In the examples below, the weekly limits and thresholds have been used. These are:
| Lower Earnings Limit | £67.00 |
| Employee's Earnings Threshold | £76.00 |
| Employer's Earnings Threshold | £84.00 |
| Upper Earnings Limit | £535.00 |
| Weekly earnings of £76.00 |
| Employee NICs due = NIL |
| Employer NICs due = NIL |
| P11 | |||||||
| Col 1a | Col 1b | Col 1c | Col 1d | Col 1e | Col 1f | Col 1g | Col 1h |
| £67 | £9 | 0 | 0 | 0 | 0 | 0 | 0 |
| Weekly earnings of £78.00 |
| Employee NICs due = £0.20 (£78.00 - £76.00 = £2.00 x 10%) |
| Employer NICs due = NIL |
| P11 | |||||||
| Col 1a | Col 1b | Col 1c | Col 1d | Col 1e | Col 1f | Col 1g | Col 1h |
| £67 | £9 | £2 | 0 | £0.20 | £0.20 | 0 | 0 |
| Weekly earnings of £100.00 |
| Employee NICs due = £2.40 (£100.00 - £76.00 = £24.00 x 10%) |
| Employer NICs due = £1.95 (£100.00 - £84.00 = £16.00 x 12.2%) |
| Total NICs due = £4.35 |
| P11 | |||||||
| Col 1a | Col 1b | Col 1c | Col 1d | Col 1e | Col 1f | Col 1g | Col 1h |
| £67 | £9 | £8 | £16 | £4.35 | £2.40 | 0 | 0 |
