beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

National Insurance Manual

Class 1: calculating & recording earnings, NICs & NIC rebates: rates, limits, thresholds, rebates and P11 completion: 2003/04 completion of forms P11 (2003-04) & P14 (2003-04) example 1 - not contracted-out earnings of £77 a week

In the example below, the weekly limits and thresholds for 2003-2004 have been used. These are:

  • Lower Earnings Limit (LEL): £77.00
  • Earnings (ET): £89.00
  • Upper Earnings Limit (UEL): £595.00

Weekly earnings of £77.00

Employee’s NICs due = NIL

Employer’s NICs due= NIL

Complete P11 as follows -

1a 1b 1c 1d 1e

Assuming earnings are the same for 52 weeks, complete P14 as follows -

1a 1b 1c 1d 1e