NIM11012 - Calculating Class 1 earnings, NICs & NIC rebates: Earnings limits, threshold & percentage rates for 1999/00
| Class 1 Earnings Limits, Threshold and Percentage Rates 1999-2000 |
| LEL | Earnings Threshold | UEL | |
| Weekly | 66.00 | 83.00 | 500.00 |
| Monthly | 286.00 | 361.00 | 2167.00 |
| Annual | 3432.00 | 4335.00 | 26000.00 |
| Not contracted-out employment |
| EE% Rate | ER% Rate |
| On earnings over £66 up to and including UEL | On earnings over £66, up to and including £83 |
| 10% | 0% |
| On earnings over £83 | |
| 12.2% |
| Contracted-out employment |
| EE% Rate | ER% Rate |
| On earnings over £66 up to and including UEL | On earnings over £66, up to and including £83 |
| COSR & COMP | COSR & COMP |
|
8.4% |
0% |
| On earnings over £83, up to and including UEL |
| COSR | COMP |
| 9.2% | 11.6% |
| On earnings over UEL |
| 12.2% | 12.2% |
| Employer’s rebate on earnings above £66.00 up to and including £83.00 |
| COSR | COMP |
| 3.0% | 0.6% |
| Married Woman (Employee Rate) | 3.85%* |
*Employees do not pay contributions on earnings over the weekly, monthly or yearly Upper Earnings Limit
