| 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.