Add an existing employee - Ni thresholds
Description

When you migrate your Payroll data, you can set up records for employees you've paid in the current tax year. This guide helps you to complete the Earnings at LEL, Earnings LEL to PT, Earnings PT to UEL in the Opening Balances section.

Find these options when you select to Manually migrate your payroll data.

Cause
Resolution

You must break down the figure you enter into NICable Earnings between:

  • Earnings at LEL
  • Earnings LEL to PT
  • Earnings PT to UEL

You need to calculate the maximum amount you can enter into each field. Base this on how many periods you've already processed in the tax year.

 NOTE: You don't need to record earnings above the UEL

▼Example calculation
NICable earnings Periods processed Pay frequency
£10,000 5 Monthly

Earnings at LEL

1. Calculate the maximum earnings up the LEL for five months.

  • Maximum earnings up to the LEL per month = £533
  • £533 x 5 Months = £2,665

2. Does this exceed the NICable earnings.

  • NICable earnings = £10,000
  • Maximum earnings at LEL = £2,665
  • It doesn’t exceed the NICable earnings
  • Enter the maximum amount into the Earnings at LEL box = £2,665

Earnings LEL to PT

1. Calculate remaining NICable earnings.

  • NICable earnings minus Earnings at LEL
  • £10,000 - £2,665 = £7,335

2. Calculate the maximum earnings from the LEL to the PT for five months.

  • Maximum earnings between the LEL and the PT per month = £515
  • £515 x 5 months = £2,575

3. Does this exceed the remaining NICable earnings.

  • Remaining NICable earnings = £7,335
  • Maximum earnings LEL to PT = £2,575
  • It doesn’t exceed the remaining NICable earnings
  • Enter the maximum amount into the Earnings LEL to PT box = £2,575

Earnings PT to UEL

1. Calculate the remaining NICable earnings.

  • Remaining NICable earnings minus Earnings LEL to PT
  • £7,335 - £2,575 = £4,760 

2. Calculate the maximum earnings from the PT to the UEL for five months.

  • Maximum earnings between the PT to the UEL per month = £3,141
  • £3,141 x 5 months = £15,705 

3. Does this exceed the remaining NICable earnings.

  • Remaining NICable earnings = £4,760
  • Maximum earnings PT to UEL = £15,705
  • It does exceed the remaining NICable earnings
  • Enter the remaining amount into the Earnings PT to UEL box = £4,760
▼Weekly thresholds
Week Earnings at LEL LEL to PT PT to UEL
1 £125 £117 £725
2 £250 £234 £1,450
3 £375 £351 £2,175
4 £500 £468 £2,900
5 £675 £585 £3,625
6 £750 £702 £4,350
7 £875 £819 £5,075
8 £1,000 £936 £5,800
9 £1,258 £1,053 £6,525
10 £1,250 £1,170 £7,250
11 £1,375 £1,287 £7,975
12 £1,500 £1,404 £8,700
13 £1,625 £1,521 £9,425
14 £1,750 £1,638 £10,150
15 £1,875 £1,755 £10,875
16 £2,000 £1,872 £11,600
17 £2,125 £1,989 £12,325
18 £2,250 £2,106 £13,050
19 £2,375 £2,223 £13,775
20 £2,500 £2,340 £14,500
21 £2,625 £2,457 £15,225
22 £2,750 £2,574 £15,950
23 £2,875 £2,691 £16,675
24 £3,000 £2,808 £17,400
25 £3,125 £2,925 £18,125
26 £3,250 £3,042 £18,850
27 £3,375 £3,159 £19,575
28 £3,500 £3,276 £20,300
29 £3,625 £3,393 £21,025
30 £3,750 £3,510 £21,750
31 £3,875 £3,627 £22,475
32 £4,000 £3,744 £23,200
33 £4,125 £3,861 £23,925
34 £4,250 £3,978 £24,650
35 £4,375 £4,095 £25,375
36 £4,500 £4,212 £26,100
37 £4,625 £4,329 £26,825
38 £4,750 £4,446 £27,550
39 £4,875 £4,563 £28,275
40 £5,000 £4,680 £29,000
41 £5,125 £4,797 £29,725
42 £5,250 £4,914 £30,450
43 £5,375 £5,031 £31,175
44 £5,500 £5,148 £31,900
45 £5,625 £5,265 £32,625
46 £5,750 £5,382 £33,350
47 £5,875 £5,499 £34,075
48 £6,000 £5,616 £34,800
49 £6,125 £5,733 £35,525
50 £6,250 £5,850 £36,250
51 £6,375 £5,967 £36,975

 

▼Monthly thresholds
Month Earnings at LEL LEL to PT PT to UEL
1 £533 £515 £3,141
2 £1,066 £1,030 £6,282
3 £1,599 £1,545 £9,423
4 £2,132 £2,060 £12,564
5 £2,665 £2,575 £15,705
6 £3,198 £3,090 £18,846
7 £3,731 £3,605 £21,987
8 £4,264 £4,120 £25,128
9 £4,797 £4,635 £28,269
10 £5,330 £5,150 £31,410
11 £5,863 £5,665 £34,551
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