| Class 1 Earnings Limits and Percentage Rates 2003-2004 | |||
|
LEL |
Earnings Threshold |
UEL |
|
| Weekly | 77.00 | 89.00 | 595.00 |
| Monthly | 334.00 | 385.00 | 2579.00 |
| Annual | 4004.00 | 4615.00 | 30940.00 |
| Not contracted-out employment | |||
| EE% Rate | ER% Rate | ||
| On earnings over £77 up to and including £89 | On earnings over £77, up to and Including £89 | ||
| 0% | 0% | ||
| On earnings over £89 up to and including UEL | On earnings over £89 | ||
| 11% | 12.8% | ||
| On earnings over UEL | |||
| 1% | |||
| Contracted-out employment | |||
| EE% Rate | ER% Rate | ||
| On earnings over £77 up to and including £89 | On earnings over £77, 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 | ||
| 9.4% | COSR | COMP | |
| 9.3% | 11.8% | ||
| On earnings over UEL | On earnings over UEL | ||
| 1% | 12.8% | 12.8% | |
| Employee’s rebate on earnings above £77 up to and including £89 (except for reduced rate NICs) | Employer’s rebate on earnings above £77 up to and including £89 | ||
| COSR | COMP | COSR | COMP |
| 1.6% | 1.6% | 3.5% | 1% |
| Married Woman (Employee Rate) |
4.85% |
||
