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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 identifying forms P11 (2001) & P14 (2001-2002)

Form P11

Form P11 (2001) can be identified through the distinctive colour banding across the top of the form above the column headings, and the bottom of the form above the End of Year Summary totals. For 2001/02, this colour banding is orange. Form P11 (2001) can also be identified by the difference in the headings of columns 1f and 1g, and by the reduction in the number of columns (from 4 to 3) in which to record earnings.

A copy of the form P11 (2001) is at NIMAppendix4(PDF 71kb).

Guidance on completion of the new form P11 (2001) can be found at NIM11023. NIM11024 onwards, provides examples of how to calculate and record earnings, NICs and NIC rebates.

Form P14

Generally, the columns on form P14 reflect those on the P11. One exception is the employee’s and employer’s NIC rebate. The total NIC rebate is reported in a ‘stand alone’ box and the figure entered will be the total of P11 columns 1f (employee’s NIC rebate) and 1g (employer’s NIC rebate). These columns will be individually totalled at the year-end and added together to produce the figure for the ‘stand alone’ box 1f+1g of the form P14.

In addition, there is ‘stand alone’ box in which the employee’s NIC rebate from column 1f will be entered. This information is included on the P14 to ensure that the employee is given accurate details on the form P60 about the amount of employee’s NIC rebate deducted from the contributions payable recorded in column 1e. It is only appropriate to employee’s who are members of their employer’s contracted-out occupational pension scheme.

The total amount of Statutory Sick Pay (SSP) paid to the employee is recorded in column 1i of the form P11. At the end of the tax year, the employer will have transferred the total of column 1i to the stand-alone box 1i of the form P14. The amount entered on the P14 is the total amount of SSP paid to each employee in any tax month(s) for which recovery is made under the Percentage Threshold Scheme (PTS).

A copy of form P14 (2001-2002) is at NIMAppendix5 (PDF 44kb).