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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 2000/01, completion of form P11, examples- not contracted-out employment

In the examples below, the weekly limits and thresholds have been used. These are:

Lower Earnings Limit £67.00
   
Employee’s Earnings Threshold £76.00
Employer’s Earnings Threshold £84.00
Upper Earnings Limit £535.00
   
Weekly earnings of £76.00          
           
           
Employee NICs due = NIL        
         
Employer NICs due = NIL        
         
P11                
                 
Col 1a Col 1b Col 1c Col 1d Col 1e Col 1f Col 1g Col 1h  
£67 £9              
                 
Weekly earnings of £78.00          
           
           
Employee NICs due = £0.20 (£78.00 - £76.00 = £2.00 x 10%)  
   
   
Employer NICs due = NIL        
         
         
P11                
                 
Col 1a Col 1b Col 1c Col 1d Col 1e Col 1f Col 1g Col 1h  
£67 £9 £2   £0.20 £0.20      
                 
Weekly earnings of £100.00        
         
         
Employee NICs due = £2.40 (£100.00 - £76.00 = £24.00 x 10%)
 
Employer NICs due = £1.95 (£100.00 - £84.00 = £16.00 x 12.2%)
 
Total NICs due = £4.35        
         
         
P11                
                 
Col 1a Col 1b Col 1c Col 1d Col 1e Col 1f Col 1g Col 1h  
£67 £9 £8 £16 £4.35 £2.40