Amounts to be deducted by your employer
The table below shows the amounts to be deducted by your employer.
Daily earnings (£) | Weekly earnings (£) | Monthly earnings (£) | Percentage of net earnings (%) |
---|---|---|---|
Less than £15 | Less than £100 | Less than £430 | Nil |
Between £15 and £23 | Between £100 and £160 | Between £430 and £690 | 3 |
Between £23 and £32 | Between £160 and £220 | Between £690 and £950 | 5 |
Between £32 and £39 | Between £220 and £270 | Between £950 and £1160 | 7 |
Between £39 and £54 | Between £270 and £375 | Between £1160 and £1615 | 11 |
Between £54 and £75 | Between £375 and £520 | Between £1615 and £2240 | 15 |
More than £75 | More than £520 | More than £2240 | 20 |
Using the deductions table
Net earnings are gross pay, less income tax, Class 1 National Insurance and superannuation contributions.
The protected earnings level
The total of all deductions (the DEA plus any other deductions in place) cannot leave you with less than the protected earnings proportion. This is 60% of your total net earnings during the calculating period to which the deduction relates.
If you are paid every 2 weeks
If you are paid every 2 weeks, the total net wage is divided by 2. The table is used to check the percentage rate.
If you are paid every 4 weeks
If you are paid every 4 weeks, the total net wage is divided by 4. The table is used to check the percentage rate.