.00 62.00 0.00 5.07 0.66 5.73

216 111 42.00 63.00 0.00 5.17 0.68 5.85217 111 42.00 64.00 0.00 5.28 0.70 5.98218 111 42.00 65.00 0.00 5.38 0.72 6.10219 111 42.00 66.00 0.00 5.49 0.74 6.23220 111 42.00 67.00 0.00 5.59 0.76 6.35

221 111 42.00 68.00 0.00 5.69 0.78 6.47222 111 42.00 69.00 0.00 5.80 0.80 6.60223 111 42.00 70.00 0.00 5.90 0.82 6.72224 111 42.00 71.00 0.00 6.01 0.84 6.85225 111 42.00 72.00 0.00 6.11 0.86 6.97

226 111 42.00 73.00 0.00 6.21 0.88 7.09227 111 42.00 74.00 0.00 6.32 0.90 7.22228 111 42.00 75.00 0.00 6.42 0.92 7.34229 111 42.00 76.00 0.00 6.53 0.94 7.47230 111 42.00 77.00 0.00 6.63 0.96 7.59

231 111 42.00 78.00 0.00 6.73 0.98 7.71232 111 42.00 79.00 0.00 6.84 1.00 7.84233 111 42.00 80.00 0.00 6.94 1.02 7.96234 111 42.00 81.00 0.00 7.05 1.04 8.09235 111 42.00 82.00 0.00 7.15 1.06 8.21

236 111 42.00 83.00 0.00 7.25 1.08 8.33237 111 42.00 84.00 0.00 7.36 1.10 8.46238 111 42.00 85.00 0.00 7.46 1.12 8.58239 111 42.00 86.00 0.00 7.57 1.14 8.71240 111 42.00 87.00 0.00 7.67 1.16 8.83

241 111 42.00 88.00 0.00 7.77 1.18 8.95242 111 42.00 89.00 0.00 7.88 1.20 9.08243 111 42.00 90.00 0.00 7.98 1.22 9.20244 111 42.00 91.00 0.00 8.09 1.24 9.33245 111 42.00 92.00 0.00 8.19 1.26 9.45

Weekly table

Page 73: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 71

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

246 111 42.00 93.00 0.00 8.29 1.28 9.57247 111 42.00 94.00 0.00 8.40 1.30 9.70248 111 42.00 95.00 0.00 8.50 1.32 9.82249 111 42.00 96.00 0.00 8.61 1.34 9.95250 111 42.00 97.00 0.00 8.71 1.36 10.07

251 111 42.00 98.00 0.00 8.81 1.38 10.19252 111 42.00 99.00 0.00 8.92 1.40 10.32253 111 42.00 100.00 0.00 9.02 1.42 10.44254 111 42.00 101.00 0.00 9.13 1.44 10.57255 111 42.00 102.00 0.00 9.23 1.46 10.69

256 111 42.00 103.00 0.00 9.33 1.48 10.81257 111 42.00 104.00 0.00 9.44 1.50 10.94258 111 42.00 105.00 0.00 9.54 1.52 11.06259 111 42.00 106.00 0.00 9.65 1.54 11.19260 111 42.00 107.00 0.00 9.75 1.56 11.31

261 111 42.00 108.00 0.00 9.85 1.58 11.43262 111 42.00 109.00 0.00 9.96 1.60 11.56263 111 42.00 110.00 0.00 10.06 1.62 11.68264 111 42.00 111.00 0.00 10.17 1.64 11.81265 111 42.00 112.00 0.00 10.27 1.66 11.93

266 111 42.00 113.00 0.00 10.37 1.68 12.05267 111 42.00 114.00 0.00 10.48 1.70 12.18268 111 42.00 115.00 0.00 10.58 1.72 12.30269 111 42.00 116.00 0.00 10.69 1.74 12.43270 111 42.00 117.00 0.00 10.79 1.76 12.55

271 111 42.00 118.00 0.00 10.89 1.78 12.67272 111 42.00 119.00 0.00 11.00 1.80 12.80273 111 42.00 120.00 0.00 11.10 1.82 12.92274 111 42.00 121.00 0.00 11.21 1.84 13.05275 111 42.00 122.00 0.00 11.31 1.86 13.17

276 111 42.00 123.00 0.00 11.41 1.88 13.29277 111 42.00 124.00 0.00 11.52 1.90 13.42278 111 42.00 125.00 0.00 11.62 1.92 13.54279 111 42.00 126.00 0.00 11.73 1.94 13.67280 111 42.00 127.00 0.00 11.83 1.96 13.79

281 111 42.00 128.00 0.00 11.93 1.98 13.91282 111 42.00 129.00 0.00 12.04 2.00 14.04283 111 42.00 130.00 0.00 12.14 2.02 14.16284 111 42.00 131.00 0.00 12.25 2.04 14.29285 111 42.00 132.00 0.00 12.35 2.06 14.41

286 111 42.00 133.00 0.00 12.45 2.08 14.53287 111 42.00 134.00 0.00 12.56 2.10 14.66288 111 42.00 135.00 0.00 12.66 2.12 14.78289 111 42.00 136.00 0.00 12.77 2.14 14.91290 111 42.00 137.00 0.00 12.87 2.16 15.03

291 111 42.00 138.00 0.00 12.97 2.18 15.15292 111 42.00 139.00 0.00 13.08 2.20 15.28293 111 42.00 140.00 0.00 13.18 2.22 15.40294 111 42.00 141.00 0.00 13.29 2.24 15.53295 111 42.00 142.00 0.00 13.39 2.26 15.65

296 111 42.00 143.00 0.00 13.49 2.28 15.77297 111 42.00 144.00 0.00 13.60 2.30 15.90298 111 42.00 145.00 0.00 13.70 2.32 16.02299 111 42.00 146.00 0.00 13.81 2.34 16.15300 111 42.00 147.00 0.00 13.91 2.36 16.27

Table letter L

Page 74: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 72

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

301 111 42.00 148.00 0.00 14.01 2.38 16.39302 111 42.00 149.00 0.00 14.12 2.40 16.52303 111 42.00 150.00 0.00 14.22 2.42 16.64304 111 42.00 151.00 0.00 14.33 2.44 16.77305 111 42.00 152.00 0.00 14.43 2.46 16.89

306 111 42.00 153.00 0.00 14.53 2.48 17.01307 111 42.00 154.00 0.00 14.64 2.50 17.14308 111 42.00 155.00 0.00 14.74 2.52 17.26309 111 42.00 156.00 0.00 14.85 2.54 17.39310 111 42.00 157.00 0.00 14.95 2.56 17.51

311 111 42.00 158.00 0.00 15.05 2.58 17.63312 111 42.00 159.00 0.00 15.16 2.60 17.76313 111 42.00 160.00 0.00 15.26 2.62 17.88314 111 42.00 161.00 0.00 15.37 2.64 18.01315 111 42.00 162.00 0.00 15.47 2.66 18.13

316 111 42.00 163.00 0.00 15.57 2.68 18.25317 111 42.00 164.00 0.00 15.68 2.70 18.38318 111 42.00 165.00 0.00 15.78 2.72 18.50319 111 42.00 166.00 0.00 15.89 2.74 18.63320 111 42.00 167.00 0.00 15.99 2.76 18.75

321 111 42.00 168.00 0.00 16.09 2.78 18.87322 111 42.00 169.00 0.00 16.20 2.80 19.00323 111 42.00 170.00 0.00 16.30 2.82 19.12324 111 42.00 171.00 0.00 16.41 2.84 19.25325 111 42.00 172.00 0.00 16.51 2.86 19.37

326 111 42.00 173.00 0.00 16.61 2.88 19.49327 111 42.00 174.00 0.00 16.72 2.90 19.62328 111 42.00 175.00 0.00 16.82 2.92 19.74329 111 42.00 176.00 0.00 16.93 2.94 19.87330 111 42.00 177.00 0.00 17.03 2.96 19.99

331 111 42.00 178.00 0.00 17.13 2.98 20.11332 111 42.00 179.00 0.00 17.24 3.00 20.24333 111 42.00 180.00 0.00 17.34 3.02 20.36334 111 42.00 181.00 0.00 17.45 3.04 20.49335 111 42.00 182.00 0.00 17.55 3.06 20.61

336 111 42.00 183.00 0.00 17.65 3.08 20.73337 111 42.00 184.00 0.00 17.76 3.10 20.86338 111 42.00 185.00 0.00 17.86 3.12 20.98339 111 42.00 186.00 0.00 17.97 3.14 21.11340 111 42.00 187.00 0.00 18.07 3.16 21.23

341 111 42.00 188.00 0.00 18.17 3.18 21.35342 111 42.00 189.00 0.00 18.28 3.20 21.48343 111 42.00 190.00 0.00 18.38 3.22 21.60344 111 42.00 191.00 0.00 18.49 3.24 21.73345 111 42.00 192.00 0.00 18.59 3.26 21.85

346 111 42.00 193.00 0.00 18.69 3.28 21.97347 111 42.00 194.00 0.00 18.80 3.30 22.10348 111 42.00 195.00 0.00 18.90 3.32 22.22349 111 42.00 196.00 0.00 19.01 3.34 22.35350 111 42.00 197.00 0.00 19.11 3.36 22.47

351 111 42.00 198.00 0.00 19.21 3.38 22.59352 111 42.00 199.00 0.00 19.32 3.40 22.72353 111 42.00 200.00 0.00 19.42 3.42 22.84354 111 42.00 201.00 0.00 19.53 3.44 22.97355 111 42.00 202.00 0.00 19.63 3.46 23.09

Weekly table

Page 75: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 73

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

356 111 42.00 203.00 0.00 19.73 3.48 23.21357 111 42.00 204.00 0.00 19.84 3.50 23.34358 111 42.00 205.00 0.00 19.94 3.52 23.46359 111 42.00 206.00 0.00 20.05 3.54 23.59360 111 42.00 207.00 0.00 20.15 3.56 23.71

361 111 42.00 208.00 0.00 20.25 3.58 23.83362 111 42.00 209.00 0.00 20.36 3.60 23.96363 111 42.00 210.00 0.00 20.46 3.62 24.08364 111 42.00 211.00 0.00 20.57 3.64 24.21365 111 42.00 212.00 0.00 20.67 3.66 24.33

366 111 42.00 213.00 0.00 20.77 3.68 24.45367 111 42.00 214.00 0.00 20.88 3.70 24.58368 111 42.00 215.00 0.00 20.98 3.72 24.70369 111 42.00 216.00 0.00 21.09 3.74 24.83370 111 42.00 217.00 0.00 21.19 3.76 24.95

371 111 42.00 218.00 0.00 21.29 3.78 25.07372 111 42.00 219.00 0.00 21.40 3.80 25.20373 111 42.00 220.00 0.00 21.50 3.82 25.32374 111 42.00 221.00 0.00 21.61 3.84 25.45375 111 42.00 222.00 0.00 21.71 3.86 25.57

376 111 42.00 223.00 0.00 21.81 3.88 25.69377 111 42.00 224.00 0.00 21.92 3.90 25.82378 111 42.00 225.00 0.00 22.02 3.92 25.94379 111 42.00 226.00 0.00 22.13 3.94 26.07380 111 42.00 227.00 0.00 22.23 3.96 26.19

381 111 42.00 228.00 0.00 22.33 3.98 26.31382 111 42.00 229.00 0.00 22.44 4.00 26.44383 111 42.00 230.00 0.00 22.54 4.02 26.56384 111 42.00 231.00 0.00 22.65 4.04 26.69385 111 42.00 232.00 0.00 22.75 4.06 26.81

386 111 42.00 233.00 0.00 22.85 4.08 26.93387 111 42.00 234.00 0.00 22.96 4.10 27.06388 111 42.00 235.00 0.00 23.06 4.12 27.18389 111 42.00 236.00 0.00 23.17 4.14 27.31390 111 42.00 237.00 0.00 23.27 4.16 27.43

391 111 42.00 238.00 0.00 23.37 4.18 27.55392 111 42.00 239.00 0.00 23.48 4.20 27.68393 111 42.00 240.00 0.00 23.58 4.22 27.80394 111 42.00 241.00 0.00 23.69 4.24 27.93395 111 42.00 242.00 0.00 23.79 4.26 28.05

396 111 42.00 243.00 0.00 23.89 4.28 28.17397 111 42.00 244.00 0.00 24.00 4.30 28.30398 111 42.00 245.00 0.00 24.10 4.32 28.42399 111 42.00 246.00 0.00 24.21 4.34 28.55400 111 42.00 247.00 0.00 24.31 4.36 28.67

401 111 42.00 248.00 0.00 24.41 4.38 28.79402 111 42.00 249.00 0.00 24.52 4.40 28.92403 111 42.00 250.00 0.00 24.62 4.42 29.04404 111 42.00 251.00 0.00 24.73 4.44 29.17405 111 42.00 252.00 0.00 24.83 4.46 29.29

406 111 42.00 253.00 0.00 24.93 4.48 29.41407 111 42.00 254.00 0.00 25.04 4.50 29.54408 111 42.00 255.00 0.00 25.14 4.52 29.66409 111 42.00 256.00 0.00 25.25 4.54 29.79410 111 42.00 257.00 0.00 25.35 4.56 29.91

Table letter L

Page 76: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 74

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

411 111 42.00 258.00 0.00 25.45 4.58 30.03412 111 42.00 259.00 0.00 25.56 4.60 30.16413 111 42.00 260.00 0.00 25.66 4.62 30.28414 111 42.00 261.00 0.00 25.77 4.64 30.41415 111 42.00 262.00 0.00 25.87 4.66 30.53

416 111 42.00 263.00 0.00 25.97 4.68 30.65417 111 42.00 264.00 0.00 26.08 4.70 30.78418 111 42.00 265.00 0.00 26.18 4.72 30.90419 111 42.00 266.00 0.00 26.29 4.74 31.03420 111 42.00 267.00 0.00 26.39 4.76 31.15

421 111 42.00 268.00 0.00 26.49 4.78 31.27422 111 42.00 269.00 0.00 26.60 4.80 31.40423 111 42.00 270.00 0.00 26.70 4.82 31.52424 111 42.00 271.00 0.00 26.81 4.84 31.65425 111 42.00 272.00 0.00 26.91 4.86 31.77

426 111 42.00 273.00 0.00 27.01 4.88 31.89427 111 42.00 274.00 0.00 27.12 4.90 32.02428 111 42.00 275.00 0.00 27.22 4.92 32.14429 111 42.00 276.00 0.00 27.33 4.94 32.27430 111 42.00 277.00 0.00 27.43 4.96 32.39

431 111 42.00 278.00 0.00 27.53 4.98 32.51432 111 42.00 279.00 0.00 27.64 5.00 32.64433 111 42.00 280.00 0.00 27.74 5.02 32.76434 111 42.00 281.00 0.00 27.85 5.04 32.89435 111 42.00 282.00 0.00 27.95 5.06 33.01

436 111 42.00 283.00 0.00 28.05 5.08 33.13437 111 42.00 284.00 0.00 28.16 5.10 33.26438 111 42.00 285.00 0.00 28.26 5.12 33.38439 111 42.00 286.00 0.00 28.37 5.14 33.51440 111 42.00 287.00 0.00 28.47 5.16 33.63

441 111 42.00 288.00 0.00 28.57 5.18 33.75442 111 42.00 289.00 0.00 28.68 5.20 33.88443 111 42.00 290.00 0.00 28.78 5.22 34.00444 111 42.00 291.00 0.00 28.89 5.24 34.13445 111 42.00 292.00 0.00 28.99 5.26 34.25

446 111 42.00 293.00 0.00 29.09 5.28 34.37447 111 42.00 294.00 0.00 29.20 5.30 34.50448 111 42.00 295.00 0.00 29.30 5.32 34.62449 111 42.00 296.00 0.00 29.41 5.34 34.75450 111 42.00 297.00 0.00 29.51 5.36 34.87

451 111 42.00 298.00 0.00 29.61 5.38 34.99452 111 42.00 299.00 0.00 29.72 5.40 35.12453 111 42.00 300.00 0.00 29.82 5.42 35.24454 111 42.00 301.00 0.00 29.93 5.44 35.37455 111 42.00 302.00 0.00 30.03 5.46 35.49

456 111 42.00 303.00 0.00 30.13 5.48 35.61457 111 42.00 304.00 0.00 30.24 5.50 35.74458 111 42.00 305.00 0.00 30.34 5.52 35.86459 111 42.00 306.00 0.00 30.45 5.54 35.99460 111 42.00 307.00 0.00 30.55 5.56 36.11

461 111 42.00 308.00 0.00 30.65 5.58 36.23462 111 42.00 309.00 0.00 30.76 5.60 36.36463 111 42.00 310.00 0.00 30.86 5.62 36.48464 111 42.00 311.00 0.00 30.97 5.64 36.61465 111 42.00 312.00 0.00 31.07 5.66 36.73

Weekly table

Page 77: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 75

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

466 111 42.00 313.00 0.00 31.17 5.68 36.85467 111 42.00 314.00 0.00 31.28 5.70 36.98468 111 42.00 315.00 0.00 31.38 5.72 37.10469 111 42.00 316.00 0.00 31.49 5.74 37.23470 111 42.00 317.00 0.00 31.59 5.76 37.35

471 111 42.00 318.00 0.00 31.69 5.78 37.47472 111 42.00 319.00 0.00 31.80 5.80 37.60473 111 42.00 320.00 0.00 31.90 5.82 37.72474 111 42.00 321.00 0.00 32.01 5.84 37.85475 111 42.00 322.00 0.00 32.11 5.86 37.97

476 111 42.00 323.00 0.00 32.21 5.88 38.09477 111 42.00 324.00 0.00 32.32 5.90 38.22478 111 42.00 325.00 0.00 32.42 5.92 38.34479 111 42.00 326.00 0.00 32.53 5.94 38.47480 111 42.00 327.00 0.00 32.63 5.96 38.59

481 111 42.00 328.00 0.00 32.73 5.98 38.71482 111 42.00 329.00 0.00 32.84 6.00 38.84483 111 42.00 330.00 0.00 32.94 6.02 38.96484 111 42.00 331.00 0.00 33.05 6.04 39.09485 111 42.00 332.00 0.00 33.15 6.06 39.21

486 111 42.00 333.00 0.00 33.25 6.08 39.33487 111 42.00 334.00 0.00 33.36 6.10 39.46488 111 42.00 335.00 0.00 33.46 6.12 39.58489 111 42.00 336.00 0.00 33.57 6.14 39.71490 111 42.00 337.00 0.00 33.67 6.16 39.83

491 111 42.00 338.00 0.00 33.77 6.18 39.95492 111 42.00 339.00 0.00 33.88 6.20 40.08493 111 42.00 340.00 0.00 33.98 6.22 40.20494 111 42.00 341.00 0.00 34.09 6.24 40.33495 111 42.00 342.00 0.00 34.19 6.26 40.45

496 111 42.00 343.00 0.00 34.29 6.28 40.57497 111 42.00 344.00 0.00 34.40 6.30 40.70498 111 42.00 345.00 0.00 34.50 6.32 40.82499 111 42.00 346.00 0.00 34.61 6.34 40.95500 111 42.00 347.00 0.00 34.71 6.36 41.07

501 111 42.00 348.00 0.00 34.81 6.38 41.19502 111 42.00 349.00 0.00 34.92 6.40 41.32503 111 42.00 350.00 0.00 35.02 6.42 41.44504 111 42.00 351.00 0.00 35.13 6.44 41.57505 111 42.00 352.00 0.00 35.23 6.46 41.69

506 111 42.00 353.00 0.00 35.33 6.48 41.81507 111 42.00 354.00 0.00 35.44 6.50 41.94508 111 42.00 355.00 0.00 35.54 6.52 42.06509 111 42.00 356.00 0.00 35.65 6.54 42.19510 111 42.00 357.00 0.00 35.75 6.56 42.31

511 111 42.00 358.00 0.00 35.85 6.58 42.43512 111 42.00 359.00 0.00 35.96 6.60 42.56513 111 42.00 360.00 0.00 36.06 6.62 42.68514 111 42.00 361.00 0.00 36.17 6.64 42.81515 111 42.00 362.00 0.00 36.27 6.66 42.93

516 111 42.00 363.00 0.00 36.37 6.68 43.05517 111 42.00 364.00 0.00 36.48 6.70 43.18518 111 42.00 365.00 0.00 36.58 6.72 43.30519 111 42.00 366.00 0.00 36.69 6.74 43.43520 111 42.00 367.00 0.00 36.79 6.76 43.55

Table letter L

Page 78: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 76

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

521 111 42.00 368.00 0.00 36.89 6.78 43.67522 111 42.00 369.00 0.00 37.00 6.80 43.80523 111 42.00 370.00 0.00 37.10 6.82 43.92524 111 42.00 371.00 0.00 37.21 6.84 44.05525 111 42.00 372.00 0.00 37.31 6.86 44.17

526 111 42.00 373.00 0.00 37.41 6.88 44.29527 111 42.00 374.00 0.00 37.52 6.90 44.42528 111 42.00 375.00 0.00 37.62 6.92 44.54529 111 42.00 376.00 0.00 37.73 6.94 44.67530 111 42.00 377.00 0.00 37.83 6.96 44.79

531 111 42.00 378.00 0.00 37.93 6.98 44.91532 111 42.00 379.00 0.00 38.04 7.00 45.04533 111 42.00 380.00 0.00 38.14 7.02 45.16534 111 42.00 381.00 0.00 38.25 7.04 45.29535 111 42.00 382.00 0.00 38.35 7.06 45.41

536 111 42.00 383.00 0.00 38.45 7.08 45.53537 111 42.00 384.00 0.00 38.56 7.10 45.66538 111 42.00 385.00 0.00 38.66 7.12 45.78539 111 42.00 386.00 0.00 38.77 7.14 45.91540 111 42.00 387.00 0.00 38.87 7.16 46.03

541 111 42.00 388.00 0.00 38.97 7.18 46.15542 111 42.00 389.00 0.00 39.08 7.20 46.28543 111 42.00 390.00 0.00 39.18 7.22 46.40544 111 42.00 391.00 0.00 39.29 7.24 46.53545 111 42.00 392.00 0.00 39.39 7.26 46.65

546 111 42.00 393.00 0.00 39.49 7.28 46.77547 111 42.00 394.00 0.00 39.60 7.30 46.90548 111 42.00 395.00 0.00 39.70 7.32 47.02549 111 42.00 396.00 0.00 39.81 7.34 47.15550 111 42.00 397.00 0.00 39.91 7.36 47.27

551 111 42.00 398.00 0.00 40.01 7.38 47.39552 111 42.00 399.00 0.00 40.12 7.40 47.52553 111 42.00 400.00 0.00 40.22 7.42 47.64554 111 42.00 401.00 0.00 40.33 7.44 47.77555 111 42.00 402.00 0.00 40.43 7.46 47.89

556 111 42.00 403.00 0.00 40.53 7.48 48.01557 111 42.00 404.00 0.00 40.64 7.50 48.14558 111 42.00 405.00 0.00 40.74 7.52 48.26559 111 42.00 406.00 0.00 40.85 7.54 48.39560 111 42.00 407.00 0.00 40.95 7.56 48.51

561 111 42.00 408.00 0.00 41.05 7.58 48.63562 111 42.00 409.00 0.00 41.16 7.60 48.76563 111 42.00 410.00 0.00 41.26 7.62 48.88564 111 42.00 411.00 0.00 41.37 7.64 49.01565 111 42.00 412.00 0.00 41.47 7.66 49.13

566 111 42.00 413.00 0.00 41.57 7.68 49.25567 111 42.00 414.00 0.00 41.68 7.70 49.38568 111 42.00 415.00 0.00 41.78 7.72 49.50569 111 42.00 416.00 0.00 41.89 7.74 49.63570 111 42.00 417.00 0.00 41.99 7.76 49.75

571 111 42.00 418.00 0.00 42.09 7.78 49.87572 111 42.00 419.00 0.00 42.20 7.80 50.00573 111 42.00 420.00 0.00 42.30 7.82 50.12574 111 42.00 421.00 0.00 42.41 7.84 50.25575 111 42.00 422.00 0.00 42.51 7.86 50.37

Weekly table

Page 79: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 77

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

576 111 42.00 423.00 0.00 42.61 7.88 50.49577 111 42.00 424.00 0.00 42.72 7.90 50.62578 111 42.00 425.00 0.00 42.82 7.92 50.74579 111 42.00 426.00 0.00 42.93 7.94 50.87580 111 42.00 427.00 0.00 43.03 7.96 50.99

581 111 42.00 428.00 0.00 43.13 7.98 51.11582 111 42.00 429.00 0.00 43.24 8.00 51.24583 111 42.00 430.00 0.00 43.34 8.02 51.36584 111 42.00 431.00 0.00 43.45 8.04 51.49585 111 42.00 432.00 0.00 43.55 8.06 51.61

586 111 42.00 433.00 0.00 43.65 8.08 51.73587 111 42.00 434.00 0.00 43.76 8.10 51.86588 111 42.00 435.00 0.00 43.86 8.12 51.98589 111 42.00 436.00 0.00 43.97 8.14 52.11590 111 42.00 437.00 0.00 44.07 8.16 52.23

591 111 42.00 438.00 0.00 44.17 8.18 52.35592 111 42.00 439.00 0.00 44.28 8.20 52.48593 111 42.00 440.00 0.00 44.38 8.22 52.60594 111 42.00 441.00 0.00 44.49 8.24 52.73595 111 42.00 442.00 0.00 44.59 8.26 52.85

596 111 42.00 443.00 0.00 44.69 8.28 52.97597 111 42.00 444.00 0.00 44.80 8.30 53.10598 111 42.00 445.00 0.00 44.90 8.32 53.22599 111 42.00 446.00 0.00 45.01 8.34 53.35600 111 42.00 447.00 0.00 45.11 8.36 53.47

601 111 42.00 448.00 0.00 45.21 8.38 53.59602 111 42.00 449.00 0.00 45.32 8.40 53.72603 111 42.00 450.00 0.00 45.42 8.42 53.84604 111 42.00 451.00 0.00 45.53 8.44 53.97605 111 42.00 452.00 0.00 45.63 8.46 54.09

606 111 42.00 453.00 0.00 45.73 8.48 54.21607 111 42.00 454.00 0.00 45.84 8.50 54.34608 111 42.00 455.00 0.00 45.94 8.52 54.46609 111 42.00 456.00 0.00 46.05 8.54 54.59610 111 42.00 457.00 0.00 46.15 8.56 54.71

611 111 42.00 458.00 0.00 46.25 8.58 54.83612 111 42.00 459.00 0.00 46.36 8.60 54.96613 111 42.00 460.00 0.00 46.46 8.62 55.08614 111 42.00 461.00 0.00 46.57 8.64 55.21615 111 42.00 462.00 0.00 46.67 8.66 55.33

616 111 42.00 463.00 0.00 46.77 8.68 55.45617 111 42.00 464.00 0.00 46.88 8.70 55.58618 111 42.00 465.00 0.00 46.98 8.72 55.70619 111 42.00 466.00 0.00 47.09 8.74 55.83620 111 42.00 467.00 0.00 47.19 8.76 55.95

621 111 42.00 468.00 0.00 47.29 8.78 56.07622 111 42.00 469.00 0.00 47.40 8.80 56.20623 111 42.00 470.00 0.00 47.50 8.82 56.32624 111 42.00 471.00 0.00 47.61 8.84 56.45625 111 42.00 472.00 0.00 47.71 8.86 56.57

626 111 42.00 473.00 0.00 47.81 8.88 56.69627 111 42.00 474.00 0.00 47.92 8.90 56.82628 111 42.00 475.00 0.00 48.02 8.92 56.94629 111 42.00 476.00 0.00 48.13 8.94 57.07630 111 42.00 477.00 0.00 48.23 8.96 57.19

Table letter L

Page 80: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 78

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

631 111 42.00 478.00 0.00 48.33 8.98 57.31632 111 42.00 479.00 0.00 48.44 9.00 57.44633 111 42.00 480.00 0.00 48.54 9.02 57.56634 111 42.00 481.00 0.00 48.65 9.04 57.69635 111 42.00 482.00 0.00 48.75 9.06 57.81

636 111 42.00 483.00 0.00 48.85 9.08 57.93637 111 42.00 484.00 0.00 48.96 9.10 58.06638 111 42.00 485.00 0.00 49.06 9.12 58.18639 111 42.00 486.00 0.00 49.17 9.14 58.31640 111 42.00 487.00 0.00 49.27 9.16 58.43

641 111 42.00 488.00 0.00 49.37 9.18 58.55642 111 42.00 489.00 0.00 49.48 9.20 58.68643 111 42.00 490.00 0.00 49.58 9.22 58.80644 111 42.00 491.00 0.00 49.69 9.24 58.93645 111 42.00 492.00 0.00 49.79 9.26 59.05

646 111 42.00 493.00 0.00 49.89 9.28 59.17647 111 42.00 494.00 0.00 50.00 9.30 59.30648 111 42.00 495.00 0.00 50.10 9.32 59.42649 111 42.00 496.00 0.00 50.21 9.34 59.55650 111 42.00 497.00 0.00 50.31 9.36 59.67

651 111 42.00 498.00 0.00 50.41 9.38 59.79652 111 42.00 499.00 0.00 50.52 9.40 59.92653 111 42.00 500.00 0.00 50.62 9.42 60.04654 111 42.00 501.00 0.00 50.73 9.44 60.17655 111 42.00 502.00 0.00 50.83 9.46 60.29

656 111 42.00 503.00 0.00 50.93 9.48 60.41657 111 42.00 504.00 0.00 51.04 9.50 60.54658 111 42.00 505.00 0.00 51.14 9.52 60.66659 111 42.00 506.00 0.00 51.25 9.54 60.79660 111 42.00 507.00 0.00 51.35 9.56 60.91

661 111 42.00 508.00 0.00 51.45 9.58 61.03662 111 42.00 509.00 0.00 51.56 9.60 61.16663 111 42.00 510.00 0.00 51.66 9.62 61.28664 111 42.00 511.00 0.00 51.77 9.64 61.41665 111 42.00 512.00 0.00 51.87 9.66 61.53

666 111 42.00 513.00 0.00 51.97 9.68 61.65667 111 42.00 514.00 0.00 52.08 9.70 61.78668 111 42.00 515.00 0.00 52.18 9.72 61.90669 111 42.00 516.00 0.00 52.29 9.74 62.03670 111 42.00 517.00 0.00 52.39 9.76 62.15

671 111 42.00 518.00 0.00 52.49 9.78 62.27672 111 42.00 519.00 0.00 52.60 9.80 62.40673 111 42.00 520.00 0.00 52.70 9.82 62.52674 111 42.00 521.00 0.00 52.81 9.84 62.65675 111 42.00 522.00 0.00 52.91 9.86 62.77

676 111 42.00 523.00 0.00 53.01 9.88 62.89677 111 42.00 524.00 0.00 53.12 9.90 63.02678 111 42.00 525.00 0.00 53.22 9.92 63.14679 111 42.00 526.00 0.00 53.33 9.94 63.27680 111 42.00 527.00 0.00 53.43 9.96 63.39

681 111 42.00 528.00 0.00 53.53 9.98 63.51682 111 42.00 529.00 0.00 53.64 10.00 63.64683 111 42.00 530.00 0.00 53.74 10.02 63.76684 111 42.00 531.00 0.00 53.85 10.04 63.89685 111 42.00 532.00 0.00 53.95 10.06 64.01

Weekly table

Page 81: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 79

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Weekly table

686 111 42.00 533.00 0.00 54.05 10.08 64.13687 111 42.00 534.00 0.00 54.16 10.10 64.26688 111 42.00 535.00 0.00 54.26 10.12 64.38689 111 42.00 536.00 0.00 54.37 10.14 64.51690 111 42.00 537.00 0.00 54.47 10.16 64.63

691 111 42.00 538.00 0.00 54.57 10.18 64.75692 111 42.00 539.00 0.00 54.68 10.20 64.88693 111 42.00 540.00 0.00 54.78 10.22 65.00694 111 42.00 541.00 0.00 54.89 10.24 65.13695 111 42.00 542.00 0.00 54.99 10.26 65.25

696 111 42.00 543.00 0.00 55.09 10.28 65.37697 111 42.00 544.00 0.00 55.20 10.30 65.50698 111 42.00 545.00 0.00 55.30 10.32 65.62699 111 42.00 546.00 0.00 55.41 10.34 65.75700 111 42.00 547.00 0.00 55.51 10.36 65.87

701 111 42.00 548.00 0.00 55.61 10.38 65.99702 111 42.00 549.00 0.00 55.72 10.40 66.12703 111 42.00 550.00 0.00 55.82 10.42 66.24704 111 42.00 551.00 0.00 55.93 10.44 66.37705 111 42.00 552.00 0.00 56.03 10.46 66.49

706 111 42.00 553.00 0.00 56.13 10.48 66.61707 111 42.00 554.00 0.00 56.24 10.50 66.74708 111 42.00 555.00 0.00 56.34 10.52 66.86709 111 42.00 556.00 0.00 56.45 10.54 66.99710 111 42.00 557.00 0.00 56.55 10.56 67.11

711 111 42.00 558.00 0.00 56.65 10.58 67.23712 111 42.00 559.00 0.00 56.76 10.60 67.36713 111 42.00 560.00 0.00 56.86 10.62 67.48714 111 42.00 561.00 0.00 56.97 10.64 67.61715 111 42.00 562.00 0.00 57.07 10.66 67.73

716 111 42.00 563.00 0.00 57.17 10.68 67.85717 111 42.00 564.00 0.00 57.28 10.70 67.98718 111 42.00 565.00 0.00 57.38 10.72 68.10719 111 42.00 566.00 0.00 57.49 10.74 68.23720 111 42.00 567.00 0.00 57.59 10.76 68.35

721 111 42.00 568.00 0.00 57.69 10.78 68.47722 111 42.00 569.00 0.00 57.80 10.80 68.60723 111 42.00 570.00 0.00 57.90 10.82 68.72724 111 42.00 571.00 0.00 58.01 10.84 68.85725 111 42.00 572.00 0.00 58.11 10.86 68.97

726 111 42.00 573.00 0.00 58.21 10.88 69.09727 111 42.00 574.00 0.00 58.32 10.90 69.22728 111 42.00 575.00 0.00 58.42 10.92 69.34729 111 42.00 576.00 0.00 58.53 10.94 69.47730 111 42.00 577.00 0.00 58.63 10.96 69.59

731 111 42.00 578.00 0.00 58.73 10.98 69.71732 111 42.00 579.00 0.00 58.84 11.00 69.84733 111 42.00 580.00 0.00 58.94 11.02 69.96734 111 42.00 581.00 0.00 59.05 11.04 70.09735 111 42.00 582.00 0.00 59.15 11.06 70.21

736 111 42.00 583.00 0.00 59.25 11.08 70.33737 111 42.00 584.00 0.00 59.36 11.10 70.46738 111 42.00 585.00 0.00 59.46 11.12 70.58739 111 42.00 586.00 0.00 59.57 11.14 70.71740 111 42.00 587.00 0.00 59.67 11.16 70.83

Table letter L

Page 82: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 80

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

741 111 42.00 588.00 0.00 59.77 11.18 70.95742 111 42.00 589.00 0.00 59.88 11.20 71.08743 111 42.00 590.00 0.00 59.98 11.22 71.20744 111 42.00 591.00 0.00 60.09 11.24 71.33745 111 42.00 592.00 0.00 60.19 11.26 71.45

746 111 42.00 593.00 0.00 60.29 11.28 71.57747 111 42.00 594.00 0.00 60.40 11.30 71.70748 111 42.00 595.00 0.00 60.50 11.32 71.82749 111 42.00 596.00 0.00 60.61 11.34 71.95750 111 42.00 597.00 0.00 60.71 11.36 72.07

751 111 42.00 598.00 0.00 60.81 11.38 72.19752 111 42.00 599.00 0.00 60.92 11.40 72.32753 111 42.00 600.00 0.00 61.02 11.42 72.44754 111 42.00 601.00 0.00 61.13 11.44 72.57755 111 42.00 602.00 0.00 61.23 11.46 72.69

756 111 42.00 603.00 0.00 61.33 11.48 72.81757 111 42.00 604.00 0.00 61.44 11.50 72.94758 111 42.00 605.00 0.00 61.54 11.52 73.06759 111 42.00 606.00 0.00 61.65 11.54 73.19760 111 42.00 607.00 0.00 61.75 11.56 73.31

761 111 42.00 608.00 0.00 61.85 11.58 73.43762 111 42.00 609.00 0.00 61.96 11.60 73.56763 111 42.00 610.00 0.00 62.06 11.62 73.68764 111 42.00 611.00 0.00 62.17 11.64 73.81765 111 42.00 612.00 0.00 62.27 11.66 73.93

766 111 42.00 613.00 0.00 62.37 11.68 74.05767 111 42.00 614.00 0.00 62.48 11.70 74.18768 111 42.00 615.00 0.00 62.58 11.72 74.30769 111 42.00 616.00 0.00 62.69 11.74 74.43770 111 42.00 617.00 0.00 62.74 11.75 74.49

771 111 42.00 617.00 1.00 62.95 11.78 74.73772 111 42.00 617.00 2.00 63.08 11.80 74.88773 111 42.00 617.00 3.00 63.22 11.82 75.04774 111 42.00 617.00 4.00 63.36 11.84 75.20775 111 42.00 617.00 5.00 63.50 11.86 75.36

776 111 42.00 617.00 6.00 63.64 11.88 75.52777 111 42.00 617.00 7.00 63.77 11.90 75.67778 111 42.00 617.00 8.00 63.91 11.92 75.83779 111 42.00 617.00 9.00 64.05 11.94 75.99780 111 42.00 617.00 10.00 64.19 11.96 76.15

781 111 42.00 617.00 11.00 64.33 11.98 76.31782 111 42.00 617.00 12.00 64.46 12.00 76.46783 111 42.00 617.00 13.00 64.60 12.02 76.62784 111 42.00 617.00 14.00 64.74 12.04 76.78785 111 42.00 617.00 15.00 64.88 12.06 76.94

786 111 42.00 617.00 16.00 65.02 12.08 77.10787 111 42.00 617.00 17.00 65.15 12.10 77.25788 111 42.00 617.00 18.00 65.29 12.12 77.41789 111 42.00 617.00 19.00 65.43 12.14 77.57790 111 42.00 617.00 20.00 65.57 12.16 77.73

791 111 42.00 617.00 21.00 65.71 12.18 77.89792 111 42.00 617.00 22.00 65.84 12.20 78.04793 111 42.00 617.00 23.00 65.98 12.22 78.20794 111 42.00 617.00 24.00 66.12 12.24 78.36795 111 42.00 617.00 25.00 66.26 12.26 78.52

Weekly table

Page 83: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 81

Weekly table

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

If your employee’s gross pay is over £805, go to page 97.

796 111 42.00 617.00 26.00 66.40 12.28 78.68797 111 42.00 617.00 27.00 66.53 12.30 78.83798 111 42.00 617.00 28.00 66.67 12.32 78.99799 111 42.00 617.00 29.00 66.81 12.34 79.15800 111 42.00 617.00 30.00 66.95 12.36 79.31

801 111 42.00 617.00 31.00 67.09 12.38 79.47802 111 42.00 617.00 32.00 67.22 12.40 79.62803 111 42.00 617.00 33.00 67.36 12.42 79.78804 111 42.00 617.00 34.00 67.50 12.44 79.94805 111 42.00 617.00 35.00 67.57 12.45 80.02

Table letter L

Page 84: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 82

Table letter L

Use this table for:

employees in your Contracted-out Salary Related Scheme, for whom you hold form CA2700.

Do not use this table for:

• any year other than 2014–15

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

Completing form RT11 Deductions working sheet or substitute

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

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

If the employee’s total earnings fall between the LEL and the UEL and the exact gross pay is not shown in the table, use the next smaller figure shown. If the employee’s total earnings exceed the UEL, see page 97.

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

Monthly table for Contracted-out Salary Related contributions where employee has deferment for use from 6 April 2014 to 5 April 2015

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Up to and including £480.99

No NIC liability, make no entries on form RT11

481 481 0.00 0.00 0.00 0.00 0.00 0.00485 481 4.00 0.00 0.00 R 0.28 0.00 R 0.28489 481 8.00 0.00 0.00 R 0.48 0.00 R 0.48493 481 12.00 0.00 0.00 R 0.68 0.00 R 0.68497 481 16.00 0.00 0.00 R 0.86 0.00 R 0.86

501 481 20.00 0.00 0.00 R 1.06 0.00 R 1.06505 481 24.00 0.00 0.00 R 1.24 0.00 R 1.24509 481 28.00 0.00 0.00 R 1.44 0.00 R 1.44513 481 32.00 0.00 0.00 R 1.64 0.00 R 1.64517 481 36.00 0.00 0.00 R 1.82 0.00 R 1.82

521 481 40.00 0.00 0.00 R 2.02 0.00 R 2.02525 481 44.00 0.00 0.00 R 2.20 0.00 R 2.20529 481 48.00 0.00 0.00 R 2.40 0.00 R 2.40533 481 52.00 0.00 0.00 R 2.60 0.00 R 2.60537 481 56.00 0.00 0.00 R 2.78 0.00 R 2.78

541 481 60.00 0.00 0.00 R 2.98 0.00 R 2.98545 481 64.00 0.00 0.00 R 3.16 0.00 R 3.16549 481 68.00 0.00 0.00 R 3.36 0.00 R 3.36553 481 72.00 0.00 0.00 R 3.56 0.00 R 3.56557 481 76.00 0.00 0.00 R 3.74 0.00 R 3.74

561 481 80.00 0.00 0.00 R 3.94 0.00 R 3.94565 481 84.00 0.00 0.00 R 4.12 0.00 R 4.12569 481 88.00 0.00 0.00 R 4.32 0.00 R 4.32573 481 92.00 0.00 0.00 R 4.52 0.00 R 4.52577 481 96.00 0.00 0.00 R 4.70 0.00 R 4.70

Page 85: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 83

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

581 481 100.00 0.00 0.00 R 4.90 0.00 R 4.90585 481 104.00 0.00 0.00 R 5.08 0.00 R 5.08589 481 108.00 0.00 0.00 R 5.28 0.00 R 5.28593 481 112.00 0.00 0.00 R 5.48 0.00 R 5.48597 481 116.00 0.00 0.00 R 5.66 0.00 R 5.66

601 481 120.00 0.00 0.00 R 5.86 0.00 R 5.86605 481 124.00 0.00 0.00 R 6.04 0.00 R 6.04609 481 128.00 0.00 0.00 R 6.24 0.00 R 6.24613 481 132.00 0.00 0.00 R 6.44 0.00 R 6.44617 481 136.00 0.00 0.00 R 6.62 0.00 R 6.62

621 481 140.00 0.00 0.00 R 6.82 0.00 R 6.82625 481 144.00 0.00 0.00 R 7.00 0.00 R 7.00629 481 148.00 0.00 0.00 R 7.20 0.00 R 7.20633 481 152.00 0.00 0.00 R 7.40 0.00 R 7.40637 481 156.00 0.00 0.00 R 7.58 0.00 R 7.58

641 481 160.00 0.00 0.00 R 7.78 0.00 R 7.78645 481 164.00 0.00 0.00 R 7.96 0.00 R 7.96649 481 168.00 0.00 0.00 R 8.16 0.00 R 8.16653 481 172.00 0.00 0.00 R 8.36 0.00 R 8.36657 481 176.00 0.00 0.00 R 8.54 0.00 R 8.54

661 481 180.00 0.00 0.00 R 8.68 0.00 R 8.68663 481 182.00 0.00 0.00 R 8.74 0.00 R 8.74665 481 182.00 2.00 0.00 R 8.24 0.00 R 8.24669 481 182.00 6.00 0.00 R 7.75 0.00 R 7.75673 481 182.00 10.00 0.00 R 7.25 0.00 R 7.25

677 481 182.00 14.00 0.00 R 6.76 0.00 R 6.76681 481 182.00 18.00 0.00 R 6.26 0.00 R 6.26685 481 182.00 22.00 0.00 R 5.76 0.00 R 5.76689 481 182.00 26.00 0.00 R 5.27 0.00 R 5.27693 481 182.00 30.00 0.00 R 4.77 0.00 R 4.77

697 481 182.00 34.00 0.00 R 4.28 0.00 R 4.28701 481 182.00 38.00 0.00 R 3.78 0.00 R 3.78705 481 182.00 42.00 0.00 R 3.28 0.00 R 3.28709 481 182.00 46.00 0.00 R 2.79 0.00 R 2.79713 481 182.00 50.00 0.00 R 2.29 0.00 R 2.29

717 481 182.00 54.00 0.00 R 1.80 0.00 R 1.80721 481 182.00 58.00 0.00 R 1.30 0.00 R 1.30725 481 182.00 62.00 0.00 R 0.80 0.00 R 0.80729 481 182.00 66.00 0.00 R 0.31 0.00 R 0.31733 481 182.00 70.00 0.00 0.19 0.00 0.19

737 481 182.00 74.00 0.00 0.68 0.00 0.68741 481 182.00 78.00 0.00 1.18 0.00 1.18745 481 182.00 82.00 0.00 1.68 0.00 1.68749 481 182.00 86.00 0.00 2.17 0.00 2.17753 481 182.00 90.00 0.00 2.67 0.00 2.67

757 481 182.00 94.00 0.00 3.16 0.00 3.16761 481 182.00 98.00 0.00 3.66 0.00 3.66765 481 182.00 102.00 0.00 4.16 0.00 4.16769 481 182.00 106.00 0.00 4.65 0.00 4.65773 481 182.00 110.00 0.00 5.15 0.00 5.15

777 481 182.00 114.00 0.00 5.64 0.00 5.64781 481 182.00 118.00 0.00 6.14 0.00 6.14785 481 182.00 122.00 0.00 6.64 0.00 6.64789 481 182.00 126.00 0.00 7.12 0.01 7.13793 481 182.00 130.00 0.00 7.54 0.09 7.63

Table letter L

Page 86: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 84

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

797 481 182.00 134.00 0.00 7.95 0.17 8.12801 481 182.00 138.00 0.00 8.37 0.25 8.62805 481 182.00 142.00 0.00 8.79 0.33 9.12809 481 182.00 146.00 0.00 9.20 0.41 9.61813 481 182.00 150.00 0.00 9.62 0.49 10.11

817 481 182.00 154.00 0.00 10.03 0.57 10.60821 481 182.00 158.00 0.00 10.45 0.65 11.10825 481 182.00 162.00 0.00 10.87 0.73 11.60829 481 182.00 166.00 0.00 11.28 0.81 12.09833 481 182.00 170.00 0.00 11.70 0.89 12.59

837 481 182.00 174.00 0.00 12.11 0.97 13.08841 481 182.00 178.00 0.00 12.53 1.05 13.58845 481 182.00 182.00 0.00 12.95 1.13 14.08849 481 182.00 186.00 0.00 13.36 1.21 14.57853 481 182.00 190.00 0.00 13.78 1.29 15.07

857 481 182.00 194.00 0.00 14.19 1.37 15.56861 481 182.00 198.00 0.00 14.61 1.45 16.06865 481 182.00 202.00 0.00 15.03 1.53 16.56869 481 182.00 206.00 0.00 15.44 1.61 17.05873 481 182.00 210.00 0.00 15.86 1.69 17.55

877 481 182.00 214.00 0.00 16.27 1.77 18.04881 481 182.00 218.00 0.00 16.69 1.85 18.54885 481 182.00 222.00 0.00 17.11 1.93 19.04889 481 182.00 226.00 0.00 17.52 2.01 19.53893 481 182.00 230.00 0.00 17.94 2.09 20.03

897 481 182.00 234.00 0.00 18.35 2.17 20.52901 481 182.00 238.00 0.00 18.77 2.25 21.02905 481 182.00 242.00 0.00 19.19 2.33 21.52909 481 182.00 246.00 0.00 19.60 2.41 22.01913 481 182.00 250.00 0.00 20.02 2.49 22.51

917 481 182.00 254.00 0.00 20.43 2.57 23.00921 481 182.00 258.00 0.00 20.85 2.65 23.50925 481 182.00 262.00 0.00 21.27 2.73 24.00929 481 182.00 266.00 0.00 21.68 2.81 24.49933 481 182.00 270.00 0.00 22.10 2.89 24.99

937 481 182.00 274.00 0.00 22.51 2.97 25.48941 481 182.00 278.00 0.00 22.93 3.05 25.98945 481 182.00 282.00 0.00 23.35 3.13 26.48949 481 182.00 286.00 0.00 23.76 3.21 26.97953 481 182.00 290.00 0.00 24.18 3.29 27.47

957 481 182.00 294.00 0.00 24.59 3.37 27.96961 481 182.00 298.00 0.00 25.01 3.45 28.46965 481 182.00 302.00 0.00 25.43 3.53 28.96969 481 182.00 306.00 0.00 25.84 3.61 29.45973 481 182.00 310.00 0.00 26.26 3.69 29.95

977 481 182.00 314.00 0.00 26.67 3.77 30.44981 481 182.00 318.00 0.00 27.09 3.85 30.94985 481 182.00 322.00 0.00 27.51 3.93 31.44989 481 182.00 326.00 0.00 27.92 4.01 31.93993 481 182.00 330.00 0.00 28.34 4.09 32.43

997 481 182.00 334.00 0.00 28.75 4.17 32.921001 481 182.00 338.00 0.00 29.17 4.25 33.421005 481 182.00 342.00 0.00 29.59 4.33 33.921009 481 182.00 346.00 0.00 30.00 4.41 34.411013 481 182.00 350.00 0.00 30.42 4.49 34.91

Monthly table

Page 87: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 85

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

1017 481 182.00 354.00 0.00 30.83 4.57 35.401021 481 182.00 358.00 0.00 31.25 4.65 35.901025 481 182.00 362.00 0.00 31.67 4.73 36.401029 481 182.00 366.00 0.00 32.08 4.81 36.891033 481 182.00 370.00 0.00 32.50 4.89 37.39

1037 481 182.00 374.00 0.00 32.91 4.97 37.881041 481 182.00 378.00 0.00 33.33 5.05 38.381045 481 182.00 382.00 0.00 33.75 5.13 38.881049 481 182.00 386.00 0.00 34.16 5.21 39.371053 481 182.00 390.00 0.00 34.58 5.29 39.87

1057 481 182.00 394.00 0.00 34.99 5.37 40.361061 481 182.00 398.00 0.00 35.41 5.45 40.861065 481 182.00 402.00 0.00 35.83 5.53 41.361069 481 182.00 406.00 0.00 36.24 5.61 41.851073 481 182.00 410.00 0.00 36.66 5.69 42.35

1077 481 182.00 414.00 0.00 37.07 5.77 42.841081 481 182.00 418.00 0.00 37.49 5.85 43.341085 481 182.00 422.00 0.00 37.91 5.93 43.841089 481 182.00 426.00 0.00 38.32 6.01 44.331093 481 182.00 430.00 0.00 38.74 6.09 44.83

1097 481 182.00 434.00 0.00 39.15 6.17 45.321101 481 182.00 438.00 0.00 39.57 6.25 45.821105 481 182.00 442.00 0.00 39.99 6.33 46.321109 481 182.00 446.00 0.00 40.40 6.41 46.811113 481 182.00 450.00 0.00 40.82 6.49 47.31

1117 481 182.00 454.00 0.00 41.23 6.57 47.801121 481 182.00 458.00 0.00 41.65 6.65 48.301125 481 182.00 462.00 0.00 42.07 6.73 48.801129 481 182.00 466.00 0.00 42.48 6.81 49.291133 481 182.00 470.00 0.00 42.90 6.89 49.79

1137 481 182.00 474.00 0.00 43.31 6.97 50.281141 481 182.00 478.00 0.00 43.73 7.05 50.781145 481 182.00 482.00 0.00 44.15 7.13 51.281149 481 182.00 486.00 0.00 44.56 7.21 51.771153 481 182.00 490.00 0.00 44.98 7.29 52.27

1157 481 182.00 494.00 0.00 45.39 7.37 52.761161 481 182.00 498.00 0.00 45.81 7.45 53.261165 481 182.00 502.00 0.00 46.23 7.53 53.761169 481 182.00 506.00 0.00 46.64 7.61 54.251173 481 182.00 510.00 0.00 47.06 7.69 54.75

1177 481 182.00 514.00 0.00 47.47 7.77 55.241181 481 182.00 518.00 0.00 47.89 7.85 55.741185 481 182.00 522.00 0.00 48.31 7.93 56.241189 481 182.00 526.00 0.00 48.72 8.01 56.731193 481 182.00 530.00 0.00 49.14 8.09 57.23

1197 481 182.00 534.00 0.00 49.55 8.17 57.721201 481 182.00 538.00 0.00 49.97 8.25 58.221205 481 182.00 542.00 0.00 50.39 8.33 58.721209 481 182.00 546.00 0.00 50.80 8.41 59.211213 481 182.00 550.00 0.00 51.22 8.49 59.71

1217 481 182.00 554.00 0.00 51.63 8.57 60.201221 481 182.00 558.00 0.00 52.05 8.65 60.701225 481 182.00 562.00 0.00 52.47 8.73 61.201229 481 182.00 566.00 0.00 52.88 8.81 61.691233 481 182.00 570.00 0.00 53.30 8.89 62.19

Table letter L

Page 88: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 86

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

1237 481 182.00 574.00 0.00 53.71 8.97 62.681241 481 182.00 578.00 0.00 54.13 9.05 63.181245 481 182.00 582.00 0.00 54.55 9.13 63.681249 481 182.00 586.00 0.00 54.96 9.21 64.171253 481 182.00 590.00 0.00 55.38 9.29 64.67

1257 481 182.00 594.00 0.00 55.79 9.37 65.161261 481 182.00 598.00 0.00 56.21 9.45 65.661265 481 182.00 602.00 0.00 56.63 9.53 66.161269 481 182.00 606.00 0.00 57.04 9.61 66.651273 481 182.00 610.00 0.00 57.46 9.69 67.15

1277 481 182.00 614.00 0.00 57.87 9.77 67.641281 481 182.00 618.00 0.00 58.29 9.85 68.141285 481 182.00 622.00 0.00 58.71 9.93 68.641289 481 182.00 626.00 0.00 59.12 10.01 69.131293 481 182.00 630.00 0.00 59.54 10.09 69.63

1297 481 182.00 634.00 0.00 59.95 10.17 70.121301 481 182.00 638.00 0.00 60.37 10.25 70.621305 481 182.00 642.00 0.00 60.79 10.33 71.121309 481 182.00 646.00 0.00 61.20 10.41 71.611313 481 182.00 650.00 0.00 61.62 10.49 72.11

1317 481 182.00 654.00 0.00 62.03 10.57 72.601321 481 182.00 658.00 0.00 62.45 10.65 73.101325 481 182.00 662.00 0.00 62.87 10.73 73.601329 481 182.00 666.00 0.00 63.28 10.81 74.091333 481 182.00 670.00 0.00 63.70 10.89 74.59

1337 481 182.00 674.00 0.00 64.11 10.97 75.081341 481 182.00 678.00 0.00 64.53 11.05 75.581345 481 182.00 682.00 0.00 64.95 11.13 76.081349 481 182.00 686.00 0.00 65.36 11.21 76.571353 481 182.00 690.00 0.00 65.78 11.29 77.07

1357 481 182.00 694.00 0.00 66.19 11.37 77.561361 481 182.00 698.00 0.00 66.61 11.45 78.061365 481 182.00 702.00 0.00 67.03 11.53 78.561369 481 182.00 706.00 0.00 67.44 11.61 79.051373 481 182.00 710.00 0.00 67.86 11.69 79.55

1377 481 182.00 714.00 0.00 68.27 11.77 80.041381 481 182.00 718.00 0.00 68.69 11.85 80.541385 481 182.00 722.00 0.00 69.11 11.93 81.041389 481 182.00 726.00 0.00 69.52 12.01 81.531393 481 182.00 730.00 0.00 69.94 12.09 82.03

1397 481 182.00 734.00 0.00 70.35 12.17 82.521401 481 182.00 738.00 0.00 70.77 12.25 83.021405 481 182.00 742.00 0.00 71.19 12.33 83.521409 481 182.00 746.00 0.00 71.60 12.41 84.011413 481 182.00 750.00 0.00 72.02 12.49 84.51

1417 481 182.00 754.00 0.00 72.43 12.57 85.001421 481 182.00 758.00 0.00 72.85 12.65 85.501425 481 182.00 762.00 0.00 73.27 12.73 86.001429 481 182.00 766.00 0.00 73.68 12.81 86.491433 481 182.00 770.00 0.00 74.10 12.89 86.99

1437 481 182.00 774.00 0.00 74.51 12.97 87.481441 481 182.00 778.00 0.00 74.93 13.05 87.981445 481 182.00 782.00 0.00 75.35 13.13 88.481449 481 182.00 786.00 0.00 75.76 13.21 88.971453 481 182.00 790.00 0.00 76.18 13.29 89.47

Monthly table

Page 89: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 87

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

1457 481 182.00 794.00 0.00 76.59 13.37 89.961461 481 182.00 798.00 0.00 77.01 13.45 90.461465 481 182.00 802.00 0.00 77.43 13.53 90.961469 481 182.00 806.00 0.00 77.84 13.61 91.451473 481 182.00 810.00 0.00 78.26 13.69 91.95

1477 481 182.00 814.00 0.00 78.67 13.77 92.441481 481 182.00 818.00 0.00 79.09 13.85 92.941485 481 182.00 822.00 0.00 79.51 13.93 93.441489 481 182.00 826.00 0.00 79.92 14.01 93.931493 481 182.00 830.00 0.00 80.34 14.09 94.43

1497 481 182.00 834.00 0.00 80.75 14.17 94.921501 481 182.00 838.00 0.00 81.17 14.25 95.421505 481 182.00 842.00 0.00 81.59 14.33 95.921509 481 182.00 846.00 0.00 82.00 14.41 96.411513 481 182.00 850.00 0.00 82.42 14.49 96.91

1517 481 182.00 854.00 0.00 82.83 14.57 97.401521 481 182.00 858.00 0.00 83.25 14.65 97.901525 481 182.00 862.00 0.00 83.67 14.73 98.401529 481 182.00 866.00 0.00 84.08 14.81 98.891533 481 182.00 870.00 0.00 84.50 14.89 99.39

1537 481 182.00 874.00 0.00 84.91 14.97 99.881541 481 182.00 878.00 0.00 85.33 15.05 100.381545 481 182.00 882.00 0.00 85.75 15.13 100.881549 481 182.00 886.00 0.00 86.16 15.21 101.371553 481 182.00 890.00 0.00 86.58 15.29 101.87

1557 481 182.00 894.00 0.00 86.99 15.37 102.361561 481 182.00 898.00 0.00 87.41 15.45 102.861565 481 182.00 902.00 0.00 87.83 15.53 103.361569 481 182.00 906.00 0.00 88.24 15.61 103.851573 481 182.00 910.00 0.00 88.66 15.69 104.35

1577 481 182.00 914.00 0.00 89.07 15.77 104.841581 481 182.00 918.00 0.00 89.49 15.85 105.341585 481 182.00 922.00 0.00 89.91 15.93 105.841589 481 182.00 926.00 0.00 90.32 16.01 106.331593 481 182.00 930.00 0.00 90.74 16.09 106.83

1597 481 182.00 934.00 0.00 91.15 16.17 107.321601 481 182.00 938.00 0.00 91.57 16.25 107.821605 481 182.00 942.00 0.00 91.99 16.33 108.321609 481 182.00 946.00 0.00 92.40 16.41 108.811613 481 182.00 950.00 0.00 92.82 16.49 109.31

1617 481 182.00 954.00 0.00 93.23 16.57 109.801621 481 182.00 958.00 0.00 93.65 16.65 110.301625 481 182.00 962.00 0.00 94.07 16.73 110.801629 481 182.00 966.00 0.00 94.48 16.81 111.291633 481 182.00 970.00 0.00 94.90 16.89 111.79

1637 481 182.00 974.00 0.00 95.31 16.97 112.281641 481 182.00 978.00 0.00 95.73 17.05 112.781645 481 182.00 982.00 0.00 96.15 17.13 113.281649 481 182.00 986.00 0.00 96.56 17.21 113.771653 481 182.00 990.00 0.00 96.98 17.29 114.27

1657 481 182.00 994.00 0.00 97.39 17.37 114.761661 481 182.00 998.00 0.00 97.81 17.45 115.261665 481 182.00 1,002.00 0.00 98.23 17.53 115.761669 481 182.00 1,006.00 0.00 98.64 17.61 116.251673 481 182.00 1,010.00 0.00 99.06 17.69 116.75

Table letter L

Page 90: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 88

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

1677 481 182.00 1,014.00 0.00 99.47 17.77 117.241681 481 182.00 1,018.00 0.00 99.89 17.85 117.741685 481 182.00 1,022.00 0.00 100.31 17.93 118.241689 481 182.00 1,026.00 0.00 100.72 18.01 118.731693 481 182.00 1,030.00 0.00 101.14 18.09 119.23

1697 481 182.00 1,034.00 0.00 101.55 18.17 119.721701 481 182.00 1,038.00 0.00 101.97 18.25 120.221705 481 182.00 1,042.00 0.00 102.39 18.33 120.721709 481 182.00 1,046.00 0.00 102.80 18.41 121.211713 481 182.00 1,050.00 0.00 103.22 18.49 121.71

1717 481 182.00 1,054.00 0.00 103.63 18.57 122.201721 481 182.00 1,058.00 0.00 104.05 18.65 122.701725 481 182.00 1,062.00 0.00 104.47 18.73 123.201729 481 182.00 1,066.00 0.00 104.88 18.81 123.691733 481 182.00 1,070.00 0.00 105.30 18.89 124.19

1737 481 182.00 1,074.00 0.00 105.71 18.97 124.681741 481 182.00 1,078.00 0.00 106.13 19.05 125.181745 481 182.00 1,082.00 0.00 106.55 19.13 125.681749 481 182.00 1,086.00 0.00 106.96 19.21 126.171753 481 182.00 1,090.00 0.00 107.38 19.29 126.67

1757 481 182.00 1,094.00 0.00 107.79 19.37 127.161761 481 182.00 1,098.00 0.00 108.21 19.45 127.661765 481 182.00 1,102.00 0.00 108.63 19.53 128.161769 481 182.00 1,106.00 0.00 109.04 19.61 128.651773 481 182.00 1,110.00 0.00 109.46 19.69 129.15

1777 481 182.00 1,114.00 0.00 109.87 19.77 129.641781 481 182.00 1,118.00 0.00 110.29 19.85 130.141785 481 182.00 1,122.00 0.00 110.71 19.93 130.641789 481 182.00 1,126.00 0.00 111.12 20.01 131.131793 481 182.00 1,130.00 0.00 111.54 20.09 131.63

1797 481 182.00 1,134.00 0.00 111.95 20.17 132.121801 481 182.00 1,138.00 0.00 112.37 20.25 132.621805 481 182.00 1,142.00 0.00 112.79 20.33 133.121809 481 182.00 1,146.00 0.00 113.20 20.41 133.611813 481 182.00 1,150.00 0.00 113.62 20.49 134.11

1817 481 182.00 1,154.00 0.00 114.03 20.57 134.601821 481 182.00 1,158.00 0.00 114.45 20.65 135.101825 481 182.00 1,162.00 0.00 114.87 20.73 135.601829 481 182.00 1,166.00 0.00 115.28 20.81 136.091833 481 182.00 1,170.00 0.00 115.70 20.89 136.59

1837 481 182.00 1,174.00 0.00 116.11 20.97 137.081841 481 182.00 1,178.00 0.00 116.53 21.05 137.581845 481 182.00 1,182.00 0.00 116.95 21.13 138.081849 481 182.00 1,186.00 0.00 117.36 21.21 138.571853 481 182.00 1,190.00 0.00 117.78 21.29 139.07

1857 481 182.00 1,194.00 0.00 118.19 21.37 139.561861 481 182.00 1,198.00 0.00 118.61 21.45 140.061865 481 182.00 1,202.00 0.00 119.03 21.53 140.561869 481 182.00 1,206.00 0.00 119.44 21.61 141.051873 481 182.00 1,210.00 0.00 119.86 21.69 141.55

1877 481 182.00 1,214.00 0.00 120.27 21.77 142.041881 481 182.00 1,218.00 0.00 120.69 21.85 142.541885 481 182.00 1,222.00 0.00 121.11 21.93 143.041889 481 182.00 1,226.00 0.00 121.52 22.01 143.531893 481 182.00 1,230.00 0.00 121.94 22.09 144.03

Monthly table

Page 91: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 89

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

1897 481 182.00 1,234.00 0.00 122.35 22.17 144.521901 481 182.00 1,238.00 0.00 122.77 22.25 145.021905 481 182.00 1,242.00 0.00 123.19 22.33 145.521909 481 182.00 1,246.00 0.00 123.60 22.41 146.011913 481 182.00 1,250.00 0.00 124.02 22.49 146.51

1917 481 182.00 1,254.00 0.00 124.43 22.57 147.001921 481 182.00 1,258.00 0.00 124.85 22.65 147.501925 481 182.00 1,262.00 0.00 125.27 22.73 148.001929 481 182.00 1,266.00 0.00 125.68 22.81 148.491933 481 182.00 1,270.00 0.00 126.10 22.89 148.99

1937 481 182.00 1,274.00 0.00 126.51 22.97 149.481941 481 182.00 1,278.00 0.00 126.93 23.05 149.981945 481 182.00 1,282.00 0.00 127.35 23.13 150.481949 481 182.00 1,286.00 0.00 127.76 23.21 150.971953 481 182.00 1,290.00 0.00 128.18 23.29 151.47

1957 481 182.00 1,294.00 0.00 128.59 23.37 151.961961 481 182.00 1,298.00 0.00 129.01 23.45 152.461965 481 182.00 1,302.00 0.00 129.43 23.53 152.961969 481 182.00 1,306.00 0.00 129.84 23.61 153.451973 481 182.00 1,310.00 0.00 130.26 23.69 153.95

1977 481 182.00 1,314.00 0.00 130.67 23.77 154.441981 481 182.00 1,318.00 0.00 131.09 23.85 154.941985 481 182.00 1,322.00 0.00 131.51 23.93 155.441989 481 182.00 1,326.00 0.00 131.92 24.01 155.931993 481 182.00 1,330.00 0.00 132.34 24.09 156.43

1997 481 182.00 1,334.00 0.00 132.75 24.17 156.922001 481 182.00 1,338.00 0.00 133.17 24.25 157.422005 481 182.00 1,342.00 0.00 133.59 24.33 157.922009 481 182.00 1,346.00 0.00 134.00 24.41 158.412013 481 182.00 1,350.00 0.00 134.42 24.49 158.91

2017 481 182.00 1,354.00 0.00 134.83 24.57 159.402021 481 182.00 1,358.00 0.00 135.25 24.65 159.902025 481 182.00 1,362.00 0.00 135.67 24.73 160.402029 481 182.00 1,366.00 0.00 136.08 24.81 160.892033 481 182.00 1,370.00 0.00 136.50 24.89 161.39

2037 481 182.00 1,374.00 0.00 136.91 24.97 161.882041 481 182.00 1,378.00 0.00 137.33 25.05 162.382045 481 182.00 1,382.00 0.00 137.75 25.13 162.882049 481 182.00 1,386.00 0.00 138.16 25.21 163.372053 481 182.00 1,390.00 0.00 138.58 25.29 163.87

2057 481 182.00 1,394.00 0.00 138.99 25.37 164.362061 481 182.00 1,398.00 0.00 139.41 25.45 164.862065 481 182.00 1,402.00 0.00 139.83 25.53 165.362069 481 182.00 1,406.00 0.00 140.24 25.61 165.852073 481 182.00 1,410.00 0.00 140.66 25.69 166.35

2077 481 182.00 1,414.00 0.00 141.07 25.77 166.842081 481 182.00 1,418.00 0.00 141.49 25.85 167.342085 481 182.00 1,422.00 0.00 141.91 25.93 167.842089 481 182.00 1,426.00 0.00 142.32 26.01 168.332093 481 182.00 1,430.00 0.00 142.74 26.09 168.83

2097 481 182.00 1,434.00 0.00 143.15 26.17 169.322101 481 182.00 1,438.00 0.00 143.57 26.25 169.822105 481 182.00 1,442.00 0.00 143.99 26.33 170.322109 481 182.00 1,446.00 0.00 144.40 26.41 170.812113 481 182.00 1,450.00 0.00 144.82 26.49 171.31

Table letter L

Page 92: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 90

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

2117 481 182.00 1,454.00 0.00 145.23 26.57 171.802121 481 182.00 1,458.00 0.00 145.65 26.65 172.302125 481 182.00 1,462.00 0.00 146.07 26.73 172.802129 481 182.00 1,466.00 0.00 146.48 26.81 173.292133 481 182.00 1,470.00 0.00 146.90 26.89 173.79

2137 481 182.00 1,474.00 0.00 147.31 26.97 174.282141 481 182.00 1,478.00 0.00 147.73 27.05 174.782145 481 182.00 1,482.00 0.00 148.15 27.13 175.282149 481 182.00 1,486.00 0.00 148.56 27.21 175.772153 481 182.00 1,490.00 0.00 148.98 27.29 176.27

2157 481 182.00 1,494.00 0.00 149.39 27.37 176.762161 481 182.00 1,498.00 0.00 149.81 27.45 177.262165 481 182.00 1,502.00 0.00 150.23 27.53 177.762169 481 182.00 1,506.00 0.00 150.64 27.61 178.252173 481 182.00 1,510.00 0.00 151.06 27.69 178.75

2177 481 182.00 1,514.00 0.00 151.47 27.77 179.242181 481 182.00 1,518.00 0.00 151.89 27.85 179.742185 481 182.00 1,522.00 0.00 152.31 27.93 180.242189 481 182.00 1,526.00 0.00 152.72 28.01 180.732193 481 182.00 1,530.00 0.00 153.14 28.09 181.23

2197 481 182.00 1,534.00 0.00 153.55 28.17 181.722201 481 182.00 1,538.00 0.00 153.97 28.25 182.222205 481 182.00 1,542.00 0.00 154.39 28.33 182.722209 481 182.00 1,546.00 0.00 154.80 28.41 183.212213 481 182.00 1,550.00 0.00 155.22 28.49 183.71

2217 481 182.00 1,554.00 0.00 155.63 28.57 184.202221 481 182.00 1,558.00 0.00 156.05 28.65 184.702225 481 182.00 1,562.00 0.00 156.47 28.73 185.202229 481 182.00 1,566.00 0.00 156.88 28.81 185.692233 481 182.00 1,570.00 0.00 157.30 28.89 186.19

2237 481 182.00 1,574.00 0.00 157.71 28.97 186.682241 481 182.00 1,578.00 0.00 158.13 29.05 187.182245 481 182.00 1,582.00 0.00 158.55 29.13 187.682249 481 182.00 1,586.00 0.00 158.96 29.21 188.172253 481 182.00 1,590.00 0.00 159.38 29.29 188.67

2257 481 182.00 1,594.00 0.00 159.79 29.37 189.162261 481 182.00 1,598.00 0.00 160.21 29.45 189.662265 481 182.00 1,602.00 0.00 160.63 29.53 190.162269 481 182.00 1,606.00 0.00 161.04 29.61 190.652273 481 182.00 1,610.00 0.00 161.46 29.69 191.15

2277 481 182.00 1,614.00 0.00 161.87 29.77 191.642281 481 182.00 1,618.00 0.00 162.29 29.85 192.142285 481 182.00 1,622.00 0.00 162.71 29.93 192.642289 481 182.00 1,626.00 0.00 163.12 30.01 193.132293 481 182.00 1,630.00 0.00 163.54 30.09 193.63

2297 481 182.00 1,634.00 0.00 163.95 30.17 194.122301 481 182.00 1,638.00 0.00 164.37 30.25 194.622305 481 182.00 1,642.00 0.00 164.79 30.33 195.122309 481 182.00 1,646.00 0.00 165.20 30.41 195.612313 481 182.00 1,650.00 0.00 165.62 30.49 196.11

2317 481 182.00 1,654.00 0.00 166.03 30.57 196.602321 481 182.00 1,658.00 0.00 166.45 30.65 197.102325 481 182.00 1,662.00 0.00 166.87 30.73 197.602329 481 182.00 1,666.00 0.00 167.28 30.81 198.092333 481 182.00 1,670.00 0.00 167.70 30.89 198.59

Monthly table

Page 93: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 91

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

2337 481 182.00 1,674.00 0.00 168.11 30.97 199.082341 481 182.00 1,678.00 0.00 168.53 31.05 199.582345 481 182.00 1,682.00 0.00 168.95 31.13 200.082349 481 182.00 1,686.00 0.00 169.36 31.21 200.572353 481 182.00 1,690.00 0.00 169.78 31.29 201.07

2357 481 182.00 1,694.00 0.00 170.19 31.37 201.562361 481 182.00 1,698.00 0.00 170.61 31.45 202.062365 481 182.00 1,702.00 0.00 171.03 31.53 202.562369 481 182.00 1,706.00 0.00 171.44 31.61 203.052373 481 182.00 1,710.00 0.00 171.86 31.69 203.55

2377 481 182.00 1,714.00 0.00 172.27 31.77 204.042381 481 182.00 1,718.00 0.00 172.69 31.85 204.542385 481 182.00 1,722.00 0.00 173.11 31.93 205.042389 481 182.00 1,726.00 0.00 173.52 32.01 205.532393 481 182.00 1,730.00 0.00 173.94 32.09 206.03

2397 481 182.00 1,734.00 0.00 174.35 32.17 206.522401 481 182.00 1,738.00 0.00 174.77 32.25 207.022405 481 182.00 1,742.00 0.00 175.19 32.33 207.522409 481 182.00 1,746.00 0.00 175.60 32.41 208.012413 481 182.00 1,750.00 0.00 176.02 32.49 208.51

2417 481 182.00 1,754.00 0.00 176.43 32.57 209.002421 481 182.00 1,758.00 0.00 176.85 32.65 209.502425 481 182.00 1,762.00 0.00 177.27 32.73 210.002429 481 182.00 1,766.00 0.00 177.68 32.81 210.492433 481 182.00 1,770.00 0.00 178.10 32.89 210.99

2437 481 182.00 1,774.00 0.00 178.51 32.97 211.482441 481 182.00 1,778.00 0.00 178.93 33.05 211.982445 481 182.00 1,782.00 0.00 179.35 33.13 212.482449 481 182.00 1,786.00 0.00 179.76 33.21 212.972453 481 182.00 1,790.00 0.00 180.18 33.29 213.47

2457 481 182.00 1,794.00 0.00 180.59 33.37 213.962461 481 182.00 1,798.00 0.00 181.01 33.45 214.462465 481 182.00 1,802.00 0.00 181.43 33.53 214.962469 481 182.00 1,806.00 0.00 181.84 33.61 215.452473 481 182.00 1,810.00 0.00 182.26 33.69 215.95

2477 481 182.00 1,814.00 0.00 182.67 33.77 216.442481 481 182.00 1,818.00 0.00 183.09 33.85 216.942485 481 182.00 1,822.00 0.00 183.51 33.93 217.442489 481 182.00 1,826.00 0.00 183.92 34.01 217.932493 481 182.00 1,830.00 0.00 184.34 34.09 218.43

2497 481 182.00 1,834.00 0.00 184.75 34.17 218.922501 481 182.00 1,838.00 0.00 185.17 34.25 219.422505 481 182.00 1,842.00 0.00 185.59 34.33 219.922509 481 182.00 1,846.00 0.00 186.00 34.41 220.412513 481 182.00 1,850.00 0.00 186.42 34.49 220.91

2517 481 182.00 1,854.00 0.00 186.83 34.57 221.402521 481 182.00 1,858.00 0.00 187.25 34.65 221.902525 481 182.00 1,862.00 0.00 187.67 34.73 222.402529 481 182.00 1,866.00 0.00 188.08 34.81 222.892533 481 182.00 1,870.00 0.00 188.50 34.89 223.39

2537 481 182.00 1,874.00 0.00 188.91 34.97 223.882541 481 182.00 1,878.00 0.00 189.33 35.05 224.382545 481 182.00 1,882.00 0.00 189.75 35.13 224.882549 481 182.00 1,886.00 0.00 190.16 35.21 225.372553 481 182.00 1,890.00 0.00 190.58 35.29 225.87

Table letter L

Page 94: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 92

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

2557 481 182.00 1,894.00 0.00 190.99 35.37 226.362561 481 182.00 1,898.00 0.00 191.41 35.45 226.862565 481 182.00 1,902.00 0.00 191.83 35.53 227.362569 481 182.00 1,906.00 0.00 192.24 35.61 227.852573 481 182.00 1,910.00 0.00 192.66 35.69 228.35

2577 481 182.00 1,914.00 0.00 193.07 35.77 228.842581 481 182.00 1,918.00 0.00 193.49 35.85 229.342585 481 182.00 1,922.00 0.00 193.91 35.93 229.842589 481 182.00 1,926.00 0.00 194.32 36.01 230.332593 481 182.00 1,930.00 0.00 194.74 36.09 230.83

2597 481 182.00 1,934.00 0.00 195.15 36.17 231.322601 481 182.00 1,938.00 0.00 195.57 36.25 231.822605 481 182.00 1,942.00 0.00 195.99 36.33 232.322609 481 182.00 1,946.00 0.00 196.40 36.41 232.812613 481 182.00 1,950.00 0.00 196.82 36.49 233.31

2617 481 182.00 1,954.00 0.00 197.23 36.57 233.802621 481 182.00 1,958.00 0.00 197.65 36.65 234.302625 481 182.00 1,962.00 0.00 198.07 36.73 234.802629 481 182.00 1,966.00 0.00 198.48 36.81 235.292633 481 182.00 1,970.00 0.00 198.90 36.89 235.79

2637 481 182.00 1,974.00 0.00 199.31 36.97 236.282641 481 182.00 1,978.00 0.00 199.73 37.05 236.782645 481 182.00 1,982.00 0.00 200.15 37.13 237.282649 481 182.00 1,986.00 0.00 200.56 37.21 237.772653 481 182.00 1,990.00 0.00 200.98 37.29 238.27

2657 481 182.00 1,994.00 0.00 201.39 37.37 238.762661 481 182.00 1,998.00 0.00 201.81 37.45 239.262665 481 182.00 2,002.00 0.00 202.23 37.53 239.762669 481 182.00 2,006.00 0.00 202.64 37.61 240.252673 481 182.00 2,010.00 0.00 203.06 37.69 240.75

2677 481 182.00 2,014.00 0.00 203.47 37.77 241.242681 481 182.00 2,018.00 0.00 203.89 37.85 241.742685 481 182.00 2,022.00 0.00 204.31 37.93 242.242689 481 182.00 2,026.00 0.00 204.72 38.01 242.732693 481 182.00 2,030.00 0.00 205.14 38.09 243.23

2697 481 182.00 2,034.00 0.00 205.55 38.17 243.722701 481 182.00 2,038.00 0.00 205.97 38.25 244.222705 481 182.00 2,042.00 0.00 206.39 38.33 244.722709 481 182.00 2,046.00 0.00 206.80 38.41 245.212713 481 182.00 2,050.00 0.00 207.22 38.49 245.71

2717 481 182.00 2,054.00 0.00 207.63 38.57 246.202721 481 182.00 2,058.00 0.00 208.05 38.65 246.702725 481 182.00 2,062.00 0.00 208.47 38.73 247.202729 481 182.00 2,066.00 0.00 208.88 38.81 247.692733 481 182.00 2,070.00 0.00 209.30 38.89 248.19

2737 481 182.00 2,074.00 0.00 209.71 38.97 248.682741 481 182.00 2,078.00 0.00 210.13 39.05 249.182745 481 182.00 2,082.00 0.00 210.55 39.13 249.682749 481 182.00 2,086.00 0.00 210.96 39.21 250.172753 481 182.00 2,090.00 0.00 211.38 39.29 250.67

2757 481 182.00 2,094.00 0.00 211.79 39.37 251.162761 481 182.00 2,098.00 0.00 212.21 39.45 251.662765 481 182.00 2,102.00 0.00 212.63 39.53 252.162769 481 182.00 2,106.00 0.00 213.04 39.61 252.652773 481 182.00 2,110.00 0.00 213.46 39.69 253.15

Monthly table

Page 95: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 93

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

2777 481 182.00 2,114.00 0.00 213.87 39.77 253.642781 481 182.00 2,118.00 0.00 214.29 39.85 254.142785 481 182.00 2,122.00 0.00 214.71 39.93 254.642789 481 182.00 2,126.00 0.00 215.12 40.01 255.132793 481 182.00 2,130.00 0.00 215.54 40.09 255.63

2797 481 182.00 2,134.00 0.00 215.95 40.17 256.122801 481 182.00 2,138.00 0.00 216.37 40.25 256.622805 481 182.00 2,142.00 0.00 216.79 40.33 257.122809 481 182.00 2,146.00 0.00 217.20 40.41 257.612813 481 182.00 2,150.00 0.00 217.62 40.49 258.11

2817 481 182.00 2,154.00 0.00 218.03 40.57 258.602821 481 182.00 2,158.00 0.00 218.45 40.65 259.102825 481 182.00 2,162.00 0.00 218.87 40.73 259.602829 481 182.00 2,166.00 0.00 219.28 40.81 260.092833 481 182.00 2,170.00 0.00 219.70 40.89 260.59

2837 481 182.00 2,174.00 0.00 220.11 40.97 261.082841 481 182.00 2,178.00 0.00 220.53 41.05 261.582845 481 182.00 2,182.00 0.00 220.95 41.13 262.082849 481 182.00 2,186.00 0.00 221.36 41.21 262.572853 481 182.00 2,190.00 0.00 221.78 41.29 263.07

2857 481 182.00 2,194.00 0.00 222.19 41.37 263.562861 481 182.00 2,198.00 0.00 222.61 41.45 264.062865 481 182.00 2,202.00 0.00 223.03 41.53 264.562869 481 182.00 2,206.00 0.00 223.44 41.61 265.052873 481 182.00 2,210.00 0.00 223.86 41.69 265.55

2877 481 182.00 2,214.00 0.00 224.27 41.77 266.042881 481 182.00 2,218.00 0.00 224.69 41.85 266.542885 481 182.00 2,222.00 0.00 225.11 41.93 267.042889 481 182.00 2,226.00 0.00 225.52 42.01 267.532893 481 182.00 2,230.00 0.00 225.94 42.09 268.03

2897 481 182.00 2,234.00 0.00 226.35 42.17 268.522901 481 182.00 2,238.00 0.00 226.77 42.25 269.022905 481 182.00 2,242.00 0.00 227.19 42.33 269.522909 481 182.00 2,246.00 0.00 227.60 42.41 270.012913 481 182.00 2,250.00 0.00 228.02 42.49 270.51

2917 481 182.00 2,254.00 0.00 228.43 42.57 271.002921 481 182.00 2,258.00 0.00 228.85 42.65 271.502925 481 182.00 2,262.00 0.00 229.27 42.73 272.002929 481 182.00 2,266.00 0.00 229.68 42.81 272.492933 481 182.00 2,270.00 0.00 230.10 42.89 272.99

2937 481 182.00 2,274.00 0.00 230.51 42.97 273.482941 481 182.00 2,278.00 0.00 230.93 43.05 273.982945 481 182.00 2,282.00 0.00 231.35 43.13 274.482949 481 182.00 2,286.00 0.00 231.76 43.21 274.972953 481 182.00 2,290.00 0.00 232.18 43.29 275.47

2957 481 182.00 2,294.00 0.00 232.59 43.37 275.962961 481 182.00 2,298.00 0.00 233.01 43.45 276.462965 481 182.00 2,302.00 0.00 233.43 43.53 276.962969 481 182.00 2,306.00 0.00 233.84 43.61 277.452973 481 182.00 2,310.00 0.00 234.26 43.69 277.95

2977 481 182.00 2,314.00 0.00 234.67 43.77 278.442981 481 182.00 2,318.00 0.00 235.09 43.85 278.942985 481 182.00 2,322.00 0.00 235.51 43.93 279.442989 481 182.00 2,326.00 0.00 235.92 44.01 279.932993 481 182.00 2,330.00 0.00 236.34 44.09 280.43

Table letter L

Page 96: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 94

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Table letter L

2997 481 182.00 2,334.00 0.00 236.75 44.17 280.923001 481 182.00 2,338.00 0.00 237.17 44.25 281.423005 481 182.00 2,342.00 0.00 237.59 44.33 281.923009 481 182.00 2,346.00 0.00 238.00 44.41 282.413013 481 182.00 2,350.00 0.00 238.42 44.49 282.91

3017 481 182.00 2,354.00 0.00 238.83 44.57 283.403021 481 182.00 2,358.00 0.00 239.25 44.65 283.903025 481 182.00 2,362.00 0.00 239.67 44.73 284.403029 481 182.00 2,366.00 0.00 240.08 44.81 284.893033 481 182.00 2,370.00 0.00 240.50 44.89 285.39

3037 481 182.00 2,374.00 0.00 240.91 44.97 285.883041 481 182.00 2,378.00 0.00 241.33 45.05 286.383045 481 182.00 2,382.00 0.00 241.75 45.13 286.883049 481 182.00 2,386.00 0.00 242.16 45.21 287.373053 481 182.00 2,390.00 0.00 242.58 45.29 287.87

3057 481 182.00 2,394.00 0.00 242.99 45.37 288.363061 481 182.00 2,398.00 0.00 243.41 45.45 288.863065 481 182.00 2,402.00 0.00 243.83 45.53 289.363069 481 182.00 2,406.00 0.00 244.24 45.61 289.853073 481 182.00 2,410.00 0.00 244.66 45.69 290.35

3077 481 182.00 2,414.00 0.00 245.07 45.77 290.843081 481 182.00 2,418.00 0.00 245.49 45.85 291.343085 481 182.00 2,422.00 0.00 245.91 45.93 291.843089 481 182.00 2,426.00 0.00 246.32 46.01 292.333093 481 182.00 2,430.00 0.00 246.74 46.09 292.83

3097 481 182.00 2,434.00 0.00 247.15 46.17 293.323101 481 182.00 2,438.00 0.00 247.57 46.25 293.823105 481 182.00 2,442.00 0.00 247.99 46.33 294.323109 481 182.00 2,446.00 0.00 248.40 46.41 294.813113 481 182.00 2,450.00 0.00 248.82 46.49 295.31

3117 481 182.00 2,454.00 0.00 249.23 46.57 295.803121 481 182.00 2,458.00 0.00 249.65 46.65 296.303125 481 182.00 2,462.00 0.00 250.07 46.73 296.803129 481 182.00 2,466.00 0.00 250.48 46.81 297.293133 481 182.00 2,470.00 0.00 250.90 46.89 297.79

3137 481 182.00 2,474.00 0.00 251.31 46.97 298.283141 481 182.00 2,478.00 0.00 251.73 47.05 298.783145 481 182.00 2,482.00 0.00 252.15 47.13 299.283149 481 182.00 2,486.00 0.00 252.56 47.21 299.773153 481 182.00 2,490.00 0.00 252.98 47.29 300.27

3157 481 182.00 2,494.00 0.00 253.39 47.37 300.763161 481 182.00 2,498.00 0.00 253.81 47.45 301.263165 481 182.00 2,502.00 0.00 254.23 47.53 301.763169 481 182.00 2,506.00 0.00 254.64 47.61 302.253173 481 182.00 2,510.00 0.00 255.06 47.69 302.75

3177 481 182.00 2,514.00 0.00 255.47 47.77 303.243181 481 182.00 2,518.00 0.00 255.89 47.85 303.743185 481 182.00 2,522.00 0.00 256.31 47.93 304.243189 481 182.00 2,526.00 0.00 256.72 48.01 304.733193 481 182.00 2,530.00 0.00 257.14 48.09 305.23

3197 481 182.00 2,534.00 0.00 257.55 48.17 305.723201 481 182.00 2,538.00 0.00 257.97 48.25 306.223205 481 182.00 2,542.00 0.00 258.39 48.33 306.723209 481 182.00 2,546.00 0.00 258.80 48.41 307.213213 481 182.00 2,550.00 0.00 259.22 48.49 307.71

Monthly table

Page 97: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 95

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

Monthly table

3217 481 182.00 2,554.00 0.00 259.63 48.57 308.203221 481 182.00 2,558.00 0.00 260.05 48.65 308.703225 481 182.00 2,562.00 0.00 260.47 48.73 309.203229 481 182.00 2,566.00 0.00 260.88 48.81 309.693233 481 182.00 2,570.00 0.00 261.30 48.89 310.19

3237 481 182.00 2,574.00 0.00 261.71 48.97 310.683241 481 182.00 2,578.00 0.00 262.13 49.05 311.183245 481 182.00 2,582.00 0.00 262.55 49.13 311.683249 481 182.00 2,586.00 0.00 262.96 49.21 312.173253 481 182.00 2,590.00 0.00 263.38 49.29 312.67

3257 481 182.00 2,594.00 0.00 263.79 49.37 313.163261 481 182.00 2,598.00 0.00 264.21 49.45 313.663265 481 182.00 2,602.00 0.00 264.63 49.53 314.163269 481 182.00 2,606.00 0.00 265.04 49.61 314.653273 481 182.00 2,610.00 0.00 265.46 49.69 315.15

3277 481 182.00 2,614.00 0.00 265.87 49.77 315.643281 481 182.00 2,618.00 0.00 266.29 49.85 316.143285 481 182.00 2,622.00 0.00 266.71 49.93 316.643289 481 182.00 2,626.00 0.00 267.12 50.01 317.133293 481 182.00 2,630.00 0.00 267.54 50.09 317.63

3297 481 182.00 2,634.00 0.00 267.95 50.17 318.123301 481 182.00 2,638.00 0.00 268.37 50.25 318.623305 481 182.00 2,642.00 0.00 268.79 50.33 319.123309 481 182.00 2,646.00 0.00 269.20 50.41 319.613313 481 182.00 2,650.00 0.00 269.62 50.49 320.11

3317 481 182.00 2,654.00 0.00 270.03 50.57 320.603321 481 182.00 2,658.00 0.00 270.45 50.65 321.103325 481 182.00 2,662.00 0.00 270.87 50.73 321.603329 481 182.00 2,666.00 0.00 271.28 50.81 322.093333 481 182.00 2,670.00 0.00 271.70 50.89 322.59

3337 481 182.00 2,674.00 0.00 271.91 50.93 322.843341 481 182.00 2,674.00 4.00 272.74 51.05 323.793345 481 182.00 2,674.00 8.00 273.29 51.13 324.423349 481 182.00 2,674.00 12.00 273.84 51.21 325.053353 481 182.00 2,674.00 16.00 274.39 51.29 325.68

3357 481 182.00 2,674.00 20.00 274.95 51.37 326.323361 481 182.00 2,674.00 24.00 275.50 51.45 326.953365 481 182.00 2,674.00 28.00 276.05 51.53 327.583369 481 182.00 2,674.00 32.00 276.60 51.61 328.213373 481 182.00 2,674.00 36.00 277.15 51.69 328.84

3377 481 182.00 2,674.00 40.00 277.71 51.77 329.483381 481 182.00 2,674.00 44.00 278.26 51.85 330.113385 481 182.00 2,674.00 48.00 278.81 51.93 330.743389 481 182.00 2,674.00 52.00 279.36 52.01 331.373393 481 182.00 2,674.00 56.00 279.91 52.09 332.00

3397 481 182.00 2,674.00 60.00 280.47 52.17 332.643401 481 182.00 2,674.00 64.00 281.02 52.25 333.273405 481 182.00 2,674.00 68.00 281.57 52.33 333.903409 481 182.00 2,674.00 72.00 282.12 52.41 334.533413 481 182.00 2,674.00 76.00 282.67 52.49 335.16

3417 481 182.00 2,674.00 80.00 283.23 52.57 335.803421 481 182.00 2,674.00 84.00 283.78 52.65 336.433425 481 182.00 2,674.00 88.00 284.33 52.73 337.063429 481 182.00 2,674.00 92.00 284.88 52.81 337.693433 481 182.00 2,674.00 96.00 285.43 52.89 338.32

Table letter L

Page 98: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 96 Page 96

Table letter L

Employee’s earnings up

to and including the UEL

Earnings at the LEL

(where earnings are equal to or exceed the LEL)

1a

Earnings above the LEL, up to and including

the PT

1b

Earnings above the PT, up to and including

the UAP

1c

Earnings above the UAP, up to and including

the UEL

1d

Employer’s contributions

due on all earnings above

the ST

1e

Employee’s contributions

due on all earnings above

the PT

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ £ p £ p £ p £ p £ p £ p

If your employee’s gross pay is over £3,489, go to page 97.

3437 481 182.00 2,674.00 100.00 285.99 52.97 338.963441 481 182.00 2,674.00 104.00 286.54 53.05 339.593445 481 182.00 2,674.00 108.00 287.09 53.13 340.223449 481 182.00 2,674.00 112.00 287.64 53.21 340.853453 481 182.00 2,674.00 116.00 288.19 53.29 341.48

3457 481 182.00 2,674.00 120.00 288.75 53.37 342.123461 481 182.00 2,674.00 124.00 289.30 53.45 342.753465 481 182.00 2,674.00 128.00 289.85 53.53 343.383469 481 182.00 2,674.00 132.00 290.40 53.61 344.013473 481 182.00 2,674.00 136.00 290.95 53.69 344.64

3477 481 182.00 2,674.00 140.00 291.51 53.77 345.283481 481 182.00 2,674.00 144.00 292.06 53.85 345.913485 481 182.00 2,674.00 148.00 292.61 53.93 346.543489 481 182.00 2,674.00 152.00 292.89 53.97 346.86

Monthly table

Page 99: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 97

Where the employee’s total earnings exceed the UEL, only the earnings between the PT and the UAP and the UAP and the UEL should be recorded in columns 1c and 1d of form RT11.

Use the main table to work out the employer’s NICs and the employee’s NICs due on the earnings up to the UEL.

To work out the employer’s NICs and the employee’s NICs due on the earningsabove the UEL, take the following action:

Step Action Example (based on Table letter D with total monthly earnings of £5389.29)

1 Subtract the UEL figure from the total gross pay. £5389.29 – £3489 = £1900.29

2 Round the answer down to the nearest whole £. Rounded down to £1900

3 Look this figure up in the Additional gross pay table on page 98. Look up £1900

4 If the figure is not shown in the table, build up to it by adding together as few entries as possible.

Amount Employer’s NICs payable

Employee’s NICs payable

£1000

£900

£138.00

+ £124.20

£20.00

+ £18.00

Totals = £262.20 = £38.00

5 Add the further employer’s NICs and employee’s NICs worked out on the earnings above the UEL (columns 1e and 1f of the Additional gross pay table) to the employer’s NICs and employee’s NICs due for earnings at the UEL (columns 1e and 1f of the main table).

Total payable by employer

Total payable by employee

£262.20

+ £292.89

(employer NICs)

(due for employer on earnings at UEL)

£38.00

+ £299.13

(further employee NICs)

(due for employee on earnings at UEL)

Totals = £555.09 = £337.13

6 Record the figures resulting from Step 5 in columns 1e and 1f of form RT11.

On form RT11 or equivalent record

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

481 182.00 2674.00 152.00 555.09 337.13

Working out and recording NICs where employee’s total earnings exceed the UEL

Page 100: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 98

Earnings on which

contributions payable

Employer’s contributions

payable

1e

Employee’s contributions

payable

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ p £ p £ p

1 0.14 0.02 0.16 2 0.28 0.04 0.32 3 0.41 0.06 0.47 4 0.55 0.08 0.63 5 0.69 0.10 0.79

6 0.83 0.12 0.95 7 0.97 0.14 1.11 8 1.10 0.16 1.26 9 1.24 0.18 1.42 10 1.38 0.20 1.58

11 1.52 0.22 1.74 12 1.66 0.24 1.90 13 1.79 0.26 2.05 14 1.93 0.28 2.21 15 2.07 0.30 2.37

16 2.21 0.32 2.53 17 2.35 0.34 2.69 18 2.48 0.36 2.84 19 2.62 0.38 3.00 20 2.76 0.40 3.16

21 2.90 0.42 3.32 22 3.04 0.44 3.48 23 3.17 0.46 3.63 24 3.31 0.48 3.79 25 3.45 0.50 3.95

26 3.59 0.52 4.11 27 3.73 0.54 4.27 28 3.86 0.56 4.42 29 4.00 0.58 4.58 30 4.14 0.60 4.74

31 4.28 0.62 4.90 32 4.42 0.64 5.06 33 4.55 0.66 5.21 34 4.69 0.68 5.37 35 4.83 0.70 5.53

36 4.97 0.72 5.69 37 5.11 0.74 5.85 38 5.24 0.76 6.00 39 5.38 0.78 6.16 40 5.52 0.80 6.32

41 5.66 0.82 6.48 42 5.80 0.84 6.64 43 5.93 0.86 6.79 44 6.07 0.88 6.95 45 6.21 0.90 7.11

46 6.35 0.92 7.27 47 6.49 0.94 7.43 48 6.62 0.96 7.58 49 6.76 0.98 7.74 50 6.90 1.00 7.90

51 7.04 1.02 8.06 52 7.18 1.04 8.22 53 7.31 1.06 8.37 54 7.45 1.08 8.53 55 7.59 1.10 8.69

Additional gross pay table

Page 101: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 99

Earnings on which

contributions payable

Employer’s contributions

payable

1e

Employee’s contributions

payable

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ p £ p £ p

56 7.73 1.12 8.85 57 7.87 1.14 9.01 58 8.00 1.16 9.16 59 8.14 1.18 9.32 60 8.28 1.20 9.48

61 8.42 1.22 9.64 62 8.56 1.24 9.80 63 8.69 1.26 9.95 64 8.83 1.28 10.11 65 8.97 1.30 10.27

66 9.11 1.32 10.43 67 9.25 1.34 10.59 68 9.38 1.36 10.74 69 9.52 1.38 10.90 70 9.66 1.40 11.06

71 9.80 1.42 11.22 72 9.94 1.44 11.38 73 10.07 1.46 11.53 74 10.21 1.48 11.69 75 10.35 1.50 11.85

76 10.49 1.52 12.01 77 10.63 1.54 12.17 78 10.76 1.56 12.32 79 10.90 1.58 12.48 80 11.04 1.60 12.64

81 11.18 1.62 12.80 82 11.32 1.64 12.96 83 11.45 1.66 13.11 84 11.59 1.68 13.27 85 11.73 1.70 13.43

86 11.87 1.72 13.59 87 12.01 1.74 13.75 88 12.14 1.76 13.90 89 12.28 1.78 14.06 90 12.42 1.80 14.22

91 12.56 1.82 14.38 92 12.70 1.84 14.54 93 12.83 1.86 14.69 94 12.97 1.88 14.85 95 13.11 1.90 15.01

96 13.25 1.92 15.17 97 13.39 1.94 15.33 98 13.52 1.96 15.48 99 13.66 1.98 15.64 100 13.80 2.00 15.80

200 27.60 4.00 31.60 300 41.40 6.00 47.40 400 55.20 8.00 63.20 500 69.00 10.00 79.00 600 82.80 12.00 94.80

700 96.60 14.00 110.60 800 110.40 16.00 126.40 900 124.20 18.00 142.20 1000 138.00 20.00 158.00 2000 276.00 40.00 316.00

Additional gross pay table

Page 102: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 100

Earnings on which

contributions payable

Employer’s contributions

payable

1e

Employee’s contributions

payable

1f

Total of employee’s

and employer’s NICs (for

information only)

£ £ p £ p £ p

3000 414.00 60.00 474.00 4000 552.00 80.00 632.00 5000 690.00 100.00 790.00 6000 828.00 120.00 948.00 7000 966.00 140.00 1106.00

8000 1104.00 160.00 1264.00 9000 1242.00 180.00 1422.00 10000 1380.00 200.00 1580.00 20000 2760.00 400.00 3160.00 30000 4140.00 600.00 4740.00

40000 5520.00 800.00 6320.00 50000 6900.00 1000.00 7900.00 60000 8280.00 1200.00 9480.00 70000 9660.00 1400.00 11060.00 80000 11040.00 1600.00 12640.00

90000 12420.00 1800.00 14220.00 100000 13800.00 2000.00 15800.00

Additional gross pay table

.

Page 103: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

Page 101

Page 104: CA39(2014) Contracted-out contributions for employers with ... · 6 April 2014 to 5 April 2015 inclusive CA39. Help and guidance ... Education services from the Digital Delivery Team

5013811 HMRC 12/13