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Issued by the Assessor of Income Tax for use from 6 April 2006 The Treasury Yn Tashtey Income Tax Division I T I P INCOME TAX INSTALMENT PAYMENTS Free Pay Tables Table A – Weekly Paid Employees Table B – Monthly Paid Employees

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Issued by the Assessor of Income Tax for use from 6 April 2006

The TreasuryYn Tashtey

Income Tax Division

I T I P INCOME TAX INSTALMENT PAYMENTS

Free Pay Tables Table A – Weekly Paid Employees Table B – Monthly Paid Employees

HOW TO USE THE TAX TABLES

• Calculate the total gross pay for the week or month and deduct from it any approved superannuation contributions.

• Calculate the "Free Pay" by taking the tax code for that employee, look at the weekly paid or monthly paid TABLE A or TABLE B as appropriate and read off the "Free Pay" alongside that code.

• Deduct the Free Pay from the total pay (after superannuation) to arrive at the taxable pay.

• Round the taxable pay to the nearest 50 pence, i.e. £56.25 = £56.00; £75.76 = £76.00.

• Use STANDARD BAND (SB) - TABLE D (separate booklet) to calculate the tax to be deducted. Examples are given at the front of the Table D booklet.

• Where the weekly or monthly taxable pay exceeds the limits shown in TABLE D the excess should be taxed using HIGHER RATE (HR) - TABLE C. This includes employees on SB codes.

• TABLE D does NOT apply where Code HR is used or the employee is a non-resident. In such cases use TABLE C only.

• Advice can be obtained from the Income Tax Division if you have any difficulties in deciding how the Tax Tables should be applied in a particular case. You can contact the Income Tax Division on telephone number 685410.

• If the pay period relates to a number of weeks or months, multiply the "Free Pay" by that number, e.g. if paying one week's pay plus two weeks holiday pay, deduct three times the "Free Pay" from the total pay to arrive at the taxable pay for that three week period.

• If the code is higher than those used in the Tables, the "Free Pay" may be determined by adding the Free Pay from two codes together, e.g. Code 1800 for a monthly paid employee: Use Code 900 twice = £750.75 x 2 = £1,501.50. Alternatively, the following formula could be used:-

• If the code is NT deduct no tax.

(Code x 10) + 9

Number of pay periods in tax year

TABLE A - FREE PAY - WEEKLY PAID EMPLOYEES Code Free Pay Code Free Pay Code Free Pay Code Free Pay

0 NIL 70 13.63 140 27.10 210 40.56 1 0.37 71 13.83 141 27.29 211 40.75 2 0.56 72 14.02 142 27.48 212 40.94 3 0.75 73 14.21 143 27.67 213 41.13 4 0.94 74 14.40 144 27.87 214 41.33 5 1.13 75 14.60 145 28.06 215 41.52 6 1.33 76 14.79 146 28.25 216 41.71 7 1.52 77 14.98 147 28.44 217 41.90 8 1.71 78 15.17 148 28.63 218 42.10 9 1.90 79 15.37 149 28.83 219 42.29

10 2.10 80 15.56 150 29.02 220 42.48 11 2.29 81 15.75 151 29.21 221 42.67 12 2.48 82 15.94 152 29.40 222 42.87 13 2.67 83 16.13 153 29.60 223 43.06 14 2.87 84 16.33 154 29.79 224 43.25 15 3.06 85 16.52 155 29.98 225 43.44 16 3.25 86 16.71 156 30.17 226 43.63 17 3.44 87 16.90 157 30.37 227 43.83 18 3.63 88 17.10 158 30.56 228 44.02 19 3.83 89 17.29 159 30.75 229 44.21

20 4.02 90 17.48 160 30.94 230 44.40 21 4.21 91 17.67 161 31.13 231 44.60 22 4.40 92 17.87 162 31.33 232 44.79 23 4.60 93 18.06 163 31.52 233 44.98 24 4.79 94 18.25 164 31.71 234 45.17 25 4.98 95 18.44 165 31.90 235 45.37 26 5.17 96 18.63 166 32.10 236 45.56 27 5.37 97 18.83 167 32.29 237 45.75 28 5.56 98 19.02 168 32.48 238 45.94 29 5.75 99 19.21 169 32.67 239 46.13

30 5.94 100 19.40 170 32.87 240 46.33 31 6.13 101 19.60 171 33.06 241 46.52 32 6.33 102 19.79 172 33.25 242 46.71 33 6.52 103 19.98 173 33.44 243 46.90 34 6.71 104 20.17 174 33.63 244 47.10 35 6.90 105 20.37 175 33.83 245 47.29 36 7.10 106 20.56 176 34.02 246 47.48 37 7.29 107 20.75 177 34.21 247 47.67 38 7.48 108 20.94 178 34.40 248 47.87 39 7.67 109 21.13 179 34.60 249 48.06

40 7.87 110 21.33 180 34.79 250 48.25 41 8.06 111 21.52 181 34.98 251 48.44 42 8.25 112 21.71 182 35.17 252 48.63 43 8.44 113 21.90 183 35.37 253 48.83 44 8.63 114 22.10 184 35.56 254 49.02 45 8.83 115 22.29 185 35.75 255 49.21 46 9.02 116 22.48 186 35.94 256 49.40 47 9.21 117 22.67 187 36.13 257 49.60 48 9.40 118 22.87 188 36.33 258 49.79 49 9.60 119 23.06 189 36.52 259 49.98

50 9.79 120 23.25 190 36.71 260 50.17 51 9.98 121 23.44 191 36.90 261 50.37 52 10.17 122 23.63 192 37.10 262 50.56 53 10.37 123 23.83 193 37.29 263 50.75 54 10.56 124 24.02 194 37.48 264 50.94 55 10.75 125 24.21 195 37.67 265 51.13 56 10.94 126 24.40 196 37.87 266 51.33 57 11.13 127 24.60 197 38.06 267 51.52 58 11.33 128 24.79 198 38.25 268 51.71 59 11.52 129 24.98 199 38.44 269 51.90

60 11.71 130 25.17 200 38.63 270 52.10 61 11.90 131 25.37 201 38.83 271 52.29 62 12.10 132 25.56 202 39.02 272 52.48 63 12.29 133 25.75 203 39.21 273 52.67 64 12.48 134 25.94 204 39.40 274 52.87 65 12.67 135 26.13 205 39.60 275 53.06 66 12.87 136 26.33 206 39.79 276 53.25 67 13.06 137 26.52 207 39.98 277 53.44 68 13.25 138 26.71 208 40.17 278 53.63 69 13.44 139 26.90 209 40.37 279 53.83

TABLE A - FREE PAY - WEEKLY PAID EMPLOYEES Code Free Pay Code Free Pay Code Free Pay Code Free Pay

280 54.02 350 67.48 420 80.94 490 94.40 281 54.21 351 67.67 421 81.13 491 94.60 282 54.40 352 67.87 422 81.33 492 94.79 283 54.60 353 68.06 423 81.52 493 94.98 284 54.79 354 68.25 424 81.71 494 95.17 285 54.98 355 68.44 425 81.90 495 95.37 286 55.17 356 68.63 426 82.10 496 95.56 287 55.37 357 68.83 427 82.29 497 95.75 288 55.56 358 69.02 428 82.48 498 95.94 289 55.75 359 69.21 429 82.67 499 96.13

290 55.94 360 69.40 430 82.87 500 96.33 291 56.13 361 69.60 431 83.06 501 96.52 292 56.33 362 69.79 432 83.25 502 96.71 293 56.52 363 69.98 433 83.44 503 96.90 294 56.71 364 70.17 434 83.63 504 97.10 295 56.90 365 70.37 435 83.83 505 97.29 296 57.10 366 70.56 436 84.02 506 97.48 297 57.29 367 70.75 437 84.21 507 97.67 298 57.48 368 70.94 438 84.40 508 97.87 299 57.67 369 71.13 439 84.60 509 98.06

300 57.87 370 71.33 440 84.79 510 98.25 301 58.06 371 71.52 441 84.98 511 98.44 302 58.25 372 71.71 442 85.17 512 98.63 303 58.44 373 71.90 443 85.37 513 98.83 304 58.63 374 72.10 444 85.56 514 99.02 305 58.83 375 72.29 445 85.75 515 99.21 306 59.02 376 72.48 446 85.94 516 99.40 307 59.21 377 72.67 447 86.13 517 99.60 308 59.40 378 72.87 448 86.33 518 99.79 309 59.60 379 73.06 449 86.52 519 99.98

310 59.79 380 73.25 450 86.71 520 100.17 311 59.98 381 73.44 451 86.90 521 100.37 312 60.17 382 73.63 452 87.10 522 100.56 313 60.37 383 73.83 453 87.29 523 100.75 314 60.56 384 74.02 454 87.48 524 100.94 315 60.75 385 74.21 455 87.67 525 101.13 316 60.94 386 74.40 456 87.87 526 101.33 317 61.13 387 74.60 457 88.06 527 101.52 318 61.33 388 74.79 458 88.25 528 101.71 319 61.52 389 74.98 459 88.44 529 101.90

320 61.71 390 75.17 460 88.63 530 102.10 321 61.90 391 75.37 461 88.83 531 102.29 322 62.10 392 75.56 462 89.02 532 102.48 323 62.29 393 75.75 463 89.21 533 102.67 324 62.48 394 75.94 464 89.40 534 102.87 325 62.67 395 76.13 465 89.60 535 103.06 326 62.87 396 76.33 466 89.79 536 103.25 327 63.06 397 76.52 467 89.98 537 103.44 328 63.25 398 76.71 468 90.17 538 103.63 329 63.44 399 76.90 469 90.37 539 103.83

330 63.63 400 77.10 470 90.56 540 104.02 331 63.83 401 77.29 471 90.75 541 104.21 332 64.02 402 77.48 472 90.94 542 104.40 333 64.21 403 77.67 473 91.13 543 104.60 334 64.40 404 77.87 474 91.33 544 104.79 335 64.60 405 78.06 475 91.52 545 104.98 336 64.79 406 78.25 476 91.71 546 105.17 337 64.98 407 78.44 477 91.90 547 105.37 338 65.17 408 78.63 478 92.10 548 105.56 339 65.37 409 78.83 479 92.29 549 105.75

340 65.56 410 79.02 480 92.48 550 105.94 341 65.75 411 79.21 481 92.67 551 106.13 342 65.94 412 79.40 482 92.87 552 106.33 343 66.13 413 79.60 483 93.06 553 106.52 344 66.33 414 79.79 484 93.25 554 106.71 345 66.52 415 79.98 485 93.44 555 106.90 346 66.71 416 80.17 486 93.63 556 107.10 347 66.90 417 80.37 487 93.83 557 107.29 348 67.10 418 80.56 488 94.02 558 107.48 349 67.29 419 80.75 489 94.21 559 107.67

TABLE A - FREE PAY - WEEKLY PAID EMPLOYEES Code Free Pay Code Free Pay Code Free Pay Code Free Pay

560 107.87 630 121.33 700 134.79 770 148.25 561 108.06 631 121.52 701 134.98 771 148.44 562 108.25 632 121.71 702 135.17 772 148.63 563 108.44 633 121.90 703 135.37 773 148.83 564 108.63 634 122.10 704 135.56 774 149.02 565 108.83 635 122.29 705 135.75 775 149.21 566 109.02 636 122.48 706 135.94 776 149.40 567 109.21 637 122.67 707 136.13 777 149.60 568 109.40 638 122.87 708 136.33 778 149.79 569 109.60 639 123.06 709 136.52 779 149.98

570 109.79 640 123.25 710 136.71 780 150.17 571 109.98 641 123.44 711 136.90 781 150.37 572 110.17 642 123.63 712 137.10 782 150.56 573 110.37 643 123.83 713 137.29 783 150.75 574 110.56 644 124.02 714 137.48 784 150.94 575 110.75 645 124.21 715 137.67 785 151.13 576 110.94 646 124.40 716 137.87 786 151.33 577 111.13 647 124.60 717 138.06 787 151.52 578 111.33 648 124.79 718 138.25 788 151.71 579 111.52 649 124.98 719 138.44 789 151.90

580 111.71 650 125.17 720 138.63 790 152.10 581 111.90 651 125.37 721 138.83 791 152.29 582 112.10 652 125.56 722 139.02 792 152.48 583 112.29 653 125.75 723 139.21 793 152.67 584 112.48 654 125.94 724 139.40 794 152.87 585 112.67 655 126.13 725 139.60 795 153.06 586 112.87 656 126.33 726 139.79 796 153.25 587 113.06 657 126.52 727 139.98 797 153.44 588 113.25 658 126.71 728 140.17 798 153.63 589 113.44 659 126.90 729 140.37 799 153.83

590 113.63 660 127.10 730 140.56 800 154.02 591 113.83 661 127.29 731 140.75 801 154.21 592 114.02 662 127.48 732 140.94 802 154.40 593 114.21 663 127.67 733 141.13 803 154.60 594 114.40 664 127.87 734 141.33 804 154.79 595 114.60 665 128.06 735 141.52 805 154.98 596 114.79 666 128.25 736 141.71 806 155.17 597 114.98 667 128.44 737 141.90 807 155.37 598 115.17 668 128.63 738 142.10 808 155.56 599 115.37 669 128.83 739 142.29 809 155.75

600 115.56 670 129.02 740 142.48 810 155.94 601 115.75 671 129.21 741 142.67 811 156.13 602 115.94 672 129.40 742 142.87 812 156.33 603 116.13 673 129.60 743 143.06 813 156.52 604 116.33 674 129.79 744 143.25 814 156.71 605 116.52 675 129.98 745 143.44 815 156.90 606 116.71 676 130.17 746 143.63 816 157.10 607 116.90 677 130.37 747 143.83 817 157.29 608 117.10 678 130.56 748 144.02 818 157.48 609 117.29 679 130.75 749 144.21 819 157.67

610 117.48 680 130.94 750 144.40 820 157.87 611 117.67 681 131.13 751 144.60 821 158.06 612 117.87 682 131.33 752 144.79 822 158.25 613 118.06 683 131.52 753 144.98 823 158.44 614 118.25 684 131.71 754 145.17 824 158.63 615 118.44 685 131.90 755 145.37 825 158.83 616 118.63 686 132.10 756 145.56 826 159.02 617 118.83 687 132.29 757 145.75 827 159.21 618 119.02 688 132.48 758 145.94 828 159.40 619 119.21 689 132.67 759 146.13 829 159.60

620 119.40 690 132.87 760 146.33 830 159.79 621 119.60 691 133.06 761 146.52 831 159.98 622 119.79 692 133.25 762 146.71 832 160.17 623 119.98 693 133.44 763 146.90 833 160.37 624 120.17 694 133.63 764 147.10 834 160.56 625 120.37 695 133.83 765 147.29 835 160.75 626 120.56 696 134.02 766 147.48 836 160.94 627 120.75 697 134.21 767 147.67 837 161.13 628 120.94 698 134.40 768 147.87 838 161.33 629 121.13 699 134.60 769 148.06 839 161.52

TABLE A - FREE PAY - WEEKLY PAID EMPLOYEES Code Free Pay Code Free Pay Code Free Pay Code Free Pay

840 161.71 910 175.17 980 188.63 1050 202.10 841 161.90 911 175.37 981 188.83 1051 202.29 842 162.10 912 175.56 982 189.02 1052 202.48 843 162.29 913 175.75 983 189.21 1053 202.67 844 162.48 914 175.94 984 189.40 1054 202.87 845 162.67 915 176.13 985 189.60 1055 203.06 846 162.87 916 176.33 986 189.79 1056 203.25 847 163.06 917 176.52 987 189.98 1057 203.44 848 163.25 918 176.71 988 190.17 1058 203.63 849 163.44 919 176.90 989 190.37 1059 203.83

850 163.63 920 177.10 990 190.56 1060 204.02 851 163.83 921 177.29 991 190.75 1061 204.21 852 164.02 922 177.48 992 190.94 1062 204.40 853 164.21 923 177.67 993 191.13 1063 204.60 854 164.40 924 177.87 994 191.33 1064 204.79 855 164.60 925 178.06 995 191.52 1065 204.98 856 164.79 926 178.25 996 191.71 1066 205.17 857 164.98 927 178.44 997 191.90 1067 205.37 858 165.17 928 178.63 998 192.10 1068 205.56 859 165.37 929 178.83 999 192.29 1069 205.75

860 165.56 930 179.02 1000 192.48 1070 205.94 861 165.75 931 179.21 1001 192.67 1071 206.13 862 165.94 932 179.40 1002 192.87 1072 206.33 863 166.13 933 179.60 1003 193.06 1073 206.52 864 166.33 934 179.79 1004 193.25 1074 206.71 865 166.52 935 179.98 1005 193.44 1075 206.90 866 166.71 936 180.17 1006 193.63 1076 207.10 867 166.90 937 180.37 1007 193.83 1077 207.29 868 167.10 938 180.56 1008 194.02 1078 207.48 869 167.29 939 180.75 1009 194.21 1079 207.67

870 167.48 940 180.94 1010 194.40 1080 207.87 871 167.67 941 181.13 1011 194.60 1081 208.06 872 167.87 942 181.33 1012 194.79 1082 208.25 873 168.06 943 181.52 1013 194.98 1083 208.44 874 168.25 944 181.71 1014 195.17 1084 208.63 875 168.44 945 181.90 1015 195.37 1085 208.83 876 168.63 946 182.10 1016 195.56 1086 209.02 877 168.83 947 182.29 1017 195.75 1087 209.21 878 169.02 948 182.48 1018 195.94 1088 209.40 879 169.21 949 182.67 1019 196.13 1089 209.60

880 169.40 950 182.87 1020 196.33 1090 209.79 881 169.60 951 183.06 1021 196.52 1091 209.98 882 169.79 952 183.25 1022 196.71 1092 210.17 883 169.98 953 183.44 1023 196.90 1093 210.37 884 170.17 954 183.63 1024 197.10 1094 210.56 885 170.37 955 183.83 1025 197.29 1095 210.75 886 170.56 956 184.02 1026 197.48 1096 210.94 887 170.75 957 184.21 1027 197.67 1097 211.13 888 170.94 958 184.40 1028 197.87 1098 211.33 889 171.13 959 184.60 1029 198.06 1099 211.52

890 171.33 960 184.79 1030 198.25 1100 211.71 891 171.52 961 184.98 1031 198.44 1101 211.90 892 171.71 962 185.17 1032 198.63 1102 212.10 893 171.90 963 185.37 1033 198.83 1103 212.29 894 172.10 964 185.56 1034 199.02 1104 212.48 895 172.29 965 185.75 1035 199.21 1105 212.67 896 172.48 966 185.94 1036 199.40 1106 212.87 897 172.67 967 186.13 1037 199.60 1107 213.06 898 172.87 968 186.33 1038 199.79 1108 213.25 899 173.06 969 186.52 1039 199.98 1109 213.44

900 173.25 970 186.71 1040 200.17 1110 213.63 901 173.44 971 186.90 1041 200.37 1111 213.83 902 173.63 972 187.10 1042 200.56 1112 214.02 903 173.83 973 187.29 1043 200.75 1113 214.21 904 174.02 974 187.48 1044 200.94 1114 214.40 905 174.21 975 187.67 1045 201.13 1115 214.60 906 174.40 976 187.87 1046 201.33 1116 214.79 907 174.60 977 188.06 1047 201.52 1117 214.98 908 174.79 978 188.25 1048 201.71 1118 215.17 909 174.98 979 188.44 1049 201.90 1119 215.37

TABLE A - FREE PAY - WEEKLY PAID EMPLOYEES Code Free Pay Code Free Pay Code Free Pay Code Free Pay

1120 215.56 1190 229.02 1260 242.48 1330 255.94 1121 215.75 1191 229.21 1261 242.67 1331 256.13 1122 215.94 1192 229.40 1262 242.87 1332 256.33 1123 216.13 1193 229.60 1263 243.06 1333 256.52 1124 216.33 1194 229.79 1264 243.25 1334 256.71 1125 216.52 1195 229.98 1265 243.44 1335 256.90 1126 216.71 1196 230.17 1266 243.63 1336 257.10 1127 216.90 1197 230.37 1267 243.83 1337 257.29 1128 217.10 1198 230.56 1268 244.02 1338 257.48 1129 217.29 1199 230.75 1269 244.21 1339 257.67

1130 217.48 1200 230.94 1270 244.40 1340 257.87 1131 217.67 1201 231.13 1271 244.60 1341 258.06 1132 217.87 1202 231.33 1272 244.79 1342 258.25 1133 218.06 1203 231.52 1273 244.98 1343 258.44 1134 218.25 1204 231.71 1274 245.17 1344 258.63 1135 218.44 1205 231.90 1275 245.37 1345 258.83 1136 218.63 1206 232.10 1276 245.56 1346 259.02 1137 218.83 1207 232.29 1277 245.75 1347 259.21 1138 219.02 1208 232.48 1278 245.94 1348 259.40 1139 219.21 1209 232.67 1279 246.13 1349 259.60

1140 219.40 1210 232.87 1280 246.33 1350 259.79 1141 219.60 1211 233.06 1281 246.52 1351 259.98 1142 219.79 1212 233.25 1282 246.71 1352 260.17 1143 219.98 1213 233.44 1283 246.90 1353 260.37 1144 220.17 1214 233.63 1284 247.10 1354 260.56 1145 220.37 1215 233.83 1285 247.29 1355 260.75 1146 220.56 1216 234.02 1286 247.48 1356 260.94 1147 220.75 1217 234.21 1287 247.67 1357 261.13 1148 220.94 1218 234.40 1288 247.87 1358 261.33 1149 221.13 1219 234.60 1289 248.06 1359 261.52

1150 221.33 1220 234.79 1290 248.25 1360 261.71 1151 221.52 1221 234.98 1291 248.44 1361 261.90 1152 221.71 1222 235.17 1292 248.63 1362 262.10 1153 221.90 1223 235.37 1293 248.83 1363 262.29 1154 222.10 1224 235.56 1294 249.02 1364 262.48 1155 222.29 1225 235.75 1295 249.21 1365 262.67 1156 222.48 1226 235.94 1296 249.40 1366 262.87 1157 222.67 1227 236.13 1297 249.60 1367 263.06 1158 222.87 1228 236.33 1298 249.79 1368 263.25 1159 223.06 1229 236.52 1299 249.98 1369 263.44

1160 223.25 1230 236.71 1300 250.17 1370 263.63 1161 223.44 1231 236.90 1301 250.37 1371 263.83 1162 223.63 1232 237.10 1302 250.56 1372 264.02 1163 223.83 1233 237.29 1303 250.75 1373 264.21 1164 224.02 1234 237.48 1304 250.94 1374 264.40 1165 224.21 1235 237.67 1305 251.13 1375 264.60 1166 224.40 1236 237.87 1306 251.33 1376 264.79 1167 224.60 1237 238.06 1307 251.52 1377 264.98 1168 224.79 1238 238.25 1308 251.71 1378 265.17 1169 224.98 1239 238.44 1309 251.90 1379 265.37

1170 225.17 1240 238.63 1310 252.10 1380 265.56 1171 225.37 1241 238.83 1311 252.29 1381 265.75 1172 225.56 1242 239.02 1312 252.48 1382 265.94 1173 225.75 1243 239.21 1313 252.67 1383 266.13 1174 225.94 1244 239.40 1314 252.87 1384 266.33 1175 226.13 1245 239.60 1315 253.06 1385 266.52 1176 226.33 1246 239.79 1316 253.25 1386 266.71 1177 226.52 1247 239.98 1317 253.44 1387 266.90 1178 226.71 1248 240.17 1318 253.63 1388 267.10 1179 226.90 1249 240.37 1319 253.83 1389 267.29

1180 227.10 1250 240.56 1320 254.02 1390 267.48 1181 227.29 1251 240.75 1321 254.21 1391 267.67 1182 227.48 1252 240.94 1322 254.40 1392 267.87 1183 227.67 1253 241.13 1323 254.60 1393 268.06 1184 227.87 1254 241.33 1324 254.79 1394 268.25 1185 228.06 1255 241.52 1325 254.98 1395 268.44 1186 228.25 1256 241.71 1326 255.17 1396 268.63 1187 228.44 1257 241.90 1327 255.37 1397 268.83 1188 228.63 1258 242.10 1328 255.56 1398 269.02 1189 228.83 1259 242.29 1329 255.75 1399 269.21

TABLE A - FREE PAY - WEEKLY PAID EMPLOYEES Code Free Pay Code Free Pay Code Free Pay Code Free Pay

1400 269.40 1470 282.87 1540 296.33 1610 309.79 1401 269.60 1471 283.06 1541 296.52 1611 309.98 1402 269.79 1472 283.25 1542 296.71 1612 310.17 1403 269.98 1473 283.44 1543 296.90 1613 310.37 1404 270.17 1474 283.63 1544 297.10 1614 310.56 1405 270.37 1475 283.83 1545 297.29 1615 310.75 1406 270.56 1476 284.02 1546 297.48 1616 310.94 1407 270.75 1477 284.21 1547 297.67 1617 311.13 1408 270.94 1478 284.40 1548 297.87 1618 311.33 1409 271.13 1479 284.60 1549 298.06 1619 311.52

1410 271.33 1480 284.79 1550 298.25 1620 311.71 1411 271.52 1481 284.98 1551 298.44 1621 311.90 1412 271.71 1482 285.17 1552 298.63 1622 312.10 1413 271.90 1483 285.37 1553 298.83 1623 312.29 1414 272.10 1484 285.56 1554 299.02 1624 312.48 1415 272.29 1485 285.75 1555 299.21 1625 312.67 1416 272.48 1486 285.94 1556 299.40 1626 312.87 1417 272.67 1487 286.13 1557 299.60 1627 313.06 1418 272.87 1488 286.33 1558 299.79 1628 313.25 1419 273.06 1489 286.52 1559 299.98 1629 313.44

1420 273.25 1490 286.71 1560 300.17 1630 313.63 1421 273.44 1491 286.90 1561 300.37 1631 313.83 1422 273.63 1492 287.10 1562 300.56 1632 314.02 1423 273.83 1493 287.29 1563 300.75 1633 314.21 1424 274.02 1494 287.48 1564 300.94 1634 314.40 1425 274.21 1495 287.67 1565 301.13 1635 314.60 1426 274.40 1496 287.87 1566 301.33 1636 314.79 1427 274.60 1497 288.06 1567 301.52 1637 314.98 1428 274.79 1498 288.25 1568 301.71 1638 315.17 1429 274.98 1499 288.44 1569 301.90 1639 315.37

1430 275.17 1500 288.63 1570 302.10 1640 315.56 1431 275.37 1501 288.83 1571 302.29 1641 315.75 1432 275.56 1502 289.02 1572 302.48 1642 315.94 1433 275.75 1503 289.21 1573 302.67 1643 316.13 1434 275.94 1504 289.40 1574 302.87 1644 316.33 1435 276.13 1505 289.60 1575 303.06 1645 316.52 1436 276.33 1506 289.79 1576 303.25 1646 316.71 1437 276.52 1507 289.98 1577 303.44 1647 316.90 1438 276.71 1508 290.17 1578 303.63 1648 317.10 1439 276.90 1509 290.37 1579 303.83 1649 317.29

1440 277.10 1510 290.56 1580 304.02 1650 317.48 1441 277.29 1511 290.75 1581 304.21 1651 317.67 1442 277.48 1512 290.94 1582 304.40 1652 317.87 1443 277.67 1513 291.13 1583 304.60 1653 318.06 1444 277.87 1514 291.33 1584 304.79 1654 318.25 1445 278.06 1515 291.52 1585 304.98 1655 318.44 1446 278.25 1516 291.71 1586 305.17 1656 318.63 1447 278.44 1517 291.90 1587 305.37 1657 318.83 1448 278.63 1518 292.10 1588 305.56 1658 319.02 1449 278.83 1519 292.29 1589 305.75 1659 319.21

1450 279.02 1520 292.48 1590 305.94 1660 319.40 1451 279.21 1521 292.67 1591 306.13 1661 319.60 1452 279.40 1522 292.87 1592 306.33 1662 319.79 1453 279.60 1523 293.06 1593 306.52 1663 319.98 1454 279.79 1524 293.25 1594 306.71 1664 320.17 1455 279.98 1525 293.44 1595 306.90 1665 320.37 1456 280.17 1526 293.63 1596 307.10 1666 320.56 1457 280.37 1527 293.83 1597 307.29 1667 320.75 1458 280.56 1528 294.02 1598 307.48 1668 320.94 1459 280.75 1529 294.21 1599 307.67 1669 321.13

1460 280.94 1530 294.40 1600 307.87 1670 321.33 1461 281.13 1531 294.60 1601 308.06 1671 321.52 1462 281.33 1532 294.79 1602 308.25 1672 321.71 1463 281.52 1533 294.98 1603 308.44 1673 321.90 1464 281.71 1534 295.17 1604 308.63 1674 322.10 1465 281.90 1535 295.37 1605 308.83 1675 322.29 1466 282.10 1536 295.56 1606 309.02 1676 322.48 1467 282.29 1537 295.75 1607 309.21 1677 322.67 1468 282.48 1538 295.94 1608 309.40 1678 322.87 1469 282.67 1539 296.13 1609 309.60 1679 323.06

TABLE A - FREE PAY - WEEKLY PAID EMPLOYEES Code Free Pay Code Free Pay Code Free Pay Code Free Pay 1680 323.25 1750 336.71 1820 350.17 1890 363.63 1681 323.44 1751 336.90 1821 350.37 1891 363.83 1682 323.63 1752 337.10 1822 350.56 1892 364.02 1683 323.83 1753 337.29 1823 350.75 1893 364.21 1684 324.02 1754 337.48 1824 350.94 1894 364.40 1685 324.21 1755 337.67 1825 351.13 1895 364.60 1686 324.40 1756 337.87 1826 351.33 1896 364.79 1687 324.60 1757 338.06 1827 351.52 1897 364.98 1688 324.79 1758 338.25 1828 351.71 1898 365.17 1689 324.98 1759 338.44 1829 351.90 1899 365.37

1690 325.17 1760 338.63 1830 352.10 1900 365.56 1691 325.37 1761 338.83 1831 352.29 1901 365.75 1692 325.56 1762 339.02 1832 352.48 1902 365.94 1693 325.75 1763 339.21 1833 352.67 1903 366.13 1694 325.94 1764 339.40 1834 352.87 1904 366.33 1695 326.13 1765 339.60 1835 353.06 1905 366.52 1696 326.33 1766 339.79 1836 353.25 1906 366.71 1697 326.52 1767 339.98 1837 353.44 1907 366.90 1698 326.71 1768 340.17 1838 353.63 1908 367.10 1699 326.90 1769 340.37 1839 353.83 1909 367.29

1700 327.10 1770 340.56 1840 354.02 1910 367.48 1701 327.29 1771 340.75 1841 354.21 1911 367.67 1702 327.48 1772 340.94 1842 354.40 1912 367.87 1703 327.67 1773 341.13 1843 354.60 1913 368.06 1704 327.87 1774 341.33 1844 354.79 1914 368.25 1705 328.06 1775 341.52 1845 354.98 1915 368.44 1706 328.25 1776 341.71 1846 355.17 1916 368.63 1707 328.44 1777 341.90 1847 355.37 1917 368.83 1708 328.63 1778 342.10 1848 355.56 1918 369.02 1709 328.83 1779 342.29 1849 355.75 1919 369.21

1710 329.02 1780 342.48 1850 355.94 1920 369.40 1711 329.21 1781 342.67 1851 356.13 1921 369.60 1712 329.40 1782 342.87 1852 356.33 1922 369.79 1713 329.60 1783 343.06 1853 356.52 1923 369.98 1714 329.79 1784 343.25 1854 356.71 1924 370.17 1715 329.98 1785 343.44 1855 356.90 1925 370.37 1716 330.17 1786 343.63 1856 357.10 1926 370.56 1717 330.37 1787 343.83 1857 357.29 1927 370.75 1718 330.56 1788 344.02 1858 357.48 1928 370.94 1719 330.75 1789 344.21 1859 357.67 1929 371.13

1720 330.94 1790 344.40 1860 357.87 1930 371.33 1721 331.13 1791 344.60 1861 358.06 1931 371.52 1722 331.33 1792 344.79 1862 358.25 1932 371.71 1723 331.52 1793 344.98 1863 358.44 1933 371.90 1724 331.71 1794 345.17 1864 358.63 1934 372.10 1725 331.90 1795 345.37 1865 358.83 1935 372.29 1726 332.10 1796 345.56 1866 359.02 1936 372.48 1727 332.29 1797 345.75 1867 359.21 1937 372.67 1728 332.48 1798 345.94 1868 359.40 1938 372.87 1729 332.67 1799 346.13 1869 359.60 1939 373.06

1730 332.87 1800 346.33 1870 359.79 1940 373.25 1731 333.06 1801 346.52 1871 359.98 1941 373.44 1732 333.25 1802 346.71 1872 360.17 1942 373.63 1733 333.44 1803 346.90 1873 360.37 1943 373.83 1734 333.63 1804 347.10 1874 360.56 1944 374.02 1735 333.83 1805 347.29 1875 360.75 1945 374.21 1736 334.02 1806 347.48 1876 360.94 1946 374.40 1737 334.21 1807 347.67 1877 361.13 1947 374.60 1738 334.40 1808 347.87 1878 361.33 1948 374.79 1739 334.60 1809 348.06 1879 361.52 1949 374.98

1740 334.79 1810 348.25 1880 361.71 1950 375.17 1741 334.98 1811 348.44 1881 361.90 1951 375.37 1742 335.17 1812 348.63 1882 362.10 1952 375.56 1743 335.37 1813 348.83 1883 362.29 1953 375.75 1744 335.56 1814 349.02 1884 362.48 1954 375.94 1745 335.75 1815 349.21 1885 362.67 1955 376.13 1746 335.94 1816 349.40 1886 362.87 1956 376.33 1747 336.13 1817 349.60 1887 363.06 1957 376.52 1748 336.33 1818 349.79 1888 363.25 1958 376.71 1749 336.52 1819 349.98 1889 363.44 1959 376.90

TABLE B - FREE PAY - MONTHLY PAID EMPLOYEES Code Free Pay Code Free Pay Code Free Pay Code Free Pay

0 NIL 70 59.08 140 117.42 210 175.75 1 1.58 71 59.92 141 118.25 211 176.58 2 2.42 72 60.75 142 119.08 212 177.42 3 3.25 73 61.58 143 119.92 213 178.25 4 4.08 74 62.42 144 120.75 214 179.08 5 4.92 75 63.25 145 121.58 215 179.92 6 5.75 76 64.08 146 122.42 216 180.75 7 6.58 77 64.92 147 123.25 217 181.58 8 7.42 78 65.75 148 124.08 218 182.42 9 8.25 79 66.58 149 124.92 219 183.25

10 9.08 80 67.42 150 125.75 220 184.08 11 9.92 81 68.25 151 126.58 221 184.92 12 10.75 82 69.08 152 127.42 222 185.75 13 11.58 83 69.92 153 128.25 223 186.58 14 12.42 84 70.75 154 129.08 224 187.42 15 13.25 85 71.58 155 129.92 225 188.25 16 14.08 86 72.42 156 130.75 226 189.08 17 14.92 87 73.25 157 131.58 227 189.92 18 15.75 88 74.08 158 132.42 228 190.75 19 16.58 89 74.92 159 133.25 229 191.58

20 17.42 90 75.75 160 134.08 230 192.42 21 18.25 91 76.58 161 134.92 231 193.25 22 19.08 92 77.42 162 135.75 232 194.08 23 19.92 93 78.25 163 136.58 233 194.92 24 20.75 94 79.08 164 137.42 234 195.75 25 21.58 95 79.92 165 138.25 235 196.58 26 22.42 96 80.75 166 139.08 236 197.42 27 23.25 97 81.58 167 139.92 237 198.25 28 24.08 98 82.42 168 140.75 238 199.08 29 24.92 99 83.25 169 141.58 239 199.92

30 25.75 100 84.08 170 142.42 240 200.75 31 26.58 101 84.92 171 143.25 241 201.58 32 27.42 102 85.75 172 144.08 242 202.42 33 28.25 103 86.58 173 144.92 243 203.25 34 29.08 104 87.42 174 145.75 244 204.08 35 29.92 105 88.25 175 146.58 245 204.92 36 30.75 106 89.08 176 147.42 246 205.75 37 31.58 107 89.92 177 148.25 247 206.58 38 32.42 108 90.75 178 149.08 248 207.42 39 33.25 109 91.58 179 149.92 249 208.25

40 34.08 110 92.42 180 150.75 250 209.08 41 34.92 111 93.25 181 151.58 251 209.92 42 35.75 112 94.08 182 152.42 252 210.75 43 36.58 113 94.92 183 153.25 253 211.58 44 37.42 114 95.75 184 154.08 254 212.42 45 38.25 115 96.58 185 154.92 255 213.25 46 39.08 116 97.42 186 155.75 256 214.08 47 39.92 117 98.25 187 156.58 257 214.92 48 40.75 118 99.08 188 157.42 258 215.75 49 41.58 119 99.92 189 158.25 259 216.58

50 42.42 120 100.75 190 159.08 260 217.42 51 43.25 121 101.58 191 159.92 261 218.25 52 44.08 122 102.42 192 160.75 262 219.08 53 44.92 123 103.25 193 161.58 263 219.92 54 45.75 124 104.08 194 162.42 264 220.75 55 46.58 125 104.92 195 163.25 265 221.58 56 47.42 126 105.75 196 164.08 266 222.42 57 48.25 127 106.58 197 164.92 267 223.25 58 49.08 128 107.42 198 165.75 268 224.08 59 49.92 129 108.25 199 166.58 269 224.92

60 50.75 130 109.08 200 167.42 270 225.75 61 51.58 131 109.92 201 168.25 271 226.58 62 52.42 132 110.75 202 169.08 272 227.42 63 53.25 133 111.58 203 169.92 273 228.25 64 54.08 134 112.42 204 170.75 274 229.08 65 54.92 135 113.25 205 171.58 275 229.92 66 55.75 136 114.08 206 172.42 276 230.75 67 56.58 137 114.92 207 173.25 277 231.58 68 57.42 138 115.75 208 174.08 278 232.42 69 58.25 139 116.58 209 174.92 279 233.25

TABLE B - FREE PAY - MONTHLY PAID EMPLOYEES Code Free Pay Code Free Pay Code Free Pay Code Free Pay

280 234.08 350 292.42 420 350.75 490 409.08 281 234.92 351 293.25 421 351.58 491 409.92 282 235.75 352 294.08 422 352.42 492 410.75 283 236.58 353 294.92 423 353.25 493 411.58 284 237.42 354 295.75 424 354.08 494 412.42 285 238.25 355 296.58 425 354.92 495 413.25 286 239.08 356 297.42 426 355.75 496 414.08 287 239.92 357 298.25 427 356.58 497 414.92 288 240.75 358 299.08 428 357.42 498 415.75 289 241.58 359 299.92 429 358.25 499 416.58

290 242.42 360 300.75 430 359.08 500 417.42 291 243.25 361 301.58 431 359.92 501 418.25 292 244.08 362 302.42 432 360.75 502 419.08 293 244.92 363 303.25 433 361.58 503 419.92 294 245.75 364 304.08 434 362.42 504 420.75 295 246.58 365 304.92 435 363.25 505 421.58 296 247.42 366 305.75 436 364.08 506 422.42 297 248.25 367 306.58 437 364.92 507 423.25 298 249.08 368 307.42 438 365.75 508 424.08 299 249.92 369 308.25 439 366.58 509 424.92

300 250.75 370 309.08 440 367.42 510 425.75 301 251.58 371 309.92 441 368.25 511 426.58 302 252.42 372 310.75 442 369.08 512 427.42 303 253.25 373 311.58 443 369.92 513 428.25 304 254.08 374 312.42 444 370.75 514 429.08 305 254.92 375 313.25 445 371.58 515 429.92 306 255.75 376 314.08 446 372.42 516 430.75 307 256.58 377 314.92 447 373.25 517 431.58 308 257.42 378 315.75 448 374.08 518 432.42 309 258.25 379 316.58 449 374.92 519 433.25

310 259.08 380 317.42 450 375.75 520 434.08 311 259.92 381 318.25 451 376.58 521 434.92 312 260.75 382 319.08 452 377.42 522 435.75 313 261.58 383 319.92 453 378.25 523 436.58 314 262.42 384 320.75 454 379.08 524 437.42 315 263.25 385 321.58 455 379.92 525 438.25 316 264.08 386 322.42 456 380.75 526 439.08 317 264.92 387 323.25 457 381.58 527 439.92 318 265.75 388 324.08 458 382.42 528 440.75 319 266.58 389 324.92 459 383.25 529 441.58

320 267.42 390 325.75 460 384.08 530 442.42 321 268.25 391 326.58 461 384.92 531 443.25 322 269.08 392 327.42 462 385.75 532 444.08 323 269.92 393 328.25 463 386.58 533 444.92 324 270.75 394 329.08 464 387.42 534 445.75 325 271.58 395 329.92 465 388.25 535 446.58 326 272.42 396 330.75 466 389.08 536 447.42 327 273.25 397 331.58 467 389.92 537 448.25 328 274.08 398 332.42 468 390.75 538 449.08 329 274.92 399 333.25 469 391.58 539 449.92

330 275.75 400 334.08 470 392.42 540 450.75 331 276.58 401 334.92 471 393.25 541 451.58 332 277.42 402 335.75 472 394.08 542 452.42 333 278.25 403 336.58 473 394.92 543 453.25 334 279.08 404 337.42 474 395.75 544 454.08 335 279.92 405 338.25 475 396.58 545 454.92 336 280.75 406 339.08 476 397.42 546 455.75 337 281.58 407 339.92 477 398.25 547 456.58 338 282.42 408 340.75 478 399.08 548 457.42 339 283.25 409 341.58 479 399.92 549 458.25

340 284.08 410 342.42 480 400.75 550 459.08 341 284.92 411 343.25 481 401.58 551 459.92 342 285.75 412 344.08 482 402.42 552 460.75 343 286.58 413 344.92 483 403.25 553 461.58 344 287.42 414 345.75 484 404.08 554 462.42 345 288.25 415 346.58 485 404.92 555 463.25 346 289.08 416 347.42 486 405.75 556 464.08 347 289.92 417 348.25 487 406.58 557 464.92 348 290.75 418 349.08 488 407.42 558 465.75 349 291.58 419 349.92 489 408.25 559 466.58

TABLE B - FREE PAY - MONTHLY PAID EMPLOYEES Code Free Pay Code Free Pay Code Free Pay Code Free Pay

560 467.42 630 525.75 700 584.08 770 642.42 561 468.25 631 526.58 701 584.92 771 643.25 562 469.08 632 527.42 702 585.75 772 644.08 563 469.92 633 528.25 703 586.58 773 644.92 564 470.75 634 529.08 704 587.42 774 645.75 565 471.58 635 529.92 705 588.25 775 646.58 566 472.42 636 530.75 706 589.08 776 647.42 567 473.25 637 531.58 707 589.92 777 648.25 568 474.08 638 532.42 708 590.75 778 649.08 569 474.92 639 533.25 709 591.58 779 649.92

570 475.75 640 534.08 710 592.42 780 650.75 571 476.58 641 534.92 711 593.25 781 651.58 572 477.42 642 535.75 712 594.08 782 652.42 573 478.25 643 536.58 713 594.92 783 653.25 574 479.08 644 537.42 714 595.75 784 654.08 575 479.92 645 538.25 715 596.58 785 654.92 576 480.75 646 539.08 716 597.42 786 655.75 577 481.58 647 539.92 717 598.25 787 656.58 578 482.42 648 540.75 718 599.08 788 657.42 579 483.25 649 541.58 719 599.92 789 658.25

580 484.08 650 542.42 720 600.75 790 659.08 581 484.92 651 543.25 721 601.58 791 659.92 582 485.75 652 544.08 722 602.42 792 660.75 583 486.58 653 544.92 723 603.25 793 661.58 584 487.42 654 545.75 724 604.08 794 662.42 585 488.25 655 546.58 725 604.92 795 663.25 586 489.08 656 547.42 726 605.75 796 664.08 587 489.92 657 548.25 727 606.58 797 664.92 588 490.75 658 549.08 728 607.42 798 665.75 589 491.58 659 549.92 729 608.25 799 666.58

590 492.42 660 550.75 730 609.08 800 667.42 591 493.25 661 551.58 731 609.92 801 668.25 592 494.08 662 552.42 732 610.75 802 669.08 593 494.92 663 553.25 733 611.58 803 669.92 594 495.75 664 554.08 734 612.42 804 670.75 595 496.58 665 554.92 735 613.25 805 671.58 596 497.42 666 555.75 736 614.08 806 672.42 597 498.25 667 556.58 737 614.92 807 673.25 598 499.08 668 557.42 738 615.75 808 674.08 599 499.92 669 558.25 739 616.58 809 674.92

600 500.75 670 559.08 740 617.42 810 675.75 601 501.58 671 559.92 741 618.25 811 676.58 602 502.42 672 560.75 742 619.08 812 677.42 603 503.25 673 561.58 743 619.92 813 678.25 604 504.08 674 562.42 744 620.75 814 679.08 605 504.92 675 563.25 745 621.58 815 679.92 606 505.75 676 564.08 746 622.42 816 680.75 607 506.58 677 564.92 747 623.25 817 681.58 608 507.42 678 565.75 748 624.08 818 682.42 609 508.25 679 566.58 749 624.92 819 683.25

610 509.08 680 567.42 750 625.75 820 684.08 611 509.92 681 568.25 751 626.58 821 684.92 612 510.75 682 569.08 752 627.42 822 685.75 613 511.58 683 569.92 753 628.25 823 686.58 614 512.42 684 570.75 754 629.08 824 687.42 615 513.25 685 571.58 755 629.92 825 688.25 616 514.08 686 572.42 756 630.75 826 689.08 617 514.92 687 573.25 757 631.58 827 689.92 618 515.75 688 574.08 758 632.42 828 690.75 619 516.58 689 574.92 759 633.25 829 691.58

620 517.42 690 575.75 760 634.08 830 692.42 621 518.25 691 576.58 761 634.92 831 693.25 622 519.08 692 577.42 762 635.75 832 694.08 623 519.92 693 578.25 763 636.58 833 694.92 624 520.75 694 579.08 764 637.42 834 695.75 625 521.58 695 579.92 765 638.25 835 696.58 626 522.42 696 580.75 766 639.08 836 697.42 627 523.25 697 581.58 767 639.92 837 698.25 628 524.08 698 582.42 768 640.75 838 699.08 629 524.92 699 583.25 769 641.58 839 699.92

TABLE B - FREE PAY - MONTHLY PAID EMPLOYEES Code Free Pay Code Free Pay Code Free Pay Code Free Pay

840 700.75 910 759.08 980 817.42 1050 875.75 841 701.58 911 759.92 981 818.25 1051 876.58 842 702.42 912 760.75 982 819.08 1052 877.42 843 703.25 913 761.58 983 819.92 1053 878.25 844 704.08 914 762.42 984 820.75 1054 879.08 845 704.92 915 763.25 985 821.58 1055 879.92 846 705.75 916 764.08 986 822.42 1056 880.75 847 706.58 917 764.92 987 823.25 1057 881.58 848 707.42 918 765.75 988 824.08 1058 882.42 849 708.25 919 766.58 989 824.92 1059 883.25

850 709.08 920 767.42 990 825.75 1060 884.08 851 709.92 921 768.25 991 826.58 1061 884.92 852 710.75 922 769.08 992 827.42 1062 885.75 853 711.58 923 769.92 993 828.25 1063 886.58 854 712.42 924 770.75 994 829.08 1064 887.42 855 713.25 925 771.58 995 829.92 1065 888.25 856 714.08 926 772.42 996 830.75 1066 889.08 857 714.92 927 773.25 997 831.58 1067 889.92 858 715.75 928 774.08 998 832.42 1068 890.75 859 716.58 929 774.92 999 833.25 1069 891.58

860 717.42 930 775.75 1000 834.08 1070 892.42 861 718.25 931 776.58 1001 834.92 1071 893.25 862 719.08 932 777.42 1002 835.75 1072 894.08 863 719.92 933 778.25 1003 836.58 1073 894.92 864 720.75 934 779.08 1004 837.42 1074 895.75 865 721.58 935 779.92 1005 838.25 1075 896.58 866 722.42 936 780.75 1006 839.08 1076 897.42 867 723.25 937 781.58 1007 839.92 1077 898.25 868 724.08 938 782.42 1008 840.75 1078 899.08 869 724.92 939 783.25 1009 841.58 1079 899.92

870 725.75 940 784.08 1010 842.42 1080 900.75 871 726.58 941 784.92 1011 843.25 1081 901.58 872 727.42 942 785.75 1012 844.08 1082 902.42 873 728.25 943 786.58 1013 844.92 1083 903.25 874 729.08 944 787.42 1014 845.75 1084 904.08 875 729.92 945 788.25 1015 846.58 1085 904.92 876 730.75 946 789.08 1016 847.42 1086 905.75 877 731.58 947 789.92 1017 848.25 1087 906.58 878 732.42 948 790.75 1018 849.08 1088 907.42 879 733.25 949 791.58 1019 849.92 1089 908.25

880 734.08 950 792.42 1020 850.75 1090 909.08 881 734.92 951 793.25 1021 851.58 1091 909.92 882 735.75 952 794.08 1022 852.42 1092 910.75 883 736.58 953 794.92 1023 853.25 1093 911.58 884 737.42 954 795.75 1024 854.08 1094 912.42 885 738.25 955 796.58 1025 854.92 1095 913.25 886 739.08 956 797.42 1026 855.75 1096 914.08 887 739.92 957 798.25 1027 856.58 1097 914.92 888 740.75 958 799.08 1028 857.42 1098 915.75 889 741.58 959 799.92 1029 858.25 1099 916.58

890 742.42 960 800.75 1030 859.08 1100 917.42 891 743.25 961 801.58 1031 859.92 1101 918.25 892 744.08 962 802.42 1032 860.75 1102 919.08 893 744.92 963 803.25 1033 861.58 1103 919.92 894 745.75 964 804.08 1034 862.42 1104 920.75 895 746.58 965 804.92 1035 863.25 1105 921.58 896 747.42 966 805.75 1036 864.08 1106 922.42 897 748.25 967 806.58 1037 864.92 1107 923.25 898 749.08 968 807.42 1038 865.75 1108 924.08 899 749.92 969 808.25 1039 866.58 1109 924.92

900 750.75 970 809.08 1040 867.42 1110 925.75 901 751.58 971 809.92 1041 868.25 1111 926.58 902 752.42 972 810.75 1042 869.08 1112 927.42 903 753.25 973 811.58 1043 869.92 1113 928.25 904 754.08 974 812.42 1044 870.75 1114 929.08 905 754.92 975 813.25 1045 871.58 1115 929.92 906 755.75 976 814.08 1046 872.42 1116 930.75 907 756.58 977 814.92 1047 873.25 1117 931.58 908 757.42 978 815.75 1048 874.08 1118 932.42 909 758.25 979 816.58 1049 874.92 1119 933.25

TABLE B - FREE PAY - MONTHLY PAID EMPLOYEES Code Free Pay Code Free Pay Code Free Pay Code Free Pay

1120 934.08 1190 992.42 1260 1050.75 1330 1109.08 1121 934.92 1191 993.25 1261 1051.58 1331 1109.92 1122 935.75 1192 994.08 1262 1052.42 1332 1110.75 1123 936.58 1193 994.92 1263 1053.25 1333 1111.58 1124 937.42 1194 995.75 1264 1054.08 1334 1112.42 1125 938.25 1195 996.58 1265 1054.92 1335 1113.25 1126 939.08 1196 997.42 1266 1055.75 1336 1114.08 1127 939.92 1197 998.25 1267 1056.58 1337 1114.92 1128 940.75 1198 999.08 1268 1057.42 1338 1115.75 1129 941.58 1199 999.92 1269 1058.25 1339 1116.58

1130 942.42 1200 1000.75 1270 1059.08 1340 1117.42 1131 943.25 1201 1001.58 1271 1059.92 1341 1118.25 1132 944.08 1202 1002.42 1272 1060.75 1342 1119.08 1133 944.92 1203 1003.25 1273 1061.58 1343 1119.92 1134 945.75 1204 1004.08 1274 1062.42 1344 1120.75 1135 946.58 1205 1004.92 1275 1063.25 1345 1121.58 1136 947.42 1206 1005.75 1276 1064.08 1346 1122.42 1137 948.25 1207 1006.58 1277 1064.92 1347 1123.25 1138 949.08 1208 1007.42 1278 1065.75 1348 1124.08 1139 949.92 1209 1008.25 1279 1066.58 1349 1124.92

1140 950.75 1210 1009.08 1280 1067.42 1350 1125.75 1141 951.58 1211 1009.92 1281 1068.25 1351 1126.58 1142 952.42 1212 1010.75 1282 1069.08 1352 1127.42 1143 953.25 1213 1011.58 1283 1069.92 1353 1128.25 1144 954.08 1214 1012.42 1284 1070.75 1354 1129.08 1145 954.92 1215 1013.25 1285 1071.58 1355 1129.92 1146 955.75 1216 1014.08 1286 1072.42 1356 1130.75 1147 956.58 1217 1014.92 1287 1073.25 1357 1131.58 1148 957.42 1218 1015.75 1288 1074.08 1358 1132.42 1149 958.25 1219 1016.58 1289 1074.92 1359 1133.25

1150 959.08 1220 1017.42 1290 1075.75 1360 1134.08 1151 959.92 1221 1018.25 1291 1076.58 1361 1134.92 1152 960.75 1222 1019.08 1292 1077.42 1362 1135.75 1153 961.58 1223 1019.92 1293 1078.25 1363 1136.58 1154 962.42 1224 1020.75 1294 1079.08 1364 1137.42 1155 963.25 1225 1021.58 1295 1079.92 1365 1138.25 1156 964.08 1226 1022.42 1296 1080.75 1366 1139.08 1157 964.92 1227 1023.25 1297 1081.58 1367 1139.92 1158 965.75 1228 1024.08 1298 1082.42 1368 1140.75 1159 966.58 1229 1024.92 1299 1083.25 1369 1141.58

1160 967.42 1230 1025.75 1300 1084.08 1370 1142.42 1161 968.25 1231 1026.58 1301 1084.92 1371 1143.25 1162 969.08 1232 1027.42 1302 1085.75 1372 1144.08 1163 969.92 1233 1028.25 1303 1086.58 1373 1144.92 1164 970.75 1234 1029.08 1304 1087.42 1374 1145.75 1165 971.58 1235 1029.92 1305 1088.25 1375 1146.58 1166 972.42 1236 1030.75 1306 1089.08 1376 1147.42 1167 973.25 1237 1031.58 1307 1089.92 1377 1148.25 1168 974.08 1238 1032.42 1308 1090.75 1378 1149.08 1169 974.92 1239 1033.25 1309 1091.58 1379 1149.92

1170 975.75 1240 1034.08 1310 1092.42 1380 1150.75 1171 976.58 1241 1034.92 1311 1093.25 1381 1151.58 1172 977.42 1242 1035.75 1312 1094.08 1382 1152.42 1173 978.25 1243 1036.58 1313 1094.92 1383 1153.25 1174 979.08 1244 1037.42 1314 1095.75 1384 1154.08 1175 979.92 1245 1038.25 1315 1096.58 1385 1154.92 1176 980.75 1246 1039.08 1316 1097.42 1386 1155.75 1177 981.58 1247 1039.92 1317 1098.25 1387 1156.58 1178 982.42 1248 1040.75 1318 1099.08 1388 1157.42 1179 983.25 1249 1041.58 1319 1099.92 1389 1158.25

1180 984.08 1250 1042.42 1320 1100.75 1390 1159.08 1181 984.92 1251 1043.25 1321 1101.58 1391 1159.92 1182 985.75 1252 1044.08 1322 1102.42 1392 1160.75 1183 986.58 1253 1044.92 1323 1103.25 1393 1161.58 1184 987.42 1254 1045.75 1324 1104.08 1394 1162.42 1185 988.25 1255 1046.58 1325 1104.92 1395 1163.25 1186 989.08 1256 1047.42 1326 1105.75 1396 1164.08 1187 989.92 1257 1048.25 1327 1106.58 1397 1164.92 1188 990.75 1258 1049.08 1328 1107.42 1398 1165.75 1189 991.58 1259 1049.92 1329 1108.25 1399 1166.58

TABLE B - FREE PAY - MONTHLY PAID EMPLOYEES Code Free Pay Code Free Pay Code Free Pay Code Free Pay

1400 1167.42 1470 1225.75 1540 1284.08 1610 1342.42 1401 1168.25 1471 1226.58 1541 1284.92 1611 1343.25 1402 1169.08 1472 1227.42 1542 1285.75 1612 1344.08 1403 1169.92 1473 1228.25 1543 1286.58 1613 1344.92 1404 1170.75 1474 1229.08 1544 1287.42 1614 1345.75 1405 1171.58 1475 1229.92 1545 1288.25 1615 1346.58 1406 1172.42 1476 1230.75 1546 1289.08 1616 1347.42 1407 1173.25 1477 1231.58 1547 1289.92 1617 1348.25 1408 1174.08 1478 1232.42 1548 1290.75 1618 1349.08 1409 1174.92 1479 1233.25 1549 1291.58 1619 1349.92

1410 1175.75 1480 1234.08 1550 1292.42 1620 1350.75 1411 1176.58 1481 1234.92 1551 1293.25 1621 1351.58 1412 1177.42 1482 1235.75 1552 1294.08 1622 1352.42 1413 1178.25 1483 1236.58 1553 1294.92 1623 1353.25 1414 1179.08 1484 1237.42 1554 1295.75 1624 1354.08 1415 1179.92 1485 1238.25 1555 1296.58 1625 1354.92 1416 1180.75 1486 1239.08 1556 1297.42 1626 1355.75 1417 1181.58 1487 1239.92 1557 1298.25 1627 1356.58 1418 1182.42 1488 1240.75 1558 1299.08 1628 1357.42 1419 1183.25 1489 1241.58 1559 1299.92 1629 1358.25

1420 1184.08 1490 1242.42 1560 1300.75 1630 1359.08 1421 1184.92 1491 1243.25 1561 1301.58 1631 1359.92 1422 1185.75 1492 1244.08 1562 1302.42 1632 1360.75 1423 1186.58 1493 1244.92 1563 1303.25 1633 1361.58 1424 1187.42 1494 1245.75 1564 1304.08 1634 1362.42 1425 1188.25 1495 1246.58 1565 1304.92 1635 1363.25 1426 1189.08 1496 1247.42 1566 1305.75 1636 1364.08 1427 1189.92 1497 1248.25 1567 1306.58 1637 1364.92 1428 1190.75 1498 1249.08 1568 1307.42 1638 1365.75 1429 1191.58 1499 1249.92 1569 1308.25 1639 1366.58

1430 1192.42 1500 1250.75 1570 1309.08 1640 1367.42 1431 1193.25 1501 1251.58 1571 1309.92 1641 1368.25 1432 1194.08 1502 1252.42 1572 1310.75 1642 1369.08 1433 1194.92 1503 1253.25 1573 1311.58 1643 1369.92 1434 1195.75 1504 1254.08 1574 1312.42 1644 1370.75 1435 1196.58 1505 1254.92 1575 1313.25 1645 1371.58 1436 1197.42 1506 1255.75 1576 1314.08 1646 1372.42 1437 1198.25 1507 1256.58 1577 1314.92 1647 1373.25 1438 1199.08 1508 1257.42 1578 1315.75 1648 1374.08 1439 1199.92 1509 1258.25 1579 1316.58 1649 1374.92

1440 1200.75 1510 1259.08 1580 1317.42 1650 1375.75 1441 1201.58 1511 1259.92 1581 1318.25 1651 1376.58 1442 1202.42 1512 1260.75 1582 1319.08 1652 1377.42 1443 1203.25 1513 1261.58 1583 1319.92 1653 1378.25 1444 1204.08 1514 1262.42 1584 1320.75 1654 1379.08 1445 1204.92 1515 1263.25 1585 1321.58 1655 1379.92 1446 1205.75 1516 1264.08 1586 1322.42 1656 1380.75 1447 1206.58 1517 1264.92 1587 1323.25 1657 1381.58 1448 1207.42 1518 1265.75 1588 1324.08 1658 1382.42 1449 1208.25 1519 1266.58 1589 1324.92 1659 1383.25

1450 1209.08 1520 1267.42 1590 1325.75 1660 1384.08 1451 1209.92 1521 1268.25 1591 1326.58 1661 1384.92 1452 1210.75 1522 1269.08 1592 1327.42 1662 1385.75 1453 1211.58 1523 1269.92 1593 1328.25 1663 1386.58 1454 1212.42 1524 1270.75 1594 1329.08 1664 1387.42 1455 1213.25 1525 1271.58 1595 1329.92 1665 1388.25 1456 1214.08 1526 1272.42 1596 1330.75 1666 1389.08 1457 1214.92 1527 1273.25 1597 1331.58 1667 1389.92 1458 1215.75 1528 1274.08 1598 1332.42 1668 1390.75 1459 1216.58 1529 1274.92 1599 1333.25 1669 1391.58

1460 1217.42 1530 1275.75 1600 1334.08 1670 1392.42 1461 1218.25 1531 1276.58 1601 1334.92 1671 1393.25 1462 1219.08 1532 1277.42 1602 1335.75 1672 1394.08 1463 1219.92 1533 1278.25 1603 1336.58 1673 1394.92 1464 1220.75 1534 1279.08 1604 1337.42 1674 1395.75 1465 1221.58 1535 1279.92 1605 1338.25 1675 1396.58 1466 1222.42 1536 1280.75 1606 1339.08 1676 1397.42 1467 1223.25 1537 1281.58 1607 1339.92 1677 1398.25 1468 1224.08 1538 1282.42 1608 1340.75 1678 1399.08 1469 1224.92 1539 1283.25 1609 1341.58 1679 1399.92

TABLE B - FREE PAY - MONTHLY PAID EMPLOYEES Code Free Pay Code Free Pay Code Free Pay Code Free Pay

1680 1400.75 1750 1459.08 1820 1517.42 1890 1575.75 1681 1401.58 1751 1459.92 1821 1518.25 1891 1576.58 1682 1402.42 1752 1460.75 1822 1519.08 1892 1577.42 1683 1403.25 1753 1461.58 1823 1519.92 1893 1578.25 1684 1404.08 1754 1462.42 1824 1520.75 1894 1579.08 1685 1404.92 1755 1463.25 1825 1521.58 1895 1579.92 1686 1405.75 1756 1464.08 1826 1522.42 1896 1580.75 1687 1406.58 1757 1464.92 1827 1523.25 1897 1581.58 1688 1407.42 1758 1465.75 1828 1524.08 1898 1582.42 1689 1408.25 1759 1466.58 1829 1524.92 1899 1583.25

1690 1409.08 1760 1467.42 1830 1525.75 1900 1584.08 1691 1409.92 1761 1468.25 1831 1526.58 1901 1584.92 1692 1410.75 1762 1469.08 1832 1527.42 1902 1585.75 1693 1411.58 1763 1469.92 1833 1528.25 1903 1586.58 1694 1412.42 1764 1470.75 1834 1529.08 1904 1587.42 1695 1413.25 1765 1471.58 1835 1529.92 1905 1588.25 1696 1414.08 1766 1472.42 1836 1530.75 1906 1589.08 1697 1414.92 1767 1473.25 1837 1531.58 1907 1589.92 1698 1415.75 1768 1474.08 1838 1532.42 1908 1590.75 1699 1416.58 1769 1474.92 1839 1533.25 1909 1591.58

1700 1417.42 1770 1475.75 1840 1534.08 1910 1592.42 1701 1418.25 1771 1476.58 1841 1534.92 1911 1593.25 1702 1419.08 1772 1477.42 1842 1535.75 1912 1594.08 1703 1419.92 1773 1478.25 1843 1536.58 1913 1594.92 1704 1420.75 1774 1479.08 1844 1537.42 1914 1595.75 1705 1421.58 1775 1479.92 1845 1538.25 1915 1596.58 1706 1422.42 1776 1480.75 1846 1539.08 1916 1597.42 1707 1423.25 1777 1481.58 1847 1539.92 1917 1598.25 1708 1424.08 1778 1482.42 1848 1540.75 1918 1599.08 1709 1424.92 1779 1483.25 1849 1541.58 1919 1599.92

1710 1425.75 1780 1484.08 1850 1542.42 1920 1600.75 1711 1426.58 1781 1484.92 1851 1543.25 1921 1601.58 1712 1427.42 1782 1485.75 1852 1544.08 1922 1602.42 1713 1428.25 1783 1486.58 1853 1544.92 1923 1603.25 1714 1429.08 1784 1487.42 1854 1545.75 1924 1604.08 1715 1429.92 1785 1488.25 1855 1546.58 1925 1604.92 1716 1430.75 1786 1489.08 1856 1547.42 1926 1605.75 1717 1431.58 1787 1489.92 1857 1548.25 1927 1606.58 1718 1432.42 1788 1490.75 1858 1549.08 1928 1607.42 1719 1433.25 1789 1491.58 1859 1549.92 1929 1608.25

1720 1434.08 1790 1492.42 1860 1550.75 1930 1609.08 1721 1434.92 1791 1493.25 1861 1551.58 1931 1609.92 1722 1435.75 1792 1494.08 1862 1552.42 1932 1610.75 1723 1436.58 1793 1494.92 1863 1553.25 1933 1611.58 1724 1437.42 1794 1495.75 1864 1554.08 1934 1612.42 1725 1438.25 1795 1496.58 1865 1554.92 1935 1613.25 1726 1439.08 1796 1497.42 1866 1555.75 1936 1614.08 1727 1439.92 1797 1498.25 1867 1556.58 1937 1614.92 1728 1440.75 1798 1499.08 1868 1557.42 1938 1615.75 1729 1441.58 1799 1499.92 1869 1558.25 1939 1616.58

1730 1442.42 1800 1500.75 1870 1559.08 1940 1617.42 1731 1443.25 1801 1501.58 1871 1559.92 1941 1618.25 1732 1444.08 1802 1502.42 1872 1560.75 1942 1619.08 1733 1444.92 1803 1503.25 1873 1561.58 1943 1619.92 1734 1445.75 1804 1504.08 1874 1562.42 1944 1620.75 1735 1446.58 1805 1504.92 1875 1563.25 1945 1621.58 1736 1447.42 1806 1505.75 1876 1564.08 1946 1622.42 1737 1448.25 1807 1506.58 1877 1564.92 1947 1623.25 1738 1449.08 1808 1507.42 1878 1565.75 1948 1624.08 1739 1449.92 1809 1508.25 1879 1566.58 1949 1624.92

1740 1450.75 1810 1509.08 1880 1567.42 1950 1625.75 1741 1451.58 1811 1509.92 1881 1568.25 1951 1626.58 1742 1452.42 1812 1510.75 1882 1569.08 1952 1627.42 1743 1453.25 1813 1511.58 1883 1569.92 1953 1628.25 1744 1454.08 1814 1512.42 1884 1570.75 1954 1629.08 1745 1454.92 1815 1513.25 1885 1571.58 1955 1629.92 1746 1455.75 1816 1514.08 1886 1572.42 1956 1630.75 1747 1456.58 1817 1514.92 1887 1573.25 1957 1631.58 1748 1457.42 1818 1515.75 1888 1574.08 1958 1632.42 1749 1458.25 1819 1516.58 1889 1574.92 1959 1633.25

Income Tax DivisionGovernment Office, Douglas Isle Of Man, British Isles IM1 3TX Telephone (01624) 685400 Fax (01624) 685351 Email [email protected] Website www.gov.im/treasury/incometax