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CF391(IOM)National Insurance contributions (NICs) TablesStandard rate Tables ADeferred rate Tables J6 April 2022 to 5 April 2023The TreasuryYn Tashtey

This leaflet gives general guidance onlyand should not be treated as a completeand authoritative statement of the law.

National Insurance Contributions from April 2022From 6 April 2022 the rates payable for employee and employer National Insurance Contributions(NICs) remain unchanged in the Isle of Man (IOM). The Lower Earnings Limit (LEL) increases to 123 per week, the Primary and Secondary thresholds remain aligned and remain at 138,and the Upper Earnings Limit (UEL) remains at 823 (see page 6 for figures).In the United Kingdom (UK) From 6 April 2022 to 5 April 2023, National Insurancecontributions will increase by an additional 1.25% for both employers and employees on allearnings above the primary (employee) and secondary (employer) thresholds. The LEL increasesto 123 per week, the primary threshold increases to 190 per week, the secondary thresholdincreases to 175 per week and the UEL remains unchanged at 967 per week.The website address for an employer registering with the UK is www.gov.uk/register-employer.The UK NIC tables are available online at ons-for-employers to calculate the amount of NICs due. The tables contain EmployerHelpline telephone numbers for HM Revenue & Customs should assistance be required.Where you are unsure what to do regarding an employment situation you can contact us on 01624685400 choosing the ‘employers’ option, for guidance.

ContentspageSave money - avoid errors2Which National Insurance tables to use3State Pension Age for women & men4Using these tables to work out NICs5Earnings limits and NIC rates6An example of working out NICsusing these tables and recording figureson form T117A - Weekly table for standard ratecontributions8A - Monthly table for standard ratecontributions27J - Weekly table for contributionswhere employee has deferment44J - Monthly table for contributionswhere employee has deferment62Working out and recording NICs whereemployee’s total earnings exceed the UEL82Additional gross pay table83

Save money - avoid errorsYou may find this checklist useful whencompleting your end of year returnsSomething you may wish to considerthroughout the year to make sure thecorrect information is held Have you used the correct T11 and T14? The T14 must show “2022/2023” on the form Have you used the correct National Insurancetables, or percentage rates - are they for thecurrent year? Have you any employees nearing StatePension Age?You can check state pension ages by contactingus on 01624 685400 or check online ial-support/pensions/manx-statepension under Downloadable Documents. Usecategory C for employees for whom you hold avalid age exception certificate. When completing your T14s or electronicreturn fileSoftware- You must show your employee's fullname, National Insurance number, dateof birth and address.-Is the correct category ofcontribution shown?This is either A, B, C or J- Have you checked that your addition iscorrect before entering the contributionamounts?Is the information from every T14 included inthe totals on your T37?2Make sure your staff know that they mustnotify you and the Income Tax Division of anychange in circumstances, for example, changeof address, change of name and particularlydivorce if they pay category B contributions.Has your software been upgraded for 2022 2023?

Which National Insurance Tables to useYou must use the correct tables in calculating the NICs due on your employee’s earningsCheck you are using the tables for 2022/2023.If your employee is under 16 years of age there is no NICs liability.Is your employee StatePension Age or over?YesState Pension Age for menand women is currently 66years of ageYesUse Table Letter C(See bookletCF393(IOM))NoDoes your employee haveanother job where they alreadypay NICs on earnings at, orabove, the Upper Earnings Limitand you hold certificate RD950or CA2700?YesUse Table Letter J(See bookletCF391(IOM))NoIs your employee amarried woman or widowwho is entitled to payreduced rate NICs?Use Table Letter B(Request fromDivision)NoUse Table Letter A(See bookletCF391(IOM))If any of your employees are over State Pension Age you must have a CF384 Certificate of Age Exceptionfor those employees before you stop deducting employee’s contributions.If you employ mariners, please contact the Division’s National Insurance section for details of category letters,rates and limits to use.Important - please note:NIC Tables are renewed every Tax Year. Check you are using the correct tables for the year.More copies of these tables can be found online at www.gov.im under the sub heading Income Tax and NationalInsurance, then National Insurance Contributions, or requested from the Division’s National Insurance section on01624 685400.3

State Pension Age for women & menDue to changes in Social Security legislation, which came into effect from 6 April 2010 women remainliable to pay National Insurance contributions after their 60 th birthday until they reach their revised StatePension Age. This was introduced to align the female state pension age with the male state pensionage. The female and male state pension ages aligned in the 2018/19 tax year.State pension age for men and women is currently 66 years of age.Payments made to the employee on or after the date that they reach State Pension Age shouldhave table letter C applied to them. The National Insurance tables for letter C are available in leafletCF393 (IOM) on the Income Tax Division’s website at www.gov.im/incometax under NationalInsurance Contributions, Downloadable Documents.More information regarding pensions can be found on the State Pension -financial-support/pensions/manx-state-pension/4

Using these tables to work out National Insurance Contributions NICsIntroductionHow to use these tablesYou can work out NICs by using either these tables the exact percentage method Look up the employee’s gross pay in the left handcolumn of the table. If the employee’s totalearnings fall between the LEL and the UEL andthe exact amount is not shown, use the loweramount closest to the exact gross pay. If theemployee’s total earnings exceed the UEL, seepage 80For information about using the exact percentagemethod and general information, please see theEmployer’s Guide. Record the figures in each column of the tableonto the employee’s Deductions Working Sheet,form T11. See the example on page 7Are you using the right tables?Only use these tables between 6 April 2022 and5 April 2023, i.e. the 2022-2023 tax year.Adapting these tables for pay intervals other thanweekly or monthlyOnly use the tables in this booklet for employees whoare employed in the 2022-2023 tax year, and forwhom National Insurance contributions (NICs) arepayable under contribution table letter A orcontribution table letter J (see page 3).If the employee is paid in multiples of a week ormonthIf there is no table in this booklet relevant to aparticular employee you must use a table from adifferent booklet (refer to page 3 and our website). find the amount of contributions due for the divide the pay into equal weekly ormonthlyamounts to get an average weekly or monthlyamountaverage weekly or monthly amount multiply the amount of NICs by the number ofweeks or months that the earnings are paid for record the multiplied amounts on their DeductionsAbout these tablesWorking Sheet, form T11The tables under letters A and J are for weekly pay intervals monthly pay intervalsDirectors:Where a person is a director of a company at thebeginning of a tax year the earnings period in respectof those earnings is that tax year, whether or not theperson remains a director throughout that year. Splitthe director's earnings for the year equally across thepay periods (usually 12 months) for the year. Tocalculate the director's National Insurance due thereare two methods. Paid irregularly: Each time youpay a director, work out their National Insurance fortheir total pay over the tax year so far, includingbonuses. To work out what contributions they owe,take off the total employee National Insurancethey've paid so far this year. Paid regularly: Eachtime you pay a director, work out their NationalInsurance only on their pay for that period, includingbonuses. In their final pay period at the end of thetax year, split the total annual earnings equallyacross the year and work out whether moreemployee National Insurance is due and deduct it fromtheir last payment. Where a director is appointedduring the tax year his pay from that pay period to theend of the tax year should be equalised across thepay periods to the end of the tax year.The letters A and J correspond with the contributionTable letters under which NICs are payable.Identifying the correct table to useTable letter A Use this table for all employees aged 16 or overand under State Pension AgeTable letter J Use this table for all employees for whom youhold certificate RD950 or CA2700 allowingthem to defer payment of employee’s NICs.Changes to your circumstancesIf you change your business address or cease to bean employer, please notify the Income Tax Divisionof the Treasury, quoting your Employer’s referencenumber.5

Earnings limits and NIC ratesLEL Lower Earnings LimitPT Primary Threshold (employee’s)ST Secondary Threshold (employer’s)UEL Upper Earnings LimitEmployee's contributionEarnings limitsUp to the LELBelow 123.00 weekly, orbelow 533.00 monthly, orbelow 6396.00 yearlyLEL to PT 123.00 to 138.00 weekly, or 533.00 to 598.00 monthly, or 6396.00 to 7176.00 yearlyPT to UEL 138.01 to 823.00 weekly, or 598.01 to 3567.00 monthly, or 7176.01 to 42796.00 yearlyAbove UELOver 823.00 weekly, orover 3567.00 monthly, orover 42796.00 yearlyTableletterAEmployer's contributionTableletterJEarnings limitsTablelettersA and JNilUp to the LELBelow 123.00 weekly, orbelow 533.00 monthly, orbelow 6396.00 yearlyNil0%LEL to PT 123.00 to 138.00 weekly, or 533.00 to 598.00 monthly, or 6396.00 to 7176.00 yearly0%11% 1%PT to UAP 138.01 to 823.00 weekly, or 598.01 to 3567.00 monthly, or 7176.01 to 42796.00 yearly12.8%1%Above UELOver 823.00 weekly, orover 3567.00 monthly, orover 42796.00 yearly12.8%Nil0%1%6

An example of working out NICs using these tables and recording figures on form T11ExampleA monthly paid male employee in employment earns 886.85, payable on 29 May 2022 (tax month 2).NICs are due under Monthly Table letter A. The nearest lower figure to 886.85 is 886Record the figures shown in the table onto the employee’s form T11.EXTRACT FROM MONTHLY TABLE AEmployee'sEarnings upto andincluding theUELEarnings atthe LEL(whereearnings areequal to orexceed theLEL)Earningsabove theLEL, up toand includingthe PTEarningsabove thePT, up to andincluding theUELEarningsabove theUELTotal ntributionspayable onall earningsabove the PTEmployer'scontributions* 8861a 5331b 651c 2881d 01e p69.021f p31.90* p37.12EXTRACT FROM FORM T11Earnings detailsContribution detailsEarnings at the LEL(where earnings areequal to or exceedthe LEL)Whole pounds only1aEarnings above theLEL, up to andincluding the PT.Whole pounds only1bEarnings above thePT, up to andincluding the UEL.Whole pounds only1cEarnings above theUEL.Whole pounds only1dTotal of employee'sand employer'scontributions. &p1e53365288069.027Employee'scontributionspayable on allearnings above thePT. &p1f31.90

Weekly table for standard ratecontributions for use from 6 April 2022 to5 April 2023Table letterUse this table forCompleting Deductions Working Sheetform T11 or substituteEmployees who are age 16 or over, and under StatePension Age.Do not use this table for any year other than 2022-2023 married women or widows who have the right topay reduced rate employee’s contributions. Pleasecontact the National Insurance Section on 685400for further information. employees who are State Pension Age or over,see Table C, in booklet CF393(IOM) employees for whom you hold form RD950(IOM) orCA2700, see Table J in this bookletA enter ‘A’ in the space provided in the‘End of Year Summary’ box of formT11 copy the figures in columns 1a-1g of the table tocolumns 1a-1f of form T11 on the line next tothe tax week in which the employee is paidIf the employee’s total earnings fall between the LELand the UEL and the exact gross pay is not shown inthe table, use the next smaller figure shown. If theemployee’s total earnings exceed the UEL, see page82.The figures in the left hand column of each table showsteps between the LEL and the UEL. The NICs liabilityfor each step is calculated at the mid-point of thesteps so you and your employee may pay slightlymore or less than if you used the exact percentagemethod. for information only - do not enter on Deductions Working Sheet, form T11Employee'sEarnings upto andincluding theUELEarnings atthe LEL(whereearnings areequal to orexceed theLEL)Earningsabove theLEL, up toand includingthe PTEarningsabove thePT, up to andincluding theUELEarningsabove theUELTotal ntributionspayable onall earningsabove the PTEmployer'scontributions*1a1b1c1d1e1f* p p pUp to 3134135136137No NIC liability make no entries on forms T11 and 00.000.000.000.000.000.000.00

Weekly table for information only - do not enter on Deductions Working Sheet, form T11Table letterEmployee'sEarnings upto andincluding theUELEarnings atthe LEL(whereearnings areequal to orexceed theLEL)Earningsabove theLEL, up toand includingthe PTEarningsabove thePT, up to andincluding theUELEarningsabove theUELTotal ntributionspayable onall earningsabove the PTEmployer'scontributions*1a1b1c1d1e1f* p p .829A

Weekly table for information only - do not enter on Deductions Working Sheet, form T11Table letterEmployee'sEarnings upto andincluding theUELEarnings atthe LEL(whereearnings areequal to orexceed theLEL)Earningsabove theLEL, up toand includingthe PTEarningsabove thePT, up to andincluding theUELEarningsabove theUELTotal ntributionspayable onall earningsabove the PTEmployer'scontributions*1a1b1c1d1e1f* p p 11.3311.4611.5811.7110A

Weekly table for information only - do not enter on Deductions Working Sheet, form T11Table letterEmployee'sEarnings upto andincluding theUELEarnings atthe LEL(whereearnings areequal to orexceed theLEL)Earningsabove theLEL, up toand includingthe PTEarningsabove thePT, up to andincluding theUELEarningsabove theUELTotal ntributionspayable onall earningsabove the PTEmployer'scontributions*1a1b1c1d1e1f* p p 16.8316.9617.0917.2217.3417.4717.6011A

Weekly table for information only - do not enter on Deductions Working Sheet, form T11Table letterEmployee'sEarnings upto andincluding theUELEarnings atthe LEL(whereearnings areequal to orexceed theLEL)Earningsabove theLEL, up toand includingthe PTEarningsabove thePT, up to andincluding theUELEarningsabove theUELTotal ntributionspayable onall earningsabove the PTEmployer'scontributions*1a1b1c1d1e1f* p p .4622.5922.7222.8522.9823.1023.2323.3623.4912A

Weekly table for information only - do not enter on Deductions Working Sheet, form T11Table letterEmployee'sEarnings upto andincluding theUELEarnings atthe LEL(whereearnings areequal to orexceed theLEL)Earningsabove theLEL, up toand includingthe PTEarningsabove thePT, up to andincluding theUELEarningsabove theUELTotal ntributionspayable onall earningsabove the PTEmployer'scontributions*1a1b1c1d1e1f* p p .3528.4828.6128.7428.8628.9929.1229.2529.3813A

Weekly table for information only - do not enter on Deductions Working Sheet, form T11Table letterEmployee'sEarnings upto andincluding theUELEarnings atthe LEL(whereearnings areequal to orexceed theLEL)Earningsabove theLEL, up toand includingthe PTEarningsabove thePT, up to andincluding theUELEarningsabove theUELTotal ntributionspayable onall earningsabove the PTEmployer'scontributions*1a1b1c1d1e1f* p p .2434.3734.5034.6234.7534.8835.0135.1435.2614A

Weekly table for information only - do not enter on Deductions Working Sheet, form T11Table letterEmployee'sEarnings upto andincluding theUELEarnings atthe LEL(whereearnings areequal to orexceed theLEL)Earningsabove theLEL, up toand includingthe PTEarningsabove thePT, up to andincluding theUELEarningsabove theUELTotal ntributionspayable onall earningsabove the PTEmployer'scontributions*1a1b1c1d1e1f* p p .1340.2640.3840.5140.6440.7740.9041.0241.1515A

Weekly table for information only - do not enter on Deductions Working Sheet, form T11Table letterEmployee'sEarnings upto andincluding theUELEarnings atthe LEL(whereearnings areequal to orexceed theLEL)Earningsabove theLEL, up toand includingthe PTEarningsabove thePT, up to andincluding theUELEarningsabove theUELTotal ntributionspayable onall earningsabove the PTEmployer'scontributions*1a1b1c1d1e1f* p p .0246.1446.2746.4046.5346.6646.7846.9147.0416A

Weekly table for information only - do not enter on Deductions Working Sheet, form T11Table letterEmployee'sEarnings upto andincluding theUELEarnings atthe LEL(whereearnings areequal to orexceed theLEL)Earningsabove theLEL, up toand includingthe PTEarningsabove thePT, up to andincluding theUELEarningsabove theUELTotal ntributionspayable onall earningsabove the PTEmployer'scontributions*1a1b1c1d1e1f* p p .9052.0352.1652.2952.4252.5452.6752.8052.9317A

Weekly table for information only - do not enter on Deductions Working Sheet, form T11Table letterEmployee'sEarnings upto andincluding theUELEarnings atthe LEL(whereearnings areequal to orexceed theLEL)Earningsabove theLEL, up toand includingthe PTEarningsabove thePT, up to andincluding theUELEarningsabove theUELTotal ntributionspayable onall earningsabove the PTEmployer'scontributions*1a1b1c1d1e1f* p p 00098.6698.8999.1399.3799.6199.85100.08100.32100

Which National Insurance tables to use 3. State Pension Age for women & men 4 . Using these tables to work out NICs 5 . Earnings limits and NIC rates 6. An example of working out NICs 7 . using these tables and recording figures on form T11 . A - Weekly table for standard rate 8 . contributions . A - Monthly table for standard rate 27 .