Beta This part of GOV.UK is being rebuilt – find out what this means

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: 1999/00 earnings limits, threshold & percentage rates

Class 1 Earnings Limits, Threshold and Percentage Rates 1999-2000
 
 
  LEL Earnings Threshold UEL
       
Weekly 66.00 83.00 500.00
Monthly 286.00 361.00 2167.00
Annual 3432.00 4335.00 26000.00
       
Not contracted-out employment
 
 
EE% Rate ER% Rate
   
On earnings over £66 up to and including UEL On earnings over £66, up to and including £83
   
  0%
   
10% On earnings over £83
  12.2%
   
Contracted-out employment
 
 
EE% Rate ER% Rate
   
On earnings over £66 up to and including UEL On earnings over £66, up to and including £83
COSR & COMP COSR & COMP
   
  0%
   
8.4% On earnings over £83, up to and including UEL
   
  COSR COMP
     
  9.2% 11.6%
     
  On earnings over UEL
   
   
  12.2% 12.2%
     
     
  Employer’s rebate on earnings above £66.00 up to and including £83.00
   
   
  COSR COMP
     
  3.0% 0.6%
     
Married Woman (Employee Rate) 3.85%*
   
   

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