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| Personal Allowances |
2009/2010 |
2010/2011 |
| Personal allowance (age under 65) |
£6,475 |
£6,475 |
| Personal allowance (age 65 - 74) |
£9,490 |
£9,490 |
| Personal allowance (age 75 and over) |
£9,640 |
£9,640 |
| National Insurance rates & thresholds |
2009/2010 |
2010/2011 |
| Weekly lowers earnings limit (LEL) |
£ 95 |
£ 97 |
| Weekly earnings threshold (ET) |
£110 |
£110 |
| Upper accurals point (UAP) |
£770 |
£770 |
| Weekly upper earnings limit (UEL) |
£844 |
£844 |
| Statutory Payments |
2009/2010 |
2010/2011 |
| Statutory Sick Pay |
£79.15 |
£79.15 |
|
Statutory Maternity Pay
90% of average weekly earnings for the first six weeks and then the lower of 90% of average earnings or |
£123.06 |
£124.88 |
|
Statutory Paternity / Adoption Pay
The lower of 90% of average weekly earnings or |
£123.06 |
£124.88 |
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National Minimum Wage from 1st October |
2009/2010 |
2010/2011 |
| Workers age 22 and over |
£5.80 |
£ |
| Development rate for 18-21 year olds |
£4.83 |
£ |
| Development rate for 16-17 year olds |
£3.57 |
£ |
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