Changes to PAYE and NIC

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.

 

PAYE
Bandwidth From To Rate (%)
                                                                       –                 0.01            9,440.00                –
                                                        32,010.00         9,440.01          41,450.00         20.00
                                                     150,000      41,450.01       150,000         40.00
 Excess    150,000  Excess         50.00
National Insurance Contributions
Lower earnings limit, primary Class 1 £109 £107
Upper earnings limit, primary Class 1 £797 £817
Upper accrual point £770 £770
Primary Threshold £149 £146
Secondary Threshold £148 £144
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%
Ricky Steedman