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Employee Thresholds
National Insurance Rates and Thresholds
National Insurance Contributions (Class 1) Following the Autumn Statement, HMRC made available the rates and thresholds that will apply in 2013/14. The percentage rates remain unchanged from 2012/13 with thresholds as follows: Employee Thresholds Weekly 2012/13 2013/14 Change £ £ £ Lower Earnings Limit (LEL) 107 109 +2 Primary Threshold (PT) 146 149 +3 Upper [...]
Autumn Statement 2011 (1) – Pensions, Tax & NICs
State Pension Age The Pensions Act 2011 gave the green light to accelerate the State Pension Age increases to 65 for women from 2018 and 66 for men and women by September / October 2020. Now, we are told that it will be accelerated further to 67 between April 2026 and April 2028. This increase [...]
Autumn Statement – 2011
The Autumn Statement on 29 November 2011 focused on the economy and the reducing growth forecasts as a result of European and Global influences. For payroll professionals, there were few surprises in the Statement. Whilst there is another change on the way in respect of the State Pension Age, even this cannot be said to [...]
