NICs Recording 2009/10 - HMRC publishes sample P11 and P14 forms

Written by Ian Congreave - Filed under: NICs rates and thresholds on August 25th, 2008

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For the particular benefit of payroll system developers, HMRC has published samples of the P11 and P14/P60 forms that will be used for the 2009/10 tax year. They reveal the way in which NICs will be recorded and reported following the introduction, from April 2009, of the “upper accrual point” (UAP). The UAP is the new fixed-value threshold that lies between the earnings threshold (ET) and the upper earnings limit (UEL).

The NICs and statutory payment “column” references will be as follows:

1a    Earnings at the LEL (where earnings are equal to or exceed the LEL)
1b    Earnings above the LEL, up to and including the ET
1c    Earnings above the ET, up to and including the UAP
1d    Earnings above the UAP, up to and including the UEL
1e    Total of employee’s and employer’s contributions
1f     Employee’s contributions on all earnings above the ET
1g    SSP paid to employee in the week or month
1h    SMP paid to employee in the week or month
1i    SPP paid to employee in the week or month
1j    SAP paid to employee in the week or month
1k    Student Loan Deductions

Further information:
Online Services: draft versions of PAYE forms

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Written by Ian Congreave -

Filed under: NICs rates and thresholds on August 25th, 2008