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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: 2001/02 earnings limits, thresholds & percentage rates

Class 1 Earnings Limits, Thresholds and Percentage Rates 2001-2002
 
 
  LEL Earnings Thresholds UEL
       
Weekly 72.00 87.00 575.00
Monthly 312.00 378.00 2492.00
Annual 3744.00 4535.00 29900.00
       
Not contracted-out employment
 
 
EE% Rate ER% Rate
   
On earnings over £72 up to and including £87 On earnings over £72, up to and including £87
0% 0%
On earnings over £87 up to and including UEL On earnings over £87
10% 11.9%
   
Contracted-out employment
 
 
EE% Rate ER% Rate
   
On earnings over £72 up to and including £87 On earnings over £72, up to and including £87
COSR & COMP COSR & COMP
0% 0%
On earnings over £87 up to and including UEL On earnings over £87, up to and including UEL
   
    COSR COMP
       
  8.4% 8.9% 11.3%
       
  On earnings over UEL
   
   
  11.9% 11.9%
     
     
Employee’s rebate on earnings above £72 up to and including £87 (except for married woman’s reduced rate NICs) Employer’s rebate on earnings above £72 up to and including £87
   
   
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