Appendix 2 Notional deductions for Social Security contributions (see DMG 15681 et seq) [See DMG Memo Vol 3/92, 4/128, 5/100, 6/88, 8/68, 9/29, 10/63, 13/61 & 14/57] Class 1 contributions The Class 1 Social Security contribution for any week or month is based on the percentage rate appropriate to the band that the estimated gross earnings fall. Earnings Bands 08/09 Earnings Limits 08/09 Earnings Percentage Lower earnings limit 1. £105 or less weekly NIL weekly £90 2. £105 or more weekly to 11% Upper earnings limit upper earnings limit weekly £770 3. £770 weekly and 1% Earnings 09/10 Earnings Limits 09/10 Earnings Percentage rates Lower earnings limit 1. £110 or less weekly NIL weekly £95 2. £110.01 or more weekly 11% Upper earnings limit to upper earnings limit 1% weekly £844 3. £844.01 weekly and Earnings Bands 10/11 Earnings Limits 10/11 Earnings Percentage rates Lower earnings limit 1. £110 or less weekly NIL weekly £97 £110.01 or more weekly 11% 2. Upper earnings limit to upper earnings limit 1% weekly £844 3. £844.01 weekly and above Earnings Bands 11/12 Earnings Limits 11/12 Earnings Percentage rates Lower earnings limit 1. £139 or less weekly NIL weekly £102
Appendix 2 Notional deductions for Social Security contributions (see DMG 15681 et seq) [See DMG Memo Vol 3/92, 4/128, 5/100, 6/88, 8/68, 9/29, 10/63, 13/61 & 14/57] Class 1 contributions The Class 1 Social Security contribution for any week or month is based on the percentage rate appropriate to the band that the estimated gross earnings fall. Earnings Bands 08/09 Earnings 1. £105 or less weekly 2. £105 or more weekly to upper earnings limit 3. £770 weekly and Percentage NIL 11% 1% Earnings Limits 08/09 Lower earnings limit weekly £90 Upper earnings limit weekly £770 Earnings 09/10 Earnings 1. £110 or less weekly 2. £110.01 or more weekly to upper earnings limit 3. £844.01 weekly and Percentage rates NIL 11% 1% Earnings Limits 09/10 Lower earnings limit weekly £95 Upper earnings limit weekly £844 Earnings Bands 10/11 Earnings 1. £110 or less weekly 2. £110.01 or more weekly to upper earnings limit 3. £844.01 weekly and above Percentage rates NIL 11% 1% Earnings Limits 10/11 Lower earnings limit weekly £97 Upper earnings limit weekly £844 Earnings Bands 11/12 Earnings 1. £139 or less weekly Percentage rates NIL Earnings Limits 11/12 Lower earnings limit weekly £102
dmgvol3-chapter15.DOCX