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{"sheet":"xxxSheet1","index":0,"n_rows":14,"n_cols":84,"rows_kept":14,"cut":false,"hidden":true,"merged":[]}
["year","year_name","last_updated","PA","PAT","PAR","SRB","SR","BRB","BR","HRB","HR","AR","DSR","DBR","DHR","DAR","div_allce","sav_allce_BR","sav_allce_HR","LBRB","LBR","UBRB","UBR","OROI","fuel_bik","CGT_LR","CGT_HR","CGT_ER","CGT_AEA","CGT_LRR","CGT_HRR","CT_SPR","CT_MCR","CT_MRF","CT_MRLT","CT_MRUT","CA_MR","CA_SR","NIC_PT","NIC_UEL","NIC_LR","NIC_UR","NIC_ST","NIC_ER","NIC_PT_W","NIC_UEL_W","NIC_LPL","NIC_UPL","NIC_SE1","NIC_SE2","NIC_C2","NIC_C2_EXEMPT","VAT_SR","VAT_RR","S_PA","S_PAT","S_PAR","S_SRB","S_SR","S_BRB","S_BR","S_HRB","S_HR","S_AR","S_DSR","S_DBR","S_DHR","S_DAR","S_div_allce","S_sav_allce_BR","S_sav_allce_HR","S_LBRB","S_LBR","S_UBRB","S_UBR","nrb","rate","gross_up","IHT_MRNRB","HICBC_threshold","HICBC_limit","HICBC_divider","HICBC_rate"]
[2022,"2022/23","2022-02-28",12570,100000,0.5,5000,0,32700,0.2,112300,0.4,0.45,0,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,2000,1000,500,0,0,0,0,2.5000000000000001E-2,25300,0.1,0.2,0.1,12300,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.06,11908,50270,0.1273,2.7300000000000001E-2,9100,0.15049999999999999,229,967,11908,50270,9.7299999999999998E-2,2.7300000000000001E-2,3.15,6725,0.2,0.05,12570,100000,0.5,0,0,10956,0.2,118908,0.41,0.46,7.4999999999999997E-2,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,2000,1000,500,2162,0.19,17974,0.21,325000,0.4,0.25,175000,50000,60000,100,0.01]
[2021,"2021/22","2021-02-28",12570,100000,0.5,5000,0,32700,0.2,112300,0.4,0.45,0,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,0,0,0,0,2.5000000000000001E-2,24600,0.1,0.2,0.1,12300,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.06,9568,50270,0.12,0.02,8840,0.13800000000000001,184,967,9568,50270,0.09,0.02,3.05,6515,0.2,0.05,12570,100000,0.5,0,0,10629,0.2,118908,0.41,0.46,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,2097,0.19,18366,0.21,325000,0.4,0.25,175000,50000,60000,100,0.01]
[2020,"2020/2021","2020-03-22",12500,100000,0.5,5000,0,32500,0.2,112500,0.4,0.45,0,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,0,0,0,0,2.5000000000000001E-2,24500,0.1,0.2,0.1,12300,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.06,9500,50000,0.12,0.02,8788,0.13800000000000001,183,962,9500,50000,0.09,0.02,3.05,6475,0.2,0.05,12500,100000,0.5,0,0,10573,0.2,119070,0.41,0.46,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,2086,0.19,18272,0.21,325000,0.4,0.25,175000,50000,60000,100,0.01]
[2019,"2019/2020","2019-05-04",12500,100000,0.5,5000,0,32500,0.2,112500,0.4,0.45,0,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,0,0,0,0,2.5000000000000001E-2,24100,0.1,0.2,0.1,12000,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.06,8632,50000,0.12,0.02,8632,0.13800000000000001,166,962,8632,50000,0.09,0.02,3,6365,0.2,0.05,12500,100000,0.5,0,0,10395,0.2,119070,0.41,0.46,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,2049,0.19,18486,0.21,325000,0.4,0.25,150000,50000,60000,100,0.01]
[2012,"2012/2013","2018-05-04",8105,100000,0.5,2710,0.1,31660,0.2,115630,0.4,0.5,0.1,0.1,0.32500000000000001,0.42499999999999999,0,0,0,0,0,0,0,0.03,0,0.18,0.28000000000000003,0.1,10600,0.18,0.28000000000000003,0.2,0.24,0.01,300000,1500000,0.18,0.08,7605,42475,0.12,0.02,7488,0.13800000000000001,146,817,7605,42475,0.09,0.02,2.65,0,0.2,0.05,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,325000,0.4,0.25,0,50000,60000,100,0.01]
[2013,"2013/2014","2018-05-04",9440,100000,0.5,2790,0.1,29220,0.2,117990,0.4,0.45,0.1,0.1,0.32500000000000001,0.375,0,0,0,0,0,0,0,0.03,21100,0.18,0.28000000000000003,0.1,10900,0.18,0.28000000000000003,0.2,0.23,7.4999999999999997E-3,300000,1500000,0.18,0.08,7755,41450,0.12,0.02,7696,0.13800000000000001,149,797,7755,41450,0.09,0.02,2.7,0,0.2,0.05,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,325000,0.4,0.25,0,50000,60000,100,0.01]
[2014,"2014/2015","2018-05-04",10000,100000,0.5,2880,0.1,28985,0.2,118135,0.4,0.45,0.1,0.1,0.32500000000000001,0.375,0,0,0,0,0,0,0,0.03,21700,0.18,0.28000000000000003,0.1,11000,0.18,0.28000000000000003,0.2,0.21,2.5000000000000001E-3,300000,1500000,0.18,0.08,7956,41865,0.12,0.02,7956,0.13800000000000001,153,805,7956,41865,0.09,0.02,2.75,0,0.2,0.05,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,325000,0.4,0.25,0,50000,60000,100,0.01]
[2015,"2015/2016","2018-05-04",10600,100000,0.5,5000,0,26785,0.2,118215,0.4,0.45,0.1,0.1,0.32500000000000001,0.375,0,0,0,0,0,0,0,0.03,22100,0.18,0.28000000000000003,0.1,11100,0.18,0.28000000000000003,0.2,0.2,0,300000,1500000,0.18,0.08,8060,42380,0.12,0.02,8112,0.13800000000000001,155,815,8060,42380,0.09,0.02,2.8,5965,0.2,0.05,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,325000,0.4,0.25,0,50000,60000,100,0.01]
[2016,"2016/2017","2018-05-04",11000,100000,0.5,5000,0,27000,0.2,118000,0.4,0.45,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,5000,1000,500,0,0,0,0,0.03,22200,0.1,0.2,0.1,11100,0.18,0.28000000000000003,0.2,0.2,0,300000,1500000,0.18,0.08,8112,43004,0.12,0.02,8112,0.13800000000000001,156,827,8060,43000,0.09,0.02,2.8,5965,0.2,0.05,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,325000,0.4,0.25,0,50000,60000,100,0.01]
[2017,"2017/2018","2018-05-04",11500,100000,0.5,5000,0,28500,0.2,116500,0.4,0.45,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,5000,1000,500,0,0,0,0,2.5000000000000001E-2,22600,0.1,0.2,0.1,11300,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.08,8164,45032,0.12,0.02,8164,0.13800000000000001,157,866,8164,45000,0.09,0.02,2.85,6025,0.2,0.05,11500,100000,0.5,0,0,31500,0.2,118500,0.4,0.45,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,5000,1000,500,0,0,0,0,325000,0.4,0.25,100000,50000,60000,100,0.01]
[2018,"2018/2019","2018-05-04",11850,100000,0.5,5000,0,29500,0.2,115500,0.4,0.45,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,0,0,0,0,2.5000000000000001E-2,23400,0.1,0.2,0.1,11700,0.18,0.28000000000000003,0.19,0.19,0,300000,1500000,0.18,0.08,8424,46384,0.12,0.02,8424,0.13800000000000001,162,892,8424,46350,0.09,0.02,2.95,6205,0.2,0.05,11850,100000,0.5,0,0,10150,0.2,118420,0.41,0.46,7.4999999999999997E-2,7.4999999999999997E-2,0.32500000000000001,0.38100000000000001,2000,1000,500,2000,0.19,19430,0.21,325000,0.4,0.25,125000,50000,60000,100,0.01]
[2023,"2023/24","2023-01-04",12570,100000,0.5,5000,0,32700,0.2,87440,0.4,0.45,0,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,1000,1000,500,0,0,0,0,0.02,27800,0.1,0.2,0.1,6000,0.18,0.28000000000000003,0.19,0.25,1.4999999999999999E-2,50000,250000,0.18,0.06,12570,50270,0.12,0.02,9100,0.13800000000000001,242,967,12570,50270,0.09,0.02,3.45,6725,0.2,0.05,12570,100000,0.5,5000,0,10956,0.2,81478,0.42,0.47,7.4999999999999997E-2,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,1000,1000,500,2162,0.19,17974,0.21,325000,0.4,0.25,175000,50000,60000,100,0.01]
[2024,"2024/25","2023-01-04",12570,100000,0.5,5000,0,32700,0.2,87440,0.4,0.45,0,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,500,1000,500,0,0,0,0,0.02,27800,0.1,0.2,0.1,3000,0.18,0.28000000000000003,0.19,0.25,1.4999999999999999E-2,50000,250000,0.18,0.06,12570,50270,0.12,0.02,9100,0.13800000000000001,242,967,12570,50270,0.09,0.02,3.45,6725,0.2,0.05,12570,100000,0.5,5000,0,10956,0.2,81478,0.42,0.47,7.4999999999999997E-2,8.7499999999999994E-2,0.33750000000000002,0.39350000000000002,500,1000,500,2162,0.19,17974,0.21,325000,0.4,0.25,175000,50000,60000,100,0.01]

{"sheet":"Home","index":1,"n_rows":18,"n_cols":17,"rows_kept":18,"cut":false,"hidden":false,"merged":[[16,15,16,16],[17,2,17,14],[17,15,17,16],[15,16,15,17]]}
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[null,null,"Maximum National Insurance contributions calculator"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Last updated:","2023-11-02"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"} copyright"]
[null,null,"39-41 Bank Street § Ashford § Kent TN23 1DQ § ",null,null,null,null,null,null,null,null,null,null,null,null,"} disclaimer"]

{"sheet":"input","index":2,"n_rows":22,"n_cols":19,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
[null,"max1"]
["hpni","Input: Maximum National Insurance contributions "]
[]
[null,"Tax year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"whatyear(TODAY())","v":2023}]
[null,"Choose tax year:",null,null,null,null,null,null,null,"2022/23",null,null,null,null,null,{"$f":"+dc(xxxSheet1!$A$2:$CF$14,\"year_name\",Q4-2)","v":"2021/22"},"Last"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+dc(xxxSheet1!$A$2:$CF$14,\"year_name\",Q4-1)","v":"2022/23"},"Current"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+dc(xxxSheet1!$A$2:$CF$14,\"year_name\",whatyear(TODAY())+1)","v":"2024/25"},"Next"]
[null,"Employments",null,null,null,null,null,"Earnings",null,"NI paid"]
[]
[null,"First employment:",null,null,null,null,null,0,null,0]
[]
[null,"Second employment:",null,null,null,null,null,0,null,0]
[]
[null,"Third employment:",null,null,null,null,null,0,null,0]
[]
[null,"2022/23 only",null,null,null,null,null,"Amounts received before 6 July 2022"]
[]
[null,"First employment:",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,"22/23"]
[]
[null,"Second employment:",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,"how much ni paid"]
[]
[null,"Third employment:",null,null,null,null,null,0]

{"sheet":"max1","index":3,"n_rows":39,"n_cols":18,"rows_kept":39,"cut":false,"hidden":false,"merged":[[10,3,12,5],[23,3,24,6]]}
["input"]
["hpi",{"$f":"CONCATENATE(\"Results \",input!J5)","v":"Results 2022/23"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"LEFT(input!J5,4)","v":"2022"}]
[]
[null,"Calculation",null,null,{"$f":"input!J5","v":"2022/23"}]
[null,null,null,null,null,null,null,"£",null,"£",null,"£"]
[null,"Step 1",null,"Maximum earnings liable to Class 1 at the main rate for the year"]
[null,null,null,{"$f":"+CONCATENATE(\"53 weeks x upper limit minus lower limit (\",TEXT(dc(xxxSheet1!$A$2:$CF$14,\"NIC_UEL_W\",LEFT(E4,4)),\"£#,###\"),\" - \",TEXT(R7,\"£#,###\"),\")\")","v":"53 weeks x upper limit minus lower limit (£967 - £229)"},null,null,null,null,null,null,null,{"$f":"53*(dc(xxxSheet1!$A$2:$CF$14,\"NIC_UEL_W\",LEFT(E4,4))-R7)","v":39114},null,null,null,null,null,{"$f":"dc(xxxSheet1!$A$2:$CF$14,\"NIC_PT_W\",LEFT(E4,4))","v":229}]
[]
[null,"Step 2",null,{"$f":"+CONCATENATE(\"Take \",TEXT(dc(xxxSheet1!$A$2:$CF$14,\"NIC_LR\",LEFT(E4,4)),\"#.00%\"),\" of the amount at Step 1\")","v":"Take 12.73% of the amount at Step 1"},null,null,null,null,null,null,null,{"$f":"+L7*dc(xxxSheet1!$A$2:$CF$14,\"NIC_LR\",LEFT(E$4,4))","v":4979.2121999999999}]
[]
[null,"Step 3",null,"Earnings falling between the earnings threshold and the upper limit for each employment"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"flags"]
[]
[null,null,null,"Employment 1:",null,{"$f":"IF(R2=\"2022\",\"\",+CONCATENATE(TEXT(MIN(input!H10,dc(xxxSheet1!$A$2:$CF$14,\"NIC_UEL\",LEFT(E4,4))),\"£#,###\"),\" - \",TEXT(dc(xxxSheet1!$A$2:$CF$14,\"NIC_PT\",LEFT('max1'!E$4,4)),\"£#,###\")))","v":""},null,{"$f":"MAX((MIN(input!H10,dc(xxxSheet1!$A$2:$CF$14,\"NIC_UEL\",LEFT(E4,4))))-dc(xxxSheet1!$A$2:$CF$14,\"NIC_PT\",LEFT('max1'!E$4,4)),0)","v":0},null,null,null,null,null,null,null,null,{"$f":"+IF(input!H10<>0,1,0)","v":0}]
[null,null,null,"Employment 2:",null,{"$f":"IF(R2=\"2022\",\"\",+CONCATENATE(TEXT(input!H12,\"£#,###\"),\" - \",TEXT(dc(xxxSheet1!$A$2:$CF$14,\"NIC_PT\",LEFT('max1'!E$4,4)),\"£#,###\")))","v":""},null,{"$f":"MAX(MIN(input!H12,input!H12-dc(xxxSheet1!$A$2:$CF$14,\"NIC_PT\",LEFT('max1'!E$4,4))),0)","v":0},null,null,null,null,null,null,null,null,{"$f":"+IF(input!H12<>0,1,0)","v":0}]
[null,null,null,"Employment 3:",null,{"$f":"IF(R2=\"2022\",\"\",+CONCATENATE(TEXT(input!H14,\"#,###\"),\" - \",TEXT(dc(xxxSheet1!$A$2:$CF$14,\"NIC_PT\",LEFT('max1'!E$4,4)),\"#,###\")))","v":""},null,{"$f":"MAX(MIN(input!H14,input!H14-dc(xxxSheet1!$A$2:$CF$14,\"NIC_PT\",LEFT('max1'!E$4,4))),0)","v":0},null,null,null,null,null,null,null,null,{"$f":"+IF(input!H14<>0,1,0)","v":0}]
[null,null,null,null,null,null,null,null,null,{"$f":"+SUM(H15:H17)","v":0}]
[]
[null,"Step 4",null,"Deduct the figure in Step 1 from the figure in Step 3",null,null,null,null,null,{"$f":"+J18-L7","v":-39114}]
[]
[null,"Step 5",null,{"$f":"+CONCATENATE(\"If result of Step 4 positive, take \",TEXT(dc(xxxSheet1!$A$2:$CF$14,\"NIC_UR\",LEFT(E4,4)),\"#.00%\"),\" of it\")","v":"If result of Step 4 positive, take 2.73% of it"},null,null,null,null,null,null,null,{"$f":"IF(J20>0,+J20*dc(xxxSheet1!$A$2:$CF$14,\"NIC_UR\",LEFT(E$4,4)),0)","v":0}]
[]
[null,"Step 6",null,"Calculate the earnings that exceed the upper limit for each employment"]
[]
[]
[null,null,null,"Employment 1:",null,{"$f":"IF(R2=\"2022\",\"\",+CONCATENATE(TEXT(input!H10,\"£#,###\"),\" - \",TEXT(dc(xxxSheet1!$A$2:$CF$14,\"NIC_UEL\",LEFT('max1'!E$4,4)),\"£#,###\")))","v":""},null,{"$f":"MAX(input!H10-dc(xxxSheet1!$A$2:$CF$14,\"NIC_UEL\",LEFT('max1'!E$4,4)),0)","v":0}]
[null,null,null,"Employment 2:",null,{"$f":"IF(R2=\"2022\",\"\",+CONCATENATE(TEXT(input!H12,\"£#,###\"),\" - \",TEXT(dc(xxxSheet1!$A$2:$CF$14,\"NIC_UEL\",LEFT('max1'!E$4,4)),\"£#,###\")))","v":""},null,{"$f":"MAX(input!H12-dc(xxxSheet1!$A$2:$CF$14,\"NIC_UEL\",LEFT('max1'!E$4,4)),0)","v":0}]
[null,null,null,"Employment 3:",null,{"$f":"IF(R2=\"2022\",\"\",+CONCATENATE(TEXT(input!H14,\"£#,###\"),\" - \",TEXT(dc(xxxSheet1!$A$2:$CF$14,\"NIC_UEL\",LEFT('max1'!E$4,4)),\"£#,###\")))","v":""},null,{"$f":"MAX(input!H14-dc(xxxSheet1!$A$2:$CF$14,\"NIC_UEL\",LEFT('max1'!E$4,4)),0)","v":0}]
[]
[null,null,null,"Total of earnings in excess of the upper limit",null,null,null,null,null,{"$f":"+SUM(H27:H29)","v":0}]
[]
[null,"Step 7",null,{"$f":"+CONCATENATE(TEXT(dc(xxxSheet1!$A$2:$CF$14,\"NIC_UR\",LEFT(E4,4)),\"#.00%\"),\" of the figure at Step 6\")","v":"2.73% of the figure at Step 6"},null,null,null,null,null,null,null,{"$f":"+J31*dc(xxxSheet1!$A$2:$CF$14,\"NIC_UR\",LEFT(E$4,4))","v":0}]
[]
[null,"Step 8",null,"Add results from Steps 2, 5 and 7 to show annual maxima ",null,null,null,null,null,null,null,{"$f":"+L33+L22+L9","v":4979.2121999999999}]
[]
[null,"Step 9",null,"Total of class 1 NI paid",null,null,null,null,null,null,null,{"$f":"+SUM(input!J10:J14)","v":0}]
[]
[null,"Step 9",null,{"$f":"CONCATENATE(+IF(L39=0,\"No refund due - where the amount at Step 9 is less than Step 8\",\"Refund due - where the amount at Step 9 exceeds Step 8\"))","v":"No refund due - where the amount at Step 9 is less than Step 8"},null,null,null,null,null,null,null,{"$f":"MAX(L37-L35,0)","v":0}]

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[null,"max1"]
[null,"2022/23 input"]
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[null,"As the earnings threhhold changed during the tax year it is necessary to examine the payments made more carefully."]
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[]
[]
[]
[null,"Employments",null,null,null,null,null,"Earnings",null,"NI paid"]
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[null,"First employment:",null,null,null,null,null,90000,null,8000]
[]
[null,"Second employment:",null,null,null,null,null,10,null,0]
[]
[null,"Third employment:",null,null,null,null,null,10,null,0]

{"sheet":"input_both","index":5,"n_rows":23,"n_cols":17,"rows_kept":23,"cut":false,"hidden":false,"merged":[[18,1,18,6],[20,1,20,6]]}
[null,"max4"]
["pinh","Input: Maximum National Insurance contributions"]
[]
[null,"Tax year"]
[null,"Choose tax year:",null,null,null,null,null,null,null,"2022/23",null,null,null,null,null,{"$f":"+dc(xxxSheet1!$A$2:$CF$14,\"year_name\",(whatyear(TODAY()))-2)","v":"2021/22"},"Last"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+dc(xxxSheet1!$A$2:$CF$14,\"year_name\",(whatyear(TODAY())-1))","v":"2022/23"},"Current"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+dc(xxxSheet1!$A$2:$CF$14,\"year_name\",(whatyear(TODAY()))+1)","v":"2024/25"},"Next"]
[null,"Employments",null,null,null,null,null,"Earnings",null,"NI paid",null,null,null,null,null,"class4 LPL",{"$f":"dc(xxxSheet1!$A$2:$CF$14,\"NIC_LPL\",LEFT(J5,4))","v":11908}]
[]
[null,"First employment:",null,null,null,null,null,0,null,0]
[]
[null,"Second employment:",null,null,null,null,null,0,null,0]
[]
[null,"Third employment:",null,null,null,null,null,0,null,0]
[]
[null,"Self employed and partnership profits",null,null,null,null,null,"Profits",null,"NI paid"]
[null,"First self employment or partnership :",null,null,null,null,null,0,null,0]
[]
[null,"Second self employment or partnership:",null,null,null,null,null,0,null,0]
[]
[null,"Third self employment or partnership:",null,null,null,null,null,0,null,0]
[]
[null,"Class 2 NI paid:",null,null,null,null,null,null,null,0]

{"sheet":"max4","index":6,"n_rows":52,"n_cols":20,"rows_kept":52,"cut":false,"hidden":false,"merged":[[17,3,17,4],[18,3,18,4],[19,3,19,4],[11,3,11,5],[6,3,6,5],[15,3,16,5],[20,3,20,5],[23,3,23,5],[28,6,28,7],[32,6,32,7],[36,6,36,7],[28,3,29,5],[36,3,37,5],[24,3,24,4]]}
["input_both"]
["bhp",{"$f":"CONCATENATE(\"Results \",input!J5)","v":"Results 2022/23"}]
[]
[null,"Calculation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+input_both!J5","v":"2022/23"}]
[]
[null,null,null,null,null,null,null,"£",null,"£",null,"£"]
[null,null,"Step 1","Notional annual maximum amount liable to class 4"]
[null,null,null,{"$f":"+CONCATENATE(\"Upper limit \",TEXT(dc(xxxSheet1!$A$2:$CF$14,\"NIC_UPL\",LEFT(S4,4)),\"£#,###\"),\" - \",\"lower limit \",TEXT(dc(xxxSheet1!$A$2:$CF$14,\"NIC_LPL\",LEFT(S4,4)),\"£#,###\"))","v":"Upper limit £50,270 - lower limit £11,908"},null,null,null,null,null,{"$f":"+dc(xxxSheet1!$A$2:$CF$14,\"NIC_UPL\",LEFT(S4,4))-dc(xxxSheet1!$A$2:$CF$14,\"NIC_LPL\",LEFT(S4,4))","v":38362}]
[]
[null,null,"Step 2",{"$f":"+CONCATENATE(TEXT(dc(xxxSheet1!$A$2:$CF$14,\"NIC_SE1\",LEFT(S4,4)),\"#.00%\"),\" of the figure in Step 1\")","v":"9.73% of the figure in Step 1"},null,null,null,null,null,null,null,{"$f":"+J8*dc(xxxSheet1!$A$2:$CF$14,\"NIC_SE1\",LEFT(S$4,4))","v":3732.6225999999997}]
[]
[null,null,"Step 3","53 weeks of class 2 contributions",null,null,null,{"$f":"+CONCATENATE(\"53 x \",TEXT(dc(xxxSheet1!$A$2:$CF$14,\"NIC_C2\",LEFT(S4,4)),\"£#.00\"))","v":"53 x £3.15"},null,null,null,{"$f":"53* dc(xxxSheet1!$A$2:$CF$14,\"NIC_C2\",LEFT(S4,4))","v":166.95}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"+L10+L12","v":3899.5725999999995}]
[]
[]
[null,null,"Step 4",{"$f":"+CONCATENATE(\"Subtract from 3 the amount of class 2 paid, and the class 1 paid at \",TEXT(dc(xxxSheet1!$A$2:$CF$14,\"NIC_LR\",LEFT(S4,4)),\"#.00%\"))","v":"Subtract from 3 the amount of class 2 paid, and the class 1 paid at 12.73%"}]
[]
[null,null,null,"Employment 1",null,null,null,{"$f":"IF(input_both!H10<>\"\",MAX((MIN(dc(xxxSheet1!$A$2:$CF$14,\"NIC_UEL\",LEFT(S4,4)),input_both!H10)-dc(xxxSheet1!$A$2:$CF$14,\"NIC_PT\",LEFT(S4,4)))*dc(xxxSheet1!$A$2:$CF$14,\"NIC_LR\",LEFT(S4,4)),0),0)","v":0},null,null,null,null,null,null,null,null,null,null,null,"works based on full year"]
[null,null,null,"Employment 2",null,null,null,{"$f":"IF(input_both!H12<>\"\",+MAX((MIN(dc(xxxSheet1!$A$2:$CF$14,\"NIC_UEL\",LEFT(S4,4)),input_both!H12)-dc(xxxSheet1!$A$2:$CF$14,\"NIC_PT\",LEFT(S4,4)))*dc(xxxSheet1!$A$2:$CF$14,\"NIC_LR\",LEFT(S4,4)),0),0)","v":0}]
[null,null,null,"Employment 3",null,null,null,{"$f":"+IF(input_both!H14<>\"\",MAX((MIN(dc(xxxSheet1!$A$2:$CF$14,\"NIC_UEL\",LEFT(S4,4)),input_both!H14)-dc(xxxSheet1!$A$2:$CF$14,\"NIC_PT\",LEFT(S4,4)))*dc(xxxSheet1!$A$2:$CF$14,\"NIC_LR\",LEFT(S4,4)),0),0)","v":0}]
[null,null,null,"Class 2 contributions paid",null,null,null,{"$f":"+input_both!J23","v":0}]
[null,null,null,null,null,null,null,{"$f":"+SUM(H18:H21)","v":0}]
[]
[null,null,null,{"$f":"CONCATENATE(\"Subtract amount at Step 4 from result at Step 3; \",TEXT(L13,\"£#,###\"),\" - \",TEXT(H22,\"£#,###\"))","v":"Subtract amount at Step 4 from result at Step 3; £3,900 - £"},null,null,null,{"$f":"+L13-H22","v":3899.5725999999995}]
[null,null,null," if negative show zero",null,null,null,null,null,null,null,{"$f":"+IF(H24<0,0,H24)","v":3899.5725999999995}]
[]
[null,null,"Step 5",{"$f":"+CONCATENATE(\"Multiply result of Step 4 by 100/\",TEXT(dc(xxxSheet1!$A$2:$CF$14,\"NIC_SE1\",LEFT(S4,4))*100,\"#\"))","v":"Multiply result of Step 4 by 100/10"},null,null,null,null,null,null,null,{"$f":"+L25*100/(dc(xxxSheet1!$A$2:$CF$14,\"NIC_SE1\",LEFT(S4,4))*100)","v":40077.827338129493}]
[]
[null,null,"Step 6","Subtract the lower profits limit from the upper profits limit, or the actual profits if lower",null,null,{"$f":"+CONCATENATE(TEXT(MIN(dc(xxxSheet1!$A$2:$CF$14,\"NIC_UPL\",LEFT(S4,4)),input_both!H17+input_both!H19+input_both!H21),\"£#,###\"),\" - \",TEXT(dc(xxxSheet1!$A$2:$CF$14,\"NIC_LPL\",LEFT(S4,4)),\"£#,###\"),\" \")","v":"£ - £11,908 "},null,null,{"$f":"+MAX((MIN(dc(xxxSheet1!$A$2:$CF$14,\"NIC_UPL\",LEFT(S4,4)),input_both!H17+input_both!H19+input_both!H21)-(dc(xxxSheet1!$A$2:$CF$14,\"NIC_LPL\",LEFT(S4,4)))),0)","v":0}]
[]
[]
[]
[null,null,"Step 7","Subtract result at Step 5 from Step 6 (restrict to nil)",null,null,{"$f":"IF(AND(J29=0,L27=0),\"nil\",+CONCATENATE(IF(J29>0,TEXT(J29,\"£#,###\"),0),\" - \",IF(L27=0,\"0\",TEXT(L27,\"£#,###\")),\" \"))","v":"0 - £40,078 "},null,null,{"$f":"IF(+J29-L27<0,0,J29-L27)","v":0}]
[]
[null,null,"Step 8",{"$f":"+CONCATENATE(TEXT(dc(xxxSheet1!$A$2:$CF$14,\"NIC_UR\",LEFT(S4,4)),\"#.00%\"),\" of amount at Step 7\")","v":"2.73% of amount at Step 7"},null,null,null,null,null,null,null,{"$f":"J33*dc(xxxSheet1!$A$2:$CF$14,\"NIC_UR\",LEFT(S$4,4))","v":0}]
[]
[null,null,"Step 9",{"$f":"CONCATENATE(\"Calculate the amount by which the profits exceed the upper profits limit and take \",TEXT(dc(xxxSheet1!$A$2:$CF$14,\"NIC_UR\",LEFT(S4,4)),\"#.00%\"))","v":"Calculate the amount by which the profits exceed the upper profits limit and take 2.73%"},null,null,{"$f":"+CONCATENATE(TEXT(input_both!H17+input_both!H19+input_both!H21,\"£#,###\"),\" - \",TEXT(dc(xxxSheet1!$A$2:$CF$14,\"NIC_UPL\",LEFT(S4,4)),\"£#,###\"),\" \")","v":"£ - £50,270 "}]
[null,null,null,null,null,null,null,{"$f":"IF((input_both!H17+input_both!H19+input_both!H21)-dc(xxxSheet1!$A$2:$CF$14,\"NIC_UPL\",LEFT(S4,4))>0,CONCATENATE(TEXT(input_both!H17+input_both!H19+input_both!H21-dc(xxxSheet1!$A$2:$CF$14,\"NIC_UPL\",LEFT(S4,4)),\"#,###\"),\" x \",TEXT(dc(xxxSheet1!$A$2:$CF$14,\"NIC_UR\",LEFT(S4,4)),\"#.00%\")),\"nil\")","v":"nil"},null,null,null,{"$f":"MAX((((input_both!H17+input_both!H19+input_both!H21)-dc(xxxSheet1!$A$2:$CF$14,\"NIC_UPL\",LEFT(S4,4)))*(dc(xxxSheet1!$A$2:$CF$14,\"NIC_UR\",LEFT(S4,4)))),0)","v":0}]
[]
[null,null,"Step 10","Add amounts from Steps 4, 8 and 9  -  maximum Class 4 liability",null,null,null,null,null,null,null,{"$f":"+L25+L35+L38","v":3899.5725999999995}]
[]
[]
[null,null,"Step 11","Add in the class 1 and 2 NI due:"]
[null,null,null,"Class 4 per Step 10",null,null,null,null,null,null,null,{"$f":"+L40","v":3899.5725999999995}]
[null,null,null,"Class 1 - earnings up to upper earnings limit",null,null,null,null,null,null,null,{"$f":"((MIN(+input_both!H10+input_both!H12+input_both!H14,dc(xxxSheet1!$A$2:$CF$14,\"NIC_UEL\",LEFT(S4,4)))-+dc(xxxSheet1!$A$2:$CF$14,\"NIC_PT\",LEFT(S4,4)))*dc(xxxSheet1!$A$2:$CF$14,\"NIC_LR\",LEFT(S4,4)))","v":-1515.8884}]
[null,null,null,"Class 1 - earnings over upper earnings limit",null,null,null,null,null,null,null,{"$f":"((MAX(input_both!H10+input_both!H12+input_both!H14-dc(xxxSheet1!$A$2:$CF$14,\"NIC_UEL\",LEFT(S4,4)),0)*dc(xxxSheet1!$A$2:$CF$14,\"NIC_UR\",LEFT(S4,4))))","v":0}]
[null,null,null,"Class 2",{"$f":"+CONCATENATE(\"- 52 weeks x \",TEXT(dc(xxxSheet1!$A$2:$CF$14,\"NIC_C2\",LEFT(S4,4)),\"£#.00\"))","v":"- 52 weeks x £3.15"},null,null,null,null,null,null,{"$f":"52*(dc(xxxSheet1!$A$2:$CF$14,\"NIC_C2\",LEFT(S4,4)))","v":163.79999999999998}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"+SUM(L44:L47)","v":2547.4841999999999}]
[]
[null,null,null,"Total NI paid",null,null,null,null,null,null,null,{"$f":"+SUM(input_both!J10:J23)","v":0}]
[]
[null,null,null,{"$f":"+IF(L52>0,\"Refund due\",\"No refund due\")","v":"No refund due"},null,null,null,null,null,null,null,{"$f":"IF(L50-L48<1,0,L50-L48)","v":0}]

{"sheet":"info_input_both","index":7,"n_rows":17,"n_cols":18,"rows_kept":17,"cut":false,"hidden":false,"merged":[[5,4,5,10],[7,4,7,9],[11,4,11,9],[13,4,13,9],[16,4,16,9]]}
["input_both"]
["bhp","Information"]
[]
[null,null,"If you have chosen employment on the Home page:"]
[]
[null,null,"Choose the tax year ",null,"Click on the year box and select the year from the drop-down list."]
[]
[null,null,"Employments",null,"Enter in whole pounds your gross salary or wages from each employment for the tax year you have selected. The calculator allows entries for three separate employments. In the NI paid column enter the NI paid shown on your P60. The tool will only calculate the class 1 correctly where earnings are paid regularly for the entire year."]
[]
[null,null,"If you have chosen employment and self-employment on the Home page:"]
[]
[null,null,"Employments",null,"See Employments above."]
[]
[null,null,"Self employment and partnership earnings",null,"Enter in whole pounds your profit from each self-employment or partnership for the tax year you have selected. The calculator allows entries for three separate self-employments. In the NI paid column enter the Class 4 NI paid as part of your self-assessment bill for the year concerned.",null,null,null,null,null,null,null,null,null,null,null,null,"flags"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+IF(input!H10<>0,1,0)","v":0}]
[null,null,"Results button",null,"Click the Results button to see a detailed calculation of of your NI position.",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+IF(input!H12<>0,1,0)","v":0}]

{"sheet":"info_input","index":8,"n_rows":17,"n_cols":18,"rows_kept":17,"cut":false,"hidden":false,"merged":[[5,4,5,10],[7,4,7,9],[11,4,11,9],[13,4,13,9],[16,4,16,9]]}
["input_both"]
["bhp","Information"]
[]
[null,null,"If you have chosen employment on the Home page:"]
[]
[null,null,"Choose the tax year ",null,"Click on the year box and select the year from the drop-down list."]
[]
[null,null,"Employments",null,"Enter in whole pounds your gross salary or wages from each employment for the tax year you have selected. The calculator allows entries for three separate employments. In the NI paid column enter the NI paid shown on your P60 and if you left a job during the year you will get the information from your final payslip."]
[]
[null,null,"If you have chosen employment and self-employment on the Home page:"]
[]
[null,null,"Employments",null,"See Employments above."]
[]
[null,null,"Self employment and partnership earnings",null,"Enter in whole pounds your profit from each self-employment or partnership for the tax year you have selected. The calculator allows entries for three separate self-employments. In the NI paid column enter the Class 4 NI paid as part of your self-assessment bill for the year concerned.",null,null,null,null,null,null,null,null,null,null,null,null,"flags"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+IF(input!H10<>0,1,0)","v":0}]
[null,null,"Results button",null,"Click the Results button to see a detailed calculation of of your NI position.",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+IF(input!H12<>0,1,0)","v":0}]