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HMRC internal manual

National Insurance Manual

Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 2001/02 background changes to forms P22 and P14

  • the alignment of the Primary Threshold (sometimes called the Employee’s Earnings Threshold or ‘EE/ET’) for National Insurance with the Secondary Threshold (sometimes called the Employer’s Earnings Threshold or ‘ER/ET’); and
  • the need to clarify the information to be recorded by employers, particularly where NIC rebates are due.

Copies of the form P11 (2001) and P14 (2001-2002) can be found at NIMAppendix4 (PDF 71kb) and NIMAppendix5 (PDF 44kb), respectively.

Guidance on how to identify forms P11 (2001) and P14 (2001-2002) can be found within NIM11022.

An explanation of how each P11 column for earnings, contributions and NIC rebates should be completed can be found in NIM11023. NIM11024 onwards, provides examples of how to calculate and record earnings, NICs and NIC rebates.