National Insurance

contributions
Tables A and J
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

Not contracted-out tables
CA38

Help and guidance

You can get help and guidance from the following sources.

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

Yr laith Gymraeg
I 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 ir rhyngrwyd, cysylltwch r Ganolfan
Gyswllt Cymraeg ar 0300 200 1900.

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.

Forms and guidance in Braille, large

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

Online services

Education services from the Digital Delivery Team

For information and help using our Online Services,

go to www.hmrc.gov.uk/online

Find 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

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

For more help, contact the Online Services Helpdesk by:

phone on 0300 200 3600, or
textphone on 0300 200 3603.

Basic PAYE Tools

The 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
E
 mployer 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 forms

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

Employer Bulletin online

Employer 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 alerts

We 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
w
 rite 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 obligations

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

Contents
Save money avoid errors

Page 2

Which National Insurance tables to use

Page 3

Layout of these tables

Page 4

Using these tables to work out

National Insurance contributions (NICs)

Page 5

Earnings limits and NICs rates

Page 6

An example of working out NICs using these tables

and recording figures on form RT11

Page 7

A Weekly table for not contracted-out standard

rate contributions

Page 8

A Monthly table for not contracted-out standard

rate contributions

Page 22

J Weekly table for not contracted-out contributions where

employee has deferment

Page 37

J Monthly table for not contracted-out contributions where

employee has deferment

Page 51

Working out and recording NICs where employees total

earnings exceed the Upper Earnings Limit (UEL)

Page 66

Additional gross pay table

Page 67

Changes for the 201415 tax year

At the time this booklet was printed, changes in the rates of National Insurance contributions (NICs)
for the 201415 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 1

Save money avoid errors

Do it online

Almost all employers are required to file their payroll

information online. There are very few exceptions.
For further information about these exceptions:
go to www.hmrc.gov.uk/payerti/reporting/paperfiling.htm or
see the 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/usingpaye-online.htm
Checklist to help you submit your PAYE information
to HMRC

The form RT11, (form RT11 Deductions working

sheet replaces form P11 for the purposes of
operating a manual payroll) must show Tax year
starting 6 April 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 employees 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, dont forget to show your Employers
Contracted-out Number.
For more information on completing RTI forms
please see helpbook RT6 A guide to filling in forms
RT2, RT3, RT4 and RT5.
What to do if your employees 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 Real Time
Information (RTI) or the Basic PAYE Tools.
For more information, details of eligibility and how
to claim the Employment Allowance see CWG2
Chapter 3 paragraph 89 and go to www.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.)

Page 2

Which National Insurance tables to use

You must use the correct tables when working out the NICs due on your employees earnings.

Check you are using the tables for 201415.

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

Is your employee State

Pension age or over?

Yes

Use Table letter C

(see booklet CA41)

No
Is your employee
a member of your
Contracted-out Salary
Related Occupational
Pension Scheme?

No

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?

No

Yes

No

Yes

Use Table letter J

(see booklet CA38)

Use Table letter B

(see booklet CA41)

Use Table letter A

(see booklet CA38)

Yes
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?
Yes

Is your employee a married woman

or widow who is entitled to pay
reduced rate NICs?

No

Yes

Use Table letter L

(see booklet CA39)

Use Table letter E

(see booklet CA39)

No
Use Table letter D
(see booklet CA39)

If you employ mariners, booklet 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 201415.
You must use the correct tables when working out the NICs due on your employees earnings.

Page 3

Layout of these tables

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
employees 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 employees earnings exceed the Secondary
Threshold (ST) (153 weekly or 663 monthly).
The employee pays NICs only when the employees
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 employees 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).
Employers and their employees 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 employees earnings between the UAP and
the 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 6 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.
Where the employees 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 employees total earnings exceed the UEL,
see page 66.
For instructions on how to complete form RT11
or equivalent, see the helpbook RT7 Guidance for
employers exempt from filing Real Time Information
online.
An example form RT11 is also shown on page 7.

Employees and their employers who are not

contracted-out continue to pay NICs at the
appropriate main percentage rate up to the UEL.
The last earnings figure in each table is the UEL
(805 weekly or 3,489 monthly). This is because
employees 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).

Page 4

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

Introduction

How to use these tables

These tables are aimed at the small number of

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

Decide whether you should use table A or J and then

apply the earnings period (weekly or monthly) to
determine the NICs liability.
Look up the employees gross pay in the left-hand
column of the table. If the employees 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 employees
total earnings exceed the UEL, see page 66.
Record the figures in each column of the table onto
the employees form RT11 Deductions working
sheet. See the example on page 7.

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 general information about NICs, see the employer
helpbooks.
Are you using the correct tables?

Adapting these tables for pay intervals other than

weekly or monthly

Only use these tables between 6 April 2014 and

5 April 2015 (the 201415 tax year).

If the employee is paid in multiples of a week

or month:

Only use the tables in this booklet for employees who

are employed in the 201415 tax year, and for whom
NICs are payable under contribution table
letter A or J.

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.

If there is no table in this booklet for a

particular employee, you must use a table from
a different booklet.
About these tables

The tables under letters A and J contain two

tables, for:
weekly pay intervals, and
monthly pay intervals.
The letters A and J correspond with the contribution
table letters under which NICs are payable.
Identifying the correct table to use
Table letter A

Use this table for:

all male employees aged 16 or over and under
State Pension age, who are in not contracted-out
employment, and
all female employees aged 16 or over and under
State Pension age, who are in not contracted-out
employment and paying standard rate
employees NICs.
Table letter J

Use this table for all employees who are in not

contracted-out employment, for whom you hold
form CA2700 allowing them to defer payment of
employees NICs at the full main percentage rate.

Page 5

Earnings limits and NICs rates

Employees
contribution

Employers
contribution

Earnings limits

Contribution
Table letter A

Contribution
Table letter J

Contribution Table
letters A and J

Below 111 weekly, or

Nil

Nil

Nil

0%

0%

0%

12% on earnings
above the PT

2% on earnings
above the PT

13.8% on earnings
above the ST

12% on earnings
above the PT

2% on earnings
above the PT

13.8% on earnings
above the ST

12% 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

13.8% on earnings
above the ST

below 481 monthly, or

below 5,772 yearly
111 to 153 weekly, or
481 to 663 monthly, or
5,772 to 7,956 yearly
153.01 to 770 weekly, or
663.01 to 3,337 monthly, or
7,956.01 to 40,040 yearly
770.01 to 805 weekly, or
3,337.01 to 3,489 monthly, or
40,040.01 to 41,865 yearly
Over 805 weekly, or
over 3,489 monthly, or
over 41,865 yearly

Page 6

An example of working out NICs using these tables and recording

figures on form RT11
Example

A monthly paid male employee in not contracted-out employment earns 887.15, payable
on 29 April 2014 (tax month 1).
NICs are due under monthly Table letter A. The nearest lower figure to 887.15 is 885.
Record the figures shown in the table onto the employees form RT11.

Extract from monthly Table letter A

Employees
earnings up
to and
including
the UEL

Employers
contributions
due on all
earnings above
the ST

Earnings at the Earnings above Earnings above Earnings above

the LEL, up to the PT, up to and the UAP, up to
LEL
and including
including the
(where earnings and including
the UEL
UAP
the PT
are equal to or
exceed the LEL)

RT11 Deductions working sheet for the tax year starting 6 April

885Your employees
481details

182.00

222.00

Surname (RT2 Q1)

1e

1d

1c

1b

1a

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

and ending 5 April the following year

0.00

30.91

26.88

National Insurance number (RT2 Q2)

57.79

Current gender (tick one box) (RT2 Q4)

Male

First name(s) (RT2 Q1)

Date of birth DD MM YYYY (RT2 Q3)

Female

Works payroll number (RT2 Q9)

Extract from form RT11

National Insurance contributions (NICs)

Statutory

Earnings details
Week
number for
weekly pay
or Month
number for
monthly pay

Date of
payment
DD MM YYYY

NICs
Category
Letter
(RT2 Q20)

Contributions details

Gross earnings for Gross earnings for Earnings at the

NICs
NICs year
Lower Earnings
(RT2 Q20)
to date
Limit (LEL),
(RT2 Q21)
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)

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

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

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

1b

1c

1d

1e

Statutory

Total of
Total employees
employers
contributions this
contributions year period.
to date
(RT2 Q20)
(RT2 Q21)

1f

Total employees
contributions year
to date
(RT2 Q21)

Week 1
Week 2
Week 3
Week 4
Month 1 total
Week 5

29/04/2014

887 15

887 15

481

182 00

222 00

0 00

30 91

Week 6
Week 7

Week 8
For
tips on completing form RT11 and examples of completed RT11s, see the helpbook
Month 2 total
Week Guidance
9
RT7
for Employers exempt from filing Real Time Information online.
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***

RT11

Page 7

30 91

26 88

26 88

Statutory
Maternity P
(SMP) year t
Include the
which is alre
included in t
figure at col
(RT2 Q19)
1h

Weekly table for not contracted-out standard rate contributions

for use from 6 April 2014 to 5 April 2015

Table letter A

Use this table for employees who are age 16 or over

and under State Pension age.

Completing form RT11 Deductions working sheet

or substitute

Do not use this table for:

Enter A 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 employees 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 employees total earnings exceed the UEL,
see page 66.

any tax year other than 201415

married women or widows who have the right to
pay reduced rate employees contributions
(see Table letter B in booklet CA41)
employees who are State Pension age or over
(see Table letter C in booklet CA41)
employees for whom you hold form CA2700
(see Table letter J).

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.

Employees
earnings up
to and
including
the UEL

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

Up to and
including
110.99

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

No NICs liability, make no entries on form RT11

111
112
113
114
115

111
111
111
111
111

0.00
1.00
2.00
3.00
4.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

116
117
118
119
120

111
111
111
111
111

5.00
6.00
7.00
8.00
9.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

121
122
123
124
125

111
111
111
111
111

10.00
11.00
12.00
13.00
14.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

126
127
128
129
130

111
111
111
111
111

15.00
16.00
17.00
18.00
19.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

131
132
133
134
135

111
111
111
111
111

20.00
21.00
22.00
23.00
24.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

Page 8

Weekly table
Employees
earnings up
to and
including
the UEL

Table letter A

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

136
137
138
139
140

111
111
111
111
111

25.00
26.00
27.00
28.00
29.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

141
142
143
144
145

111
111
111
111
111

30.00
31.00
32.00
33.00
34.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

146
147
148
149
150

111
111
111
111
111

35.00
36.00
37.00
38.00
39.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

151
152
153
154
155

111
111
111
111
111

40.00
41.00
42.00
42.00
42.00

0.00
0.00
0.00
1.00
2.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.21
0.34

0.00
0.00
0.00
0.18
0.30

0.00
0.00
0.00
0.39
0.64

156
157
158
159
160

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

3.00
4.00
5.00
6.00
7.00

0.00
0.00
0.00
0.00
0.00

0.48
0.62
0.76
0.90
1.03

0.42
0.54
0.66
0.78
0.90

0.90
1.16
1.42
1.68
1.93

161
162
163
164
165

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

8.00
9.00
10.00
11.00
12.00

0.00
0.00
0.00
0.00
0.00

1.17
1.31
1.45
1.59
1.72

1.02
1.14
1.26
1.38
1.50

2.19
2.45
2.71
2.97
3.22

166
167
168
169
170

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

13.00
14.00
15.00
16.00
17.00

0.00
0.00
0.00
0.00
0.00

1.86
2.00
2.14
2.28
2.41

1.62
1.74
1.86
1.98
2.10

3.48
3.74
4.00
4.26
4.51

171
172
173
174
175

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

18.00
19.00
20.00
21.00
22.00

0.00
0.00
0.00
0.00
0.00

2.55
2.69
2.83
2.97
3.10

2.22
2.34
2.46
2.58
2.70

4.77
5.03
5.29
5.55
5.80

176
177
178
179
180

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

23.00
24.00
25.00
26.00
27.00

0.00
0.00
0.00
0.00
0.00

3.24
3.38
3.52
3.66
3.79

2.82
2.94
3.06
3.18
3.30

6.06
6.32
6.58
6.84
7.09

181
182
183
184
185

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

28.00
29.00
30.00
31.00
32.00

0.00
0.00
0.00
0.00
0.00

3.93
4.07
4.21
4.35
4.48

3.42
3.54
3.66
3.78
3.90

7.35
7.61
7.87
8.13
8.38

186
187
188
189
190

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

33.00
34.00
35.00
36.00
37.00

0.00
0.00
0.00
0.00
0.00

4.62
4.76
4.90
5.04
5.17

4.02
4.14
4.26
4.38
4.50

8.64
8.90
9.16
9.42
9.67

Page 9

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter A
Employees
earnings up
to and
including
the UEL

Weekly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

191
192
193
194
195

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

38.00
39.00
40.00
41.00
42.00

0.00
0.00
0.00
0.00
0.00

5.31
5.45
5.59
5.73
5.86

4.62
4.74
4.86
4.98
5.10

9.93
10.19
10.45
10.71
10.96

196
197
198
199
200

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

43.00
44.00
45.00
46.00
47.00

0.00
0.00
0.00
0.00
0.00

6.00
6.14
6.28
6.42
6.55

5.22
5.34
5.46
5.58
5.70

11.22
11.48
11.74
12.00
12.25

201
202
203
204
205

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

48.00
49.00
50.00
51.00
52.00

0.00
0.00
0.00
0.00
0.00

6.69
6.83
6.97
7.11
7.24

5.82
5.94
6.06
6.18
6.30

12.51
12.77
13.03
13.29
13.54

206
207
208
209
210

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

53.00
54.00
55.00
56.00
57.00

0.00
0.00
0.00
0.00
0.00

7.38
7.52
7.66
7.80
7.93

6.42
6.54
6.66
6.78
6.90

13.80
14.06
14.32
14.58
14.83

211
212
213
214
215

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

58.00
59.00
60.00
61.00
62.00

0.00
0.00
0.00
0.00
0.00

8.07
8.21
8.35
8.49
8.62

7.02
7.14
7.26
7.38
7.50

15.09
15.35
15.61
15.87
16.12

216
217
218
219
220

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

63.00
64.00
65.00
66.00
67.00

0.00
0.00
0.00
0.00
0.00

8.76
8.90
9.04
9.18
9.31

7.62
7.74
7.86
7.98
8.10

16.38
16.64
16.90
17.16
17.41

221
222
223
224
225

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

68.00
69.00
70.00
71.00
72.00

0.00
0.00
0.00
0.00
0.00

9.45
9.59
9.73
9.87
10.00

8.22
8.34
8.46
8.58
8.70

17.67
17.93
18.19
18.45
18.70

226
227
228
229
230

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

73.00
74.00
75.00
76.00
77.00

0.00
0.00
0.00
0.00
0.00

10.14
10.28
10.42
10.56
10.69

8.82
8.94
9.06
9.18
9.30

18.96
19.22
19.48
19.74
19.99

231
232
233
234
235

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

78.00
79.00
80.00
81.00
82.00

0.00
0.00
0.00
0.00
0.00

10.83
10.97
11.11
11.25
11.38

9.42
9.54
9.66
9.78
9.90

20.25
20.51
20.77
21.03
21.28

236
237
238
239
240

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

83.00
84.00
85.00
86.00
87.00

0.00
0.00
0.00
0.00
0.00

11.52
11.66
11.80
11.94
12.07

10.02
10.14
10.26
10.38
10.50

21.54
21.80
22.06
22.32
22.57

241
242
243
244
245

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

88.00
89.00
90.00
91.00
92.00

0.00
0.00
0.00
0.00
0.00

12.21
12.35
12.49
12.63
12.76

10.62
10.74
10.86
10.98
11.10

22.83
23.09
23.35
23.61
23.86

Page 10

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Weekly table
Employees
earnings up
to and
including
the UEL

Table letter A

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

246
247
248
249
250

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

93.00
94.00
95.00
96.00
97.00

0.00
0.00
0.00
0.00
0.00

12.90
13.04
13.18
13.32
13.45

11.22
11.34
11.46
11.58
11.70

24.12
24.38
24.64
24.90
25.15

251
252
253
254
255

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

98.00
99.00
100.00
101.00
102.00

0.00
0.00
0.00
0.00
0.00

13.59
13.73
13.87
14.01
14.14

11.82
11.94
12.06
12.18
12.30

25.41
25.67
25.93
26.19
26.44

256
257
258
259
260

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

103.00
104.00
105.00
106.00
107.00

0.00
0.00
0.00
0.00
0.00

14.28
14.42
14.56
14.70
14.83

12.42
12.54
12.66
12.78
12.90

26.70
26.96
27.22
27.48
27.73

261
262
263
264
265

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

108.00
109.00
110.00
111.00
112.00

0.00
0.00
0.00
0.00
0.00

14.97
15.11
15.25
15.39
15.52

13.02
13.14
13.26
13.38
13.50

27.99
28.25
28.51
28.77
29.02

266
267
268
269
270

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

113.00
114.00
115.00
116.00
117.00

0.00
0.00
0.00
0.00
0.00

15.66
15.80
15.94
16.08
16.21

13.62
13.74
13.86
13.98
14.10

29.28
29.54
29.80
30.06
30.31

271
272
273
274
275

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

118.00
119.00
120.00
121.00
122.00

0.00
0.00
0.00
0.00
0.00

16.35
16.49
16.63
16.77
16.90

14.22
14.34
14.46
14.58
14.70

30.57
30.83
31.09
31.35
31.60

276
277
278
279
280

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

123.00
124.00
125.00
126.00
127.00

0.00
0.00
0.00
0.00
0.00

17.04
17.18
17.32
17.46
17.59

14.82
14.94
15.06
15.18
15.30

31.86
32.12
32.38
32.64
32.89

281
282
283
284
285

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

128.00
129.00
130.00
131.00
132.00

0.00
0.00
0.00
0.00
0.00

17.73
17.87
18.01
18.15
18.28

15.42
15.54
15.66
15.78
15.90

33.15
33.41
33.67
33.93
34.18

286
287
288
289
290

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

133.00
134.00
135.00
136.00
137.00

0.00
0.00
0.00
0.00
0.00

18.42
18.56
18.70
18.84
18.97

16.02
16.14
16.26
16.38
16.50

34.44
34.70
34.96
35.22
35.47

291
292
293
294
295

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

138.00
139.00
140.00
141.00
142.00

0.00
0.00
0.00
0.00
0.00

19.11
19.25
19.39
19.53
19.66

16.62
16.74
16.86
16.98
17.10

35.73
35.99
36.25
36.51
36.76

296
297
298
299
300

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

143.00
144.00
145.00
146.00
147.00

0.00
0.00
0.00
0.00
0.00

19.80
19.94
20.08
20.22
20.35

17.22
17.34
17.46
17.58
17.70

37.02
37.28
37.54
37.80
38.05

Page 11

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter A
Employees
earnings up
to and
including
the UEL

Weekly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

301
302
303
304
305

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

148.00
149.00
150.00
151.00
152.00

0.00
0.00
0.00
0.00
0.00

20.49
20.63
20.77
20.91
21.04

17.82
17.94
18.06
18.18
18.30

38.31
38.57
38.83
39.09
39.34

306
307
308
309
310

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

153.00
154.00
155.00
156.00
157.00

0.00
0.00
0.00
0.00
0.00

21.18
21.32
21.46
21.60
21.73

18.42
18.54
18.66
18.78
18.90

39.60
39.86
40.12
40.38
40.63

311
312
313
314
315

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

158.00
159.00
160.00
161.00
162.00

0.00
0.00
0.00
0.00
0.00

21.87
22.01
22.15
22.29
22.42

19.02
19.14
19.26
19.38
19.50

40.89
41.15
41.41
41.67
41.92

316
317
318
319
320

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

163.00
164.00
165.00
166.00
167.00

0.00
0.00
0.00
0.00
0.00

22.56
22.70
22.84
22.98
23.11

19.62
19.74
19.86
19.98
20.10

42.18
42.44
42.70
42.96
43.21

321
322
323
324
325

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

168.00
169.00
170.00
171.00
172.00

0.00
0.00
0.00
0.00
0.00

23.25
23.39
23.53
23.67
23.80

20.22
20.34
20.46
20.58
20.70

43.47
43.73
43.99
44.25
44.50

326
327
328
329
330

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

173.00
174.00
175.00
176.00
177.00

0.00
0.00
0.00
0.00
0.00

23.94
24.08
24.22
24.36
24.49

20.82
20.94
21.06
21.18
21.30

44.76
45.02
45.28
45.54
45.79

331
332
333
334
335

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

178.00
179.00
180.00
181.00
182.00

0.00
0.00
0.00
0.00
0.00

24.63
24.77
24.91
25.05
25.18

21.42
21.54
21.66
21.78
21.90

46.05
46.31
46.57
46.83
47.08

336
337
338
339
340

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

183.00
184.00
185.00
186.00
187.00

0.00
0.00
0.00
0.00
0.00

25.32
25.46
25.60
25.74
25.87

22.02
22.14
22.26
22.38
22.50

47.34
47.60
47.86
48.12
48.37

341
342
343
344
345

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

188.00
189.00
190.00
191.00
192.00

0.00
0.00
0.00
0.00
0.00

26.01
26.15
26.29
26.43
26.56

22.62
22.74
22.86
22.98
23.10

48.63
48.89
49.15
49.41
49.66

346
347
348
349
350

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

193.00
194.00
195.00
196.00
197.00

0.00
0.00
0.00
0.00
0.00

26.70
26.84
26.98
27.12
27.25

23.22
23.34
23.46
23.58
23.70

49.92
50.18
50.44
50.70
50.95

351
352
353
354
355

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

198.00
199.00
200.00
201.00
202.00

0.00
0.00
0.00
0.00
0.00

27.39
27.53
27.67
27.81
27.94

23.82
23.94
24.06
24.18
24.30

51.21
51.47
51.73
51.99
52.24

Page 12

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Weekly table
Employees
earnings up
to and
including
the UEL

Table letter A

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

356
357
358
359
360

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

203.00
204.00
205.00
206.00
207.00

0.00
0.00
0.00
0.00
0.00

28.08
28.22
28.36
28.50
28.63

24.42
24.54
24.66
24.78
24.90

52.50
52.76
53.02
53.28
53.53

361
362
363
364
365

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

208.00
209.00
210.00
211.00
212.00

0.00
0.00
0.00
0.00
0.00

28.77
28.91
29.05
29.19
29.32

25.02
25.14
25.26
25.38
25.50

53.79
54.05
54.31
54.57
54.82

366
367
368
369
370

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

213.00
214.00
215.00
216.00
217.00

0.00
0.00
0.00
0.00
0.00

29.46
29.60
29.74
29.88
30.01

25.62
25.74
25.86
25.98
26.10

55.08
55.34
55.60
55.86
56.11

371
372
373
374
375

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

218.00
219.00
220.00
221.00
222.00

0.00
0.00
0.00
0.00
0.00

30.15
30.29
30.43
30.57
30.70

26.22
26.34
26.46
26.58
26.70

56.37
56.63
56.89
57.15
57.40

376
377
378
379
380

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

223.00
224.00
225.00
226.00
227.00

0.00
0.00
0.00
0.00
0.00

30.84
30.98
31.12
31.26
31.39

26.82
26.94
27.06
27.18
27.30

57.66
57.92
58.18
58.44
58.69

381
382
383
384
385

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

228.00
229.00
230.00
231.00
232.00

0.00
0.00
0.00
0.00
0.00

31.53
31.67
31.81
31.95
32.08

27.42
27.54
27.66
27.78
27.90

58.95
59.21
59.47
59.73
59.98

386
387
388
389
390

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

233.00
234.00
235.00
236.00
237.00

0.00
0.00
0.00
0.00
0.00

32.22
32.36
32.50
32.64
32.77

28.02
28.14
28.26
28.38
28.50

60.24
60.50
60.76
61.02
61.27

391
392
393
394
395

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

238.00
239.00
240.00
241.00
242.00

0.00
0.00
0.00
0.00
0.00

32.91
33.05
33.19
33.33
33.46

28.62
28.74
28.86
28.98
29.10

61.53
61.79
62.05
62.31
62.56

396
397
398
399
400

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

243.00
244.00
245.00
246.00
247.00

0.00
0.00
0.00
0.00
0.00

33.60
33.74
33.88
34.02
34.15

29.22
29.34
29.46
29.58
29.70

62.82
63.08
63.34
63.60
63.85

401
402
403
404
405

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

248.00
249.00
250.00
251.00
252.00

0.00
0.00
0.00
0.00
0.00

34.29
34.43
34.57
34.71
34.84

29.82
29.94
30.06
30.18
30.30

64.11
64.37
64.63
64.89
65.14

406
407
408
409
410

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

253.00
254.00
255.00
256.00
257.00

0.00
0.00
0.00
0.00
0.00

34.98
35.12
35.26
35.40
35.53

30.42
30.54
30.66
30.78
30.90

65.40
65.66
65.92
66.18
66.43

Page 13

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter A
Employees
earnings up
to and
including
the UEL

Weekly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

411
412
413
414
415

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

258.00
259.00
260.00
261.00
262.00

0.00
0.00
0.00
0.00
0.00

35.67
35.81
35.95
36.09
36.22

31.02
31.14
31.26
31.38
31.50

66.69
66.95
67.21
67.47
67.72

416
417
418
419
420

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

263.00
264.00
265.00
266.00
267.00

0.00
0.00
0.00
0.00
0.00

36.36
36.50
36.64
36.78
36.91

31.62
31.74
31.86
31.98
32.10

67.98
68.24
68.50
68.76
69.01

421
422
423
424
425

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

268.00
269.00
270.00
271.00
272.00

0.00
0.00
0.00
0.00
0.00

37.05
37.19
37.33
37.47
37.60

32.22
32.34
32.46
32.58
32.70

69.27
69.53
69.79
70.05
70.30

426
427
428
429
430

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

273.00
274.00
275.00
276.00
277.00

0.00
0.00
0.00
0.00
0.00

37.74
37.88
38.02
38.16
38.29

32.82
32.94
33.06
33.18
33.30

70.56
70.82
71.08
71.34
71.59

431
432
433
434
435

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

278.00
279.00
280.00
281.00
282.00

0.00
0.00
0.00
0.00
0.00

38.43
38.57
38.71
38.85
38.98

33.42
33.54
33.66
33.78
33.90

71.85
72.11
72.37
72.63
72.88

436
437
438
439
440

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

283.00
284.00
285.00
286.00
287.00

0.00
0.00
0.00
0.00
0.00

39.12
39.26
39.40
39.54
39.67

34.02
34.14
34.26
34.38
34.50

73.14
73.40
73.66
73.92
74.17

441
442
443
444
445

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

288.00
289.00
290.00
291.00
292.00

0.00
0.00
0.00
0.00
0.00

39.81
39.95
40.09
40.23
40.36

34.62
34.74
34.86
34.98
35.10

74.43
74.69
74.95
75.21
75.46

446
447
448
449
450

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

293.00
294.00
295.00
296.00
297.00

0.00
0.00
0.00
0.00
0.00

40.50
40.64
40.78
40.92
41.05

35.22
35.34
35.46
35.58
35.70

75.72
75.98
76.24
76.50
76.75

451
452
453
454
455

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

298.00
299.00
300.00
301.00
302.00

0.00
0.00
0.00
0.00
0.00

41.19
41.33
41.47
41.61
41.74

35.82
35.94
36.06
36.18
36.30

77.01
77.27
77.53
77.79
78.04

456
457
458
459
460

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

303.00
304.00
305.00
306.00
307.00

0.00
0.00
0.00
0.00
0.00

41.88
42.02
42.16
42.30
42.43

36.42
36.54
36.66
36.78
36.90

78.30
78.56
78.82
79.08
79.33

461
462
463
464
465

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

308.00
309.00
310.00
311.00
312.00

0.00
0.00
0.00
0.00
0.00

42.57
42.71
42.85
42.99
43.12

37.02
37.14
37.26
37.38
37.50

79.59
79.85
80.11
80.37
80.62

Page 14

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Weekly table
Employees
earnings up
to and
including
the UEL

Table letter A

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

466
467
468
469
470

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

313.00
314.00
315.00
316.00
317.00

0.00
0.00
0.00
0.00
0.00

43.26
43.40
43.54
43.68
43.81

37.62
37.74
37.86
37.98
38.10

80.88
81.14
81.40
81.66
81.91

471
472
473
474
475

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

318.00
319.00
320.00
321.00
322.00

0.00
0.00
0.00
0.00
0.00

43.95
44.09
44.23
44.37
44.50

38.22
38.34
38.46
38.58
38.70

82.17
82.43
82.69
82.95
83.20

476
477
478
479
480

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

323.00
324.00
325.00
326.00
327.00

0.00
0.00
0.00
0.00
0.00

44.64
44.78
44.92
45.06
45.19

38.82
38.94
39.06
39.18
39.30

83.46
83.72
83.98
84.24
84.49

481
482
483
484
485

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

328.00
329.00
330.00
331.00
332.00

0.00
0.00
0.00
0.00
0.00

45.33
45.47
45.61
45.75
45.88

39.42
39.54
39.66
39.78
39.90

84.75
85.01
85.27
85.53
85.78

486
487
488
489
490

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

333.00
334.00
335.00
336.00
337.00

0.00
0.00
0.00
0.00
0.00

46.02
46.16
46.30
46.44
46.57

40.02
40.14
40.26
40.38
40.50

86.04
86.30
86.56
86.82
87.07

491
492
493
494
495

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

338.00
339.00
340.00
341.00
342.00

0.00
0.00
0.00
0.00
0.00

46.71
46.85
46.99
47.13
47.26

40.62
40.74
40.86
40.98
41.10

87.33
87.59
87.85
88.11
88.36

496
497
498
499
500

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

343.00
344.00
345.00
346.00
347.00

0.00
0.00
0.00
0.00
0.00

47.40
47.54
47.68
47.82
47.95

41.22
41.34
41.46
41.58
41.70

88.62
88.88
89.14
89.40
89.65

501
502
503
504
505

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

348.00
349.00
350.00
351.00
352.00

0.00
0.00
0.00
0.00
0.00

48.09
48.23
48.37
48.51
48.64

41.82
41.94
42.06
42.18
42.30

89.91
90.17
90.43
90.69
90.94

506
507
508
509
510

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

353.00
354.00
355.00
356.00
357.00

0.00
0.00
0.00
0.00
0.00

48.78
48.92
49.06
49.20
49.33

42.42
42.54
42.66
42.78
42.90

91.20
91.46
91.72
91.98
92.23

511
512
513
514
515

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

358.00
359.00
360.00
361.00
362.00

0.00
0.00
0.00
0.00
0.00

49.47
49.61
49.75
49.89
50.02

43.02
43.14
43.26
43.38
43.50

92.49
92.75
93.01
93.27
93.52

516
517
518
519
520

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

363.00
364.00
365.00
366.00
367.00

0.00
0.00
0.00
0.00
0.00

50.16
50.30
50.44
50.58
50.71

43.62
43.74
43.86
43.98
44.10

93.78
94.04
94.30
94.56
94.81

Page 15

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter A
Employees
earnings up
to and
including
the UEL

Weekly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

521
522
523
524
525

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

368.00
369.00
370.00
371.00
372.00

0.00
0.00
0.00
0.00
0.00

50.85
50.99
51.13
51.27
51.40

44.22
44.34
44.46
44.58
44.70

95.07
95.33
95.59
95.85
96.10

526
527
528
529
530

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

373.00
374.00
375.00
376.00
377.00

0.00
0.00
0.00
0.00
0.00

51.54
51.68
51.82
51.96
52.09

44.82
44.94
45.06
45.18
45.30

96.36
96.62
96.88
97.14
97.39

531
532
533
534
535

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

378.00
379.00
380.00
381.00
382.00

0.00
0.00
0.00
0.00
0.00

52.23
52.37
52.51
52.65
52.78

45.42
45.54
45.66
45.78
45.90

97.65
97.91
98.17
98.43
98.68

536
537
538
539
540

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

383.00
384.00
385.00
386.00
387.00

0.00
0.00
0.00
0.00
0.00

52.92
53.06
53.20
53.34
53.47

46.02
46.14
46.26
46.38
46.50

98.94
99.20
99.46
99.72
99.97

541
542
543
544
545

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

388.00
389.00
390.00
391.00
392.00

0.00
0.00
0.00
0.00
0.00

53.61
53.75
53.89
54.03
54.16

46.62
46.74
46.86
46.98
47.10

100.23
100.49
100.75
101.01
101.26

546
547
548
549
550

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

393.00
394.00
395.00
396.00
397.00

0.00
0.00
0.00
0.00
0.00

54.30
54.44
54.58
54.72
54.85

47.22
47.34
47.46
47.58
47.70

101.52
101.78
102.04
102.30
102.55

551
552
553
554
555

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

398.00
399.00
400.00
401.00
402.00

0.00
0.00
0.00
0.00
0.00

54.99
55.13
55.27
55.41
55.54

47.82
47.94
48.06
48.18
48.30

102.81
103.07
103.33
103.59
103.84

556
557
558
559
560

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

403.00
404.00
405.00
406.00
407.00

0.00
0.00
0.00
0.00
0.00

55.68
55.82
55.96
56.10
56.23

48.42
48.54
48.66
48.78
48.90

104.10
104.36
104.62
104.88
105.13

561
562
563
564
565

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

408.00
409.00
410.00
411.00
412.00

0.00
0.00
0.00
0.00
0.00

56.37
56.51
56.65
56.79
56.92

49.02
49.14
49.26
49.38
49.50

105.39
105.65
105.91
106.17
106.42

566
567
568
569
570

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

413.00
414.00
415.00
416.00
417.00

0.00
0.00
0.00
0.00
0.00

57.06
57.20
57.34
57.48
57.61

49.62
49.74
49.86
49.98
50.10

106.68
106.94
107.20
107.46
107.71

571
572
573
574
575

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

418.00
419.00
420.00
421.00
422.00

0.00
0.00
0.00
0.00
0.00

57.75
57.89
58.03
58.17
58.30

50.22
50.34
50.46
50.58
50.70

107.97
108.23
108.49
108.75
109.00

Page 16

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Weekly table
Employees
earnings up
to and
including
the UEL

Table letter A

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

576
577
578
579
580

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

423.00
424.00
425.00
426.00
427.00

0.00
0.00
0.00
0.00
0.00

58.44
58.58
58.72
58.86
58.99

50.82
50.94
51.06
51.18
51.30

109.26
109.52
109.78
110.04
110.29

581
582
583
584
585

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

428.00
429.00
430.00
431.00
432.00

0.00
0.00
0.00
0.00
0.00

59.13
59.27
59.41
59.55
59.68

51.42
51.54
51.66
51.78
51.90

110.55
110.81
111.07
111.33
111.58

586
587
588
589
590

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

433.00
434.00
435.00
436.00
437.00

0.00
0.00
0.00
0.00
0.00

59.82
59.96
60.10
60.24
60.37

52.02
52.14
52.26
52.38
52.50

111.84
112.10
112.36
112.62
112.87

591
592
593
594
595

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

438.00
439.00
440.00
441.00
442.00

0.00
0.00
0.00
0.00
0.00

60.51
60.65
60.79
60.93
61.06

52.62
52.74
52.86
52.98
53.10

113.13
113.39
113.65
113.91
114.16

596
597
598
599
600

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

443.00
444.00
445.00
446.00
447.00

0.00
0.00
0.00
0.00
0.00

61.20
61.34
61.48
61.62
61.75

53.22
53.34
53.46
53.58
53.70

114.42
114.68
114.94
115.20
115.45

601
602
603
604
605

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

448.00
449.00
450.00
451.00
452.00

0.00
0.00
0.00
0.00
0.00

61.89
62.03
62.17
62.31
62.44

53.82
53.94
54.06
54.18
54.30

115.71
115.97
116.23
116.49
116.74

606
607
608
609
610

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

453.00
454.00
455.00
456.00
457.00

0.00
0.00
0.00
0.00
0.00

62.58
62.72
62.86
63.00
63.13

54.42
54.54
54.66
54.78
54.90

117.00
117.26
117.52
117.78
118.03

611
612
613
614
615

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

458.00
459.00
460.00
461.00
462.00

0.00
0.00
0.00
0.00
0.00

63.27
63.41
63.55
63.69
63.82

55.02
55.14
55.26
55.38
55.50

118.29
118.55
118.81
119.07
119.32

616
617
618
619
620

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

463.00
464.00
465.00
466.00
467.00

0.00
0.00
0.00
0.00
0.00

63.96
64.10
64.24
64.38
64.51

55.62
55.74
55.86
55.98
56.10

119.58
119.84
120.10
120.36
120.61

621
622
623
624
625

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

468.00
469.00
470.00
471.00
472.00

0.00
0.00
0.00
0.00
0.00

64.65
64.79
64.93
65.07
65.20

56.22
56.34
56.46
56.58
56.70

120.87
121.13
121.39
121.65
121.90

626
627
628
629
630

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

473.00
474.00
475.00
476.00
477.00

0.00
0.00
0.00
0.00
0.00

65.34
65.48
65.62
65.76
65.89

56.82
56.94
57.06
57.18
57.30

122.16
122.42
122.68
122.94
123.19

Page 17

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter A
Employees
earnings up
to and
including
the UEL

Weekly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

631
632
633
634
635

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

478.00
479.00
480.00
481.00
482.00

0.00
0.00
0.00
0.00
0.00

66.03
66.17
66.31
66.45
66.58

57.42
57.54
57.66
57.78
57.90

123.45
123.71
123.97
124.23
124.48

636
637
638
639
640

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

483.00
484.00
485.00
486.00
487.00

0.00
0.00
0.00
0.00
0.00

66.72
66.86
67.00
67.14
67.27

58.02
58.14
58.26
58.38
58.50

124.74
125.00
125.26
125.52
125.77

641
642
643
644
645

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

488.00
489.00
490.00
491.00
492.00

0.00
0.00
0.00
0.00
0.00

67.41
67.55
67.69
67.83
67.96

58.62
58.74
58.86
58.98
59.10

126.03
126.29
126.55
126.81
127.06

646
647
648
649
650

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

493.00
494.00
495.00
496.00
497.00

0.00
0.00
0.00
0.00
0.00

68.10
68.24
68.38
68.52
68.65

59.22
59.34
59.46
59.58
59.70

127.32
127.58
127.84
128.10
128.35

651
652
653
654
655

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

498.00
499.00
500.00
501.00
502.00

0.00
0.00
0.00
0.00
0.00

68.79
68.93
69.07
69.21
69.34

59.82
59.94
60.06
60.18
60.30

128.61
128.87
129.13
129.39
129.64

656
657
658
659
660

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

503.00
504.00
505.00
506.00
507.00

0.00
0.00
0.00
0.00
0.00

69.48
69.62
69.76
69.90
70.03

60.42
60.54
60.66
60.78
60.90

129.90
130.16
130.42
130.68
130.93

661
662
663
664
665

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

508.00
509.00
510.00
511.00
512.00

0.00
0.00
0.00
0.00
0.00

70.17
70.31
70.45
70.59
70.72

61.02
61.14
61.26
61.38
61.50

131.19
131.45
131.71
131.97
132.22

666
667
668
669
670

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

513.00
514.00
515.00
516.00
517.00

0.00
0.00
0.00
0.00
0.00

70.86
71.00
71.14
71.28
71.41

61.62
61.74
61.86
61.98
62.10

132.48
132.74
133.00
133.26
133.51

671
672
673
674
675

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

518.00
519.00
520.00
521.00
522.00

0.00
0.00
0.00
0.00
0.00

71.55
71.69
71.83
71.97
72.10

62.22
62.34
62.46
62.58
62.70

133.77
134.03
134.29
134.55
134.80

676
677
678
679
680

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

523.00
524.00
525.00
526.00
527.00

0.00
0.00
0.00
0.00
0.00

72.24
72.38
72.52
72.66
72.79

62.82
62.94
63.06
63.18
63.30

135.06
135.32
135.58
135.84
136.09

681
682
683
684
685

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

528.00
529.00
530.00
531.00
532.00

0.00
0.00
0.00
0.00
0.00

72.93
73.07
73.21
73.35
73.48

63.42
63.54
63.66
63.78
63.90

136.35
136.61
136.87
137.13
137.38

Page 18

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Weekly table
Employees
earnings up
to and
including
the UEL

Table letter A

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

686
687
688
689
690

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

533.00
534.00
535.00
536.00
537.00

0.00
0.00
0.00
0.00
0.00

73.62
73.76
73.90
74.04
74.17

64.02
64.14
64.26
64.38
64.50

137.64
137.90
138.16
138.42
138.67

691
692
693
694
695

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

538.00
539.00
540.00
541.00
542.00

0.00
0.00
0.00
0.00
0.00

74.31
74.45
74.59
74.73
74.86

64.62
64.74
64.86
64.98
65.10

138.93
139.19
139.45
139.71
139.96

696
697
698
699
700

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

543.00
544.00
545.00
546.00
547.00

0.00
0.00
0.00
0.00
0.00

75.00
75.14
75.28
75.42
75.55

65.22
65.34
65.46
65.58
65.70

140.22
140.48
140.74
141.00
141.25

701
702
703
704
705

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

548.00
549.00
550.00
551.00
552.00

0.00
0.00
0.00
0.00
0.00

75.69
75.83
75.97
76.11
76.24

65.82
65.94
66.06
66.18
66.30

141.51
141.77
142.03
142.29
142.54

706
707
708
709
710

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

553.00
554.00
555.00
556.00
557.00

0.00
0.00
0.00
0.00
0.00

76.38
76.52
76.66
76.80
76.93

66.42
66.54
66.66
66.78
66.90

142.80
143.06
143.32
143.58
143.83

711
712
713
714
715

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

558.00
559.00
560.00
561.00
562.00

0.00
0.00
0.00
0.00
0.00

77.07
77.21
77.35
77.49
77.62

67.02
67.14
67.26
67.38
67.50

144.09
144.35
144.61
144.87
145.12

716
717
718
719
720

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

563.00
564.00
565.00
566.00
567.00

0.00
0.00
0.00
0.00
0.00

77.76
77.90
78.04
78.18
78.31

67.62
67.74
67.86
67.98
68.10

145.38
145.64
145.90
146.16
146.41

721
722
723
724
725

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

568.00
569.00
570.00
571.00
572.00

0.00
0.00
0.00
0.00
0.00

78.45
78.59
78.73
78.87
79.00

68.22
68.34
68.46
68.58
68.70

146.67
146.93
147.19
147.45
147.70

726
727
728
729
730

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

573.00
574.00
575.00
576.00
577.00

0.00
0.00
0.00
0.00
0.00

79.14
79.28
79.42
79.56
79.69

68.82
68.94
69.06
69.18
69.30

147.96
148.22
148.48
148.74
148.99

731
732
733
734
735

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

578.00
579.00
580.00
581.00
582.00

0.00
0.00
0.00
0.00
0.00

79.83
79.97
80.11
80.25
80.38

69.42
69.54
69.66
69.78
69.90

149.25
149.51
149.77
150.03
150.28

736
737
738
739
740

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

583.00
584.00
585.00
586.00
587.00

0.00
0.00
0.00
0.00
0.00

80.52
80.66
80.80
80.94
81.07

70.02
70.14
70.26
70.38
70.50

150.54
150.80
151.06
151.32
151.57

Page 19

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter A
Employees
earnings up
to and
including
the UEL

Weekly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

741
742
743
744
745

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

588.00
589.00
590.00
591.00
592.00

0.00
0.00
0.00
0.00
0.00

81.21
81.35
81.49
81.63
81.76

70.62
70.74
70.86
70.98
71.10

151.83
152.09
152.35
152.61
152.86

746
747
748
749
750

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

593.00
594.00
595.00
596.00
597.00

0.00
0.00
0.00
0.00
0.00

81.90
82.04
82.18
82.32
82.45

71.22
71.34
71.46
71.58
71.70

153.12
153.38
153.64
153.90
154.15

751
752
753
754
755

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

598.00
599.00
600.00
601.00
602.00

0.00
0.00
0.00
0.00
0.00

82.59
82.73
82.87
83.01
83.14

71.82
71.94
72.06
72.18
72.30

154.41
154.67
154.93
155.19
155.44

756
757
758
759
760

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

603.00
604.00
605.00
606.00
607.00

0.00
0.00
0.00
0.00
0.00

83.28
83.42
83.56
83.70
83.83

72.42
72.54
72.66
72.78
72.90

155.70
155.96
156.22
156.48
156.73

761
762
763
764
765

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

608.00
609.00
610.00
611.00
612.00

0.00
0.00
0.00
0.00
0.00

83.97
84.11
84.25
84.39
84.52

73.02
73.14
73.26
73.38
73.50

156.99
157.25
157.51
157.77
158.02

766
767
768
769
770

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

613.00
614.00
615.00
616.00
617.00

0.00
0.00
0.00
0.00
0.00

84.66
84.80
84.94
85.08
85.15

73.62
73.74
73.86
73.98
74.04

158.28
158.54
158.80
159.06
159.19

771
772
773
774
775

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

617.00
617.00
617.00
617.00
617.00

1.00
2.00
3.00
4.00
5.00

85.36
85.49
85.63
85.77
85.91

74.22
74.34
74.46
74.58
74.70

159.58
159.83
160.09
160.35
160.61

776
777
778
779
780

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

617.00
617.00
617.00
617.00
617.00

6.00
7.00
8.00
9.00
10.00

86.05
86.18
86.32
86.46
86.60

74.82
74.94
75.06
75.18
75.30

160.87
161.12
161.38
161.64
161.90

781
782
783
784
785

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

617.00
617.00
617.00
617.00
617.00

11.00
12.00
13.00
14.00
15.00

86.74
86.87
87.01
87.15
87.29

75.42
75.54
75.66
75.78
75.90

162.16
162.41
162.67
162.93
163.19

786
787
788
789
790

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

617.00
617.00
617.00
617.00
617.00

16.00
17.00
18.00
19.00
20.00

87.43
87.56
87.70
87.84
87.98

76.02
76.14
76.26
76.38
76.50

163.45
163.70
163.96
164.22
164.48

791
792
793
794
795

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

617.00
617.00
617.00
617.00
617.00

21.00
22.00
23.00
24.00
25.00

88.12
88.25
88.39
88.53
88.67

76.62
76.74
76.86
76.98
77.10

164.74
164.99
165.25
165.51
165.77

Page 20

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Weekly table
Employees
earnings up
to and
including
the UEL

Table letter A

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

796
797
798
799
800

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

617.00
617.00
617.00
617.00
617.00

26.00
27.00
28.00
29.00
30.00

88.81
88.94
89.08
89.22
89.36

77.22
77.34
77.46
77.58
77.70

166.03
166.28
166.54
166.80
167.06

801
802
803
804
805

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

617.00
617.00
617.00
617.00
617.00

31.00
32.00
33.00
34.00
35.00

89.50
89.63
89.77
89.91
89.98

77.82
77.94
78.06
78.18
78.24

167.32
167.57
167.83
168.09
168.22

If the employees gross pay is over 805, go to page 66.

Page 21

Monthly table for not contracted-out standard rate contributions

for use from 6 April 2014 to 5 April 2015

Table letter A

Use this table for employees who are age 16 or over

and under State Pension age.

Completing form RT11 Deductions working sheet

or substitute

Do not use this table for:

Enter A 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 employees 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 employees total earnings exceed the UEL,
see page 66.

any tax year other than 201415

married women or widows who have the right to
pay reduced rate employees contributions
(see Table letter B in booklet CA41)
employees who are State Pension age or over
(see Table letter C in booklet CA41)
employees for whom you hold form CA2700
(see Table letter J).

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.

Employees
earnings up
to and
including
the UEL

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

Up to and
including
480.99

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

No NICs liability, make no entries on form RT11

481
485
489
493
497

481
481
481
481
481

0.00
4.00
8.00
12.00
16.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

501
505
509
513
517

481
481
481
481
481

20.00
24.00
28.00
32.00
36.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

521
525
529
533
537

481
481
481
481
481

40.00
44.00
48.00
52.00
56.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

541
545
549
553
557

481
481
481
481
481

60.00
64.00
68.00
72.00
76.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

561
565
569
573
577

481
481
481
481
481

80.00
84.00
88.00
92.00
96.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

Page 22

Monthly table
Employees
earnings up
to and
including
the UEL

Table letter A

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

581
585
589
593
597

481
481
481
481
481

100.00
104.00
108.00
112.00
116.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

601
605
609
613
617

481
481
481
481
481

120.00
124.00
128.00
132.00
136.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

621
625
629
633
637

481
481
481
481
481

140.00
144.00
148.00
152.00
156.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

641
645
649
653
657

481
481
481
481
481

160.00
164.00
168.00
172.00
176.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

661
663
665
669
673

481
481
481
481
481

180.00
182.00
182.00
182.00
182.00

0.00
0.00
2.00
6.00
10.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.55
1.10
1.66

0.00
0.00
0.48
0.96
1.44

0.00
0.00
1.03
2.06
3.10

677
681
685
689
693

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

14.00
18.00
22.00
26.00
30.00

0.00
0.00
0.00
0.00
0.00

2.21
2.76
3.31
3.86
4.42

1.92
2.40
2.88
3.36
3.84

4.13
5.16
6.19
7.22
8.26

697
701
705
709
713

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

34.00
38.00
42.00
46.00
50.00

0.00
0.00
0.00
0.00
0.00

4.97
5.52
6.07
6.62
7.18

4.32
4.80
5.28
5.76
6.24

9.29
10.32
11.35
12.38
13.42

717
721
725
729
733

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

54.00
58.00
62.00
66.00
70.00

0.00
0.00
0.00
0.00
0.00

7.73
8.28
8.83
9.38
9.94

6.72
7.20
7.68
8.16
8.64

14.45
15.48
16.51
17.54
18.58

737
741
745
749
753

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

74.00
78.00
82.00
86.00
90.00

0.00
0.00
0.00
0.00
0.00

10.49
11.04
11.59
12.14
12.70

9.12
9.60
10.08
10.56
11.04

19.61
20.64
21.67
22.70
23.74

757
761
765
769
773

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

94.00
98.00
102.00
106.00
110.00

0.00
0.00
0.00
0.00
0.00

13.25
13.80
14.35
14.90
15.46

11.52
12.00
12.48
12.96
13.44

24.77
25.80
26.83
27.86
28.90

777
781
785
789
793

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

114.00
118.00
122.00
126.00
130.00

0.00
0.00
0.00
0.00
0.00

16.01
16.56
17.11
17.66
18.22

13.92
14.40
14.88
15.36
15.84

29.93
30.96
31.99
33.02
34.06

Page 23

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter A
Employees
earnings up
to and
including
the UEL

Monthly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

797
801
805
809
813

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

134.00
138.00
142.00
146.00
150.00

0.00
0.00
0.00
0.00
0.00

18.77
19.32
19.87
20.42
20.98

16.32
16.80
17.28
17.76
18.24

35.09
36.12
37.15
38.18
39.22

817
821
825
829
833

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

154.00
158.00
162.00
166.00
170.00

0.00
0.00
0.00
0.00
0.00

21.53
22.08
22.63
23.18
23.74

18.72
19.20
19.68
20.16
20.64

40.25
41.28
42.31
43.34
44.38

837
841
845
849
853

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

174.00
178.00
182.00
186.00
190.00

0.00
0.00
0.00
0.00
0.00

24.29
24.84
25.39
25.94
26.50

21.12
21.60
22.08
22.56
23.04

45.41
46.44
47.47
48.50
49.54

857
861
865
869
873

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

194.00
198.00
202.00
206.00
210.00

0.00
0.00
0.00
0.00
0.00

27.05
27.60
28.15
28.70
29.26

23.52
24.00
24.48
24.96
25.44

50.57
51.60
52.63
53.66
54.70

877
881
885
889
893

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

214.00
218.00
222.00
226.00
230.00

0.00
0.00
0.00
0.00
0.00

29.81
30.36
30.91
31.46
32.02

25.92
26.40
26.88
27.36
27.84

55.73
56.76
57.79
58.82
59.86

897
901
905
909
913

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

234.00
238.00
242.00
246.00
250.00

0.00
0.00
0.00
0.00
0.00

32.57
33.12
33.67
34.22
34.78

28.32
28.80
29.28
29.76
30.24

60.89
61.92
62.95
63.98
65.02

917
921
925
929
933

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

254.00
258.00
262.00
266.00
270.00

0.00
0.00
0.00
0.00
0.00

35.33
35.88
36.43
36.98
37.54

30.72
31.20
31.68
32.16
32.64

66.05
67.08
68.11
69.14
70.18

937
941
945
949
953

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

274.00
278.00
282.00
286.00
290.00

0.00
0.00
0.00
0.00
0.00

38.09
38.64
39.19
39.74
40.30

33.12
33.60
34.08
34.56
35.04

71.21
72.24
73.27
74.30
75.34

957
961
965
969
973

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

294.00
298.00
302.00
306.00
310.00

0.00
0.00
0.00
0.00
0.00

40.85
41.40
41.95
42.50
43.06

35.52
36.00
36.48
36.96
37.44

76.37
77.40
78.43
79.46
80.50

977
981
985
989
993

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

314.00
318.00
322.00
326.00
330.00

0.00
0.00
0.00
0.00
0.00

43.61
44.16
44.71
45.26
45.82

37.92
38.40
38.88
39.36
39.84

81.53
82.56
83.59
84.62
85.66

997
1001
1005
1009
1013

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

334.00
338.00
342.00
346.00
350.00

0.00
0.00
0.00
0.00
0.00

46.37
46.92
47.47
48.02
48.58

40.32
40.80
41.28
41.76
42.24

86.69
87.72
88.75
89.78
90.82

Page 24

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Monthly table
Employees
earnings up
to and
including
the UEL

Table letter A

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

1017
1021
1025
1029
1033

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

354.00
358.00
362.00
366.00
370.00

0.00
0.00
0.00
0.00
0.00

49.13
49.68
50.23
50.78
51.34

42.72
43.20
43.68
44.16
44.64

91.85
92.88
93.91
94.94
95.98

1037
1041
1045
1049
1053

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

374.00
378.00
382.00
386.00
390.00

0.00
0.00
0.00
0.00
0.00

51.89
52.44
52.99
53.54
54.10

45.12
45.60
46.08
46.56
47.04

97.01
98.04
99.07
100.10
101.14

1057
1061
1065
1069
1073

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

394.00
398.00
402.00
406.00
410.00

0.00
0.00
0.00
0.00
0.00

54.65
55.20
55.75
56.30
56.86

47.52
48.00
48.48
48.96
49.44

102.17
103.20
104.23
105.26
106.30

1077
1081
1085
1089
1093

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

414.00
418.00
422.00
426.00
430.00

0.00
0.00
0.00
0.00
0.00

57.41
57.96
58.51
59.06
59.62

49.92
50.40
50.88
51.36
51.84

107.33
108.36
109.39
110.42
111.46

1097
1101
1105
1109
1113

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

434.00
438.00
442.00
446.00
450.00

0.00
0.00
0.00
0.00
0.00

60.17
60.72
61.27
61.82
62.38

52.32
52.80
53.28
53.76
54.24

112.49
113.52
114.55
115.58
116.62

1117
1121
1125
1129
1133

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

454.00
458.00
462.00
466.00
470.00

0.00
0.00
0.00
0.00
0.00

62.93
63.48
64.03
64.58
65.14

54.72
55.20
55.68
56.16
56.64

117.65
118.68
119.71
120.74
121.78

1137
1141
1145
1149
1153

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

474.00
478.00
482.00
486.00
490.00

0.00
0.00
0.00
0.00
0.00

65.69
66.24
66.79
67.34
67.90

57.12
57.60
58.08
58.56
59.04

122.81
123.84
124.87
125.90
126.94

1157
1161
1165
1169
1173

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

494.00
498.00
502.00
506.00
510.00

0.00
0.00
0.00
0.00
0.00

68.45
69.00
69.55
70.10
70.66

59.52
60.00
60.48
60.96
61.44

127.97
129.00
130.03
131.06
132.10

1177
1181
1185
1189
1193

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

514.00
518.00
522.00
526.00
530.00

0.00
0.00
0.00
0.00
0.00

71.21
71.76
72.31
72.86
73.42

61.92
62.40
62.88
63.36
63.84

133.13
134.16
135.19
136.22
137.26

1197
1201
1205
1209
1213

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

534.00
538.00
542.00
546.00
550.00

0.00
0.00
0.00
0.00
0.00

73.97
74.52
75.07
75.62
76.18

64.32
64.80
65.28
65.76
66.24

138.29
139.32
140.35
141.38
142.42

1217
1221
1225
1229
1233

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

554.00
558.00
562.00
566.00
570.00

0.00
0.00
0.00
0.00
0.00

76.73
77.28
77.83
78.38
78.94

66.72
67.20
67.68
68.16
68.64

143.45
144.48
145.51
146.54
147.58

Page 25

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter A
Employees
earnings up
to and
including
the UEL

Monthly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

1237
1241
1245
1249
1253

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

574.00
578.00
582.00
586.00
590.00

0.00
0.00
0.00
0.00
0.00

79.49
80.04
80.59
81.14
81.70

69.12
69.60
70.08
70.56
71.04

148.61
149.64
150.67
151.70
152.74

1257
1261
1265
1269
1273

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

594.00
598.00
602.00
606.00
610.00

0.00
0.00
0.00
0.00
0.00

82.25
82.80
83.35
83.90
84.46

71.52
72.00
72.48
72.96
73.44

153.77
154.80
155.83
156.86
157.90

1277
1281
1285
1289
1293

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

614.00
618.00
622.00
626.00
630.00

0.00
0.00
0.00
0.00
0.00

85.01
85.56
86.11
86.66
87.22

73.92
74.40
74.88
75.36
75.84

158.93
159.96
160.99
162.02
163.06

1297
1301
1305
1309
1313

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

634.00
638.00
642.00
646.00
650.00

0.00
0.00
0.00
0.00
0.00

87.77
88.32
88.87
89.42
89.98

76.32
76.80
77.28
77.76
78.24

164.09
165.12
166.15
167.18
168.22

1317
1321
1325
1329
1333

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

654.00
658.00
662.00
666.00
670.00

0.00
0.00
0.00
0.00
0.00

90.53
91.08
91.63
92.18
92.74

78.72
79.20
79.68
80.16
80.64

169.25
170.28
171.31
172.34
173.38

1337
1341
1345
1349
1353

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

674.00
678.00
682.00
686.00
690.00

0.00
0.00
0.00
0.00
0.00

93.29
93.84
94.39
94.94
95.50

81.12
81.60
82.08
82.56
83.04

174.41
175.44
176.47
177.50
178.54

1357
1361
1365
1369
1373

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

694.00
698.00
702.00
706.00
710.00

0.00
0.00
0.00
0.00
0.00

96.05
96.60
97.15
97.70
98.26

83.52
84.00
84.48
84.96
85.44

179.57
180.60
181.63
182.66
183.70

1377
1381
1385
1389
1393

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

714.00
718.00
722.00
726.00
730.00

0.00
0.00
0.00
0.00
0.00

98.81
99.36
99.91
100.46
101.02

85.92
86.40
86.88
87.36
87.84

184.73
185.76
186.79
187.82
188.86

1397
1401
1405
1409
1413

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

734.00
738.00
742.00
746.00
750.00

0.00
0.00
0.00
0.00
0.00

101.57
102.12
102.67
103.22
103.78

88.32
88.80
89.28
89.76
90.24

189.89
190.92
191.95
192.98
194.02

1417
1421
1425
1429
1433

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

754.00
758.00
762.00
766.00
770.00

0.00
0.00
0.00
0.00
0.00

104.33
104.88
105.43
105.98
106.54

90.72
91.20
91.68
92.16
92.64

195.05
196.08
197.11
198.14
199.18

1437
1441
1445
1449
1453

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

774.00
778.00
782.00
786.00
790.00

0.00
0.00
0.00
0.00
0.00

107.09
107.64
108.19
108.74
109.30

93.12
93.60
94.08
94.56
95.04

200.21
201.24
202.27
203.30
204.34

Page 26

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Monthly table
Employees
earnings up
to and
including
the UEL

Table letter A

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

1457
1461
1465
1469
1473

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

794.00
798.00
802.00
806.00
810.00

0.00
0.00
0.00
0.00
0.00

109.85
110.40
110.95
111.50
112.06

95.52
96.00
96.48
96.96
97.44

205.37
206.40
207.43
208.46
209.50

1477
1481
1485
1489
1493

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

814.00
818.00
822.00
826.00
830.00

0.00
0.00
0.00
0.00
0.00

112.61
113.16
113.71
114.26
114.82

97.92
98.40
98.88
99.36
99.84

210.53
211.56
212.59
213.62
214.66

1497
1501
1505
1509
1513

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

834.00
838.00
842.00
846.00
850.00

0.00
0.00
0.00
0.00
0.00

115.37
115.92
116.47
117.02
117.58

100.32
100.80
101.28
101.76
102.24

215.69
216.72
217.75
218.78
219.82

1517
1521
1525
1529
1533

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

854.00
858.00
862.00
866.00
870.00

0.00
0.00
0.00
0.00
0.00

118.13
118.68
119.23
119.78
120.34

102.72
103.20
103.68
104.16
104.64

220.85
221.88
222.91
223.94
224.98

1537
1541
1545
1549
1553

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

874.00
878.00
882.00
886.00
890.00

0.00
0.00
0.00
0.00
0.00

120.89
121.44
121.99
122.54
123.10

105.12
105.60
106.08
106.56
107.04

226.01
227.04
228.07
229.10
230.14

1557
1561
1565
1569
1573

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

894.00
898.00
902.00
906.00
910.00

0.00
0.00
0.00
0.00
0.00

123.65
124.20
124.75
125.30
125.86

107.52
108.00
108.48
108.96
109.44

231.17
232.20
233.23
234.26
235.30

1577
1581
1585
1589
1593

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

914.00
918.00
922.00
926.00
930.00

0.00
0.00
0.00
0.00
0.00

126.41
126.96
127.51
128.06
128.62

109.92
110.40
110.88
111.36
111.84

236.33
237.36
238.39
239.42
240.46

1597
1601
1605
1609
1613

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

934.00
938.00
942.00
946.00
950.00

0.00
0.00
0.00
0.00
0.00

129.17
129.72
130.27
130.82
131.38

112.32
112.80
113.28
113.76
114.24

241.49
242.52
243.55
244.58
245.62

1617
1621
1625
1629
1633

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

954.00
958.00
962.00
966.00
970.00

0.00
0.00
0.00
0.00
0.00

131.93
132.48
133.03
133.58
134.14

114.72
115.20
115.68
116.16
116.64

246.65
247.68
248.71
249.74
250.78

1637
1641
1645
1649
1653

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

974.00
978.00
982.00
986.00
990.00

0.00
0.00
0.00
0.00
0.00

134.69
135.24
135.79
136.34
136.90

117.12
117.60
118.08
118.56
119.04

251.81
252.84
253.87
254.90
255.94

1657
1661
1665
1669
1673

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

994.00
998.00
1002.00
1006.00
1010.00

0.00
0.00
0.00
0.00
0.00

137.45
138.00
138.55
139.10
139.66

119.52
120.00
120.48
120.96
121.44

256.97
258.00
259.03
260.06
261.10

Page 27

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter A
Employees
earnings up
to and
including
the UEL

Monthly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

1677
1681
1685
1689
1693

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1014.00
1018.00
1022.00
1026.00
1030.00

0.00
0.00
0.00
0.00
0.00

140.21
140.76
141.31
141.86
142.42

121.92
122.40
122.88
123.36
123.84

262.13
263.16
264.19
265.22
266.26

1697
1701
1705
1709
1713

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1034.00
1038.00
1042.00
1046.00
1050.00

0.00
0.00
0.00
0.00
0.00

142.97
143.52
144.07
144.62
145.18

124.32
124.80
125.28
125.76
126.24

267.29
268.32
269.35
270.38
271.42

1717
1721
1725
1729
1733

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1054.00
1058.00
1062.00
1066.00
1070.00

0.00
0.00
0.00
0.00
0.00

145.73
146.28
146.83
147.38
147.94

126.72
127.20
127.68
128.16
128.64

272.45
273.48
274.51
275.54
276.58

1737
1741
1745
1749
1753

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1074.00
1078.00
1082.00
1086.00
1090.00

0.00
0.00
0.00
0.00
0.00

148.49
149.04
149.59
150.14
150.70

129.12
129.60
130.08
130.56
131.04

277.61
278.64
279.67
280.70
281.74

1757
1761
1765
1769
1773

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1094.00
1098.00
1102.00
1106.00
1110.00

0.00
0.00
0.00
0.00
0.00

151.25
151.80
152.35
152.90
153.46

131.52
132.00
132.48
132.96
133.44

282.77
283.80
284.83
285.86
286.90

1777
1781
1785
1789
1793

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1114.00
1118.00
1122.00
1126.00
1130.00

0.00
0.00
0.00
0.00
0.00

154.01
154.56
155.11
155.66
156.22

133.92
134.40
134.88
135.36
135.84

287.93
288.96
289.99
291.02
292.06

1797
1801
1805
1809
1813

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1134.00
1138.00
1142.00
1146.00
1150.00

0.00
0.00
0.00
0.00
0.00

156.77
157.32
157.87
158.42
158.98

136.32
136.80
137.28
137.76
138.24

293.09
294.12
295.15
296.18
297.22

1817
1821
1825
1829
1833

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1154.00
1158.00
1162.00
1166.00
1170.00

0.00
0.00
0.00
0.00
0.00

159.53
160.08
160.63
161.18
161.74

138.72
139.20
139.68
140.16
140.64

298.25
299.28
300.31
301.34
302.38

1837
1841
1845
1849
1853

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1174.00
1178.00
1182.00
1186.00
1190.00

0.00
0.00
0.00
0.00
0.00

162.29
162.84
163.39
163.94
164.50

141.12
141.60
142.08
142.56
143.04

303.41
304.44
305.47
306.50
307.54

1857
1861
1865
1869
1873

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1194.00
1198.00
1202.00
1206.00
1210.00

0.00
0.00
0.00
0.00
0.00

165.05
165.60
166.15
166.70
167.26

143.52
144.00
144.48
144.96
145.44

308.57
309.60
310.63
311.66
312.70

1877
1881
1885
1889
1893

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1214.00
1218.00
1222.00
1226.00
1230.00

0.00
0.00
0.00
0.00
0.00

167.81
168.36
168.91
169.46
170.02

145.92
146.40
146.88
147.36
147.84

313.73
314.76
315.79
316.82
317.86

Page 28

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Monthly table
Employees
earnings up
to and
including
the UEL

Table letter A

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

1897
1901
1905
1909
1913

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1234.00
1238.00
1242.00
1246.00
1250.00

0.00
0.00
0.00
0.00
0.00

170.57
171.12
171.67
172.22
172.78

148.32
148.80
149.28
149.76
150.24

318.89
319.92
320.95
321.98
323.02

1917
1921
1925
1929
1933

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1254.00
1258.00
1262.00
1266.00
1270.00

0.00
0.00
0.00
0.00
0.00

173.33
173.88
174.43
174.98
175.54

150.72
151.20
151.68
152.16
152.64

324.05
325.08
326.11
327.14
328.18

1937
1941
1945
1949
1953

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1274.00
1278.00
1282.00
1286.00
1290.00

0.00
0.00
0.00
0.00
0.00

176.09
176.64
177.19
177.74
178.30

153.12
153.60
154.08
154.56
155.04

329.21
330.24
331.27
332.30
333.34

1957
1961
1965
1969
1973

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1294.00
1298.00
1302.00
1306.00
1310.00

0.00
0.00
0.00
0.00
0.00

178.85
179.40
179.95
180.50
181.06

155.52
156.00
156.48
156.96
157.44

334.37
335.40
336.43
337.46
338.50

1977
1981
1985
1989
1993

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1314.00
1318.00
1322.00
1326.00
1330.00

0.00
0.00
0.00
0.00
0.00

181.61
182.16
182.71
183.26
183.82

157.92
158.40
158.88
159.36
159.84

339.53
340.56
341.59
342.62
343.66

1997
2001
2005
2009
2013

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1334.00
1338.00
1342.00
1346.00
1350.00

0.00
0.00
0.00
0.00
0.00

184.37
184.92
185.47
186.02
186.58

160.32
160.80
161.28
161.76
162.24

344.69
345.72
346.75
347.78
348.82

2017
2021
2025
2029
2033

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1354.00
1358.00
1362.00
1366.00
1370.00

0.00
0.00
0.00
0.00
0.00

187.13
187.68
188.23
188.78
189.34

162.72
163.20
163.68
164.16
164.64

349.85
350.88
351.91
352.94
353.98

2037
2041
2045
2049
2053

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1374.00
1378.00
1382.00
1386.00
1390.00

0.00
0.00
0.00
0.00
0.00

189.89
190.44
190.99
191.54
192.10

165.12
165.60
166.08
166.56
167.04

355.01
356.04
357.07
358.10
359.14

2057
2061
2065
2069
2073

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1394.00
1398.00
1402.00
1406.00
1410.00

0.00
0.00
0.00
0.00
0.00

192.65
193.20
193.75
194.30
194.86

167.52
168.00
168.48
168.96
169.44

360.17
361.20
362.23
363.26
364.30

2077
2081
2085
2089
2093

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1414.00
1418.00
1422.00
1426.00
1430.00

0.00
0.00
0.00
0.00
0.00

195.41
195.96
196.51
197.06
197.62

169.92
170.40
170.88
171.36
171.84

365.33
366.36
367.39
368.42
369.46

2097
2101
2105
2109
2113

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1434.00
1438.00
1442.00
1446.00
1450.00

0.00
0.00
0.00
0.00
0.00

198.17
198.72
199.27
199.82
200.38

172.32
172.80
173.28
173.76
174.24

370.49
371.52
372.55
373.58
374.62

Page 29

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter A
Employees
earnings up
to and
including
the UEL

Monthly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

2117
2121
2125
2129
2133

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1454.00
1458.00
1462.00
1466.00
1470.00

0.00
0.00
0.00
0.00
0.00

200.93
201.48
202.03
202.58
203.14

174.72
175.20
175.68
176.16
176.64

375.65
376.68
377.71
378.74
379.78

2137
2141
2145
2149
2153

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1474.00
1478.00
1482.00
1486.00
1490.00

0.00
0.00
0.00
0.00
0.00

203.69
204.24
204.79
205.34
205.90

177.12
177.60
178.08
178.56
179.04

380.81
381.84
382.87
383.90
384.94

2157
2161
2165
2169
2173

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1494.00
1498.00
1502.00
1506.00
1510.00

0.00
0.00
0.00
0.00
0.00

206.45
207.00
207.55
208.10
208.66

179.52
180.00
180.48
180.96
181.44

385.97
387.00
388.03
389.06
390.10

2177
2181
2185
2189
2193

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1514.00
1518.00
1522.00
1526.00
1530.00

0.00
0.00
0.00
0.00
0.00

209.21
209.76
210.31
210.86
211.42

181.92
182.40
182.88
183.36
183.84

391.13
392.16
393.19
394.22
395.26

2197
2201
2205
2209
2213

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1534.00
1538.00
1542.00
1546.00
1550.00

0.00
0.00
0.00
0.00
0.00

211.97
212.52
213.07
213.62
214.18

184.32
184.80
185.28
185.76
186.24

396.29
397.32
398.35
399.38
400.42

2217
2221
2225
2229
2233

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1554.00
1558.00
1562.00
1566.00
1570.00

0.00
0.00
0.00
0.00
0.00

214.73
215.28
215.83
216.38
216.94

186.72
187.20
187.68
188.16
188.64

401.45
402.48
403.51
404.54
405.58

2237
2241
2245
2249
2253

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1574.00
1578.00
1582.00
1586.00
1590.00

0.00
0.00
0.00
0.00
0.00

217.49
218.04
218.59
219.14
219.70

189.12
189.60
190.08
190.56
191.04

406.61
407.64
408.67
409.70
410.74

2257
2261
2265
2269
2273

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1594.00
1598.00
1602.00
1606.00
1610.00

0.00
0.00
0.00
0.00
0.00

220.25
220.80
221.35
221.90
222.46

191.52
192.00
192.48
192.96
193.44

411.77
412.80
413.83
414.86
415.90

2277
2281
2285
2289
2293

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1614.00
1618.00
1622.00
1626.00
1630.00

0.00
0.00
0.00
0.00
0.00

223.01
223.56
224.11
224.66
225.22

193.92
194.40
194.88
195.36
195.84

416.93
417.96
418.99
420.02
421.06

2297
2301
2305
2309
2313

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1634.00
1638.00
1642.00
1646.00
1650.00

0.00
0.00
0.00
0.00
0.00

225.77
226.32
226.87
227.42
227.98

196.32
196.80
197.28
197.76
198.24

422.09
423.12
424.15
425.18
426.22

2317
2321
2325
2329
2333

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1654.00
1658.00
1662.00
1666.00
1670.00

0.00
0.00
0.00
0.00
0.00

228.53
229.08
229.63
230.18
230.74

198.72
199.20
199.68
200.16
200.64

427.25
428.28
429.31
430.34
431.38

Page 30

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Monthly table
Employees
earnings up
to and
including
the UEL

Table letter A

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

2337
2341
2345
2349
2353

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1674.00
1678.00
1682.00
1686.00
1690.00

0.00
0.00
0.00
0.00
0.00

231.29
231.84
232.39
232.94
233.50

201.12
201.60
202.08
202.56
203.04

432.41
433.44
434.47
435.50
436.54

2357
2361
2365
2369
2373

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1694.00
1698.00
1702.00
1706.00
1710.00

0.00
0.00
0.00
0.00
0.00

234.05
234.60
235.15
235.70
236.26

203.52
204.00
204.48
204.96
205.44

437.57
438.60
439.63
440.66
441.70

2377
2381
2385
2389
2393

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1714.00
1718.00
1722.00
1726.00
1730.00

0.00
0.00
0.00
0.00
0.00

236.81
237.36
237.91
238.46
239.02

205.92
206.40
206.88
207.36
207.84

442.73
443.76
444.79
445.82
446.86

2397
2401
2405
2409
2413

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1734.00
1738.00
1742.00
1746.00
1750.00

0.00
0.00
0.00
0.00
0.00

239.57
240.12
240.67
241.22
241.78

208.32
208.80
209.28
209.76
210.24

447.89
448.92
449.95
450.98
452.02

2417
2421
2425
2429
2433

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1754.00
1758.00
1762.00
1766.00
1770.00

0.00
0.00
0.00
0.00
0.00

242.33
242.88
243.43
243.98
244.54

210.72
211.20
211.68
212.16
212.64

453.05
454.08
455.11
456.14
457.18

2437
2441
2445
2449
2453

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1774.00
1778.00
1782.00
1786.00
1790.00

0.00
0.00
0.00
0.00
0.00

245.09
245.64
246.19
246.74
247.30

213.12
213.60
214.08
214.56
215.04

458.21
459.24
460.27
461.30
462.34

2457
2461
2465
2469
2473

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1794.00
1798.00
1802.00
1806.00
1810.00

0.00
0.00
0.00
0.00
0.00

247.85
248.40
248.95
249.50
250.06

215.52
216.00
216.48
216.96
217.44

463.37
464.40
465.43
466.46
467.50

2477
2481
2485
2489
2493

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1814.00
1818.00
1822.00
1826.00
1830.00

0.00
0.00
0.00
0.00
0.00

250.61
251.16
251.71
252.26
252.82

217.92
218.40
218.88
219.36
219.84

468.53
469.56
470.59
471.62
472.66

2497
2501
2505
2509
2513

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1834.00
1838.00
1842.00
1846.00
1850.00

0.00
0.00
0.00
0.00
0.00

253.37
253.92
254.47
255.02
255.58

220.32
220.80
221.28
221.76
222.24

473.69
474.72
475.75
476.78
477.82

2517
2521
2525
2529
2533

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1854.00
1858.00
1862.00
1866.00
1870.00

0.00
0.00
0.00
0.00
0.00

256.13
256.68
257.23
257.78
258.34

222.72
223.20
223.68
224.16
224.64

478.85
479.88
480.91
481.94
482.98

2537
2541
2545
2549
2553

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1874.00
1878.00
1882.00
1886.00
1890.00

0.00
0.00
0.00
0.00
0.00

258.89
259.44
259.99
260.54
261.10

225.12
225.60
226.08
226.56
227.04

484.01
485.04
486.07
487.10
488.14

Page 31

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter A
Employees
earnings up
to and
including
the UEL

Monthly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

2557
2561
2565
2569
2573

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1894.00
1898.00
1902.00
1906.00
1910.00

0.00
0.00
0.00
0.00
0.00

261.65
262.20
262.75
263.30
263.86

227.52
228.00
228.48
228.96
229.44

489.17
490.20
491.23
492.26
493.30

2577
2581
2585
2589
2593

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1914.00
1918.00
1922.00
1926.00
1930.00

0.00
0.00
0.00
0.00
0.00

264.41
264.96
265.51
266.06
266.62

229.92
230.40
230.88
231.36
231.84

494.33
495.36
496.39
497.42
498.46

2597
2601
2605
2609
2613

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1934.00
1938.00
1942.00
1946.00
1950.00

0.00
0.00
0.00
0.00
0.00

267.17
267.72
268.27
268.82
269.38

232.32
232.80
233.28
233.76
234.24

499.49
500.52
501.55
502.58
503.62

2617
2621
2625
2629
2633

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1954.00
1958.00
1962.00
1966.00
1970.00

0.00
0.00
0.00
0.00
0.00

269.93
270.48
271.03
271.58
272.14

234.72
235.20
235.68
236.16
236.64

504.65
505.68
506.71
507.74
508.78

2637
2641
2645
2649
2653

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1974.00
1978.00
1982.00
1986.00
1990.00

0.00
0.00
0.00
0.00
0.00

272.69
273.24
273.79
274.34
274.90

237.12
237.60
238.08
238.56
239.04

509.81
510.84
511.87
512.90
513.94

2657
2661
2665
2669
2673

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1994.00
1998.00
2002.00
2006.00
2010.00

0.00
0.00
0.00
0.00
0.00

275.45
276.00
276.55
277.10
277.66

239.52
240.00
240.48
240.96
241.44

514.97
516.00
517.03
518.06
519.10

2677
2681
2685
2689
2693

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2014.00
2018.00
2022.00
2026.00
2030.00

0.00
0.00
0.00
0.00
0.00

278.21
278.76
279.31
279.86
280.42

241.92
242.40
242.88
243.36
243.84

520.13
521.16
522.19
523.22
524.26

2697
2701
2705
2709
2713

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2034.00
2038.00
2042.00
2046.00
2050.00

0.00
0.00
0.00
0.00
0.00

280.97
281.52
282.07
282.62
283.18

244.32
244.80
245.28
245.76
246.24

525.29
526.32
527.35
528.38
529.42

2717
2721
2725
2729
2733

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2054.00
2058.00
2062.00
2066.00
2070.00

0.00
0.00
0.00
0.00
0.00

283.73
284.28
284.83
285.38
285.94

246.72
247.20
247.68
248.16
248.64

530.45
531.48
532.51
533.54
534.58

2737
2741
2745
2749
2753

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2074.00
2078.00
2082.00
2086.00
2090.00

0.00
0.00
0.00
0.00
0.00

286.49
287.04
287.59
288.14
288.70

249.12
249.60
250.08
250.56
251.04

535.61
536.64
537.67
538.70
539.74

2757
2761
2765
2769
2773

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2094.00
2098.00
2102.00
2106.00
2110.00

0.00
0.00
0.00
0.00
0.00

289.25
289.80
290.35
290.90
291.46

251.52
252.00
252.48
252.96
253.44

540.77
541.80
542.83
543.86
544.90

Page 32

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Monthly table
Employees
earnings up
to and
including
the UEL

Table letter A

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

2777
2781
2785
2789
2793

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2114.00
2118.00
2122.00
2126.00
2130.00

0.00
0.00
0.00
0.00
0.00

292.01
292.56
293.11
293.66
294.22

253.92
254.40
254.88
255.36
255.84

545.93
546.96
547.99
549.02
550.06

2797
2801
2805
2809
2813

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2134.00
2138.00
2142.00
2146.00
2150.00

0.00
0.00
0.00
0.00
0.00

294.77
295.32
295.87
296.42
296.98

256.32
256.80
257.28
257.76
258.24

551.09
552.12
553.15
554.18
555.22

2817
2821
2825
2829
2833

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2154.00
2158.00
2162.00
2166.00
2170.00

0.00
0.00
0.00
0.00
0.00

297.53
298.08
298.63
299.18
299.74

258.72
259.20
259.68
260.16
260.64

556.25
557.28
558.31
559.34
560.38

2837
2841
2845
2849
2853

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2174.00
2178.00
2182.00
2186.00
2190.00

0.00
0.00
0.00
0.00
0.00

300.29
300.84
301.39
301.94
302.50

261.12
261.60
262.08
262.56
263.04

561.41
562.44
563.47
564.50
565.54

2857
2861
2865
2869
2873

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2194.00
2198.00
2202.00
2206.00
2210.00

0.00
0.00
0.00
0.00
0.00

303.05
303.60
304.15
304.70
305.26

263.52
264.00
264.48
264.96
265.44

566.57
567.60
568.63
569.66
570.70

2877
2881
2885
2889
2893

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2214.00
2218.00
2222.00
2226.00
2230.00

0.00
0.00
0.00
0.00
0.00

305.81
306.36
306.91
307.46
308.02

265.92
266.40
266.88
267.36
267.84

571.73
572.76
573.79
574.82
575.86

2897
2901
2905
2909
2913

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2234.00
2238.00
2242.00
2246.00
2250.00

0.00
0.00
0.00
0.00
0.00

308.57
309.12
309.67
310.22
310.78

268.32
268.80
269.28
269.76
270.24

576.89
577.92
578.95
579.98
581.02

2917
2921
2925
2929
2933

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2254.00
2258.00
2262.00
2266.00
2270.00

0.00
0.00
0.00
0.00
0.00

311.33
311.88
312.43
312.98
313.54

270.72
271.20
271.68
272.16
272.64

582.05
583.08
584.11
585.14
586.18

2937
2941
2945
2949
2953

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2274.00
2278.00
2282.00
2286.00
2290.00

0.00
0.00
0.00
0.00
0.00

314.09
314.64
315.19
315.74
316.30

273.12
273.60
274.08
274.56
275.04

587.21
588.24
589.27
590.30
591.34

2957
2961
2965
2969
2973

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2294.00
2298.00
2302.00
2306.00
2310.00

0.00
0.00
0.00
0.00
0.00

316.85
317.40
317.95
318.50
319.06

275.52
276.00
276.48
276.96
277.44

592.37
593.40
594.43
595.46
596.50

2977
2981
2985
2989
2993

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2314.00
2318.00
2322.00
2326.00
2330.00

0.00
0.00
0.00
0.00
0.00

319.61
320.16
320.71
321.26
321.82

277.92
278.40
278.88
279.36
279.84

597.53
598.56
599.59
600.62
601.66

Page 33

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter A
Employees
earnings up
to and
including
the UEL

Monthly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

2997
3001
3005
3009
3013

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2334.00
2338.00
2342.00
2346.00
2350.00

0.00
0.00
0.00
0.00
0.00

322.37
322.92
323.47
324.02
324.58

280.32
280.80
281.28
281.76
282.24

602.69
603.72
604.75
605.78
606.82

3017
3021
3025
3029
3033

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2354.00
2358.00
2362.00
2366.00
2370.00

0.00
0.00
0.00
0.00
0.00

325.13
325.68
326.23
326.78
327.34

282.72
283.20
283.68
284.16
284.64

607.85
608.88
609.91
610.94
611.98

3037
3041
3045
3049
3053

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2374.00
2378.00
2382.00
2386.00
2390.00

0.00
0.00
0.00
0.00
0.00

327.89
328.44
328.99
329.54
330.10

285.12
285.60
286.08
286.56
287.04

613.01
614.04
615.07
616.10
617.14

3057
3061
3065
3069
3073

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2394.00
2398.00
2402.00
2406.00
2410.00

0.00
0.00
0.00
0.00
0.00

330.65
331.20
331.75
332.30
332.86

287.52
288.00
288.48
288.96
289.44

618.17
619.20
620.23
621.26
622.30

3077
3081
3085
3089
3093

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2414.00
2418.00
2422.00
2426.00
2430.00

0.00
0.00
0.00
0.00
0.00

333.41
333.96
334.51
335.06
335.62

289.92
290.40
290.88
291.36
291.84

623.33
624.36
625.39
626.42
627.46

3097
3101
3105
3109
3113

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2434.00
2438.00
2442.00
2446.00
2450.00

0.00
0.00
0.00
0.00
0.00

336.17
336.72
337.27
337.82
338.38

292.32
292.80
293.28
293.76
294.24

628.49
629.52
630.55
631.58
632.62

3117
3121
3125
3129
3133

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2454.00
2458.00
2462.00
2466.00
2470.00

0.00
0.00
0.00
0.00
0.00

338.93
339.48
340.03
340.58
341.14

294.72
295.20
295.68
296.16
296.64

633.65
634.68
635.71
636.74
637.78

3137
3141
3145
3149
3153

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2474.00
2478.00
2482.00
2486.00
2490.00

0.00
0.00
0.00
0.00
0.00

341.69
342.24
342.79
343.34
343.90

297.12
297.60
298.08
298.56
299.04

638.81
639.84
640.87
641.90
642.94

3157
3161
3165
3169
3173

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2494.00
2498.00
2502.00
2506.00
2510.00

0.00
0.00
0.00
0.00
0.00

344.45
345.00
345.55
346.10
346.66

299.52
300.00
300.48
300.96
301.44

643.97
645.00
646.03
647.06
648.10

3177
3181
3185
3189
3193

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2514.00
2518.00
2522.00
2526.00
2530.00

0.00
0.00
0.00
0.00
0.00

347.21
347.76
348.31
348.86
349.42

301.92
302.40
302.88
303.36
303.84

649.13
650.16
651.19
652.22
653.26

3197
3201
3205
3209
3213

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2534.00
2538.00
2542.00
2546.00
2550.00

0.00
0.00
0.00
0.00
0.00

349.97
350.52
351.07
351.62
352.18

304.32
304.80
305.28
305.76
306.24

654.29
655.32
656.35
657.38
658.42

Page 34

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Monthly table
Employees
earnings up
to and
including
the UEL

Table letter A

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

3217
3221
3225
3229
3233

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2554.00
2558.00
2562.00
2566.00
2570.00

0.00
0.00
0.00
0.00
0.00

352.73
353.28
353.83
354.38
354.94

306.72
307.20
307.68
308.16
308.64

659.45
660.48
661.51
662.54
663.58

3237
3241
3245
3249
3253

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2574.00
2578.00
2582.00
2586.00
2590.00

0.00
0.00
0.00
0.00
0.00

355.49
356.04
356.59
357.14
357.70

309.12
309.60
310.08
310.56
311.04

664.61
665.64
666.67
667.70
668.74

3257
3261
3265
3269
3273

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2594.00
2598.00
2602.00
2606.00
2610.00

0.00
0.00
0.00
0.00
0.00

358.25
358.80
359.35
359.90
360.46

311.52
312.00
312.48
312.96
313.44

669.77
670.80
671.83
672.86
673.90

3277
3281
3285
3289
3293

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2614.00
2618.00
2622.00
2626.00
2630.00

0.00
0.00
0.00
0.00
0.00

361.01
361.56
362.11
362.66
363.22

313.92
314.40
314.88
315.36
315.84

674.93
675.96
676.99
678.02
679.06

3297
3301
3305
3309
3313

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2634.00
2638.00
2642.00
2646.00
2650.00

0.00
0.00
0.00
0.00
0.00

363.77
364.32
364.87
365.42
365.98

316.32
316.80
317.28
317.76
318.24

680.09
681.12
682.15
683.18
684.22

3317
3321
3325
3329
3333

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2654.00
2658.00
2662.00
2666.00
2670.00

0.00
0.00
0.00
0.00
0.00

366.53
367.08
367.63
368.18
368.74

318.72
319.20
319.68
320.16
320.64

685.25
686.28
687.31
688.34
689.38

3337
3341
3345
3349
3353

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2674.00
2674.00
2674.00
2674.00
2674.00

0.00
4.00
8.00
12.00
16.00

369.01
369.84
370.39
370.94
371.49

320.88
321.60
322.08
322.56
323.04

689.89
691.44
692.47
693.50
694.53

3357
3361
3365
3369
3373

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2674.00
2674.00
2674.00
2674.00
2674.00

20.00
24.00
28.00
32.00
36.00

372.05
372.60
373.15
373.70
374.25

323.52
324.00
324.48
324.96
325.44

695.57
696.60
697.63
698.66
699.69

3377
3381
3385
3389
3393

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2674.00
2674.00
2674.00
2674.00
2674.00

40.00
44.00
48.00
52.00
56.00

374.81
375.36
375.91
376.46
377.01

325.92
326.40
326.88
327.36
327.84

700.73
701.76
702.79
703.82
704.85

3397
3401
3405
3409
3413

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2674.00
2674.00
2674.00
2674.00
2674.00

60.00
64.00
68.00
72.00
76.00

377.57
378.12
378.67
379.22
379.77

328.32
328.80
329.28
329.76
330.24

705.89
706.92
707.95
708.98
710.01

3417
3421
3425
3429
3433

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2674.00
2674.00
2674.00
2674.00
2674.00

80.00
84.00
88.00
92.00
96.00

380.33
380.88
381.43
381.98
382.53

330.72
331.20
331.68
332.16
332.64

711.05
712.08
713.11
714.14
715.17

Page 35

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter A
Employees
earnings up
to and
including
the UEL

Monthly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

3437
3441
3445
3449
3453

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2674.00
2674.00
2674.00
2674.00
2674.00

100.00
104.00
108.00
112.00
116.00

383.09
383.64
384.19
384.74
385.29

333.12
333.60
334.08
334.56
335.04

716.21
717.24
718.27
719.30
720.33

3457
3461
3465
3469
3473

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2674.00
2674.00
2674.00
2674.00
2674.00

120.00
124.00
128.00
132.00
136.00

385.85
386.40
386.95
387.50
388.05

335.52
336.00
336.48
336.96
337.44

721.37
722.40
723.43
724.46
725.49

3477
3481
3485
3489

481
481
481
481

182.00
182.00
182.00
182.00

2674.00
2674.00
2674.00
2674.00

140.00
144.00
148.00
152.00

388.61
389.16
389.71
389.99

337.92
338.40
338.88
339.12

726.53
727.56
728.59
729.11

If the employees gross pay is over 3,489, go to page 66.

Page 36

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Weekly table for not contracted-out contributions where employee

has deferment for use from 6 April 2014 to 5 April 2015

Table letter J

Use this table for employees for whom you hold

form CA2700.

Completing form RT11 Deductions working sheet

or substitute

Do not use this table for:

Enter J 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 employees 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 employees total earnings exceed the UEL,
see page 66.

any tax year other than 201415

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

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.

Employees
earnings up
to and
including
the UEL

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

Up to and
including
110.99

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

No NICs liability, make no entry on form RT11

111
112
113
114
115

111
111
111
111
111

0.00
1.00
2.00
3.00
4.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

116
117
118
119
120

111
111
111
111
111

5.00
6.00
7.00
8.00
9.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

121
122
123
124
125

111
111
111
111
111

10.00
11.00
12.00
13.00
14.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

126
127
128
129
130

111
111
111
111
111

15.00
16.00
17.00
18.00
19.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

131
132
133
134
135

111
111
111
111
111

20.00
21.00
22.00
23.00
24.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

Page 37

Table letter J
Employees
earnings up
to and
including
the UEL

Weekly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

136
137
138
139
140

111
111
111
111
111

25.00
26.00
27.00
28.00
29.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

141
142
143
144
145

111
111
111
111
111

30.00
31.00
32.00
33.00
34.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

146
147
148
149
150

111
111
111
111
111

35.00
36.00
37.00
38.00
39.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

151
152
153
154
155

111
111
111
111
111

40.00
41.00
42.00
42.00
42.00

0.00
0.00
0.00
1.00
2.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.21
0.34

0.00
0.00
0.00
0.03
0.05

0.00
0.00
0.00
0.24
0.39

156
157
158
159
160

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

3.00
4.00
5.00
6.00
7.00

0.00
0.00
0.00
0.00
0.00

0.48
0.62
0.76
0.90
1.03

0.07
0.09
0.11
0.13
0.15

0.55
0.71
0.87
1.03
1.18

161
162
163
164
165

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

8.00
9.00
10.00
11.00
12.00

0.00
0.00
0.00
0.00
0.00

1.17
1.31
1.45
1.59
1.72

0.17
0.19
0.21
0.23
0.25

1.34
1.50
1.66
1.82
1.97

166
167
168
169
170

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

13.00
14.00
15.00
16.00
17.00

0.00
0.00
0.00
0.00
0.00

1.86
2.00
2.14
2.28
2.41

0.27
0.29
0.31
0.33
0.35

2.13
2.29
2.45
2.61
2.76

171
172
173
174
175

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

18.00
19.00
20.00
21.00
22.00

0.00
0.00
0.00
0.00
0.00

2.55
2.69
2.83
2.97
3.10

0.37
0.39
0.41
0.43
0.45

2.92
3.08
3.24
3.40
3.55

176
177
178
179
180

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

23.00
24.00
25.00
26.00
27.00

0.00
0.00
0.00
0.00
0.00

3.24
3.38
3.52
3.66
3.79

0.47
0.49
0.51
0.53
0.55

3.71
3.87
4.03
4.19
4.34

181
182
183
184
185

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

28.00
29.00
30.00
31.00
32.00

0.00
0.00
0.00
0.00
0.00

3.93
4.07
4.21
4.35
4.48

0.57
0.59
0.61
0.63
0.65

4.50
4.66
4.82
4.98
5.13

186
187
188
189
190

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

33.00
34.00
35.00
36.00
37.00

0.00
0.00
0.00
0.00
0.00

4.62
4.76
4.90
5.04
5.17

0.67
0.69
0.71
0.73
0.75

5.29
5.45
5.61
5.77
5.92

Page 38

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Weekly table
Employees
earnings up
to and
including
the UEL

Table letter J

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

191
192
193
194
195

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

38.00
39.00
40.00
41.00
42.00

0.00
0.00
0.00
0.00
0.00

5.31
5.45
5.59
5.73
5.86

0.77
0.79
0.81
0.83
0.85

6.08
6.24
6.40
6.56
6.71

196
197
198
199
200

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

43.00
44.00
45.00
46.00
47.00

0.00
0.00
0.00
0.00
0.00

6.00
6.14
6.28
6.42
6.55

0.87
0.89
0.91
0.93
0.95

6.87
7.03
7.19
7.35
7.50

201
202
203
204
205

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

48.00
49.00
50.00
51.00
52.00

0.00
0.00
0.00
0.00
0.00

6.69
6.83
6.97
7.11
7.24

0.97
0.99
1.01
1.03
1.05

7.66
7.82
7.98
8.14
8.29

206
207
208
209
210

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

53.00
54.00
55.00
56.00
57.00

0.00
0.00
0.00
0.00
0.00

7.38
7.52
7.66
7.80
7.93

1.07
1.09
1.11
1.13
1.15

8.45
8.61
8.77
8.93
9.08

211
212
213
214
215

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

58.00
59.00
60.00
61.00
62.00

0.00
0.00
0.00
0.00
0.00

8.07
8.21
8.35
8.49
8.62

1.17
1.19
1.21
1.23
1.25

9.24
9.40
9.56
9.72
9.87

216
217
218
219
220

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

63.00
64.00
65.00
66.00
67.00

0.00
0.00
0.00
0.00
0.00

8.76
8.90
9.04
9.18
9.31

1.27
1.29
1.31
1.33
1.35

10.03
10.19
10.35
10.51
10.66

221
222
223
224
225

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

68.00
69.00
70.00
71.00
72.00

0.00
0.00
0.00
0.00
0.00

9.45
9.59
9.73
9.87
10.00

1.37
1.39
1.41
1.43
1.45

10.82
10.98
11.14
11.30
11.45

226
227
228
229
230

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

73.00
74.00
75.00
76.00
77.00

0.00
0.00
0.00
0.00
0.00

10.14
10.28
10.42
10.56
10.69

1.47
1.49
1.51
1.53
1.55

11.61
11.77
11.93
12.09
12.24

231
232
233
234
235

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

78.00
79.00
80.00
81.00
82.00

0.00
0.00
0.00
0.00
0.00

10.83
10.97
11.11
11.25
11.38

1.57
1.59
1.61
1.63
1.65

12.40
12.56
12.72
12.88
13.03

236
237
238
239
240

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

83.00
84.00
85.00
86.00
87.00

0.00
0.00
0.00
0.00
0.00

11.52
11.66
11.80
11.94
12.07

1.67
1.69
1.71
1.73
1.75

13.19
13.35
13.51
13.67
13.82

241
242
243
244
245

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

88.00
89.00
90.00
91.00
92.00

0.00
0.00
0.00
0.00
0.00

12.21
12.35
12.49
12.63
12.76

1.77
1.79
1.81
1.83
1.85

13.98
14.14
14.30
14.46
14.61

Page 39

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter J
Employees
earnings up
to and
including
the UEL

Weekly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

246
247
248
249
250

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

93.00
94.00
95.00
96.00
97.00

0.00
0.00
0.00
0.00
0.00

12.90
13.04
13.18
13.32
13.45

1.87
1.89
1.91
1.93
1.95

14.77
14.93
15.09
15.25
15.40

251
252
253
254
255

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

98.00
99.00
100.00
101.00
102.00

0.00
0.00
0.00
0.00
0.00

13.59
13.73
13.87
14.01
14.14

1.97
1.99
2.01
2.03
2.05

15.56
15.72
15.88
16.04
16.19

256
257
258
259
260

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

103.00
104.00
105.00
106.00
107.00

0.00
0.00
0.00
0.00
0.00

14.28
14.42
14.56
14.70
14.83

2.07
2.09
2.11
2.13
2.15

16.35
16.51
16.67
16.83
16.98

261
262
263
264
265

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

108.00
109.00
110.00
111.00
112.00

0.00
0.00
0.00
0.00
0.00

14.97
15.11
15.25
15.39
15.52

2.17
2.19
2.21
2.23
2.25

17.14
17.30
17.46
17.62
17.77

266
267
268
269
270

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

113.00
114.00
115.00
116.00
117.00

0.00
0.00
0.00
0.00
0.00

15.66
15.80
15.94
16.08
16.21

2.27
2.29
2.31
2.33
2.35

17.93
18.09
18.25
18.41
18.56

271
272
273
274
275

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

118.00
119.00
120.00
121.00
122.00

0.00
0.00
0.00
0.00
0.00

16.35
16.49
16.63
16.77
16.90

2.37
2.39
2.41
2.43
2.45

18.72
18.88
19.04
19.20
19.35

276
277
278
279
280

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

123.00
124.00
125.00
126.00
127.00

0.00
0.00
0.00
0.00
0.00

17.04
17.18
17.32
17.46
17.59

2.47
2.49
2.51
2.53
2.55

19.51
19.67
19.83
19.99
20.14

281
282
283
284
285

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

128.00
129.00
130.00
131.00
132.00

0.00
0.00
0.00
0.00
0.00

17.73
17.87
18.01
18.15
18.28

2.57
2.59
2.61
2.63
2.65

20.30
20.46
20.62
20.78
20.93

286
287
288
289
290

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

133.00
134.00
135.00
136.00
137.00

0.00
0.00
0.00
0.00
0.00

18.42
18.56
18.70
18.84
18.97

2.67
2.69
2.71
2.73
2.75

21.09
21.25
21.41
21.57
21.72

291
292
293
294
295

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

138.00
139.00
140.00
141.00
142.00

0.00
0.00
0.00
0.00
0.00

19.11
19.25
19.39
19.53
19.66

2.77
2.79
2.81
2.83
2.85

21.88
22.04
22.20
22.36
22.51

296
297
298
299
300

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

143.00
144.00
145.00
146.00
147.00

0.00
0.00
0.00
0.00
0.00

19.80
19.94
20.08
20.22
20.35

2.87
2.89
2.91
2.93
2.95

22.67
22.83
22.99
23.15
23.30

Page 40

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Weekly table
Employees
earnings up
to and
including
the UEL

Table letter J

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

301
302
303
304
305

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

148.00
149.00
150.00
151.00
152.00

0.00
0.00
0.00
0.00
0.00

20.49
20.63
20.77
20.91
21.04

2.97
2.99
3.01
3.03
3.05

23.46
23.62
23.78
23.94
24.09

306
307
308
309
310

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

153.00
154.00
155.00
156.00
157.00

0.00
0.00
0.00
0.00
0.00

21.18
21.32
21.46
21.60
21.73

3.07
3.09
3.11
3.13
3.15

24.25
24.41
24.57
24.73
24.88

311
312
313
314
315

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

158.00
159.00
160.00
161.00
162.00

0.00
0.00
0.00
0.00
0.00

21.87
22.01
22.15
22.29
22.42

3.17
3.19
3.21
3.23
3.25

25.04
25.20
25.36
25.52
25.67

316
317
318
319
320

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

163.00
164.00
165.00
166.00
167.00

0.00
0.00
0.00
0.00
0.00

22.56
22.70
22.84
22.98
23.11

3.27
3.29
3.31
3.33
3.35

25.83
25.99
26.15
26.31
26.46

321
322
323
324
325

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

168.00
169.00
170.00
171.00
172.00

0.00
0.00
0.00
0.00
0.00

23.25
23.39
23.53
23.67
23.80

3.37
3.39
3.41
3.43
3.45

26.62
26.78
26.94
27.10
27.25

326
327
328
329
330

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

173.00
174.00
175.00
176.00
177.00

0.00
0.00
0.00
0.00
0.00

23.94
24.08
24.22
24.36
24.49

3.47
3.49
3.51
3.53
3.55

27.41
27.57
27.73
27.89
28.04

331
332
333
334
335

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

178.00
179.00
180.00
181.00
182.00

0.00
0.00
0.00
0.00
0.00

24.63
24.77
24.91
25.05
25.18

3.57
3.59
3.61
3.63
3.65

28.20
28.36
28.52
28.68
28.83

336
337
338
339
340

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

183.00
184.00
185.00
186.00
187.00

0.00
0.00
0.00
0.00
0.00

25.32
25.46
25.60
25.74
25.87

3.67
3.69
3.71
3.73
3.75

28.99
29.15
29.31
29.47
29.62

341
342
343
344
345

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

188.00
189.00
190.00
191.00
192.00

0.00
0.00
0.00
0.00
0.00

26.01
26.15
26.29
26.43
26.56

3.77
3.79
3.81
3.83
3.85

29.78
29.94
30.10
30.26
30.41

346
347
348
349
350

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

193.00
194.00
195.00
196.00
197.00

0.00
0.00
0.00
0.00
0.00

26.70
26.84
26.98
27.12
27.25

3.87
3.89
3.91
3.93
3.95

30.57
30.73
30.89
31.05
31.20

351
352
353
354
355

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

198.00
199.00
200.00
201.00
202.00

0.00
0.00
0.00
0.00
0.00

27.39
27.53
27.67
27.81
27.94

3.97
3.99
4.01
4.03
4.05

31.36
31.52
31.68
31.84
31.99

Page 41

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter J
Employees
earnings up
to and
including
the UEL

Weekly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

356
357
358
359
360

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

203.00
204.00
205.00
206.00
207.00

0.00
0.00
0.00
0.00
0.00

28.08
28.22
28.36
28.50
28.63

4.07
4.09
4.11
4.13
4.15

32.15
32.31
32.47
32.63
32.78

361
362
363
364
365

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

208.00
209.00
210.00
211.00
212.00

0.00
0.00
0.00
0.00
0.00

28.77
28.91
29.05
29.19
29.32

4.17
4.19
4.21
4.23
4.25

32.94
33.10
33.26
33.42
33.57

366
367
368
369
370

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

213.00
214.00
215.00
216.00
217.00

0.00
0.00
0.00
0.00
0.00

29.46
29.60
29.74
29.88
30.01

4.27
4.29
4.31
4.33
4.35

33.73
33.89
34.05
34.21
34.36

371
372
373
374
375

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

218.00
219.00
220.00
221.00
222.00

0.00
0.00
0.00
0.00
0.00

30.15
30.29
30.43
30.57
30.70

4.37
4.39
4.41
4.43
4.45

34.52
34.68
34.84
35.00
35.15

376
377
378
379
380

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

223.00
224.00
225.00
226.00
227.00

0.00
0.00
0.00
0.00
0.00

30.84
30.98
31.12
31.26
31.39

4.47
4.49
4.51
4.53
4.55

35.31
35.47
35.63
35.79
35.94

381
382
383
384
385

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

228.00
229.00
230.00
231.00
232.00

0.00
0.00
0.00
0.00
0.00

31.53
31.67
31.81
31.95
32.08

4.57
4.59
4.61
4.63
4.65

36.10
36.26
36.42
36.58
36.73

386
387
388
389
390

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

233.00
234.00
235.00
236.00
237.00

0.00
0.00
0.00
0.00
0.00

32.22
32.36
32.50
32.64
32.77

4.67
4.69
4.71
4.73
4.75

36.89
37.05
37.21
37.37
37.52

391
392
393
394
395

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

238.00
239.00
240.00
241.00
242.00

0.00
0.00
0.00
0.00
0.00

32.91
33.05
33.19
33.33
33.46

4.77
4.79
4.81
4.83
4.85

37.68
37.84
38.00
38.16
38.31

396
397
398
399
400

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

243.00
244.00
245.00
246.00
247.00

0.00
0.00
0.00
0.00
0.00

33.60
33.74
33.88
34.02
34.15

4.87
4.89
4.91
4.93
4.95

38.47
38.63
38.79
38.95
39.10

401
402
403
404
405

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

248.00
249.00
250.00
251.00
252.00

0.00
0.00
0.00
0.00
0.00

34.29
34.43
34.57
34.71
34.84

4.97
4.99
5.01
5.03
5.05

39.26
39.42
39.58
39.74
39.89

406
407
408
409
410

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

253.00
254.00
255.00
256.00
257.00

0.00
0.00
0.00
0.00
0.00

34.98
35.12
35.26
35.40
35.53

5.07
5.09
5.11
5.13
5.15

40.05
40.21
40.37
40.53
40.68

Page 42

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Weekly table
Employees
earnings up
to and
including
the UEL

Table letter J

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

411
412
413
414
415

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

258.00
259.00
260.00
261.00
262.00

0.00
0.00
0.00
0.00
0.00

35.67
35.81
35.95
36.09
36.22

5.17
5.19
5.21
5.23
5.25

40.84
41.00
41.16
41.32
41.47

416
417
418
419
420

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

263.00
264.00
265.00
266.00
267.00

0.00
0.00
0.00
0.00
0.00

36.36
36.50
36.64
36.78
36.91

5.27
5.29
5.31
5.33
5.35

41.63
41.79
41.95
42.11
42.26

421
422
423
424
425

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

268.00
269.00
270.00
271.00
272.00

0.00
0.00
0.00
0.00
0.00

37.05
37.19
37.33
37.47
37.60

5.37
5.39
5.41
5.43
5.45

42.42
42.58
42.74
42.90
43.05

426
427
428
429
430

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

273.00
274.00
275.00
276.00
277.00

0.00
0.00
0.00
0.00
0.00

37.74
37.88
38.02
38.16
38.29

5.47
5.49
5.51
5.53
5.55

43.21
43.37
43.53
43.69
43.84

431
432
433
434
435

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

278.00
279.00
280.00
281.00
282.00

0.00
0.00
0.00
0.00
0.00

38.43
38.57
38.71
38.85
38.98

5.57
5.59
5.61
5.63
5.65

44.00
44.16
44.32
44.48
44.63

436
437
438
439
440

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

283.00
284.00
285.00
286.00
287.00

0.00
0.00
0.00
0.00
0.00

39.12
39.26
39.40
39.54
39.67

5.67
5.69
5.71
5.73
5.75

44.79
44.95
45.11
45.27
45.42

441
442
443
444
445

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

288.00
289.00
290.00
291.00
292.00

0.00
0.00
0.00
0.00
0.00

39.81
39.95
40.09
40.23
40.36

5.77
5.79
5.81
5.83
5.85

45.58
45.74
45.90
46.06
46.21

446
447
448
449
450

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

293.00
294.00
295.00
296.00
297.00

0.00
0.00
0.00
0.00
0.00

40.50
40.64
40.78
40.92
41.05

5.87
5.89
5.91
5.93
5.95

46.37
46.53
46.69
46.85
47.00

451
452
453
454
455

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

298.00
299.00
300.00
301.00
302.00

0.00
0.00
0.00
0.00
0.00

41.19
41.33
41.47
41.61
41.74

5.97
5.99
6.01
6.03
6.05

47.16
47.32
47.48
47.64
47.79

456
457
458
459
460

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

303.00
304.00
305.00
306.00
307.00

0.00
0.00
0.00
0.00
0.00

41.88
42.02
42.16
42.30
42.43

6.07
6.09
6.11
6.13
6.15

47.95
48.11
48.27
48.43
48.58

461
462
463
464
465

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

308.00
309.00
310.00
311.00
312.00

0.00
0.00
0.00
0.00
0.00

42.57
42.71
42.85
42.99
43.12

6.17
6.19
6.21
6.23
6.25

48.74
48.90
49.06
49.22
49.37

Page 43

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter J
Employees
earnings up
to and
including
the UEL

Weekly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

466
467
468
469
470

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

313.00
314.00
315.00
316.00
317.00

0.00
0.00
0.00
0.00
0.00

43.26
43.40
43.54
43.68
43.81

6.27
6.29
6.31
6.33
6.35

49.53
49.69
49.85
50.01
50.16

471
472
473
474
475

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

318.00
319.00
320.00
321.00
322.00

0.00
0.00
0.00
0.00
0.00

43.95
44.09
44.23
44.37
44.50

6.37
6.39
6.41
6.43
6.45

50.32
50.48
50.64
50.80
50.95

476
477
478
479
480

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

323.00
324.00
325.00
326.00
327.00

0.00
0.00
0.00
0.00
0.00

44.64
44.78
44.92
45.06
45.19

6.47
6.49
6.51
6.53
6.55

51.11
51.27
51.43
51.59
51.74

481
482
483
484
485

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

328.00
329.00
330.00
331.00
332.00

0.00
0.00
0.00
0.00
0.00

45.33
45.47
45.61
45.75
45.88

6.57
6.59
6.61
6.63
6.65

51.90
52.06
52.22
52.38
52.53

486
487
488
489
490

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

333.00
334.00
335.00
336.00
337.00

0.00
0.00
0.00
0.00
0.00

46.02
46.16
46.30
46.44
46.57

6.67
6.69
6.71
6.73
6.75

52.69
52.85
53.01
53.17
53.32

491
492
493
494
495

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

338.00
339.00
340.00
341.00
342.00

0.00
0.00
0.00
0.00
0.00

46.71
46.85
46.99
47.13
47.26

6.77
6.79
6.81
6.83
6.85

53.48
53.64
53.80
53.96
54.11

496
497
498
499
500

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

343.00
344.00
345.00
346.00
347.00

0.00
0.00
0.00
0.00
0.00

47.40
47.54
47.68
47.82
47.95

6.87
6.89
6.91
6.93
6.95

54.27
54.43
54.59
54.75
54.90

501
502
503
504
505

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

348.00
349.00
350.00
351.00
352.00

0.00
0.00
0.00
0.00
0.00

48.09
48.23
48.37
48.51
48.64

6.97
6.99
7.01
7.03
7.05

55.06
55.22
55.38
55.54
55.69

506
507
508
509
510

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

353.00
354.00
355.00
356.00
357.00

0.00
0.00
0.00
0.00
0.00

48.78
48.92
49.06
49.20
49.33

7.07
7.09
7.11
7.13
7.15

55.85
56.01
56.17
56.33
56.48

511
512
513
514
515

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

358.00
359.00
360.00
361.00
362.00

0.00
0.00
0.00
0.00
0.00

49.47
49.61
49.75
49.89
50.02

7.17
7.19
7.21
7.23
7.25

56.64
56.80
56.96
57.12
57.27

516
517
518
519
520

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

363.00
364.00
365.00
366.00
367.00

0.00
0.00
0.00
0.00
0.00

50.16
50.30
50.44
50.58
50.71

7.27
7.29
7.31
7.33
7.35

57.43
57.59
57.75
57.91
58.06

Page 44

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Weekly table
Employees
earnings up
to and
including
the UEL

Table letter J

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

521
522
523
524
525

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

368.00
369.00
370.00
371.00
372.00

0.00
0.00
0.00
0.00
0.00

50.85
50.99
51.13
51.27
51.40

7.37
7.39
7.41
7.43
7.45

58.22
58.38
58.54
58.70
58.85

526
527
528
529
530

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

373.00
374.00
375.00
376.00
377.00

0.00
0.00
0.00
0.00
0.00

51.54
51.68
51.82
51.96
52.09

7.47
7.49
7.51
7.53
7.55

59.01
59.17
59.33
59.49
59.64

531
532
533
534
535

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

378.00
379.00
380.00
381.00
382.00

0.00
0.00
0.00
0.00
0.00

52.23
52.37
52.51
52.65
52.78

7.57
7.59
7.61
7.63
7.65

59.80
59.96
60.12
60.28
60.43

536
537
538
539
540

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

383.00
384.00
385.00
386.00
387.00

0.00
0.00
0.00
0.00
0.00

52.92
53.06
53.20
53.34
53.47

7.67
7.69
7.71
7.73
7.75

60.59
60.75
60.91
61.07
61.22

541
542
543
544
545

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

388.00
389.00
390.00
391.00
392.00

0.00
0.00
0.00
0.00
0.00

53.61
53.75
53.89
54.03
54.16

7.77
7.79
7.81
7.83
7.85

61.38
61.54
61.70
61.86
62.01

546
547
548
549
550

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

393.00
394.00
395.00
396.00
397.00

0.00
0.00
0.00
0.00
0.00

54.30
54.44
54.58
54.72
54.85

7.87
7.89
7.91
7.93
7.95

62.17
62.33
62.49
62.65
62.80

551
552
553
554
555

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

398.00
399.00
400.00
401.00
402.00

0.00
0.00
0.00
0.00
0.00

54.99
55.13
55.27
55.41
55.54

7.97
7.99
8.01
8.03
8.05

62.96
63.12
63.28
63.44
63.59

556
557
558
559
560

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

403.00
404.00
405.00
406.00
407.00

0.00
0.00
0.00
0.00
0.00

55.68
55.82
55.96
56.10
56.23

8.07
8.09
8.11
8.13
8.15

63.75
63.91
64.07
64.23
64.38

561
562
563
564
565

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

408.00
409.00
410.00
411.00
412.00

0.00
0.00
0.00
0.00
0.00

56.37
56.51
56.65
56.79
56.92

8.17
8.19
8.21
8.23
8.25

64.54
64.70
64.86
65.02
65.17

566
567
568
569
570

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

413.00
414.00
415.00
416.00
417.00

0.00
0.00
0.00
0.00
0.00

57.06
57.20
57.34
57.48
57.61

8.27
8.29
8.31
8.33
8.35

65.33
65.49
65.65
65.81
65.96

571
572
573
574
575

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

418.00
419.00
420.00
421.00
422.00

0.00
0.00
0.00
0.00
0.00

57.75
57.89
58.03
58.17
58.30

8.37
8.39
8.41
8.43
8.45

66.12
66.28
66.44
66.60
66.75

Page 45

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter J
Employees
earnings up
to and
including
the UEL

Weekly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

576
577
578
579
580

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

423.00
424.00
425.00
426.00
427.00

0.00
0.00
0.00
0.00
0.00

58.44
58.58
58.72
58.86
58.99

8.47
8.49
8.51
8.53
8.55

66.91
67.07
67.23
67.39
67.54

581
582
583
584
585

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

428.00
429.00
430.00
431.00
432.00

0.00
0.00
0.00
0.00
0.00

59.13
59.27
59.41
59.55
59.68

8.57
8.59
8.61
8.63
8.65

67.70
67.86
68.02
68.18
68.33

586
587
588
589
590

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

433.00
434.00
435.00
436.00
437.00

0.00
0.00
0.00
0.00
0.00

59.82
59.96
60.10
60.24
60.37

8.67
8.69
8.71
8.73
8.75

68.49
68.65
68.81
68.97
69.12

591
592
593
594
595

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

438.00
439.00
440.00
441.00
442.00

0.00
0.00
0.00
0.00
0.00

60.51
60.65
60.79
60.93
61.06

8.77
8.79
8.81
8.83
8.85

69.28
69.44
69.60
69.76
69.91

596
597
598
599
600

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

443.00
444.00
445.00
446.00
447.00

0.00
0.00
0.00
0.00
0.00

61.20
61.34
61.48
61.62
61.75

8.87
8.89
8.91
8.93
8.95

70.07
70.23
70.39
70.55
70.70

601
602
603
604
605

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

448.00
449.00
450.00
451.00
452.00

0.00
0.00
0.00
0.00
0.00

61.89
62.03
62.17
62.31
62.44

8.97
8.99
9.01
9.03
9.05

70.86
71.02
71.18
71.34
71.49

606
607
608
609
610

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

453.00
454.00
455.00
456.00
457.00

0.00
0.00
0.00
0.00
0.00

62.58
62.72
62.86
63.00
63.13

9.07
9.09
9.11
9.13
9.15

71.65
71.81
71.97
72.13
72.28

611
612
613
614
615

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

458.00
459.00
460.00
461.00
462.00

0.00
0.00
0.00
0.00
0.00

63.27
63.41
63.55
63.69
63.82

9.17
9.19
9.21
9.23
9.25

72.44
72.60
72.76
72.92
73.07

616
617
618
619
620

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

463.00
464.00
465.00
466.00
467.00

0.00
0.00
0.00
0.00
0.00

63.96
64.10
64.24
64.38
64.51

9.27
9.29
9.31
9.33
9.35

73.23
73.39
73.55
73.71
73.86

621
622
623
624
625

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

468.00
469.00
470.00
471.00
472.00

0.00
0.00
0.00
0.00
0.00

64.65
64.79
64.93
65.07
65.20

9.37
9.39
9.41
9.43
9.45

74.02
74.18
74.34
74.50
74.65

626
627
628
629
630

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

473.00
474.00
475.00
476.00
477.00

0.00
0.00
0.00
0.00
0.00

65.34
65.48
65.62
65.76
65.89

9.47
9.49
9.51
9.53
9.55

74.81
74.97
75.13
75.29
75.44

Page 46

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Weekly table
Employees
earnings up
to and
including
the UEL

Table letter J

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

631
632
633
634
635

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

478.00
479.00
480.00
481.00
482.00

0.00
0.00
0.00
0.00
0.00

66.03
66.17
66.31
66.45
66.58

9.57
9.59
9.61
9.63
9.65

75.60
75.76
75.92
76.08
76.23

636
637
638
639
640

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

483.00
484.00
485.00
486.00
487.00

0.00
0.00
0.00
0.00
0.00

66.72
66.86
67.00
67.14
67.27

9.67
9.69
9.71
9.73
9.75

76.39
76.55
76.71
76.87
77.02

641
642
643
644
645

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

488.00
489.00
490.00
491.00
492.00

0.00
0.00
0.00
0.00
0.00

67.41
67.55
67.69
67.83
67.96

9.77
9.79
9.81
9.83
9.85

77.18
77.34
77.50
77.66
77.81

646
647
648
649
650

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

493.00
494.00
495.00
496.00
497.00

0.00
0.00
0.00
0.00
0.00

68.10
68.24
68.38
68.52
68.65

9.87
9.89
9.91
9.93
9.95

77.97
78.13
78.29
78.45
78.60

651
652
653
654
655

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

498.00
499.00
500.00
501.00
502.00

0.00
0.00
0.00
0.00
0.00

68.79
68.93
69.07
69.21
69.34

9.97
9.99
10.01
10.03
10.05

78.76
78.92
79.08
79.24
79.39

656
657
658
659
660

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

503.00
504.00
505.00
506.00
507.00

0.00
0.00
0.00
0.00
0.00

69.48
69.62
69.76
69.90
70.03

10.07
10.09
10.11
10.13
10.15

79.55
79.71
79.87
80.03
80.18

661
662
663
664
665

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

508.00
509.00
510.00
511.00
512.00

0.00
0.00
0.00
0.00
0.00

70.17
70.31
70.45
70.59
70.72

10.17
10.19
10.21
10.23
10.25

80.34
80.50
80.66
80.82
80.97

666
667
668
669
670

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

513.00
514.00
515.00
516.00
517.00

0.00
0.00
0.00
0.00
0.00

70.86
71.00
71.14
71.28
71.41

10.27
10.29
10.31
10.33
10.35

81.13
81.29
81.45
81.61
81.76

671
672
673
674
675

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

518.00
519.00
520.00
521.00
522.00

0.00
0.00
0.00
0.00
0.00

71.55
71.69
71.83
71.97
72.10

10.37
10.39
10.41
10.43
10.45

81.92
82.08
82.24
82.40
82.55

676
677
678
679
680

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

523.00
524.00
525.00
526.00
527.00

0.00
0.00
0.00
0.00
0.00

72.24
72.38
72.52
72.66
72.79

10.47
10.49
10.51
10.53
10.55

82.71
82.87
83.03
83.19
83.34

681
682
683
684
685

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

528.00
529.00
530.00
531.00
532.00

0.00
0.00
0.00
0.00
0.00

72.93
73.07
73.21
73.35
73.48

10.57
10.59
10.61
10.63
10.65

83.50
83.66
83.82
83.98
84.13

Page 47

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter J
Employees
earnings up
to and
including
the UEL

Weekly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

686
687
688
689
690

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

533.00
534.00
535.00
536.00
537.00

0.00
0.00
0.00
0.00
0.00

73.62
73.76
73.90
74.04
74.17

10.67
10.69
10.71
10.73
10.75

84.29
84.45
84.61
84.77
84.92

691
692
693
694
695

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

538.00
539.00
540.00
541.00
542.00

0.00
0.00
0.00
0.00
0.00

74.31
74.45
74.59
74.73
74.86

10.77
10.79
10.81
10.83
10.85

85.08
85.24
85.40
85.56
85.71

696
697
698
699
700

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

543.00
544.00
545.00
546.00
547.00

0.00
0.00
0.00
0.00
0.00

75.00
75.14
75.28
75.42
75.55

10.87
10.89
10.91
10.93
10.95

85.87
86.03
86.19
86.35
86.50

701
702
703
704
705

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

548.00
549.00
550.00
551.00
552.00

0.00
0.00
0.00
0.00
0.00

75.69
75.83
75.97
76.11
76.24

10.97
10.99
11.01
11.03
11.05

86.66
86.82
86.98
87.14
87.29

706
707
708
709
710

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

553.00
554.00
555.00
556.00
557.00

0.00
0.00
0.00
0.00
0.00

76.38
76.52
76.66
76.80
76.93

11.07
11.09
11.11
11.13
11.15

87.45
87.61
87.77
87.93
88.08

711
712
713
714
715

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

558.00
559.00
560.00
561.00
562.00

0.00
0.00
0.00
0.00
0.00

77.07
77.21
77.35
77.49
77.62

11.17
11.19
11.21
11.23
11.25

88.24
88.40
88.56
88.72
88.87

716
717
718
719
720

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

563.00
564.00
565.00
566.00
567.00

0.00
0.00
0.00
0.00
0.00

77.76
77.90
78.04
78.18
78.31

11.27
11.29
11.31
11.33
11.35

89.03
89.19
89.35
89.51
89.66

721
722
723
724
725

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

568.00
569.00
570.00
571.00
572.00

0.00
0.00
0.00
0.00
0.00

78.45
78.59
78.73
78.87
79.00

11.37
11.39
11.41
11.43
11.45

89.82
89.98
90.14
90.30
90.45

726
727
728
729
730

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

573.00
574.00
575.00
576.00
577.00

0.00
0.00
0.00
0.00
0.00

79.14
79.28
79.42
79.56
79.69

11.47
11.49
11.51
11.53
11.55

90.61
90.77
90.93
91.09
91.24

731
732
733
734
735

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

578.00
579.00
580.00
581.00
582.00

0.00
0.00
0.00
0.00
0.00

79.83
79.97
80.11
80.25
80.38

11.57
11.59
11.61
11.63
11.65

91.40
91.56
91.72
91.88
92.03

736
737
738
739
740

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

583.00
584.00
585.00
586.00
587.00

0.00
0.00
0.00
0.00
0.00

80.52
80.66
80.80
80.94
81.07

11.67
11.69
11.71
11.73
11.75

92.19
92.35
92.51
92.67
92.82

Page 48

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Weekly table
Employees
earnings up
to and
including
the UEL

Table letter J

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

741
742
743
744
745

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

588.00
589.00
590.00
591.00
592.00

0.00
0.00
0.00
0.00
0.00

81.21
81.35
81.49
81.63
81.76

11.77
11.79
11.81
11.83
11.85

92.98
93.14
93.30
93.46
93.61

746
747
748
749
750

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

593.00
594.00
595.00
596.00
597.00

0.00
0.00
0.00
0.00
0.00

81.90
82.04
82.18
82.32
82.45

11.87
11.89
11.91
11.93
11.95

93.77
93.93
94.09
94.25
94.40

751
752
753
754
755

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

598.00
599.00
600.00
601.00
602.00

0.00
0.00
0.00
0.00
0.00

82.59
82.73
82.87
83.01
83.14

11.97
11.99
12.01
12.03
12.05

94.56
94.72
94.88
95.04
95.19

756
757
758
759
760

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

603.00
604.00
605.00
606.00
607.00

0.00
0.00
0.00
0.00
0.00

83.28
83.42
83.56
83.70
83.83

12.07
12.09
12.11
12.13
12.15

95.35
95.51
95.67
95.83
95.98

761
762
763
764
765

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

608.00
609.00
610.00
611.00
612.00

0.00
0.00
0.00
0.00
0.00

83.97
84.11
84.25
84.39
84.52

12.17
12.19
12.21
12.23
12.25

96.14
96.30
96.46
96.62
96.77

766
767
768
769
770

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

613.00
614.00
615.00
616.00
617.00

0.00
0.00
0.00
0.00
0.00

84.66
84.80
84.94
85.08
85.15

12.27
12.29
12.31
12.33
12.34

96.93
97.09
97.25
97.41
97.49

771
772
773
774
775

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

617.00
617.00
617.00
617.00
617.00

1.00
2.00
3.00
4.00
5.00

85.36
85.49
85.63
85.77
85.91

12.37
12.39
12.41
12.43
12.45

97.73
97.88
98.04
98.20
98.36

776
777
778
779
780

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

617.00
617.00
617.00
617.00
617.00

6.00
7.00
8.00
9.00
10.00

86.05
86.18
86.32
86.46
86.60

12.47
12.49
12.51
12.53
12.55

98.52
98.67
98.83
98.99
99.15

781
782
783
784
785

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

617.00
617.00
617.00
617.00
617.00

11.00
12.00
13.00
14.00
15.00

86.74
86.87
87.01
87.15
87.29

12.57
12.59
12.61
12.63
12.65

99.31
99.46
99.62
99.78
99.94

786
787
788
789
790

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

617.00
617.00
617.00
617.00
617.00

16.00
17.00
18.00
19.00
20.00

87.43
87.56
87.70
87.84
87.98

12.67
12.69
12.71
12.73
12.75

100.10
100.25
100.41
100.57
100.73

791
792
793
794
795

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

617.00
617.00
617.00
617.00
617.00

21.00
22.00
23.00
24.00
25.00

88.12
88.25
88.39
88.53
88.67

12.77
12.79
12.81
12.83
12.85

100.89
101.04
101.20
101.36
101.52

Page 49

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter J
Employees
earnings up
to and
including
the UEL

Weekly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

796
797
798
799
800

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

617.00
617.00
617.00
617.00
617.00

26.00
27.00
28.00
29.00
30.00

88.81
88.94
89.08
89.22
89.36

12.87
12.89
12.91
12.93
12.95

101.68
101.83
101.99
102.15
102.31

801
802
803
804
805

111
111
111
111
111

42.00
42.00
42.00
42.00
42.00

617.00
617.00
617.00
617.00
617.00

31.00
32.00
33.00
34.00
35.00

89.50
89.63
89.77
89.91
89.98

12.97
12.99
13.01
13.03
13.04

102.47
102.62
102.78
102.94
103.02

If the employees gross pay is over 805, go to page 66.

Page 50

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Monthly table for not contracted-out contributions where employee

has deferment for use from 6 April 2014 to 5 April 2015

Table letter J

Use this table for employees for whom you hold

form CA2700.

Completing form RT11 Deductions working sheet

or substitute

Do not use this table for:

Enter J 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 employees 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 employees total earnings exceed the UEL,
see page 66.

any tax year other than 201415

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

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.

Employees
earnings up
to and
including
the UEL

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

Up to and
including
480.99

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

No NICs liability, make no entries on form RT11

481
485
489
493
497

481
481
481
481
481

0.00
4.00
8.00
12.00
16.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

501
505
509
513
517

481
481
481
481
481

20.00
24.00
28.00
32.00
36.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

521
525
529
533
537

481
481
481
481
481

40.00
44.00
48.00
52.00
56.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

541
545
549
553
557

481
481
481
481
481

60.00
64.00
68.00
72.00
76.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

561
565
569
573
577

481
481
481
481
481

80.00
84.00
88.00
92.00
96.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

Page 51

Table letter J
Employees
earnings up
to and
including
the UEL

Monthly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

581
585
589
593
597

481
481
481
481
481

100.00
104.00
108.00
112.00
116.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

601
605
609
613
617

481
481
481
481
481

120.00
124.00
128.00
132.00
136.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

621
625
629
633
637

481
481
481
481
481

140.00
144.00
148.00
152.00
156.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

641
645
649
653
657

481
481
481
481
481

160.00
164.00
168.00
172.00
176.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

661
663
665
669
673

481
481
481
481
481

180.00
182.00
182.00
182.00
182.00

0.00
0.00
2.00
6.00
10.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.55
1.10
1.66

0.00
0.00
0.08
0.16
0.24

0.00
0.00
0.63
1.26
1.90

677
681
685
689
693

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

14.00
18.00
22.00
26.00
30.00

0.00
0.00
0.00
0.00
0.00

2.21
2.76
3.31
3.86
4.42

0.32
0.40
0.48
0.56
0.64

2.53
3.16
3.79
4.42
5.06

697
701
705
709
713

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

34.00
38.00
42.00
46.00
50.00

0.00
0.00
0.00
0.00
0.00

4.97
5.52
6.07
6.62
7.18

0.72
0.80
0.88
0.96
1.04

5.69
6.32
6.95
7.58
8.22

717
721
725
729
733

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

54.00
58.00
62.00
66.00
70.00

0.00
0.00
0.00
0.00
0.00

7.73
8.28
8.83
9.38
9.94

1.12
1.20
1.28
1.36
1.44

8.85
9.48
10.11
10.74
11.38

737
741
745
749
753

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

74.00
78.00
82.00
86.00
90.00

0.00
0.00
0.00
0.00
0.00

10.49
11.04
11.59
12.14
12.70

1.52
1.60
1.68
1.76
1.84

12.01
12.64
13.27
13.90
14.54

757
761
765
769
773

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

94.00
98.00
102.00
106.00
110.00

0.00
0.00
0.00
0.00
0.00

13.25
13.80
14.35
14.90
15.46

1.92
2.00
2.08
2.16
2.24

15.17
15.80
16.43
17.06
17.70

777
781
785
789
793

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

114.00
118.00
122.00
126.00
130.00

0.00
0.00
0.00
0.00
0.00

16.01
16.56
17.11
17.66
18.22

2.32
2.40
2.48
2.56
2.64

18.33
18.96
19.59
20.22
20.86

Page 52

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Monthly table
Employees
earnings up
to and
including
the UEL

Table letter J

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

797
801
805
809
813

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

134.00
138.00
142.00
146.00
150.00

0.00
0.00
0.00
0.00
0.00

18.77
19.32
19.87
20.42
20.98

2.72
2.80
2.88
2.96
3.04

21.49
22.12
22.75
23.38
24.02

817
821
825
829
833

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

154.00
158.00
162.00
166.00
170.00

0.00
0.00
0.00
0.00
0.00

21.53
22.08
22.63
23.18
23.74

3.12
3.20
3.28
3.36
3.44

24.65
25.28
25.91
26.54
27.18

837
841
845
849
853

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

174.00
178.00
182.00
186.00
190.00

0.00
0.00
0.00
0.00
0.00

24.29
24.84
25.39
25.94
26.50

3.52
3.60
3.68
3.76
3.84

27.81
28.44
29.07
29.70
30.34

857
861
865
869
873

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

194.00
198.00
202.00
206.00
210.00

0.00
0.00
0.00
0.00
0.00

27.05
27.60
28.15
28.70
29.26

3.92
4.00
4.08
4.16
4.24

30.97
31.60
32.23
32.86
33.50

877
881
885
889
893

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

214.00
218.00
222.00
226.00
230.00

0.00
0.00
0.00
0.00
0.00

29.81
30.36
30.91
31.46
32.02

4.32
4.40
4.48
4.56
4.64

34.13
34.76
35.39
36.02
36.66

897
901
905
909
913

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

234.00
238.00
242.00
246.00
250.00

0.00
0.00
0.00
0.00
0.00

32.57
33.12
33.67
34.22
34.78

4.72
4.80
4.88
4.96
5.04

37.29
37.92
38.55
39.18
39.82

917
921
925
929
933

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

254.00
258.00
262.00
266.00
270.00

0.00
0.00
0.00
0.00
0.00

35.33
35.88
36.43
36.98
37.54

5.12
5.20
5.28
5.36
5.44

40.45
41.08
41.71
42.34
42.98

937
941
945
949
953

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

274.00
278.00
282.00
286.00
290.00

0.00
0.00
0.00
0.00
0.00

38.09
38.64
39.19
39.74
40.30

5.52
5.60
5.68
5.76
5.84

43.61
44.24
44.87
45.50
46.14

957
961
965
969
973

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

294.00
298.00
302.00
306.00
310.00

0.00
0.00
0.00
0.00
0.00

40.85
41.40
41.95
42.50
43.06

5.92
6.00
6.08
6.16
6.24

46.77
47.40
48.03
48.66
49.30

977
981
985
989
993

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

314.00
318.00
322.00
326.00
330.00

0.00
0.00
0.00
0.00
0.00

43.61
44.16
44.71
45.26
45.82

6.32
6.40
6.48
6.56
6.64

49.93
50.56
51.19
51.82
52.46

997
1001
1005
1009
1013

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

334.00
338.00
342.00
346.00
350.00

0.00
0.00
0.00
0.00
0.00

46.37
46.92
47.47
48.02
48.58

6.72
6.80
6.88
6.96
7.04

53.09
53.72
54.35
54.98
55.62

Page 53

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter J
Employees
earnings up
to and
including
the UEL

Monthly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

1017
1021
1025
1029
1033

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

354.00
358.00
362.00
366.00
370.00

0.00
0.00
0.00
0.00
0.00

49.13
49.68
50.23
50.78
51.34

7.12
7.20
7.28
7.36
7.44

56.25
56.88
57.51
58.14
58.78

1037
1041
1045
1049
1053

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

374.00
378.00
382.00
386.00
390.00

0.00
0.00
0.00
0.00
0.00

51.89
52.44
52.99
53.54
54.10

7.52
7.60
7.68
7.76
7.84

59.41
60.04
60.67
61.30
61.94

1057
1061
1065
1069
1073

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

394.00
398.00
402.00
406.00
410.00

0.00
0.00
0.00
0.00
0.00

54.65
55.20
55.75
56.30
56.86

7.92
8.00
8.08
8.16
8.24

62.57
63.20
63.83
64.46
65.10

1077
1081
1085
1089
1093

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

414.00
418.00
422.00
426.00
430.00

0.00
0.00
0.00
0.00
0.00

57.41
57.96
58.51
59.06
59.62

8.32
8.40
8.48
8.56
8.64

65.73
66.36
66.99
67.62
68.26

1097
1101
1105
1109
1113

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

434.00
438.00
442.00
446.00
450.00

0.00
0.00
0.00
0.00
0.00

60.17
60.72
61.27
61.82
62.38

8.72
8.80
8.88
8.96
9.04

68.89
69.52
70.15
70.78
71.42

1117
1121
1125
1129
1133

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

454.00
458.00
462.00
466.00
470.00

0.00
0.00
0.00
0.00
0.00

62.93
63.48
64.03
64.58
65.14

9.12
9.20
9.28
9.36
9.44

72.05
72.68
73.31
73.94
74.58

1137
1141
1145
1149
1153

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

474.00
478.00
482.00
486.00
490.00

0.00
0.00
0.00
0.00
0.00

65.69
66.24
66.79
67.34
67.90

9.52
9.60
9.68
9.76
9.84

75.21
75.84
76.47
77.10
77.74

1157
1161
1165
1169
1173

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

494.00
498.00
502.00
506.00
510.00

0.00
0.00
0.00
0.00
0.00

68.45
69.00
69.55
70.10
70.66

9.92
10.00
10.08
10.16
10.24

78.37
79.00
79.63
80.26
80.90

1177
1181
1185
1189
1193

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

514.00
518.00
522.00
526.00
530.00

0.00
0.00
0.00
0.00
0.00

71.21
71.76
72.31
72.86
73.42

10.32
10.40
10.48
10.56
10.64

81.53
82.16
82.79
83.42
84.06

1197
1201
1205
1209
1213

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

534.00
538.00
542.00
546.00
550.00

0.00
0.00
0.00
0.00
0.00

73.97
74.52
75.07
75.62
76.18

10.72
10.80
10.88
10.96
11.04

84.69
85.32
85.95
86.58
87.22

1217
1221
1225
1229
1233

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

554.00
558.00
562.00
566.00
570.00

0.00
0.00
0.00
0.00
0.00

76.73
77.28
77.83
78.38
78.94

11.12
11.20
11.28
11.36
11.44

87.85
88.48
89.11
89.74
90.38

Page 54

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Monthly table
Employees
earnings up
to and
including
the UEL

Table letter J

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

1237
1241
1245
1249
1253

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

574.00
578.00
582.00
586.00
590.00

0.00
0.00
0.00
0.00
0.00

79.49
80.04
80.59
81.14
81.70

11.52
11.60
11.68
11.76
11.84

91.01
91.64
92.27
92.90
93.54

1257
1261
1265
1269
1273

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

594.00
598.00
602.00
606.00
610.00

0.00
0.00
0.00
0.00
0.00

82.25
82.80
83.35
83.90
84.46

11.92
12.00
12.08
12.16
12.24

94.17
94.80
95.43
96.06
96.70

1277
1281
1285
1289
1293

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

614.00
618.00
622.00
626.00
630.00

0.00
0.00
0.00
0.00
0.00

85.01
85.56
86.11
86.66
87.22

12.32
12.40
12.48
12.56
12.64

97.33
97.96
98.59
99.22
99.86

1297
1301
1305
1309
1313

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

634.00
638.00
642.00
646.00
650.00

0.00
0.00
0.00
0.00
0.00

87.77
88.32
88.87
89.42
89.98

12.72
12.80
12.88
12.96
13.04

100.49
101.12
101.75
102.38
103.02

1317
1321
1325
1329
1333

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

654.00
658.00
662.00
666.00
670.00

0.00
0.00
0.00
0.00
0.00

90.53
91.08
91.63
92.18
92.74

13.12
13.20
13.28
13.36
13.44

103.65
104.28
104.91
105.54
106.18

1337
1341
1345
1349
1353

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

674.00
678.00
682.00
686.00
690.00

0.00
0.00
0.00
0.00
0.00

93.29
93.84
94.39
94.94
95.50

13.52
13.60
13.68
13.76
13.84

106.81
107.44
108.07
108.70
109.34

1357
1361
1365
1369
1373

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

694.00
698.00
702.00
706.00
710.00

0.00
0.00
0.00
0.00
0.00

96.05
96.60
97.15
97.70
98.26

13.92
14.00
14.08
14.16
14.24

109.97
110.60
111.23
111.86
112.50

1377
1381
1385
1389
1393

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

714.00
718.00
722.00
726.00
730.00

0.00
0.00
0.00
0.00
0.00

98.81
99.36
99.91
100.46
101.02

14.32
14.40
14.48
14.56
14.64

113.13
113.76
114.39
115.02
115.66

1397
1401
1405
1409
1413

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

734.00
738.00
742.00
746.00
750.00

0.00
0.00
0.00
0.00
0.00

101.57
102.12
102.67
103.22
103.78

14.72
14.80
14.88
14.96
15.04

116.29
116.92
117.55
118.18
118.82

1417
1421
1425
1429
1433

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

754.00
758.00
762.00
766.00
770.00

0.00
0.00
0.00
0.00
0.00

104.33
104.88
105.43
105.98
106.54

15.12
15.20
15.28
15.36
15.44

119.45
120.08
120.71
121.34
121.98

1437
1441
1445
1449
1453

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

774.00
778.00
782.00
786.00
790.00

0.00
0.00
0.00
0.00
0.00

107.09
107.64
108.19
108.74
109.30

15.52
15.60
15.68
15.76
15.84

122.61
123.24
123.87
124.50
125.14

Page 55

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter J
Employees
earnings up
to and
including
the UEL

Monthly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

1457
1461
1465
1469
1473

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

794.00
798.00
802.00
806.00
810.00

0.00
0.00
0.00
0.00
0.00

109.85
110.40
110.95
111.50
112.06

15.92
16.00
16.08
16.16
16.24

125.77
126.40
127.03
127.66
128.30

1477
1481
1485
1489
1493

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

814.00
818.00
822.00
826.00
830.00

0.00
0.00
0.00
0.00
0.00

112.61
113.16
113.71
114.26
114.82

16.32
16.40
16.48
16.56
16.64

128.93
129.56
130.19
130.82
131.46

1497
1501
1505
1509
1513

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

834.00
838.00
842.00
846.00
850.00

0.00
0.00
0.00
0.00
0.00

115.37
115.92
116.47
117.02
117.58

16.72
16.80
16.88
16.96
17.04

132.09
132.72
133.35
133.98
134.62

1517
1521
1525
1529
1533

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

854.00
858.00
862.00
866.00
870.00

0.00
0.00
0.00
0.00
0.00

118.13
118.68
119.23
119.78
120.34

17.12
17.20
17.28
17.36
17.44

135.25
135.88
136.51
137.14
137.78

1537
1541
1545
1549
1553

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

874.00
878.00
882.00
886.00
890.00

0.00
0.00
0.00
0.00
0.00

120.89
121.44
121.99
122.54
123.10

17.52
17.60
17.68
17.76
17.84

138.41
139.04
139.67
140.30
140.94

1557
1561
1565
1569
1573

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

894.00
898.00
902.00
906.00
910.00

0.00
0.00
0.00
0.00
0.00

123.65
124.20
124.75
125.30
125.86

17.92
18.00
18.08
18.16
18.24

141.57
142.20
142.83
143.46
144.10

1577
1581
1585
1589
1593

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

914.00
918.00
922.00
926.00
930.00

0.00
0.00
0.00
0.00
0.00

126.41
126.96
127.51
128.06
128.62

18.32
18.40
18.48
18.56
18.64

144.73
145.36
145.99
146.62
147.26

1597
1601
1605
1609
1613

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

934.00
938.00
942.00
946.00
950.00

0.00
0.00
0.00
0.00
0.00

129.17
129.72
130.27
130.82
131.38

18.72
18.80
18.88
18.96
19.04

147.89
148.52
149.15
149.78
150.42

1617
1621
1625
1629
1633

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

954.00
958.00
962.00
966.00
970.00

0.00
0.00
0.00
0.00
0.00

131.93
132.48
133.03
133.58
134.14

19.12
19.20
19.28
19.36
19.44

151.05
151.68
152.31
152.94
153.58

1637
1641
1645
1649
1653

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

974.00
978.00
982.00
986.00
990.00

0.00
0.00
0.00
0.00
0.00

134.69
135.24
135.79
136.34
136.90

19.52
19.60
19.68
19.76
19.84

154.21
154.84
155.47
156.10
156.74

1657
1661
1665
1669
1673

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

994.00
998.00
1002.00
1006.00
1010.00

0.00
0.00
0.00
0.00
0.00

137.45
138.00
138.55
139.10
139.66

19.92
20.00
20.08
20.16
20.24

157.37
158.00
158.63
159.26
159.90

Page 56

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Monthly table
Employees
earnings up
to and
including
the UEL

Table letter J

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

1677
1681
1685
1689
1693

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1014.00
1018.00
1022.00
1026.00
1030.00

0.00
0.00
0.00
0.00
0.00

140.21
140.76
141.31
141.86
142.42

20.32
20.40
20.48
20.56
20.64

160.53
161.16
161.79
162.42
163.06

1697
1701
1705
1709
1713

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1034.00
1038.00
1042.00
1046.00
1050.00

0.00
0.00
0.00
0.00
0.00

142.97
143.52
144.07
144.62
145.18

20.72
20.80
20.88
20.96
21.04

163.69
164.32
164.95
165.58
166.22

1717
1721
1725
1729
1733

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1054.00
1058.00
1062.00
1066.00
1070.00

0.00
0.00
0.00
0.00
0.00

145.73
146.28
146.83
147.38
147.94

21.12
21.20
21.28
21.36
21.44

166.85
167.48
168.11
168.74
169.38

1737
1741
1745
1749
1753

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1074.00
1078.00
1082.00
1086.00
1090.00

0.00
0.00
0.00
0.00
0.00

148.49
149.04
149.59
150.14
150.70

21.52
21.60
21.68
21.76
21.84

170.01
170.64
171.27
171.90
172.54

1757
1761
1765
1769
1773

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1094.00
1098.00
1102.00
1106.00
1110.00

0.00
0.00
0.00
0.00
0.00

151.25
151.80
152.35
152.90
153.46

21.92
22.00
22.08
22.16
22.24

173.17
173.80
174.43
175.06
175.70

1777
1781
1785
1789
1793

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1114.00
1118.00
1122.00
1126.00
1130.00

0.00
0.00
0.00
0.00
0.00

154.01
154.56
155.11
155.66
156.22

22.32
22.40
22.48
22.56
22.64

176.33
176.96
177.59
178.22
178.86

1797
1801
1805
1809
1813

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1134.00
1138.00
1142.00
1146.00
1150.00

0.00
0.00
0.00
0.00
0.00

156.77
157.32
157.87
158.42
158.98

22.72
22.80
22.88
22.96
23.04

179.49
180.12
180.75
181.38
182.02

1817
1821
1825
1829
1833

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1154.00
1158.00
1162.00
1166.00
1170.00

0.00
0.00
0.00
0.00
0.00

159.53
160.08
160.63
161.18
161.74

23.12
23.20
23.28
23.36
23.44

182.65
183.28
183.91
184.54
185.18

1837
1841
1845
1849
1853

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1174.00
1178.00
1182.00
1186.00
1190.00

0.00
0.00
0.00
0.00
0.00

162.29
162.84
163.39
163.94
164.50

23.52
23.60
23.68
23.76
23.84

185.81
186.44
187.07
187.70
188.34

1857
1861
1865
1869
1873

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1194.00
1198.00
1202.00
1206.00
1210.00

0.00
0.00
0.00
0.00
0.00

165.05
165.60
166.15
166.70
167.26

23.92
24.00
24.08
24.16
24.24

188.97
189.60
190.23
190.86
191.50

1877
1881
1885
1889
1893

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1214.00
1218.00
1222.00
1226.00
1230.00

0.00
0.00
0.00
0.00
0.00

167.81
168.36
168.91
169.46
170.02

24.32
24.40
24.48
24.56
24.64

192.13
192.76
193.39
194.02
194.66

Page 57

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter J
Employees
earnings up
to and
including
the UEL

Monthly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

1897
1901
1905
1909
1913

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1234.00
1238.00
1242.00
1246.00
1250.00

0.00
0.00
0.00
0.00
0.00

170.57
171.12
171.67
172.22
172.78

24.72
24.80
24.88
24.96
25.04

195.29
195.92
196.55
197.18
197.82

1917
1921
1925
1929
1933

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1254.00
1258.00
1262.00
1266.00
1270.00

0.00
0.00
0.00
0.00
0.00

173.33
173.88
174.43
174.98
175.54

25.12
25.20
25.28
25.36
25.44

198.45
199.08
199.71
200.34
200.98

1937
1941
1945
1949
1953

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1274.00
1278.00
1282.00
1286.00
1290.00

0.00
0.00
0.00
0.00
0.00

176.09
176.64
177.19
177.74
178.30

25.52
25.60
25.68
25.76
25.84

201.61
202.24
202.87
203.50
204.14

1957
1961
1965
1969
1973

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1294.00
1298.00
1302.00
1306.00
1310.00

0.00
0.00
0.00
0.00
0.00

178.85
179.40
179.95
180.50
181.06

25.92
26.00
26.08
26.16
26.24

204.77
205.40
206.03
206.66
207.30

1977
1981
1985
1989
1993

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1314.00
1318.00
1322.00
1326.00
1330.00

0.00
0.00
0.00
0.00
0.00

181.61
182.16
182.71
183.26
183.82

26.32
26.40
26.48
26.56
26.64

207.93
208.56
209.19
209.82
210.46

1997
2001
2005
2009
2013

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1334.00
1338.00
1342.00
1346.00
1350.00

0.00
0.00
0.00
0.00
0.00

184.37
184.92
185.47
186.02
186.58

26.72
26.80
26.88
26.96
27.04

211.09
211.72
212.35
212.98
213.62

2017
2021
2025
2029
2033

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1354.00
1358.00
1362.00
1366.00
1370.00

0.00
0.00
0.00
0.00
0.00

187.13
187.68
188.23
188.78
189.34

27.12
27.20
27.28
27.36
27.44

214.25
214.88
215.51
216.14
216.78

2037
2041
2045
2049
2053

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1374.00
1378.00
1382.00
1386.00
1390.00

0.00
0.00
0.00
0.00
0.00

189.89
190.44
190.99
191.54
192.10

27.52
27.60
27.68
27.76
27.84

217.41
218.04
218.67
219.30
219.94

2057
2061
2065
2069
2073

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1394.00
1398.00
1402.00
1406.00
1410.00

0.00
0.00
0.00
0.00
0.00

192.65
193.20
193.75
194.30
194.86

27.92
28.00
28.08
28.16
28.24

220.57
221.20
221.83
222.46
223.10

2077
2081
2085
2089
2093

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1414.00
1418.00
1422.00
1426.00
1430.00

0.00
0.00
0.00
0.00
0.00

195.41
195.96
196.51
197.06
197.62

28.32
28.40
28.48
28.56
28.64

223.73
224.36
224.99
225.62
226.26

2097
2101
2105
2109
2113

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1434.00
1438.00
1442.00
1446.00
1450.00

0.00
0.00
0.00
0.00
0.00

198.17
198.72
199.27
199.82
200.38

28.72
28.80
28.88
28.96
29.04

226.89
227.52
228.15
228.78
229.42

Page 58

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Monthly table
Employees
earnings up
to and
including
the UEL

Table letter J

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

2117
2121
2125
2129
2133

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1454.00
1458.00
1462.00
1466.00
1470.00

0.00
0.00
0.00
0.00
0.00

200.93
201.48
202.03
202.58
203.14

29.12
29.20
29.28
29.36
29.44

230.05
230.68
231.31
231.94
232.58

2137
2141
2145
2149
2153

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1474.00
1478.00
1482.00
1486.00
1490.00

0.00
0.00
0.00
0.00
0.00

203.69
204.24
204.79
205.34
205.90

29.52
29.60
29.68
29.76
29.84

233.21
233.84
234.47
235.10
235.74

2157
2161
2165
2169
2173

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1494.00
1498.00
1502.00
1506.00
1510.00

0.00
0.00
0.00
0.00
0.00

206.45
207.00
207.55
208.10
208.66

29.92
30.00
30.08
30.16
30.24

236.37
237.00
237.63
238.26
238.90

2177
2181
2185
2189
2193

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1514.00
1518.00
1522.00
1526.00
1530.00

0.00
0.00
0.00
0.00
0.00

209.21
209.76
210.31
210.86
211.42

30.32
30.40
30.48
30.56
30.64

239.53
240.16
240.79
241.42
242.06

2197
2201
2205
2209
2213

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1534.00
1538.00
1542.00
1546.00
1550.00

0.00
0.00
0.00
0.00
0.00

211.97
212.52
213.07
213.62
214.18

30.72
30.80
30.88
30.96
31.04

242.69
243.32
243.95
244.58
245.22

2217
2221
2225
2229
2233

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1554.00
1558.00
1562.00
1566.00
1570.00

0.00
0.00
0.00
0.00
0.00

214.73
215.28
215.83
216.38
216.94

31.12
31.20
31.28
31.36
31.44

245.85
246.48
247.11
247.74
248.38

2237
2241
2245
2249
2253

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1574.00
1578.00
1582.00
1586.00
1590.00

0.00
0.00
0.00
0.00
0.00

217.49
218.04
218.59
219.14
219.70

31.52
31.60
31.68
31.76
31.84

249.01
249.64
250.27
250.90
251.54

2257
2261
2265
2269
2273

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1594.00
1598.00
1602.00
1606.00
1610.00

0.00
0.00
0.00
0.00
0.00

220.25
220.80
221.35
221.90
222.46

31.92
32.00
32.08
32.16
32.24

252.17
252.80
253.43
254.06
254.70

2277
2281
2285
2289
2293

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1614.00
1618.00
1622.00
1626.00
1630.00

0.00
0.00
0.00
0.00
0.00

223.01
223.56
224.11
224.66
225.22

32.32
32.40
32.48
32.56
32.64

255.33
255.96
256.59
257.22
257.86

2297
2301
2305
2309
2313

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1634.00
1638.00
1642.00
1646.00
1650.00

0.00
0.00
0.00
0.00
0.00

225.77
226.32
226.87
227.42
227.98

32.72
32.80
32.88
32.96
33.04

258.49
259.12
259.75
260.38
261.02

2317
2321
2325
2329
2333

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1654.00
1658.00
1662.00
1666.00
1670.00

0.00
0.00
0.00
0.00
0.00

228.53
229.08
229.63
230.18
230.74

33.12
33.20
33.28
33.36
33.44

261.65
262.28
262.91
263.54
264.18

Page 59

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter J
Employees
earnings up
to and
including
the UEL

Monthly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

2337
2341
2345
2349
2353

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1674.00
1678.00
1682.00
1686.00
1690.00

0.00
0.00
0.00
0.00
0.00

231.29
231.84
232.39
232.94
233.50

33.52
33.60
33.68
33.76
33.84

264.81
265.44
266.07
266.70
267.34

2357
2361
2365
2369
2373

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1694.00
1698.00
1702.00
1706.00
1710.00

0.00
0.00
0.00
0.00
0.00

234.05
234.60
235.15
235.70
236.26

33.92
34.00
34.08
34.16
34.24

267.97
268.60
269.23
269.86
270.50

2377
2381
2385
2389
2393

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1714.00
1718.00
1722.00
1726.00
1730.00

0.00
0.00
0.00
0.00
0.00

236.81
237.36
237.91
238.46
239.02

34.32
34.40
34.48
34.56
34.64

271.13
271.76
272.39
273.02
273.66

2397
2401
2405
2409
2413

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1734.00
1738.00
1742.00
1746.00
1750.00

0.00
0.00
0.00
0.00
0.00

239.57
240.12
240.67
241.22
241.78

34.72
34.80
34.88
34.96
35.04

274.29
274.92
275.55
276.18
276.82

2417
2421
2425
2429
2433

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1754.00
1758.00
1762.00
1766.00
1770.00

0.00
0.00
0.00
0.00
0.00

242.33
242.88
243.43
243.98
244.54

35.12
35.20
35.28
35.36
35.44

277.45
278.08
278.71
279.34
279.98

2437
2441
2445
2449
2453

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1774.00
1778.00
1782.00
1786.00
1790.00

0.00
0.00
0.00
0.00
0.00

245.09
245.64
246.19
246.74
247.30

35.52
35.60
35.68
35.76
35.84

280.61
281.24
281.87
282.50
283.14

2457
2461
2465
2469
2473

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1794.00
1798.00
1802.00
1806.00
1810.00

0.00
0.00
0.00
0.00
0.00

247.85
248.40
248.95
249.50
250.06

35.92
36.00
36.08
36.16
36.24

283.77
284.40
285.03
285.66
286.30

2477
2481
2485
2489
2493

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1814.00
1818.00
1822.00
1826.00
1830.00

0.00
0.00
0.00
0.00
0.00

250.61
251.16
251.71
252.26
252.82

36.32
36.40
36.48
36.56
36.64

286.93
287.56
288.19
288.82
289.46

2497
2501
2505
2509
2513

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1834.00
1838.00
1842.00
1846.00
1850.00

0.00
0.00
0.00
0.00
0.00

253.37
253.92
254.47
255.02
255.58

36.72
36.80
36.88
36.96
37.04

290.09
290.72
291.35
291.98
292.62

2517
2521
2525
2529
2533

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1854.00
1858.00
1862.00
1866.00
1870.00

0.00
0.00
0.00
0.00
0.00

256.13
256.68
257.23
257.78
258.34

37.12
37.20
37.28
37.36
37.44

293.25
293.88
294.51
295.14
295.78

2537
2541
2545
2549
2553

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1874.00
1878.00
1882.00
1886.00
1890.00

0.00
0.00
0.00
0.00
0.00

258.89
259.44
259.99
260.54
261.10

37.52
37.60
37.68
37.76
37.84

296.41
297.04
297.67
298.30
298.94

Page 60

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Monthly table
Employees
earnings up
to and
including
the UEL

Table letter J

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

2557
2561
2565
2569
2573

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1894.00
1898.00
1902.00
1906.00
1910.00

0.00
0.00
0.00
0.00
0.00

261.65
262.20
262.75
263.30
263.86

37.92
38.00
38.08
38.16
38.24

299.57
300.20
300.83
301.46
302.10

2577
2581
2585
2589
2593

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1914.00
1918.00
1922.00
1926.00
1930.00

0.00
0.00
0.00
0.00
0.00

264.41
264.96
265.51
266.06
266.62

38.32
38.40
38.48
38.56
38.64

302.73
303.36
303.99
304.62
305.26

2597
2601
2605
2609
2613

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1934.00
1938.00
1942.00
1946.00
1950.00

0.00
0.00
0.00
0.00
0.00

267.17
267.72
268.27
268.82
269.38

38.72
38.80
38.88
38.96
39.04

305.89
306.52
307.15
307.78
308.42

2617
2621
2625
2629
2633

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1954.00
1958.00
1962.00
1966.00
1970.00

0.00
0.00
0.00
0.00
0.00

269.93
270.48
271.03
271.58
272.14

39.12
39.20
39.28
39.36
39.44

309.05
309.68
310.31
310.94
311.58

2637
2641
2645
2649
2653

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1974.00
1978.00
1982.00
1986.00
1990.00

0.00
0.00
0.00
0.00
0.00

272.69
273.24
273.79
274.34
274.90

39.52
39.60
39.68
39.76
39.84

312.21
312.84
313.47
314.10
314.74

2657
2661
2665
2669
2673

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

1994.00
1998.00
2002.00
2006.00
2010.00

0.00
0.00
0.00
0.00
0.00

275.45
276.00
276.55
277.10
277.66

39.92
40.00
40.08
40.16
40.24

315.37
316.00
316.63
317.26
317.90

2677
2681
2685
2689
2693

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2014.00
2018.00
2022.00
2026.00
2030.00

0.00
0.00
0.00
0.00
0.00

278.21
278.76
279.31
279.86
280.42

40.32
40.40
40.48
40.56
40.64

318.53
319.16
319.79
320.42
321.06

2697
2701
2705
2709
2713

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2034.00
2038.00
2042.00
2046.00
2050.00

0.00
0.00
0.00
0.00
0.00

280.97
281.52
282.07
282.62
283.18

40.72
40.80
40.88
40.96
41.04

321.69
322.32
322.95
323.58
324.22

2717
2721
2725
2729
2733

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2054.00
2058.00
2062.00
2066.00
2070.00

0.00
0.00
0.00
0.00
0.00

283.73
284.28
284.83
285.38
285.94

41.12
41.20
41.28
41.36
41.44

324.85
325.48
326.11
326.74
327.38

2737
2741
2745
2749
2753

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2074.00
2078.00
2082.00
2086.00
2090.00

0.00
0.00
0.00
0.00
0.00

286.49
287.04
287.59
288.14
288.70

41.52
41.60
41.68
41.76
41.84

328.01
328.64
329.27
329.90
330.54

2757
2761
2765
2769
2773

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2094.00
2098.00
2102.00
2106.00
2110.00

0.00
0.00
0.00
0.00
0.00

289.25
289.80
290.35
290.90
291.46

41.92
42.00
42.08
42.16
42.24

331.17
331.80
332.43
333.06
333.70

Page 61

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter J
Employees
earnings up
to and
including
the UEL

Monthly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

2777
2781
2785
2789
2793

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2114.00
2118.00
2122.00
2126.00
2130.00

0.00
0.00
0.00
0.00
0.00

292.01
292.56
293.11
293.66
294.22

42.32
42.40
42.48
42.56
42.64

334.33
334.96
335.59
336.22
336.86

2797
2801
2805
2809
2813

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2134.00
2138.00
2142.00
2146.00
2150.00

0.00
0.00
0.00
0.00
0.00

294.77
295.32
295.87
296.42
296.98

42.72
42.80
42.88
42.96
43.04

337.49
338.12
338.75
339.38
340.02

2817
2821
2825
2829
2833

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2154.00
2158.00
2162.00
2166.00
2170.00

0.00
0.00
0.00
0.00
0.00

297.53
298.08
298.63
299.18
299.74

43.12
43.20
43.28
43.36
43.44

340.65
341.28
341.91
342.54
343.18

2837
2841
2845
2849
2853

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2174.00
2178.00
2182.00
2186.00
2190.00

0.00
0.00
0.00
0.00
0.00

300.29
300.84
301.39
301.94
302.50

43.52
43.60
43.68
43.76
43.84

343.81
344.44
345.07
345.70
346.34

2857
2861
2865
2869
2873

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2194.00
2198.00
2202.00
2206.00
2210.00

0.00
0.00
0.00
0.00
0.00

303.05
303.60
304.15
304.70
305.26

43.92
44.00
44.08
44.16
44.24

346.97
347.60
348.23
348.86
349.50

2877
2881
2885
2889
2893

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2214.00
2218.00
2222.00
2226.00
2230.00

0.00
0.00
0.00
0.00
0.00

305.81
306.36
306.91
307.46
308.02

44.32
44.40
44.48
44.56
44.64

350.13
350.76
351.39
352.02
352.66

2897
2901
2905
2909
2913

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2234.00
2238.00
2242.00
2246.00
2250.00

0.00
0.00
0.00
0.00
0.00

308.57
309.12
309.67
310.22
310.78

44.72
44.80
44.88
44.96
45.04

353.29
353.92
354.55
355.18
355.82

2917
2921
2925
2929
2933

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2254.00
2258.00
2262.00
2266.00
2270.00

0.00
0.00
0.00
0.00
0.00

311.33
311.88
312.43
312.98
313.54

45.12
45.20
45.28
45.36
45.44

356.45
357.08
357.71
358.34
358.98

2937
2941
2945
2949
2953

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2274.00
2278.00
2282.00
2286.00
2290.00

0.00
0.00
0.00
0.00
0.00

314.09
314.64
315.19
315.74
316.30

45.52
45.60
45.68
45.76
45.84

359.61
360.24
360.87
361.50
362.14

2957
2961
2965
2969
2973

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2294.00
2298.00
2302.00
2306.00
2310.00

0.00
0.00
0.00
0.00
0.00

316.85
317.40
317.95
318.50
319.06

45.92
46.00
46.08
46.16
46.24

362.77
363.40
364.03
364.66
365.30

2977
2981
2985
2989
2993

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2314.00
2318.00
2322.00
2326.00
2330.00

0.00
0.00
0.00
0.00
0.00

319.61
320.16
320.71
321.26
321.82

46.32
46.40
46.48
46.56
46.64

365.93
366.56
367.19
367.82
368.46

Page 62

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Monthly table
Employees
earnings up
to and
including
the UEL

Table letter J

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

2997
3001
3005
3009
3013

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2334.00
2338.00
2342.00
2346.00
2350.00

0.00
0.00
0.00
0.00
0.00

322.37
322.92
323.47
324.02
324.58

46.72
46.80
46.88
46.96
47.04

369.09
369.72
370.35
370.98
371.62

3017
3021
3025
3029
3033

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2354.00
2358.00
2362.00
2366.00
2370.00

0.00
0.00
0.00
0.00
0.00

325.13
325.68
326.23
326.78
327.34

47.12
47.20
47.28
47.36
47.44

372.25
372.88
373.51
374.14
374.78

3037
3041
3045
3049
3053

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2374.00
2378.00
2382.00
2386.00
2390.00

0.00
0.00
0.00
0.00
0.00

327.89
328.44
328.99
329.54
330.10

47.52
47.60
47.68
47.76
47.84

375.41
376.04
376.67
377.30
377.94

3057
3061
3065
3069
3073

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2394.00
2398.00
2402.00
2406.00
2410.00

0.00
0.00
0.00
0.00
0.00

330.65
331.20
331.75
332.30
332.86

47.92
48.00
48.08
48.16
48.24

378.57
379.20
379.83
380.46
381.10

3077
3081
3085
3089
3093

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2414.00
2418.00
2422.00
2426.00
2430.00

0.00
0.00
0.00
0.00
0.00

333.41
333.96
334.51
335.06
335.62

48.32
48.40
48.48
48.56
48.64

381.73
382.36
382.99
383.62
384.26

3097
3101
3105
3109
3113

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2434.00
2438.00
2442.00
2446.00
2450.00

0.00
0.00
0.00
0.00
0.00

336.17
336.72
337.27
337.82
338.38

48.72
48.80
48.88
48.96
49.04

384.89
385.52
386.15
386.78
387.42

3117
3121
3125
3129
3133

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2454.00
2458.00
2462.00
2466.00
2470.00

0.00
0.00
0.00
0.00
0.00

338.93
339.48
340.03
340.58
341.14

49.12
49.20
49.28
49.36
49.44

388.05
388.68
389.31
389.94
390.58

3137
3141
3145
3149
3153

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2474.00
2478.00
2482.00
2486.00
2490.00

0.00
0.00
0.00
0.00
0.00

341.69
342.24
342.79
343.34
343.90

49.52
49.60
49.68
49.76
49.84

391.21
391.84
392.47
393.10
393.74

3157
3161
3165
3169
3173

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2494.00
2498.00
2502.00
2506.00
2510.00

0.00
0.00
0.00
0.00
0.00

344.45
345.00
345.55
346.10
346.66

49.92
50.00
50.08
50.16
50.24

394.37
395.00
395.63
396.26
396.90

3177
3181
3185
3189
3193

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2514.00
2518.00
2522.00
2526.00
2530.00

0.00
0.00
0.00
0.00
0.00

347.21
347.76
348.31
348.86
349.42

50.32
50.40
50.48
50.56
50.64

397.53
398.16
398.79
399.42
400.06

3197
3201
3205
3209
3213

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2534.00
2538.00
2542.00
2546.00
2550.00

0.00
0.00
0.00
0.00
0.00

349.97
350.52
351.07
351.62
352.18

50.72
50.80
50.88
50.96
51.04

400.69
401.32
401.95
402.58
403.22

Page 63

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Table letter J
Employees
earnings up
to and
including
the UEL

Monthly table

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

3217
3221
3225
3229
3233

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2554.00
2558.00
2562.00
2566.00
2570.00

0.00
0.00
0.00
0.00
0.00

352.73
353.28
353.83
354.38
354.94

51.12
51.20
51.28
51.36
51.44

403.85
404.48
405.11
405.74
406.38

3237
3241
3245
3249
3253

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2574.00
2578.00
2582.00
2586.00
2590.00

0.00
0.00
0.00
0.00
0.00

355.49
356.04
356.59
357.14
357.70

51.52
51.60
51.68
51.76
51.84

407.01
407.64
408.27
408.90
409.54

3257
3261
3265
3269
3273

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2594.00
2598.00
2602.00
2606.00
2610.00

0.00
0.00
0.00
0.00
0.00

358.25
358.80
359.35
359.90
360.46

51.92
52.00
52.08
52.16
52.24

410.17
410.80
411.43
412.06
412.70

3277
3281
3285
3289
3293

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2614.00
2618.00
2622.00
2626.00
2630.00

0.00
0.00
0.00
0.00
0.00

361.01
361.56
362.11
362.66
363.22

52.32
52.40
52.48
52.56
52.64

413.33
413.96
414.59
415.22
415.86

3297
3301
3305
3309
3313

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2634.00
2638.00
2642.00
2646.00
2650.00

0.00
0.00
0.00
0.00
0.00

363.77
364.32
364.87
365.42
365.98

52.72
52.80
52.88
52.96
53.04

416.49
417.12
417.75
418.38
419.02

3317
3321
3325
3329
3333

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2654.00
2658.00
2662.00
2666.00
2670.00

0.00
0.00
0.00
0.00
0.00

366.53
367.08
367.63
368.18
368.74

53.12
53.20
53.28
53.36
53.44

419.65
420.28
420.91
421.54
422.18

3337
3341
3345
3349
3353

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2674.00
2674.00
2674.00
2674.00
2674.00

0.00
4.00
8.00
12.00
16.00

369.01
369.84
370.39
370.94
371.49

53.48
53.60
53.68
53.76
53.84

422.49
423.44
424.07
424.70
425.33

3357
3361
3365
3369
3373

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2674.00
2674.00
2674.00
2674.00
2674.00

20.00
24.00
28.00
32.00
36.00

372.05
372.60
373.15
373.70
374.25

53.92
54.00
54.08
54.16
54.24

425.97
426.60
427.23
427.86
428.49

3377
3381
3385
3389
3393

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2674.00
2674.00
2674.00
2674.00
2674.00

40.00
44.00
48.00
52.00
56.00

374.81
375.36
375.91
376.46
377.01

54.32
54.40
54.48
54.56
54.64

429.13
429.76
430.39
431.02
431.65

3397
3401
3405
3409
3413

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2674.00
2674.00
2674.00
2674.00
2674.00

60.00
64.00
68.00
72.00
76.00

377.57
378.12
378.67
379.22
379.77

54.72
54.80
54.88
54.96
55.04

432.29
432.92
433.55
434.18
434.81

3417
3421
3425
3429
3433

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2674.00
2674.00
2674.00
2674.00
2674.00

80.00
84.00
88.00
92.00
96.00

380.33
380.88
381.43
381.98
382.53

55.12
55.20
55.28
55.36
55.44

435.45
436.08
436.71
437.34
437.97

Page 64

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

Monthly table
Employees
earnings up
to and
including
the UEL

Table letter J

Earnings at the Earnings above

the LEL, up to
LEL
(where earnings and including
the PT
are equal to or
exceed the LEL)
1a

Earnings above
the PT, up to
and including
the UAP

Earnings above
the UAP, up to
and including
the UEL

Employers
contributions
due on all
earnings above
the ST

1c

1d

1e

1b

Employees
Total of
contributions
employees
due on all
& employers
earnings above contributions
the PT
(for information
only)
1f

3437
3441
3445
3449
3453

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2674.00
2674.00
2674.00
2674.00
2674.00

100.00
104.00
108.00
112.00
116.00

383.09
383.64
384.19
384.74
385.29

55.52
55.60
55.68
55.76
55.84

438.61
439.24
439.87
440.50
441.13

3457
3461
3465
3469
3473

481
481
481
481
481

182.00
182.00
182.00
182.00
182.00

2674.00
2674.00
2674.00
2674.00
2674.00

120.00
124.00
128.00
132.00
136.00

385.85
386.40
386.95
387.50
388.05

55.92
56.00
56.08
56.16
56.24

441.77
442.40
443.03
443.66
444.29

3477
3481
3485
3489

481
481
481
481

182.00
182.00
182.00
182.00

2674.00
2674.00
2674.00
2674.00

140.00
144.00
148.00
152.00

388.61
389.16
389.71
389.99

56.32
56.40
56.48
56.52

444.93
445.56
446.19
446.51

If the employees gross pay is over 3,489, go to page 66.

Page 65

Working out and recording NICs where employees total earnings

exceed the Upper Earnings Limit (UEL)
Where the employees 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 employers NICs and the employees NICs due on the earnings up to the UEL.
To work out the employers NICs and the employees NICs due on the earnings above the UEL, take the following action.
Step Action
1

Example (based on Table letter A with total monthly earnings of 5389.29)

Subtract the UEL figure

from the total gross pay.

5389.29 3489 = 1900.29

Round the answer down

to the nearest whole .

Rounded down to 1900

Look this figure up in the

Additional gross pay table
on page 67.

Look up 1900

If the figure is not shown

in the table, build up to it
by adding together as few
entries as possible.

Add the further employers

NICs and employees NICs
worked out on the earnings
above the UEL (columns 1e
and 1f of the Additional gross
pay table) to employers NICs
and employees NICs due for
earnings at the UEL (columns
1e and 1f of the main table).

Amount

Employers
NICs payable

Employees
NICs payable

1000

138.00

20.00

900

+ 124.20

+ 18.00

Totals

= 262.20

= 38.00

Totals

Total payable
by employer

Total payable
by employee

262.20 (further employer

NICs)

38.00 (further
employee NICs)

+ 389.99 (due for employer

on earnings at UEL)

+ 339.12 (due for employee

on earnings at UEL)

= 652.19

= 377.12

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

652.19

377.12

Page 66

Additional gross pay table

Earnings
on which
contributions
payable

Employers
contributions
payable

Employees
contributions
payable

1e

1f

Total of
employees
& employers
contributions
payable (For
information only)
p

1
2
3
4
5

0.14
0.28
0.41
0.55
0.69

0.02
0.04
0.06
0.08
0.10

0.16
0.32
0.47
0.63
0.79

6
7
8
9
10

0.83
0.97
1.10
1.24
1.38

0.12
0.14
0.16
0.18
0.20

0.95
1.11
1.26
1.42
1.58

11
12
13
14
15

1.52
1.66
1.79
1.93
2.07

0.22
0.24
0.26
0.28
0.30

1.74
1.90
2.05
2.21
2.37

16
17
18
19
20

2.21
2.35
2.48
2.62
2.76

0.32
0.34
0.36
0.38
0.40

2.53
2.69
2.84
3.00
3.16

21
22
23
24
25

2.90
3.04
3.17
3.31
3.45

0.42
0.44
0.46
0.48
0.50

3.32
3.48
3.63
3.79
3.95

26
27
28
29
30

3.59
3.73
3.86
4.00
4.14

0.52
0.54
0.56
0.58
0.60

4.11
4.27
4.42
4.58
4.74

31
32
33
34
35

4.28
4.42
4.55
4.69
4.83

0.62
0.64
0.66
0.68
0.70

4.90
5.06
5.21
5.37
5.53

36
37
38
39
40

4.97
5.11
5.24
5.38
5.52

0.72
0.74
0.76
0.78
0.80

5.69
5.85
6.00
6.16
6.32

41
42
43
44
45

5.66
5.80
5.93
6.07
6.21

0.82
0.84
0.86
0.88
0.90

6.48
6.64
6.79
6.95
7.11

46
47
48
49
50

6.35
6.49
6.62
6.76
6.90

0.92
0.94
0.96
0.98
1.00

7.27
7.43
7.58
7.74
7.90

51
52
53
54
55

7.04
7.18
7.31
7.45
7.59

1.02
1.04
1.06
1.08
1.10

8.06
8.22
8.37
8.53
8.69

Page 67

Additional gross pay table

Earnings
on which
contributions
payable

Employers
contributions
payable

Employees
contributions
payable

1e

1f

Earnings
on which
contributions
payable

Total of
employees
& employers
contributions
payable (for
information
only)
p

Employers
contributions
payable

Employees
contributions
payable

1e

1f

Total of
employees
& employers
contributions
payable (for
information
only)
p

56
57
58
59
60

7.73
7.87
8.00
8.14
8.28

1.12
1.14
1.16
1.18
1.20

8.85
9.01
9.16
9.32
9.48

3000
4000
5000
6000
7000

414.00
552.00
690.00
828.00
966.00

60.00
80.00
100.00
120.00
140.00

474.00
632.00
790.00
948.00
1106.00

61
62
63
64
65

8.42
8.56
8.69
8.83
8.97

1.22
1.24
1.26
1.28
1.30

9.64
9.80
9.95
10.11
10.27

8000
9000
10000
20000
30000

1104.00
1242.00
1380.00
2760.00
4140.00

160.00
180.00
200.00
400.00
600.00

1264.00
1422.00
1580.00
3160.00
4740.00

66
67
68
69
70

9.11
9.25
9.38
9.52
9.66

1.32
1.34
1.36
1.38
1.40

10.43
10.59
10.74
10.90
11.06

40000
50000
60000
70000
80000

5520.00
6900.00
8280.00
9660.00
11040.00

800.00
1000.00
1200.00
1400.00
1600.00

6320.00
7900.00
9480.00
11060.00
12640.00

71
72
73
74
75

9.80
9.94
10.07
10.21
10.35

1.42
1.44
1.46
1.48
1.50

11.22
11.38
11.53
11.69
11.85

90000
100000

12420.00
13800.00

1800.00
2000.00

14220.00
15800.00

76
77
78
79
80

10.49
10.63
10.76
10.90
11.04

1.52
1.54
1.56
1.58
1.60

12.01
12.17
12.32
12.48
12.64

81
82
83
84
85

11.18
11.32
11.45
11.59
11.73

1.62
1.64
1.66
1.68
1.70

12.80
12.96
13.11
13.27
13.43

86
87
88
89
90

11.87
12.01
12.14
12.28
12.42

1.72
1.74
1.76
1.78
1.80

13.59
13.75
13.90
14.06
14.22

91
92
93
94
95

12.56
12.70
12.83
12.97
13.11

1.82
1.84
1.86
1.88
1.90

14.38
14.54
14.69
14.85
15.01

96
97
98
99
100

13.25
13.39
13.52
13.66
13.80

1.92
1.94
1.96
1.98
2.00

15.17
15.33
15.48
15.64
15.80

200
300
400
500
600

27.60
41.40
55.20
69.00
82.80

4.00
6.00
8.00
10.00
12.00

31.60
47.40
63.20
79.00
94.80

700
800
900
1000
2000

96.60
110.40
124.20
138.00
276.00

14.00
16.00
18.00
20.00
40.00

110.60
126.40
142.20
158.00
316.00

Page 68

Page 69

5013810

HMRC 12/13