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Regulation 2(b)
| Net earnings | Deduction* |
|---|---|
| Not exceeding £150.94 | Nil |
| Exceeding £150.94 but not exceeding £545.57 | £4.00 or 19% of earnings exceeding £150.94, whichever is the greater |
| Exceeding £545.57 but not exceeding £820.21 | £74.98 plus 23% of earnings exceeding £545.57 |
| Exceeding £820.21 | £138.15 plus 50% of earnings exceeding £820.21 |
| Net earnings | Deduction* |
|---|---|
| Not exceeding £655.83 | Nil |
| Exceeding £655.83 but not exceeding £2,370.49 | £15.00 or 19% of earnings exceeding £655.83, whichever is the greater |
| Exceeding £2,370.49 but not exceeding £3,563.83 | £325.79 plus 23% of earnings exceeding £2,370.49 |
| Exceeding £3,563.83 | £600.25 plus 50% of earnings exceeding £3,563.83 |
| Net earnings | Deduction* |
|---|---|
| Not exceeding £21.56 | Nil |
| Exceeding £21.56 but not exceeding £77.93 | £0.50 or 19% of earnings exceeding £21.56, whichever is the greater |
| Exceeding £77.93 but not exceeding £117.17 | £10.71 plus 23% of earnings exceeding £77.93 |
| Exceeding £117.17 | £19.73 plus 50% of earnings exceeding £117.17 |
*When applying a percentage the calculation should be done to two decimal places of a penny and the result rounded to the nearest whole penny, with an exact half penny being rounded down.
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