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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: 2003/04: earnings limits, thresholds & percentage rates

 

### Class 1 Earnings Limits and Percentage Rates 2003-2004
 
{#}
  LEL Earnings Threshold UEL  
  Weekly 77.00 89.00 595.00
  Monthly 334.00 385.00 2579.00
  Annual 4004.00 4615.00 30940.00
  Not contracted-out employment      
  EE% Rate ER% Rate    
  On earnings over £77 up to and including £89 On earnings over £77, up to and    
Including £89        
  0% 0%    
  On earnings over £89 up to and including UEL On earnings over £89    
  11% 12.8%    
  On earnings over UEL      
  1%      
  Contracted-out employment      
  EE% Rate ER% Rate    
  On earnings over £77 up to and including £89 On earnings over £77, 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        
         
9.4% COSR COMP          
  9.3% 11.8%          
  On earnings over UEL On earnings over UEL          
  1% 12.8% 12.8%        
  Employee’s rebate on earnings above £77 up to and including £89 (except for reduced rate NICs) Employer’s rebate on earnings above £77          
up to and including £89              
  COSR COMP COSR COMP      
  1.6% 1.6% 3.5% 1%      
  Married Woman (Employee Rate) 4.85%