Both under RTI reporting and the traditional reporting system that it replaced, the Contributions Regulations 2001, Sch. 4, para. 9 require the employer to add contributions information to the annual certificate (P60) required by PAYE regulations, showing the totals (formerly from the P11) of:

earnings up to the LEL;

the amount falling between the LEL and the primary threshold (except where, prior to 6 April 2016, the employment was not contracted-out and the earner had a reduced rate election, in which case the figure was irrelevant);

the amount falling between the primary threshold and the UEL;

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