Select Committee on Social Security Minutes of Evidence


ANNEX E

PLEASE NOTE THAT THESE FIGURES GIVE AN ILLUSTRATION ONLY. THIS IS BECAUSE PAYE IS DEDUCTED ON A CUMULATIVE BASIS - DEDUCTIONS IN EACH PAY PERIOD TAKE ACCOUNT OF EARNINGS AND ALLOWANCES THAT HAVE ACCRUED FROM THE START OF THE YEAR. WHEREAS NICS ARE PAID ON THE BASIS OF EARNINGS IN EACH PAY PERIOD (USUALLY A WEEK OR A MONTH)

Table showing National Insurance Lower and Upper Earnings Limits compared with personal tax allowance and average earnings from 1979
Income tax personal allowance Income tax single personal allowance+ NIC LELNIC UEL Average earnings of all full time employees@
Annualweekly Annualweekly Annualweekly Annualweekly Annualweekly
1979-80 1,16522.401,014 19.507,020135 5,09698.00
1980-81 1,37526.441,196 23.008,580165 6,136118.00
1981-82 1,37526.441,404 27.0010,400200 6,796130.70
1982-83 1,56530.101,534 29.5011,440220 7,316140.70
1983-84 1,78534.331,690 32.5012,220235 7,940152.70
1984-85 2,00538.561,768 34.0013,000250 8,590165.20
1985-86 2,20542.401,846 35.5013,780265 9,251177.90
1986-87 2,33544.901,976 38.0014,820285 9,974191.80
1987-88 2,42546.632,028 39.0015,635295 10,852208.70
1988-89 2,60550.102,132 41.0016,165305 11,913229.10
1989-90 2,78553.562,236 43.0017,225325 13,073251.40
1990-913,00557.79 2,392 46.0018,550350 14,243273.90
1991-923,29563.36 2,704 52.0020,670390 15,324294.70
1992-933,44566.25 2,808 54.0021,465405 16,162310.80
1993-943,44566.25 2,912 56.0022,260420 16,708321.30
1994-953,44566.25 2,964 57.0022,790430 17,212331.00
1995-963,52567.79 3,016 58.0023,320440 17,883343.90
1996-973,76572.40 3,172 61.0024,115455 18,699359.60
1997-984,04577.79 3,224 62.0024,180465 19,634377.58
1998-994,19580.67 3,328 64.0025,220485
1999-004,33583.36 3,432 66.0026,000500

+  Independent Taxation introduced in 1990-91.
  @  Mean average earnings figures based on the New Earnings Survey averaging the figures for the two Aprils.
(Figures calculated by assuming 52 week in each year)


 
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© Parliamentary copyright 1999
Prepared 13 December 1999