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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 2000/01 earnings limits, thresholds & percentage rates

Class 1 Earnings Limits, Thresholds and Percentage Rates 2000-2001
 
 
  LEL Employee’s Earnings Threshold Employer’s Earnings Threshold UEL  
           
Weekly 67.00 76.00 84.00 535.00  
Monthly 291.00 329.00 365.00 2319.00  
Annual 3484.00 3952.00 4385.00 27820.00  
           
Not contracted-out employment
 
 
EE% Rate ER% Rate
   
On earnings over £67 up to and including £76 On earnings over £76, up to and including £84
0% 0%
On earnings over £76 up to and including UEL On earnings over £84
10% 12.2%
   
Contracted-out employment  
   
   
EE% Rate ER% Rate    
       
On earnings over £67 up to and including £76 On earnings over £67, up to and including £84    
COSR & COMP COSR & COMP    
0% 0%    
On earnings over £76 up to and including UEL On earnings over £84, up to and including UEL    
COSR & COMP COSR COMP  
       
8.4% 9.2% 11.6%  
       
       
  On earnings over UEL  
     
     
  12.2% 12.2%  
       
       
Employee’s rebate on earnings above £67 up to and including £76 (except for married woman’s reduced rate NICs) Employer’s rebate on earnings above £67 up to and including £84  
     
     
COSR COMP COSR COMP  
         
1.6% 1.6% 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