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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: 1997/98 earnings brackets & percentage rates

 

Earnings Brackets  
   
   

| Bracket 1
From LEL | (Weekly)
(Monthly)
(Yearly) | 62.00
269.00
3224.00 | 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 | 465.00
2015.00
24180.00 | |   |   |   |   | 

| Bracket 5
over UEL

  | (Weekly)
(Monthly)
(Yearly) | Over 465.00
Over 2015.00
Over 24180.00 | || |   |   |   |

Percentage Rates Employee % Rate Employer Percentage Rate  
       
       

| Not Contracted-out | On first £62 | Over £62 | 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
    10.0
    10.0 | |   |   |   | 

Contracted-out   COSR COMP  
         
         
  On first £62 Over £62 On first £62 Over £62 Over UEL On first £62 Over £62 Over UEL
                 
Bracket 1 2 8.4 3.0 0.0   3.0 1.5  
Bracket 2 2 8.4 5.0 2.0   5.0 3.5  
Bracket 3 2 8.4 7.0 4.0   7.0 5.5  
Bracket 4 2 8.4 10.0 7.0   10.0 8.5  
Bracket 5 * * 10.0 7.0 10.0 10.0 8.5 10.0
Married Woman 3.85* 3.85*
     
     

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