Payroll Information Tables
A wealth of Payroll information and figures in easily accessible tables.
|
Income Tax Allowances
| Income Tax Allowances by Year | ||||
Annual Allowances for tax year |
2008/09 | 2009/10 | 2010/11 | 2010/11 |
Personal allowance - aged under 65 - aged 65 - 74 - aged 75 and over - blind person’s allowance Married couple’s allowance* - one born before 6 Apr 1935 - aged 75 and over - minimum amount MCA Income limit (age-related) Emergency code (*tax relief at 10%) |
from 7 Sep £6,035 £9,030 £9,180 £1,800 £6,535 £6,625 £2,540 £21,800 603L |
£6,475 £9,490 £9,640 £1,660 N/A £6,965 £2,670 £22,900 647L |
£6,475 £9,490 £9,640 £1,890 N/A £6,965 £2,670 £22,900 647L |
£7,475 £9,940 £10,090 £1,980 N/A £7,295 £2,800 £24,000 747L |
Class 1A NIC Rates
| Class 1A NIC Percentage Rates | |||
| 2009/10 | 2010/11 | 2011/12 | |
Employer rate |
12.8% | 12.8% | 13.8% |
Payment date |
19 Jul 2011 | 19 Jul 2012 | 19 Jul 2013 |
Class 1 National Insurance Table Letters
| Class 1 NI Table Letters | |||
| For employees who have not reached 16 years old, no NICs are payable by either employee or employer. NIC table numbers are shown In brackets. | Not Contracted-out (NCO) of S2P and Personal Pensions (APP, GPP, SHP) CA38/CA41 | Contracted-out Salary-Related Pension Scheme (COSR) CA39 | Contracted-out Money Purchase Pension Scheme (COMP) CA43 |
| Standard Rates | A (CA38) | D (CA39) | F (CA43) |
| Reduced Rates (Certificate of Election) |
B (CA41) | E (CA39) | G (CA43) |
| Over State Pension Age Employer only (Certificate of Age Exception) |
C (CA41) | C (CA41) | C (CA41) |
| Payment Deferred (Certificate of Deferment) |
J (CA38) | L (CA39) | S (CA43) |
Income Tax Rates and Bands
| Tax Thresholds | 2009/10 |
2010/11 |
2011/12 |
| Basic rate limit | £37,400 |
£37,400 |
£35,000 |
| Higher rate limit | - |
£150,000 |
£150,000 |
Employee NIC Thresholds
| Employee - Class 1 NICs thresholds 2010/2011 | ||||||||
| Figures in red indicate values in statute | 2010/2011 | 2011/2012 | ||||||
| Pay Frequency | LEL | ET | UAP | UEL | LEL | ET | UAP | UEL |
| Weekly | £97 | £110 | £770 | £844 | £102 | £139 | £770 | £817 |
| Fortnightly | £194 | £220 | £1,540 | £1,688 | £204 | £278 | £1,540 | £1634 |
| Four-weekly | £388 | £440 | £3,080 | £3,375 | £408 | £556 | £3,080 | £3,268 |
| Monthly | £421 | £476 | £3,337 | £3,656 | £442 | £602 | £3,337 | £3,504 |
| Yearly | £5,044 | £5,715 | £40,040 | £43,875 | £5,304 | £7,225 | £40,040 | £42,475 |
Employer NIC Thresholds
| Employer - Class 1 NICs thresholds 2010/2011 | ||||||||
| Figures in red indicate values in statute | 2010/2011 | 2011/2012 | ||||||
| Pay Frequency | LEL | ET | UAP | UEL | LEL | ET | UAP | UEL |
| Weekly | £97 | £110 | £770 | £844 | £102 | £139 | £770 | £817 |
| Fortnightly | £194 | £220 | £1,540 | £1,688 | £204 | £278 | £1,540 | £1634 |
| Four-weekly | £388 | £440 | £3,080 | £3,375 | £408 | £556 | £3,080 | £3,268 |
| Monthly | £421 | £476 | £3,337 | £3,656 | £442 | £602 | £3,337 | £3,504 |
| Yearly | £5,044 | £5,715 | £40,040 | £43,875 | £5,304 | £7,225 | £40,040 | £42,475 |
NI Thresholds from 6 April 2011
Lower Earning Limit |
Secondary Threshold |
Primary Threshold |
Upper Accrual Point |
Upper Earnings Limit |
|
Weekly |
£102 |
£136 |
£139 |
£770 |
£817 |
2 Weekly |
£204 |
£272 |
£278 |
£1540 |
£1634 |
4 Weekly |
£408 |
£544 |
£556 |
£3080 |
£3268 |
Monthly |
£442 |
£589 |
£602 |
£3337 |
£3540 |
Annual |
£5304 |
£7072 |
£7225 |
£40040 |
£42475 |
Statutory Sick Pay
| Statutory Sick Pay | |||
| Effective from sixth day of | April 2009 |
April 2010 |
April 2011 |
| Weekly Lower Earnings Limit | £95 | £97 | £102 |
| Weekly SSP rate | £79.15 | £79.15 | £81.60 |
Statutory Redundancy Pay
Statutory Redundancy Pay |
|||
| Effective from first day of | Oct 2009 |
Feb 2010 |
Feb 2011 |
| Maximum weekly amount | £380 |
£380 |
£400 |
Statutory Maternity Pay (SMP), Statutory Paternity Pay (SPP), Statutory Adoption Pay (SAP)
| Weekly rates effective from first payment week starting on or after Sunday | 4 April 2010 | 3 April 2011 | |
| SMP rate for first 6 weeks | 90% of average weekly earnings, even if less than | £124.88 | £128.73 |
SMP rate for up to next 33 weeks OSPP rate for up to 2 weeks SAP rate for up to 39 weeks |
Lower of 90% of weekly earnings and | £124.88 | £128.73 |
| SMP, OSPP, ASPP, and SAP optional daily rates | £17.84 | £18.39 | |
| Percentage of payment recoverable | 92% | 92% | |
| Percentage of payment recoverable under SER | 100% | 100% | |
| NI compensation recoverable under SER | 4.5% | 3% | |
| Annual NICs threshold for SER | £45,000 | £45,000 | |
Company Car - Fuel Benefit
| Fuel Benefit Annual Multiplier | |||
| Tax Year | 2009-2010 | 2010-2011 | 2011-2012 |
| Statutory value is multiplied by the same CO2 related % as used for company car | £16,900 | £18,000 | £18,800 |
Taxable Benefit Charge of Company Vans
| Taxable Benefit Charge of Company Vans | ||||
| 2005/6 | 2007/8 | 2008/9/10 | 2010/11/12 | |
| Under 4 years old | £500 | N/A | N/A | N/A |
| Over 4 years old | £350 | N/A | N/A | N/A |
| Restricted private use | nil | nil | nil | nil |
| Private use | N/A | £3,000 | £3,000 | £3,000 |
| Private fuel | N/A | £500 | £500 | £550 |
Tribunal Awards
| Tribunal Awards | |||
| Effective from first day of | Oct 2009 | Feb 2010 | Feb 2011 |
| Minimum basic award for unfair dismissal | £4,700 | £4,700 | £5,000 |
| Minimum compensation for exclusion/expulsion from trade union | £7,300 | £7,200 | £7,600 |
| Limit on compensation for unfair dismissal | £66,200 | £65,300 | £68,400 |
Magistrates' Financial Loss Allowances
| Maximum Daily Allowances | ||||
| Effective date | To 30 April 2010 | From 1 May 2010 | ||
| Length of sitting | half day | full day | half day | full day |
| Employees | £46.63 | £93.27 | £46.63 | £93.27 |
| Self-employed | £58.29 | £116.58 | £58.29 | £116.58 |
Changes to annual and lifetime pension allowances
| Pension - Annual Allowance | |||||
| Annual Allowance | 2008/09 | 2009/10 | 2010/11 | 2011/12 | 2012/13 |
| £235,000 | £245,000 | £255,000 | £50,000 | unknown | |
| Pension - Lifetime Allowance | |||||
| Lifetime Allowance | 2008/09 | 2009/10 | 2010/11 | 2011/12 | 2012/13 |
| £1.65m | £1.75m | £1.8m | £1.8m | £1.5m | |
Jurors' financial loss allowances
| Maximum Daily Allowances | ||
| Effective date | 1 June 2010 | |
| Daily period of jury service | up to 4 hours | over 4 hours |
| First 10 days | £32.47 | £64.95 |
| From 11th day up to 200th day | £64.95 | £129.91 |
| From the 201st day | £114.03 | £228.06 |
Jurors' financial loss allowances for Scotland
From the 10th of January 2011 jurors can claim allowance whether serving on jury or not.
| Jurors' financial loss allowances for Scotland | ||
| Period of jury service | 4 hours or less | More than 4 hours |
| First 5 days | £32.47 | £64.95 |
| From 6th day to 100th Day | £129.91 | £129.91 |
| From 101st Day | £230 | £230 |
| Maximum amount paid in respect of carer expenses is £6 per hour | ||
Guarantee Payments
| Guarantee Payments | |||
| Effective from first day of | Oct 2009 | Feb 2010 | Feb 2011 |
| Daily amount limit | £21.50 | £21.20 | £22.20 |
Disclaimer
Whilst every care has been taken in the compilation of these tables, the information is based on our own interpretation of the official guides and is provided for comparison purposes only. No responsibility for loss occasioned to any person or any business for action taken or refraining from action based on this information, can be accepted
