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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: 2002/03 earnings limits, thresholds and percentage rates

 

### Class 1 Earnings Limits and Percentage Rates 2002-2003      
       
  LEL Earnings Threshold UEL
Weekly 75.00 89.00 585.00
Monthly 325.00 385.00 2535.00
Annual 3900.00 4615.00 30420.00
Not contracted-out employment      
EE% Rate ER% Rate    
On earnings over £75 up to and including £89 On earnings over £75, up to and    
Including £89    
  0% 0%
  On earnings over £89 up to and including UEL On earnings over £89
  10% 11.8%
  Contracted-out employment  
  EE% Rate ER% Rate
  On earnings over £75 up to and including £89 On earnings over £75, up to and
Including £89    
  COSR & COMP COSR & COMP
  0% 0%
  On earnings over £89 up to and including UEL On earnings over £89, up to and
Including UEL  
   
8.4% COSR COMP
  8.3% 10.8%
  On earnings over UEL  
  11.8% 11.8%
  Employee’s rebate on earnings above £75 up to and including £89 (except for reduced rate NICs) Employer’s rebate on earnings above £75
up to and including £89                  
  COSR COMP COSR COMP          
  1.6% 1.6% 3.5% 1%          
  Married Woman (Employee Rate)   3.85%