| Company Profile | |||||
|
|
|
PAYE and National Insurance Rates and Allowances 2010-11 and 2011-12 |
![]() |
| 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% |
| 2010-11 | 2011-12 | |||||||||||||
| Gross Pay (Annual) | PAYE |
NI |
Employer's NI |
Net |
Total Cost To Employer |
PAYE |
NI |
Employer's NI |
Net |
Total Cost To Employer |
Net Pay Difference |
Total Cost Difference |
||
| £5,000 | 0 | 0 | 0 | 5000 | 5000 | 0 | 0 | 0 | 5000 | 5000 | 0 | 0 | ||
| £6,000 | 0 | 31 | 36 | 5969 | 6036 | 0 | 0 | 0 | 6000 | 6000 | 31 | -36 | ||
| £7,000 | 105 | 141 | 164 | 6754 | 7164 | 0 | 0 | 0 | 7000 | 7000 | 246 | -164 | ||
| £8,000 | 305 | 251 | 292 | 7444 | 8292 | 105 | 93 | 107 | 7802 | 8107 | 358 | -186 | ||
| £9,000 | 505 | 361 | 420 | 8134 | 9420 | 305 | 213 | 245 | 8482 | 9245 | 348 | -176 | ||
| £10,000 | 705 | 471 | 548 | 8824 | 10548 | 505 | 333 | 383 | 9162 | 10383 | 338 | -166 | ||
| £11,000 | 905 | 581 | 676 | 9514 | 11676 | 705 | 453 | 521 | 9842 | 11521 | 328 | -156 | ||
| £12,000 | 1105 | 691 | 804 | 10204 | 12804 | 905 | 573 | 659 | 10522 | 12659 | 318 | -146 | ||
| £13,000 | 1305 | 801 | 932 | 10894 | 13932 | 1105 | 693 | 797 | 11202 | 13797 | 308 | -136 | ||
| £14,000 | 1505 | 911 | 1060 | 11584 | 15060 | 1305 | 813 | 935 | 11882 | 14935 | 298 | -126 | ||
| £15,000 | 1705 | 1021 | 1188 | 12274 | 16188 | 1505 | 933 | 1073 | 12562 | 16073 | 288 | -116 | ||
| £16,000 | 1905 | 1131 | 1316 | 12964 | 17316 | 1705 | 1053 | 1211 | 13242 | 17211 | 278 | -106 | ||
| £17,000 | 2105 | 1241 | 1444 | 13654 | 18444 | 1905 | 1173 | 1349 | 13922 | 18349 | 268 | -96 | ||
| £18,000 | 2305 | 1351 | 1572 | 14344 | 19572 | 2105 | 1293 | 1487 | 14602 | 19487 | 258 | -86 | ||
| £19,000 | 2505 | 1461 | 1700 | 15034 | 20700 | 2305 | 1413 | 1625 | 15282 | 20625 | 248 | -76 | ||
| £20,000 | 2705 | 1571 | 1828 | 15724 | 21828 | 2505 | 1533 | 1763 | 15962 | 21763 | 238 | -66 | ||
| £21,000 | 2905 | 1681 | 1956 | 16414 | 22956 | 2705 | 1653 | 1901 | 16642 | 22901 | 228 | -56 | ||
| £22,000 | 3105 | 1791 | 2084 | 17104 | 24084 | 2905 | 1773 | 2039 | 17322 | 24039 | 218 | -46 | ||
| £23,000 | 3305 | 1901 | 2212 | 17794 | 25212 | 3105 | 1893 | 2177 | 18002 | 25177 | 208 | -36 | ||
| £24,000 | 3505 | 2011 | 2340 | 18484 | 26340 | 3305 | 2013 | 2315 | 18682 | 26315 | 198 | -26 | ||
| £25,000 | 3705 | 2121 | 2468 | 19174 | 27468 | 3505 | 2133 | 2453 | 19362 | 27453 | 188 | -16 | ||
| £26,000 | 3905 | 2231 | 2596 | 19864 | 28596 | 3705 | 2253 | 2591 | 20042 | 28591 | 178 | -6 | ||
| £27,000 | 4105 | 2341 | 2724 | 20554 | 29724 | 3905 | 2373 | 2729 | 20722 | 29729 | 168 | 4 | ||
| £28,000 | 4305 | 2451 | 2852 | 21244 | 30852 | 4105 | 2493 | 2867 | 21402 | 30867 | 158 | 14 | ||
| £29,000 | 4505 | 2561 | 2980 | 21934 | 31980 | 4305 | 2613 | 3005 | 22082 | 32005 | 148 | 24 | ||
| £30,000 | 4705 | 2671 | 3108 | 22624 | 33108 | 4505 | 2733 | 3143 | 22762 | 33143 | 138 | 34 | ||
| £31,000 | 4905 | 2781 | 3236 | 23314 | 34236 | 4705 | 2853 | 3281 | 23442 | 34281 | 128 | 44 | ||
| £32,000 | 5105 | 2891 | 3364 | 24004 | 35364 | 4905 | 2973 | 3419 | 24122 | 35419 | 118 | 54 | ||
| £33,000 | 5305 | 3001 | 3492 | 24694 | 36492 | 5105 | 3093 | 3557 | 24802 | 36557 | 108 | 64 | ||
| £34,000 | 5505 | 3111 | 3620 | 25384 | 37620 | 5305 | 3213 | 3695 | 25482 | 37695 | 98 | 74 | ||
| £35,000 | 5705 | 3221 | 3748 | 26074 | 38748 | 5505 | 3333 | 3833 | 26162 | 38833 | 88 | 84 | ||
| £36,000 | 5905 | 3331 | 3876 | 26764 | 39876 | 5705 | 3453 | 3971 | 26842 | 39971 | 78 | 94 | ||
| £37,000 | 6105 | 3441 | 4004 | 27454 | 41004 | 5905 | 3573 | 4109 | 27522 | 41109 | 68 | 104 | ||
| £38,000 | 6305 | 3551 | 4132 | 28144 | 42132 | 6105 | 3693 | 4247 | 28202 | 42247 | 58 | 114 | ||
| £39,000 | 6505 | 3661 | 4260 | 28834 | 43260 | 6305 | 3813 | 4385 | 28882 | 43385 | 48 | 124 | ||
| £40,000 | 6705 | 3771 | 4388 | 29524 | 44388 | 6505 | 3933 | 4523 | 29562 | 44523 | 38 | 134 | ||
| £41,000 | 6905 | 3881 | 4516 | 30214 | 45516 | 6705 | 4053 | 4661 | 30242 | 45661 | 28 | 144 | ||
| £42,000 | 7105 | 3991 | 4644 | 30904 | 46644 | 6905 | 4173 | 4799 | 30922 | 46799 | 18 | 154 | ||
| £43,000 | 7305 | 4101 | 4772 | 31594 | 47772 | 7210 | 4240 | 4874 | 31550 | 47874 | -44 | 102 | ||
| £44,000 | 7530 | 4199 | 4886 | 32271 | 48886 | 7610 | 4260 | 4894 | 32130 | 48894 | -141 | 9 | ||
| £45,000 | 7930 | 4209 | 4896 | 32861 | 49896 | 8010 | 4280 | 4914 | 32710 | 49914 | -151 | 19 | ||
| £46,000 | 8330 | 4219 | 4906 | 33451 | 50906 | 8410 | 4300 | 4934 | 33290 | 50934 | -161 | 29 | ||
| £47,000 | 8730 | 4229 | 4916 | 34041 | 51916 | 8810 | 4320 | 4954 | 33870 | 51954 | -171 | 39 | ||
| £48,000 | 9130 | 4239 | 4926 | 34631 | 52926 | 9210 | 4340 | 4974 | 34450 | 52974 | -181 | 49 | ||