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 £74.00 |
| Employee NICs due = NIL |
| Employer NICs due = NIL |
| NIC rebate due = £0.11 (£74.00 - £67.00 = £7.00 x 1.6%) |
| = £0.04 (£74.00 - £67.00 = £7.00 x 0.6%) |
| Total NIC rebate due = £0.15 |
| P11 | |||||||
| Col 1a | Col 1b | Col 1c | Col 1d | Col 1e | Col 1f | Col 1g | Col 1h |
| £67 | £7 | 0 | 0 | 0 | 0 | £0.11 | £0.04 |
| Weekly Earnings of £100.00 |
| Employee NICs due = £2.02 (£100.00 - £76.00 = £24.00 x 8.4%) |
| Employer NICs due = £1.86 (£100.00 - £84.00 = £16.00 x 11.6%) |
| NIC rebate due = £0.14 (£76.00 - £67.00 = £9.00 x 1.6%) |
| = £0.10 (£84.00 - £67.00 = £17.00 x 0.6%) |
| Total NICs due = £3.88 |
| Total NIC rebate due = £0.24 |
| P11 | |||||||
| Col 1a | Col 1b | Col 1c | Col 1d | Col 1e | Col 1f | Col 1g | Col 1h |
| £67 | £9 | £8 | £16 | £3.88 | £2.02 | £0.14 | £0.10 |
