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 | |