Please be aware of the following changes to PAYE and NIC which take effect from 6th April 2013. If you have any questions on any aspect of this or the Real Time Information (RTI) changes, please call our Payroll team who will be happy to advise on 0131 556 8595.
|National Insurance Contributions|
|Lower earnings limit, primary Class 1||£109||£107|
|Upper earnings limit, primary Class 1||£797||£817|
|Upper accrual point||£770||£770|
|Employees’ primary Class 1 rate between primary threshold and upper earnings limit||12%||12%|
|Employees’ primary Class 1 rate above upper earnings limit||2%||2%|
|Employer’s Class 1 Rate||13.80%||13.80%|