| Class 1 Earnings Limits and Percentage Rates 2002-2003 | |||
|
LEL | Earnings Threshold | UEL | |
| Weekly | 75.00 | 89.00 | 585.00 |
| Monthly | 325.00 | 385.00 | 2535.00 |
| Annual | 3900.00 | 4615.00 | 30420.00 |
|
Not contracted-out employment |
|||
| EE% Rate | ER% Rate | ||
| On earnings over £75 up to and including £89 | On earnings over £75, up to and Including £89 | ||
| 0% | 0% | ||
| On earnings over £89 up to and including UEL | On earnings over £89 | ||
| 10% | 11.8% | ||
|
Contracted-out employment |
|||
| EE% Rate |
ER% Rate |
||
| On earnings over £75 up to and including £89 |
On earnings over £75, 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 |
||
|
8.4% | COSR | COMP | |
| 8.3% | 10.8% | ||
|
On earnings over UEL |
|||
| 11.8% | 11.8% | ||
| Employee’s rebate on earnings above £75 up to and including £89 (except for reduced rate NICs) | Employer’s rebate on earnings above £75 up to and including £89 | ||
| COSR | COMP | COSR | COMP |
| 1.6% | 1.6% | 3.5% | 1% |
| Married Woman (Employee Rate) |
3.85% |
||
