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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 1996/97 earnings brackets & percentage rates

Earnings Brackets  
   
   

| Bracket 1
from LEL | (Weekly)
(Monthly)
(Yearly) | 61.00
265.00
3172.00 | 109.99
476.99
5719.99 | || | Bracket 2

  | (Weekly)
(Monthly)
(Yearly) | 110.00
477.00
5720.00 | 154.99
671.99
8059.99 | | Bracket 3

  | (Weekly)
(Monthly)
(Yearly | 155.00
672.00
8060.00 | 209.99
909.99
10919.99 | | Bracket 4

  | (Weekly)
(Monthly)
(Yearly | 210.00
910.00
10920.00 | 455.00
1972.00
23660.00 | |   |   |   |   |

| Bracket 5
over UEL

  | (Weekly)
(Monthly)
(Yearly | Over 455.00
Over 1972.00
Over 23660.00 | || |   |   |   | 

Percentage Rates Employee % Rate Employer % Rate  
       
       

| Not Contracted-out | On first £61 | Over £61 | On all earnings | || | Bracket 1
Bracket 2
Bracket 3
Bracket 4
Bracket 5 | 2
2
2
2
* | 10
10
10
10

  • | 3.0
    5.0
    7.0
    10.2
    10.2 | |   |   |   | 
Contracted-out On first £61 Over £62 On first £61 Over £61 Over UEL  
             
Bracket 1 2 8.2 3.0 0.0    
Bracket 2 2 8.2 5.0 2.0    
Bracket 3 2 8.2 7.0 4.0    
Bracket 4 2 8.2 10.2 7.2    
Bracket 5 * * 10.2 7.2 10.2  
             
Married Woman 3.85* 3.85*
     
     

*Employees do not pay contributions on earnings over the weekly, monthly or yearly Upper Earnings Limit.