Employers’ Burden of Tax
EMPLOYERS’ BURDEN OF TAX 2008/9
EMPLOYERS’ BURDEN OF TAX 2008/9
| Tax Rates | |||||
|
|
|
|
|
% of |
|
|
Employers NI |
|
|
|
Gross |
max |
|
a |
£0.00 |
— |
£5435.00 |
0% |
£0.00 |
|
b |
£5435.01 |
— |
no limit |
12.8% |
|
|
|
|
|
|
|
|
|
Employees NI |
|
|
|
|
|
|
a |
£0.00 |
— |
£5435.00 |
0% |
£0.00 |
|
b |
£5435.01 |
— |
£40040.00 |
11% |
£3806.55 |
|
c |
£40040.01 |
|
|
1% |
|
|
|
|
|
|
|
|
|
Income Tax |
|
|
|
|
|
|
a |
£0.00 |
— |
£6035.00 |
0% |
£0.00 |
|
b |
|
|
|
|
|
|
c |
£6035.00 |
— |
£34800.00 |
22% |
£7656.00 |
|
d |
£34800.01 |
— |
no limit |
40% |
|
|
|
|
|
|
|
|
|
Self-employed NI |
|
|
|
|
|
|
a |
£0 |
— |
£5435.00 |
0% |
£0.00 |
|
b |
£5435.01 |
— |
£40040.00 |
8.0% |
£2768.40 |
|
c |
£26000.01 |
= |
no limit |
1% |
|
GROSS PAY/INDIRECT TAX PAID
|
Gross Pay |
Indirect Tax |
|
10000 |
30% |
|
20000 |
23% |
|
40000 |
20% |
|
50000 |
20% |
|
60000 |
20% |
|
70000 |
18% |
|
80000 |
18% |
|
100000 |
14% |
|
500000 |
14% |