pay 15258 Payments of compensation 15260 Amount treated as earnings 15262 Meaning of part-time employment 15266 Payments during sickness or other absences from work General 15267 Definitions 15268 Statutory Paternity Pay 15269 Statutory Adoption Pay 15270 Statutory Sick Pay Statutory Maternity Pay Issue of company shares 15273 Income from investments 15275 Payments for private health scheme 15278 Occupational or personal pension General 15279 Definition 15280 Amount of occupational or personal pension 15286 Calculation of weekly amount 15290 Where occupational pension is not included as earnings 15292 Where a personal pension is not included as earnings 15296 Pension protection fund payments 15300 Pension protection fund payments Adult Dependency Increases to Maternity Allowance, Retirement Pension, Incapacity Benefit and Severe Disablement Allowance 15305 Adult Dependency Increases to Carer’s Allowance 15306 Amounts not regarded as earnings Compensation for loss of earnings 15310 Jury service 15311 Pensions - personal benefit 15312 Payments of long-term compensation on redundancy made by the Department of Education 15316 Disregard of final earnings - Carer’s Allowance, Adult Dependency Increases and Child Dependency Increases
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
2. £139.01 or more weekly to upper earnings limit 3. £817.01 weekly and above 12% 2% Upper earnings limit weekly £817 Earnings Bands 12/13 Earnings 1. £146 or less weekly 2. £146.01 or more weekly to earnings limit 3. £817.01 weekly and above Percentage rates NIL 12% 2% Earnings Limits 12/13 Lower earnings limit weekly £107 Upper earnings limit weekly £817 Earnings 13/14 Earnings 1. £149 or less weekly 2. £149.01 or more weekly to upper earnings limit 3. £797.01 weekly and above Percentage rates NIL 12% 2% Earnings Limits 13/14 Lower earnings limit weekly £109 Upper earnings limit weekly £797 Earnings Bands 14/15 Earnings 1. £153 or less weekly 2. £153.01 or more weekly to earnings limit 3. £805.01 weekly and above Percentage rates NIL 12% 2% Earnings Limits 14/15 Lower earnings limit weekly £111 earnings limit weekly £805 Earnings Bands 15/16 Earnings 1. £155 or less weekly 2. £155.01 or more weekly to earnings limit 3. £815.01 weekly and above Percentage NIL 12% 2% Earnings Limits 15/16 Lower earnings limit weekly £112 Upper earnings limit weekly £827 Earnings Bands 16/17 Earnings Percentage rates Earnings Limits 15/16 Lower earnings limit
1. £155 or less weekly 2. £155.01 or more weekly to upper earnings limit 3. £827.01 weekly and NIL 12% 2% weekly £112 Upper earnings limit weekly £827 Earnings Bands 17/18 Earnings 1. £157 or less weekly 2. £157.01 or more weekly to upper earnings limit 3. £866.01 weekly and above Percentage rates NIL 12% 2% Earnings Limits 15/16 Lower earnings limit weekly £113 Upper earnings limit weekly £866 Earnings Bands 18/19 Earnings 1. £162 or less weekly 2. £162.01 or more weekly to upper earnings limit 3. £892.01 weekly and above Percentage rates NIL 12% 2% Earnings Limits 15/16 Lower earnings limit weekly £116 Upper earnings limit weekly £892 Class 2 contributions 1. The weekly rate of 2 contributions are as follows. 13/14 £ 14/15 £ 15/16 £ 16/17 £ 17/18 £ 18/19 £ Ordinary Class 2 rate Share fishermen rate 2.70 3.35 2.75 3.40 2.80 3.40 2.80 3.45 2.85 3.50 2.95 3.60 Small earnings exception/small profits threshold The rates of the small earnings exception and small profits threshold are as follows.