2010-11 | 2011-12 | ||
PAYE Threshold |
£6,475 | £7,475 | |
PAYE Basic Rate |
20% | 20% | |
40% Threshold |
£43,875 | £42,475 | |
Rate |
40% | 40% | |
NI Threshold |
£5,715 | £7,225 | |
NI Rate |
11% | 12% | |
Employer's NI |
12.8% | 13.8% | |
NI Upper Limit |
£43,875 | £42,470 | |
NI Upper Rate |
1.0% | 2.0% |
Home / PAYE & NIC News / Rates & Allowances 2011-12
PAYE and National Insurance Rates and Allowances for 2010-11 and 2011-12
2010-11 | 2011-12 | |||||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Gross Pay (Annual) | PAYE | NI | Er's NI |
Net | Total Cost to E'r | PAYE | NI | Er's NI | Net | Total Cost to E'r | Net Pay Difference | Total Cost Difference | ||
£5,000 |
0 |
0 |
0 |
5,000 |
5,000 |
0 |
0 |
0 |
5,000 |
5,000 |
0 |
0 |
||
£6,000 |
0 |
31 |
36 |
5,969 |
6,036 |
0 |
0 |
0 |
6,000 |
6,000 |
31 |
-36 |
||
£7,000 |
105 |
141 |
164 |
6,754 |
7,164 |
0 |
0 |
0 |
7,000 |
7,000 |
246 |
-164 |
||
£8,000 |
305 |
251 |
292 |
7,444 |
8,292 |
105 |
93 |
107 |
7,802 |
8,107 |
358 |
-186 |
||
£9,000 |
505 |
361 |
420 |
8,134 |
9,420 |
305 |
213 |
245 |
8,482 |
9,245 |
348 |
-176 |
||
£10,000 |
705 |
471 |
548 |
8,824 |
10,548 |
505 |
333 |
383 |
9,162 |
10,383 |
338 |
-166 |
||
£11,000 |
905 |
581 |
676 |
9,514 |
11,676 |
705 |
453 |
521 |
9,842 |
11,521 |
328 |
-156 |
||
£12,000 |
1,105 |
691 |
804 |
10,204 |
12,804 |
905 |
573 |
659 |
10,522 |
12,659 |
318 |
-146 |
||
£13,000 |
1,305 |
801 |
932 |
10,894 |
13,932 |
1,105 |
693 |
797 |
11,202 |
13,797 |
308 |
-136 |
||
£14,000 |
1,505 |
911 |
1,060 |
11,584 |
15,060 |
1,305 |
813 |
935 |
11,882 |
14,935 |
298 |
-126 |
||
£15,000 |
1,705 |
1,021 |
1,188 |
12,274 |
16,188 |
1,505 |
933 |
1,073 |
12,562 |
16,073 |
288 |
-116 |
||
£16,000 |
1,905 |
1,131 |
1,316 |
12,964 |
17,316 |
1,705 |
1,053 |
1,211 |
13,242 |
17,211 |
278 |
-106 |
||
£17,000 |
2,105 |
1,241 |
1,444 |
13,654 |
18,444 |
1,905 |
1,173 |
1,349 |
13,922 |
18,349 |
268 |
-96 |
||
£18,000 |
2,305 |
1,351 |
1,572 |
14,344 |
19,572 |
2,105 |
1,293 |
1,487 |
14,602 |
19,487 |
258 |
-86 |
||
£19,000 |
2,505 |
1,461 |
1,700 |
15,034 |
20,700 |
2,305 |
1,413 |
1,625 |
15,282 |
20,625 |
248 |
-76 |
||
£20,000 |
2,705 |
1,571 |
1,828 |
15,724 |
21,828 |
2,505 |
1,533 |
1,763 |
15,962 |
21,763 |
238 |
-66 |
||
£21,000 |
2,905 |
1,681 |
1,956 |
16,414 |
22,956 |
2,705 |
1,653 |
1,901 |
16,642 |
22,901 |
228 |
-56 |
||
£22,000 |
3,105 |
1,791 |
2,084 |
17,104 |
24,084 |
2,905 |
1,773 |
2,039 |
17,322 |
24,039 |
218 |
-46 |
||
£23,000 |
3,305 |
1,901 |
2,212 |
17,794 |
25,212 |
3,105 |
1,893 |
2,177 |
18,002 |
25,177 |
208 |
-36 |
||
£24,000 |
3,505 |
2,011 |
2,340 |
18,484 |
26,340 |
3,305 |
2,013 |
2,315 |
18,682 |
26,315 |
198 |
-26 |
||
£25,000 |
3,705 |
2,121 |
2,468 |
19,174 |
27,468 |
3,505 |
2,133 |
2,453 |
19,362 |
27,453 |
188 |
-16 |
||
£26,000 |
3,905 |
2,231 |
2,596 |
19,864 |
28,596 |
3,705 |
2,253 |
2,591 |
20,042 |
28,591 |
178 |
-6 |
||
£27,000 |
4,105 |
2,341 |
2,724 |
20,554 |
29,724 |
3,905 |
2,373 |
2,729 |
20,722 |
29,729 |
168 |
4 |
||
£28,000 |
4,305 |
2,451 |
2,852 |
21,244 |
30,852 |
4,105 |
2,493 |
2,867 |
21,402 |
30,867 |
158 |
14 |
||
£29,000 |
4,505 |
2,561 |
2,980 |
21,934 |
31,980 | 4,305 |
2,613 |
3,005 |
22,082 |
32,005 |
148 |
24 |
||
£30,000 |
4,705 |
2,671 |
3,108 |
22,624 |
33,108 |
4,505 |
2,733 |
3,143 |
22,762 |
33,143 |
138 |
34 |
||
£31,000 |
4,905 |
2,781 |
3,236 |
23,314 |
34,236 |
4,705 |
2,853 |
3,281 |
23,442 |
34,281 |
128 |
44 |
||
£32,000 |
5,105 |
2,891 |
3,364 |
24,004 |
35,364 |
4,905 |
2,973 |
3,419 |
24,122 |
35,419 |
118 |
54 |
||
£33,000 |
5,305 |
3,001 |
3,492 |
24,694 |
36,492 |
5,105 |
3,093 |
3,557 |
24,802 |
36,557 |
108 |
64 |
||
£34,000 |
5,505 |
3,111 |
3,620 |
25,384 |
37,620 |
5,305 |
3,213 |
3,695 |
25,482 |
37,695 |
98 |
74 |
||
£35,000 |
5,705 |
3,221 |
3,748 |
26,074 |
38,748 |
5,505 |
3,333 |
3,833 |
26,162 |
38,833 |
88 |
84 |
||
£36,000 |
5,905 |
3,331 |
3,876 |
26,764 |
39,876 |
5,705 |
3,453 |
3,971 |
26,842 |
39,971 |
78 |
94 |
||
£37,000 |
6,105 |
3,441 |
4,004 |
27,454 |
41,004 |
5,905 |
3,573 |
4,109 |
27,522 |
41,109 |
68 |
104 |
||
£38,000 |
6,305 |
3,551 |
4,132 |
28,144 |
42,132 |
6,105 |
3,693 |
4,247 |
28,202 |
42,247 |
58 |
114 |
||
£39,000 |
6,505 |
3,661 |
4,260 |
28,834 |
43,260 |
6,305 |
3,813 |
4,385 |
28,882 |
43,385 |
48 |
124 |
||
£40,000 |
6,705 |
3,771 |
4,388 |
29,524 |
44,388 |
6,505 |
3,933 |
4,523 |
29,562 |
44,523 |
38 |
134 |
||
£41,000 |
6,905 |
3,881 |
4,516 |
30,214 |
45,516 |
6,705 |
4,053 |
4,661 |
30,242 |
45,661 |
28 |
144 |
||
£42,000 |
7,105 |
3,991 |
4,644 |
30,904 |
46,644 |
6,905 |
4,173 |
4,799 |
30,922 |
46,799 |
18 |
154 |
||
£43,000 |
7,305 |
4,101 |
4,772 |
31,594 |
47,772 |
7,210 |
4,240 |
4,874 |
31,550 |
47,874 |
-44 |
102 |
||
£44,000 |
7,530 |
4,199 |
4,886 |
32,271 |
48,886 |
7,610 |
4,260 |
4,894 |
32,130 |
48,894 |
-141 |
9 |
||
£45,000 |
7,930 |
4,209 |
4,896 |
32,861 |
49,896 |
8,010 |
4,280 |
4,914 |
32,710 |
49,914 |
-151 |
19 |
||
£46,000 |
8,330 |
4,219 |
4,906 |
33,451 |
50,906 |
8,410 |
4,300 |
4,934 |
33,290 |
50,934 |
-161 |
29 |
||
£47,000 |
8,730 |
4,229 |
4,916 |
34,041 |
51,916 |
8,810 |
4,320 |
4,954 |
33,870 |
51,954 |
-171 |
39 |
||
£48,000 |
9,130 |
4,239 |
4,926 |
34,631 |
52,926 |
9,210 |
4,340 |
4,974 |
34,450 |
52,974 |
-181 |
49 |