1 Mrs T Hulley is paid monthly. For part of April 2006 she earns £860 and then goes on maternity leave, her maternity pay for April being £90. She has pay free of tax £320, whilst on the next £250 she...

1

Mrs T Hulley is paid monthly. For part of April 2006 she earns £860 and then goes on

maternity leave, her maternity pay for April being £90. She has pay free of tax £320, whilst on the

next £250 she pays at the 20% tax rate, and 25% above that. She pays £79 National Insurance.

Calculate her net pay for the month.

2

P Urmston is paid monthly. For June 2006 he earns £1,500 and also receives statutory sick

pay of £150. He pays £90 superannuation which is allowed as a relief against income tax and he

has further reliefs (free pay) of £350. The taxable pay is taxed at the rate of 20% on the first £250

and 25% thereafter. He pays National Insurance of £130 for the month. Calculate his net pay for

the month.