National Insurance contributions Tables B and C
|
|
- Brittney Parrish
- 5 years ago
- Views:
Transcription
1 CA41 Nationa Insurance Contributions Tabes Nationa Insurance Tabes B C Use from 6 Apri 2008 to 5 Apri 2009 incusive
2 Hep further guidance Hep further guidance about tax Nationa Insurance (NICs) is avaiabe from the foowing sources. The Internet Go to our website at Your Empoyer CD-ROM Your Empoyer CD-ROM has most of the forms guidance you wi need to run your payro throughout the year. The CD-ROM has: a P11 cacuator that wi work out record your empoyees' tax, NICs Student Loan deductions every pay day with a inked P32 record of deductions that works out what you need to pay us. a range of other Cacuators that work out car car fue benefit, Statutory Payments Student Loan deductions. a P45 checker that tes you what gross pay tax to date figures to enter on the P11 for a new empoyee. There is aso: a Learning Zone to hep you underst payro topics such as Statutory Payments, Student Loan deductions PAYE Onine. a Payro Basics section for new ess experienced empoyers expaining what to do when empoying someone for the first time. Empoyer Hepbooks Our Empoyer Hepbooks are designed to hep you underst operate PAYE, NICs other payro reated matters. The Hepbooks are for guidance ony, they are not comprehensive have no ega force. We aso have many other eafets bookets that give further guidance, for exampe CWG2(2008) Empoyer Further Guide to PAYE NICs CWG5(2008) Cass1A NICs on benefits in kind 480(2008) Expenses Benefits - a tax guide 490(2008) Empoyee trave - A tax NICs guide for empoyers. You can view, downoad print the fu range of Hepbooks, bookets other forms guidance from our website at or your Empoyer CD-ROM. Or you can order copies from the Empoyer Orderine: from our website at by phone by fax Forms guidance in Braie, arge print audio For detais of empoyer forms guidance in Braie, arger print or audio ca the Empoyer Orderine on ask to speak to the Customer Service Team. Yr Iaith Gymraeg Ffoniwch i dderbyn fersiynau Cymraeg o ffurfenni a chanawiau. By phone - Empoyer Hepines (We may record cas for quaity training purposes.) New empoyers New Empoyer Hepine empoyers with ess than years payro experience Monday to Friday 08:00-20:00 Saturday Sunday 08:00-17:00 Empoyers with more than Empoyer Hepine 3 years payro experience Monday to Friday 08:00-20:00 Saturday Sunday 08:00-17:00 If you have a hearing or speech impairment, (ony peope with speciaised use a textphone equipment such as Mincom are abe to use this service.) A ist of Hepines opening hours is avaiabe on our website at on your CD-ROM, in your Empoyer Buetin. Your HM Revenue & Customs office Your own HM Revenue & Customs office can aso hep you. A our office contact detais are on our website at Pease te us your Empoyer reference which is on correspondence from your HM Revenue & Customs office. In Person We can offer you education support on a aspects of your payro expaining what you need to do the deadines you need to meet the forms you need to fi in the records you need to keep. We aso have a range of workshops which are free of charge on many payro topics. You can get further information about the workshops from our website at or you can ca the New Empoyer Hepine on Empoyer Hepine on Onine Services For information about our onine services go to For hep assistance using our onine services contact the Onine Services Hepdesk. E mai hepdesk@ir-efie.gov.uk teephone open 7 days a week 08:00-20:00.
3 Contents page Save money - avoid errors 2 Which Nationa Insurance Tabes to use 3 Layout of these tabes 4 Using these tabes to work out NICs 5 imits NIC rates 6 An exampe of working out NICs using these tabes recording figures on form P11 7 B - Weeky tabe for not contracted-out reduced rate 8 B - Monthy tabe for not contracted-out reduced rate 21 C - Weeky tabe for empoyees who are State Pension age or over - empoyer ony 35 C - Monthy tabe for empoyees who are State Pension age or over - empoyer ony 48 Working out recording NICs where empoyee s tota earnings - Tabe etter B 62 Working out recording NICs where empoyee s tota earnings - Tabe etter C 63 Additiona gross pay tabe - Tabe etter B 64 Additiona gross pay tabe - Tabe etter C 67 Changes for the tax year At the time this eafet was printed, changes in the rates of Nationa Insurance for the tax year were sti subject to Pariamentary approva. Shoud Pariamentary approva not be obtained, HM Revenue & Customs wi inform you of any further changes before 6 Apri
4 Save money - avoid errors Have you used the correct P11 P14? P11 must show Year to Apri 2009 in the eft h corner. P14 must show in the right h corner. You may find this checkist usefu when competing your Empoyer Annua Returns have you used the correct Nationa Insurance tabes, or percentage rates - are they for the current year? do you hod a vaid certificate (CA4139, CF383 or CF380A) for every married woman or widow for whom you deduct category B, E or G reduced rate? If not, deduct fu rate at category A, D or F have you any empoyees nearing State Pension age? Check their date of birth before you decide which contribution category etter to use. Use category C for empoyees for whom you hod a vaid age exemption certificate when competing your P14s: - have you shown the empoyee s fu name, Nationa Insurance number, where known, address date of birth? - is the correct category of contribution shown? This is usuay either A, B, C, D, E, F, G, J, L or S - have you checked that your addition is correct before entering the contribution amounts (both sides of P11 added up carried forward)? is the information from every P14 summarised on your P35? do you operate a company pension scheme that is contracted-out of State Second Pension, previousy known as the State Reated Pension Scheme? If so, don t forget to show your Empoyer s Contracted-out Number on your P35 reminder - if the contribution category is F, G or S, or mariners equivaent or Stakehoder Pension, don t forget to show the reevant Scheme Contracted-out Number on the P14. Something you may wish to consider throughout the year to make sure the correct information is hed make sure your staff know they must notify you HM Revenue & Customs Nationa Insurance Contributions Office of any change in circumstances, for exampe, change of address, change of name particuary divorce if they pay category B, E or G. Software: has your software been upgraded for ? 2
5 Which Nationa Insurance Tabes to use You must use the correct Tabes in cacuating the NICs due on your empoyee s earnings Check you are using the Tabes for If your empoyee is under 16 years of age there is no NICs iabiity. Is your empoyee State Pension age or over? Yes Use Tabe Letter C (see eafet CA41) No Is your empoyee a member of your Contracted-out occupationa pension scheme? No Does your empoyee have another job where they aready pay NICs on earnings at, or above, the Upper Limit you hod form CA2700? No Is your empoyee a married woman or widow who is entited to pay reduced rate NICs? Yes Yes No Yes Use Tabe Letter J (see eafet CA38) Use Tabe Letter B (see eafet CA41) Use Tabe Letter A (see eafet CA38) Is your scheme Contracted-out Saary Reated? Yes Does your empoyee have another job where they aready pay NICs on earnings at, or above, the Upper Limit you hod form CA2700? No Is your empoyee a married woman or widow who is entited to pay reduced rate NICs? Yes Yes No No Use Tabe Letter L (see eafet CA39) Use Tabe Letter E (see eafet CA39) Use Tabe Letter D (see eafet CA39) Is your scheme Contracted-out Money Purchase? Yes Does your empoyee have another job where they aready pay NICs on earnings at, or above, the Upper Limit you hod form CA2700? No Is your empoyee a married woman or widow who is entited to pay reduced rate NICs? Yes Yes No Use Tabe Letter S (see eafet CA43) Use Tabe Letter G (see eafet CA43) Use Tabe Letter F (see eafet CA43) If you empoy mariners, the CA42 Nationa Insurance Tabes gives detais of category etters, rates imits to use. Important - pease note: NIC Tabes are renewed every Tax Year. These can be requested from the Empoyer Orderine on Check you are using the Tabes for You must use the correct Tabes when cacuating the NICs due on your empoyee s earnings. 3
6 Layout of these tabes The first earnings figure in each tabe is the Lower Limit (LEL) ( 90 weeky or 390 monthy). This is because NIC iabiity ony arises when the empoyee s tota earnings in the earnings period reach the LEL, even though no NICs are actuay payabe on those earnings. Both the empoyee the empoyer pay NICs ony when the empoyee s earnings the Threshod (ET) ( 105 weeky or 453 monthy). But, for stard rate NICs, earnings between the LEL are used to protect the empoyee s entitement to benefit. Where there is a iabiity, the empoyee the empoyer pay NICs at the appropriate main percentage rate on earnings between the Upper Limit (). The ast earnings figure in each tabe is ( 770 weeky or 3337 monthy). This is because empoyee s are due ony at a rate of 1% on earnings. The empoyer pays at the rate of 12.8% on earnings. The figures in the eft h coumn of each tabe show steps between the LEL. The NIC iabiity for each step is based on the earnings imits percentage rates shown on page 6 with the exception of the LEL, ET, is cacuated at the mid point of the steps. Therefore, you your empoyee may pay sighty more or ess than if you used the exact percentage method to cacuate the NICs due. Where the empoyee s tota earnings fa between the LEL, if the exact figure is not shown in the tabes, use the next smaer figure shown. Where the empoyee s tota earnings, see pages 62 or 63. For instructions on how to compete from P11, see the Empoyer Hepbooks. An exampe form P11 is aso shown on page 7. 4
7 Using these tabes to work out NICs Introduction How to use these tabes You can work out NICs by using either: these tabes, or the exact percentage method. For information about using the exact percentage method, pease see the Hepbook E13 Day-to-day payro. For genera information about NICs, see the Empoyer Hepbooks. Are you using the right tabes? Ony use these tabes between 6 Apri Apri 2009, that is, the tax year. Ony use the tabes in this eafet for empoyees who are empoyed in the tax year, for whom NICs are payabe under contribution Tabe etter B or C. For further information about contribution Tabe etters, see the Hepbook E13 Day-to-day payro. If there is no tabe in this eafet for a particuar empoyee, you must use a tabe from a different eafet. About these tabes The two different sets of tabes under etters B C are for: weeky pay intervas, monthy pay intervas. The etters B C correspond with the contribution Tabe etter under which NICs are payabe. Identifying the correct tabe to use Tabe B Use this tabe for married women or widows aged under 60 who are in not contracted-out empoyment, who are entited to pay empoyee s NICs at the reduced rate. For these women, you must have a vaid: form CA4139 or CF383, Certificate of Eection, or form CF380A, Certificate of Reduced Liabiity. Tabe C Use this tabe for men aged 65 or over women aged 60 or over, for whom you hod a vaid certificate CA4140 or CF384. Step Action 1 decide which tabe (B or C weeky or monthy) is appropriate for the empoyee 2 ook up the empoyee s gross pay in the eft h coumn of the tabe. If the empoyee s tota earnings fa between the LEL the exact amount is not shown, use the ower amount cosest to the exact gross pay. If the empoyee s tota earnings, see pages 62 or 63 3 record the figures in each coumn of the tabe onto the empoyee s form P11 Deductions Working Sheet See the exampe on page 7. Adapting these tabes for pay intervas other than weeky or monthy If the empoyee is paid in mutipes of a week or month Step Action 1 divide the pay into equa weeky or monthy amounts to get an average weeky or monthy amount 2 find the amount of NICs due for the average weeky or monthy amount 3 mutipy the amount of NICs by the number of weeks or months that the paid for 4 record the mutipied amounts on their form P11 Deductions Working Sheet. To adapt these tabes to work out NICs for a company director, see CA44 Nationa Insurance for Company Directors. Changes to your circumstances If you change your business address or no onger need tabes, pease notify the Pay As You Earn section of your oca HM Revenue & Customs Office, quoting your Pay As You Earn reference number. If you are unhappy with our service If you are unhappy with any aspect of the service you have received from HM Revenue & Customs, you shoud compain to the manager at the office you have been deaing with. 5
8 imits NIC rates contribution Empoyer s contribution imits Contribution tabe etter B Contribution tabe etter C Tabe etters B C Beow 90 weeky, or Ni Ni Ni beow 390 monthy, or beow 4,680 yeary 90 to 105 weeky, or 0% Ni 0% 390 to 453 monthy, or 4,680 to 5,435 yeary to 770 weeky, or to 3,337 monthy, or 5, to 40,040 yeary 4.85% on earnings above Ni 12.8% on earnings above Over 770 weeky, or over 3,337 monthy, or over 40,040 yeary 4.85% on earnings ET, up to, then 1% on a earnings above Ni 12.8% on a earnings above 6
9 An exampe of working out NICs using these tabes recording figures on form P11 Exampe A monthy paid femae empoyee in not contracted-out empoyment earns , payabe on 29 Apri 2008 (tax month 1). NICs are due under Monthy Tabe etter B. The nearest ower figure to is 878. Record the figures shown in the tabe onto the empoyee s form P11. Extract from Monthy tabe B Tota of empoyee s the equa to or ET, up to due on a empoyer s earnings Empoyer s ET p p p p p Extract from Form P11 Month number 1Week number For Empoyer s use Nationa Insurance Note: earnings are equa to or detais LEL, up to p ET, up to p LEL = Lower Limit; ET = Threshod; = Upper Limit Contribution detais Tota of empoyee s empoyer s - mark minus amounts R p due on a earnings ET p Statutory payments Statutory Sick Pay (SSP) paid to empoyee in the week or month incuded in coumn 2 1f p Statutory Maternity Pay (SMP) paid to empoyee in the week or month incuded in coumn 2 1g p Statutory Paternity Pay (SPP) paid to empoyee in the week or month incude in coumn 2 1h For tips on competing form P11, see the Empoyer Hepbooks. For an exampe of a competed form P11, see the Hepbook E10 Finishing the tax year up to 5 Apri
10 Weeky tabe for not contracted-out reduced rate for use from 6 Apri 2008 to 5 Apri 2009 Tabe etter B Use this tabe for married women or widows who have the right to pay reduced rate empoyee s for whom you hod a vaid certificate CA4139, CF383 or CF380A. Do not use this tabe for women aged 60 or over, see Tabe C women for whom you hod form CA2700, see eafet CA38. Competing Deductions Working Sheet, form P11 or substitute e enter B in the space provided in the End of Year Summary box of form P11 copy the figures in coumns - of the tabe to coumns - of form P11. If the empoyee s tota earnings fa between the LEL the exact gross pay is not shown in the tabe, use the next smaer figure shown. If the empoyee s tota earnings, see page 62. The figures in the eft h coumn of each tabe show steps between the LEL. The NICs iabiity for each step, with the exception of the LEL, ET, is cacuated at the mid-point of the steps so you your empoyee may pay sighty more or ess than if you used the exact percentage method. the equa to or ET, up to Tota of empoyee s empoyer s due on a earnings ET Empoyer s p p p p p Up to No NIC iabiity, make no entries on forms P11 P for information ony - do not enter on form P11 Deductions Working Sheet
11 Weeky tabe Tabe etter B the equa to or ET, up to Tota of empoyee s empoyer s due on a earnings ET Empoyer s p p p p p for information ony - do not enter on form P11 Deductions Working Sheet 9
12 Tabe etter B Weeky tabe the equa to or ET, up to Tota of empoyee s empoyer s due on a earnings ET Empoyer s p p p p p for information ony - do not enter on form P11 Deductions Working Sheet
13 Weeky tabe Tabe etter B the equa to or ET, up to Tota of empoyee s empoyer s due on a earnings ET Empoyer s p p p p p for information ony - do not enter on form P11 Deductions Working Sheet 11
14 Tabe etter B Weeky tabe the equa to or ET, up to Tota of empoyee s empoyer s due on a earnings ET Empoyer s p p p p p for information ony - do not enter on form P11 Deductions Working Sheet
15 Weeky tabe Tabe etter B the equa to or ET, up to Tota of empoyee s empoyer s due on a earnings ET Empoyer s p p p p p for information ony - do not enter on form P11 Deductions Working Sheet 13
16 Tabe etter B Weeky tabe the equa to or ET, up to Tota of empoyee s empoyer s due on a earnings ET Empoyer s p p p p p for information ony - do not enter on form P11 Deductions Working Sheet
17 Weeky tabe Tabe etter B the equa to or ET, up to Tota of empoyee s empoyer s due on a earnings ET Empoyer s p p p p p for information ony - do not enter on form P11 Deductions Working Sheet 15
18 Tabe etter B Weeky tabe the equa to or ET, up to Tota of empoyee s empoyer s due on a earnings ET Empoyer s p p p p p for information ony - do not enter on form P11 Deductions Working Sheet
19 Weeky tabe Tabe etter B the equa to or ET, up to Tota of empoyee s empoyer s due on a earnings ET Empoyer s p p p p p for information ony - do not enter on form P11 Deductions Working Sheet 17
20 Tabe etter B Weeky tabe the equa to or ET, up to Tota of empoyee s empoyer s due on a earnings ET Empoyer s p p p p p for information ony - do not enter on form P11 Deductions Working Sheet
21 Weeky tabe Tabe etter B the equa to or ET, up to Tota of empoyee s empoyer s due on a earnings ET Empoyer s p p p p p for information ony - do not enter on form P11 Deductions Working Sheet 19
22 Tabe etter B Weeky tabe the equa to or ET, up to Tota of empoyee s empoyer s due on a earnings ET Empoyer s p p p p p If the empoyee s gross pay is over 770, go to page for information ony - do not enter on form P11 Deductions Working Sheet
23 Monthy tabe for not contracted-out reduced rate for use from 6 Apri 2008 to 5 Apri 2009 Tabe etter B Use this tabe for married women or widows who have the right to pay reduced rate empoyee s for whom you hod a vaid certificate CA4139, CF383 or CF380A. Do not use this tabe for women aged 60 or over, see Tabe C women for whom you hod form CA2700, see eafet CA38. Competing Deductions Working Sheet, form P11 or substitute e enter B in the space provided in the End of Year Summary box of form P11 copy the figures in coumns - of the tabe to coumns - of form P11. If the empoyee s tota earnings fa between the LEL the exact gross pay is not shown in the tabe, use the next smaer figure shown. If the empoyee s tota earnings, see page 62. The figures in the eft h coumn of each tabe show steps between the LEL. The NICs iabiity for each step, with the exception of the LEL, ET, is cacuated at the mid-point of the steps so you your empoyee may pay sighty more or ess than if you used the exact percentage method. the equa to or ET, up to Tota of empoyee s empoyer s due on a earnings ET Empoyer s p p p p p Up to No NIC iabiity, make no entries on forms P11 P for information ony - do not enter on form P11 Deductions Working Sheet 21
24 Tabe etter B Monthy tabe the equa to or ET, up to Tota of empoyee s empoyer s due on a earnings ET Empoyer s p p p p p for information ony - do not enter on form P11 Deductions Working Sheet
25 Monthy tabe Tabe etter B the equa to or ET, up to Tota of empoyee s empoyer s due on a earnings ET Empoyer s p p p p p for information ony - do not enter on form P11 Deductions Working Sheet 23
Tables B to D (April 2008) Keep using Tables A 1993 issue - Pay Adjustment Tables
Taxable Pay Tables Manual Method Tables B to D (April 00) Keep using Tables A 1 issue - Pay Adjustment Tables Use from April 00 Help and further guidance Help and further guidance about tax and National
More informationGOYAL BROTHERS PRAKASHAN
Assignments in Mathematics Cass IX (Term 2) 14. STATISTICS IMPORTANT TERMS, DEFINITIONS AND RESULTS The facts or figures, which are numerica or otherwise, coected with a definite purpose are caed data.
More informationSeparation of Variables and a Spherical Shell with Surface Charge
Separation of Variabes and a Spherica She with Surface Charge In cass we worked out the eectrostatic potentia due to a spherica she of radius R with a surface charge density σθ = σ cos θ. This cacuation
More informationOnline Appendices for The Economics of Nationalism (Xiaohuan Lan and Ben Li)
Onine Appendices for The Economics of Nationaism Xiaohuan Lan and Ben Li) A. Derivation of inequaities 9) and 10) Consider Home without oss of generaity. Denote gobaized and ungobaized by g and ng, respectivey.
More informationGeneral Certificate of Education Advanced Level Examination June 2010
Genera Certificate of Education Advanced Leve Examination June 2010 Human Bioogy HBI6T/P10/task Unit 6T A2 Investigative Skis Assignment Task Sheet The effect of temperature on the rate of photosynthesis
More informationTHINKING IN PYRAMIDS
ECS 178 Course Notes THINKING IN PYRAMIDS Kenneth I. Joy Institute for Data Anaysis and Visuaization Department of Computer Science University of Caifornia, Davis Overview It is frequenty usefu to think
More informationGeneral Certificate of Education Advanced Level Examination June 2010
Genera Certificate of Education Advanced Leve Examination June 2010 Human Bioogy HBI6T/Q10/task Unit 6T A2 Investigative Skis Assignment Task Sheet The effect of using one or two eyes on the perception
More informationFinal Marking Guidelines 2011 examination June series. Biology Unit 6T A2 Investigative Skills Assignment. General Certificate of Education
Genera Certificate of Education Bioogy Unit 6T A Investigative Skis Assignment BIO6T/P11/MG Fina Marking Guideines 011 examination June series WMP/Jun11/BIO6T/P11/MG Bioogy - AQA GCE BIO6T/P11 /Marking
More informationCS229 Lecture notes. Andrew Ng
CS229 Lecture notes Andrew Ng Part IX The EM agorithm In the previous set of notes, we taked about the EM agorithm as appied to fitting a mixture of Gaussians. In this set of notes, we give a broader view
More informationMath 1600 Lecture 5, Section 2, 15 Sep 2014
1 of 6 Math 1600 Lecture 5, Section 2, 15 Sep 2014 Announcements: Continue reading Section 1.3 and aso the Exporation on cross products for next cass. Work through recommended homework questions. Quiz
More informationAssignments in Mathematics Class IX (Term 2) PROBABILITY IMPORTANT TERMS, DEFINITIONS AND RESULTS P E = SUMMATIVE ASSESSMENT
Assignments in Mathematics Cass IX (Term ) PROBABILITY IMPORTANT TERMS, DEFINITIONS AND RESULTS The science which measures the degree of uncertainty is caed probabiity. In the experimenta approach to probabiity,
More informationFrequently Asked Questions
Frequently Asked Questions Can I still get paid via direct deposit? Can I use e- wallet to pay for USANA auto ship orders? Can I use e- wallet to pay for USANA products? Can I use e- wallet to pay for
More informationIE 361 Exam 1. b) Give *&% confidence limits for the bias of this viscometer. (No need to simplify.)
October 9, 00 IE 6 Exam Prof. Vardeman. The viscosity of paint is measured with a "viscometer" in units of "Krebs." First, a standard iquid of "known" viscosity *# Krebs is tested with a company viscometer
More informationAQA GCSE. Higher tier Suitable for GCSE Biology and GCSE Combined Science Trilogy Answers online. Biology. James Napier
AQA sa m p e GCSE Bioogy Higher tier Suitabe for GCSE Bioogy and GCSE Combined Science Triogy Answers onine James Napier 494_AQA_GCSE_Bio_WB_P.indd 97850494 GCSE AQA Bioogy.indd /06/8 :9 PM 0/06/08 0:7
More informationBIO6X/PM2. General Certificate of Education Advanced Level Examination June Unit 6X A2 Externally Marked Practical Assignment Task Sheet 2
Centre Number Surname Candidate Number For Examinerʼs Use Tota Task 2 Other Names Candidate Signature Genera Certificate of Education Advanced Leve Examination June 2012 Bioogy BIO6X/PM2 Unit 6X A2 Externay
More informationBayesian Learning. You hear a which which could equally be Thanks or Tanks, which would you go with?
Bayesian Learning A powerfu and growing approach in machine earning We use it in our own decision making a the time You hear a which which coud equay be Thanks or Tanks, which woud you go with? Combine
More informationUnit 48: Structural Behaviour and Detailing for Construction. Deflection of Beams
Unit 48: Structura Behaviour and Detaiing for Construction 4.1 Introduction Defection of Beams This topic investigates the deformation of beams as the direct effect of that bending tendency, which affects
More informationA Brief Introduction to Markov Chains and Hidden Markov Models
A Brief Introduction to Markov Chains and Hidden Markov Modes Aen B MacKenzie Notes for December 1, 3, &8, 2015 Discrete-Time Markov Chains You may reca that when we first introduced random processes,
More informationFormulas for Angular-Momentum Barrier Factors Version II
BNL PREPRINT BNL-QGS-06-101 brfactor1.tex Formuas for Anguar-Momentum Barrier Factors Version II S. U. Chung Physics Department, Brookhaven Nationa Laboratory, Upton, NY 11973 March 19, 2015 abstract A
More informationSchedulability Analysis of Deferrable Scheduling Algorithms for Maintaining Real-Time Data Freshness
1 Scheduabiity Anaysis of Deferrabe Scheduing Agorithms for Maintaining Rea-Time Data Freshness Song Han, Deji Chen, Ming Xiong, Kam-yiu Lam, Aoysius K. Mok, Krithi Ramamritham UT Austin, Emerson Process
More informationSome Measures for Asymmetry of Distributions
Some Measures for Asymmetry of Distributions Georgi N. Boshnakov First version: 31 January 2006 Research Report No. 5, 2006, Probabiity and Statistics Group Schoo of Mathematics, The University of Manchester
More informationSydU STAT3014 (2015) Second semester Dr. J. Chan 18
STAT3014/3914 Appied Stat.-Samping C-Stratified rand. sampe Stratified Random Samping.1 Introduction Description The popuation of size N is divided into mutuay excusive and exhaustive subpopuations caed
More information15 Sapium Rd, Southport, 4215 ph: e:
15 Sapium Rd, Southport, 4215 ph: 07 5597 3844 e: info@benowaearlylearning.com.au www.benowaearlylearning.com.au Office Use Only: Class Required: Date of Commencement: ENROLMENT FORM 2017 Enrolled Formal
More informationInductive Bias: How to generalize on novel data. CS Inductive Bias 1
Inductive Bias: How to generaize on nove data CS 478 - Inductive Bias 1 Overfitting Noise vs. Exceptions CS 478 - Inductive Bias 2 Non-Linear Tasks Linear Regression wi not generaize we to the task beow
More informationJust a Few Keystrokes Away
0 8/8/2018 Financial Literacy Just a Few Keystrokes Away 1 Table of Contents Page 0 Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 11 Page 12 Page 13 Page 14 Page 1518 Cover
More informationProblem set 6 The Perron Frobenius theorem.
Probem set 6 The Perron Frobenius theorem. Math 22a4 Oct 2 204, Due Oct.28 In a future probem set I want to discuss some criteria which aow us to concude that that the ground state of a sef-adjoint operator
More informationCandidate Number. General Certificate of Education Advanced Level Examination January 2012
entre Number andidate Number Surname Other Names andidate Signature Genera ertificate of Education dvanced Leve Examination January 212 Physics PHY4/1 Unit 4 Fieds and Further Mechanics Section Tuesday
More informationVI.G Exact free energy of the Square Lattice Ising model
VI.G Exact free energy of the Square Lattice Ising mode As indicated in eq.(vi.35), the Ising partition function is reated to a sum S, over coections of paths on the attice. The aowed graphs for a square
More informationFOURIER SERIES ON ANY INTERVAL
FOURIER SERIES ON ANY INTERVAL Overview We have spent considerabe time earning how to compute Fourier series for functions that have a period of 2p on the interva (-p,p). We have aso seen how Fourier series
More informationXSAT of linear CNF formulas
XSAT of inear CN formuas Bernd R. Schuh Dr. Bernd Schuh, D-50968 Kön, Germany; bernd.schuh@netcoogne.de eywords: compexity, XSAT, exact inear formua, -reguarity, -uniformity, NPcompeteness Abstract. Open
More informationJOB REQUESTS C H A P T E R 3. Overview. Objectives
C H A P T E R 3 JOB REQUESTS Overview Objectives Job Requests is one of the most critical areas of payroll processing. This is where the user can enter, update, and view information regarding an employee
More informationCandidate Number. General Certificate of Education Advanced Level Examination June 2010
Centre Number Surname Candidate Number For Examiner s Use Other Names Candidate Signature Examiner s Initias Genera Certificate of Education Advanced Leve Examination June 2010 Question 1 2 Mark Physics
More information(Refer Slide Time: 2:34) L C V
Microwave Integrated Circuits Professor Jayanta Mukherjee Department of Eectrica Engineering Indian Intitute of Technoogy Bombay Modue 1 Lecture No 2 Refection Coefficient, SWR, Smith Chart. Heo wecome
More informationDiscrete Techniques. Chapter Introduction
Chapter 3 Discrete Techniques 3. Introduction In the previous two chapters we introduced Fourier transforms of continuous functions of the periodic and non-periodic (finite energy) type, we as various
More informationDiscrete Techniques. Chapter Introduction
Chapter 3 Discrete Techniques 3. Introduction In the previous two chapters we introduced Fourier transforms of continuous functions of the periodic and non-periodic (finite energy) type, as we as various
More informationarxiv: v2 [cond-mat.stat-mech] 14 Nov 2008
Random Booean Networks Barbara Drosse Institute of Condensed Matter Physics, Darmstadt University of Technoogy, Hochschustraße 6, 64289 Darmstadt, Germany (Dated: June 27) arxiv:76.335v2 [cond-mat.stat-mech]
More informationSection 5: From Earth to the stars - using models
Section 5: From Earth to the stars - using modes Contents 3 1. Using modes to expore night and day 3 2. Using stories and observation to think about the moon 4 3. Representing the soar system 5 Resource
More informationPaper presented at the Workshop on Space Charge Physics in High Intensity Hadron Rings, sponsored by Brookhaven National Laboratory, May 4-7,1998
Paper presented at the Workshop on Space Charge Physics in High ntensity Hadron Rings, sponsored by Brookhaven Nationa Laboratory, May 4-7,998 Noninear Sef Consistent High Resoution Beam Hao Agorithm in
More informationMark Scheme (Results) January Pearson Edexcel International Advanced Level. Mechanics 3 (WME03/01)
Mark Scheme (Resuts) January 04 Pearson Edexce Internationa Advanced Leve Mechanics 3 (WME03/0) Edexce and BTEC Quaifications Edexce and BTEC quaifications are awarded by Pearson, the UK s argest awarding
More information(This is a sample cover image for this issue. The actual cover is not yet available at this time.)
(This is a sampe cover image for this issue The actua cover is not yet avaiabe at this time) This artice appeared in a journa pubished by Esevier The attached copy is furnished to the author for interna
More informationHOW TO USE THE SBDC FINANCIAL TEMPLATE
HOW TO USE THE SBDC FINANCIAL TEMPLATE It is strongly suggested that, if you are not well acquainted with Financial Statements and their interrelationships, that you seek the assistance of the Small Business
More informationThe distribution of the number of nodes in the relative interior of the typical I-segment in homogeneous planar anisotropic STIT Tessellations
Comment.Math.Univ.Caroin. 51,3(21) 53 512 53 The distribution of the number of nodes in the reative interior of the typica I-segment in homogeneous panar anisotropic STIT Tesseations Christoph Thäe Abstract.
More informationPhysics 235 Chapter 8. Chapter 8 Central-Force Motion
Physics 35 Chapter 8 Chapter 8 Centra-Force Motion In this Chapter we wi use the theory we have discussed in Chapter 6 and 7 and appy it to very important probems in physics, in which we study the motion
More informationFURTHER MATHEMATICS Units 3 & 4 - Written Examination 2
THIS BOX IS FOR ILLUSTRATIVE PURPOSES ONLY 2016 Examination Package - Trial Examination 4 of 5 Figures STUDENT NUMBER Letter Words FURTHER MATHEMATICS Units 3 & 4 - Written Examination 2 (TSSM s 2014 trial
More informationMATH 172: MOTIVATION FOR FOURIER SERIES: SEPARATION OF VARIABLES
MATH 172: MOTIVATION FOR FOURIER SERIES: SEPARATION OF VARIABLES Separation of variabes is a method to sove certain PDEs which have a warped product structure. First, on R n, a inear PDE of order m is
More informationDepartment Mission: Non-Mandated Services: TITLE 33
Department: Veterans FY 2019 Proposed Budget Department Mission: To give aid and assistance to any veteran, the spouse or dependents of the veteran or the survivors of the veteran in applying for all benefits
More informationGeneral Mathematics 2001 HIGHER SCHOOL CERTIFICATE EXAMINATION. General Instructions Reading time 5 minutes. Total marks 100
00 HIGHER SCHOOL CERTIFICATE EXAMINATION General Mathematics General Instructions Reading time 5 minutes Working time hours Write using black or blue pen Calculators may be used A formulae sheet is provided
More informationManipulation in Financial Markets and the Implications for Debt Financing
Manipuation in Financia Markets and the Impications for Debt Financing Leonid Spesivtsev This paper studies the situation when the firm is in financia distress and faces bankruptcy or debt restructuring.
More informationSchedulability Analysis of Deferrable Scheduling Algorithms for Maintaining Real-Time Data Freshness
1 Scheduabiity Anaysis of Deferrabe Scheduing Agorithms for Maintaining Rea- Data Freshness Song Han, Deji Chen, Ming Xiong, Kam-yiu Lam, Aoysius K. Mok, Krithi Ramamritham UT Austin, Emerson Process Management,
More informationBP neural network-based sports performance prediction model applied research
Avaiabe onine www.jocpr.com Journa of Chemica and Pharmaceutica Research, 204, 6(7:93-936 Research Artice ISSN : 0975-7384 CODEN(USA : JCPRC5 BP neura networ-based sports performance prediction mode appied
More informationMARKOV CHAINS AND MARKOV DECISION THEORY. Contents
MARKOV CHAINS AND MARKOV DECISION THEORY ARINDRIMA DATTA Abstract. In this paper, we begin with a forma introduction to probabiity and expain the concept of random variabes and stochastic processes. After
More informationCalculator Exam 2009 University of Houston Math Contest. Name: School: There is no penalty for guessing.
Calculator Exam 2009 University of Houston Math Contest Name: School: Please read the questions carefully. Unless otherwise requested, round your answers to 8 decimal places. There is no penalty for guessing.
More informationPartial permutation decoding for MacDonald codes
Partia permutation decoding for MacDonad codes J.D. Key Department of Mathematics and Appied Mathematics University of the Western Cape 7535 Bevie, South Africa P. Seneviratne Department of Mathematics
More informationThis will mark the bills as Paid in QuickBooks and will show us with one balance number in the faux RJO Exchange Account how much we owe RJO.
PAYING & ENTERING RJO BILLS QuickBooks will not allow you to pay two separate vendors (like Stuller & Rembrandt Charm Co) on one check and have the payee be "RJO". So we have to use a 2 prong approach.
More informationGASB 34. Basic Financial Statements M D & A
GASB 34 Basic Financial Statements M D & A In June 1999, the Governmental Accounting Standards Board issued Statement No. 34 (GASB 34) which fundamentally changed the financial reporting model for state
More informationE-Community Check Request Checklist
E-Community Check Request Checklist The E-Community must complete the following information on each business approved for a loan or grant in order for the Kansas Center of Entrepreneurship (KCFE) to disburse
More information14 Separation of Variables Method
14 Separation of Variabes Method Consider, for exampe, the Dirichet probem u t = Du xx < x u(x, ) = f(x) < x < u(, t) = = u(, t) t > Let u(x, t) = T (t)φ(x); now substitute into the equation: dt
More informationStochastic Variational Inference with Gradient Linearization
Stochastic Variationa Inference with Gradient Linearization Suppementa Materia Tobias Pötz * Anne S Wannenwetsch Stefan Roth Department of Computer Science, TU Darmstadt Preface In this suppementa materia,
More informationWriting and Solving Equations
Writing and Solving Equations Melody s Music Solution Lesson 6-1 Modeling and Writing Two-Step Equations ACTIVITY 6 Learning Targets: Use variables to represent quantities in real-world problems. Model
More informationSee Publication NYS-50-T.1 for the updated information.
Please Note: Pages T-13, T-14, T-14-A and the supplemental wage payment rate in this document have been revised for payrolls made on or after May 1, 2009. See Publication NYS-50-T.1 for the updated information.
More informationPORTLAND FRIENDS OF THE DHAMMA Financial Statement Narrative
PORTLAND FRIENDS OF THE DHAMMA Financial Statement Narrative for the Six Months ending June 30, 2017 PROFIT & LOSS BUDGET VS. ACTUAL GENERAL FUND Net Income for the First Half of 2017 exceeded Budget by
More informationMathematical Methods 2017 Sample paper
South Australian Certificate of Education The external assessment requirements of this subject are listed on page 20. Question Booklet 2 Mathematical Methods 2017 Sample paper 2 Part 2 (Questions 11 to
More informationSTUDY GUIDE FOR CONTENT MASTERY. In your textbook, read about latitude and longitude. Match the definition in Column A with the term in Column B.
Name Cass Date Mapping Our Word SECTION 2.1 Latitude and Longitude In your textbook, read about atitude and ongitude. Match the definition in Coumn A with the term in Coumn B. c d e b a Coumn A 1. Science
More informationMathematics Ordinary Level
L.16/19 Pre-Leaving Certificate Examination, 018 Mathematics Ordinary Level Marking Scheme Paper 1 Pg. Paper Pg. 36 Page 1 of 56 exams Pre-Leaving Certificate Examination, 018 Mathematics Ordinary Level
More informationDo Schools Matter for High Math Achievement? Evidence from the American Mathematics Competitions Glenn Ellison and Ashley Swanson Online Appendix
VOL. NO. DO SCHOOLS MATTER FOR HIGH MATH ACHIEVEMENT? 43 Do Schoos Matter for High Math Achievement? Evidence from the American Mathematics Competitions Genn Eison and Ashey Swanson Onine Appendix Appendix
More information12:45 PM Phoenix Bioinformatics Corporation. 03/27/15 Statement of Financial Income and Expense Accrual Basis January through December 2014
12:45 PM Phoenix Bioinformatics Corporation 03/27/15 Statement of Financial Income and Expense Jan - Dec 14 Ordinary Income/Expense Income 43400 Direct Public Support 980.00 45000 Investments 1.12 46400
More informationThe financial reports included in your board packet represent IHLS Financial Activities through July 31, 2018.
Attachment 5.1 To: From: Date: RE: IHLS Board of Directors Adrienne L. Elam August 28, 2018 IHLS Financial Reports as of July 31, 2018 FY2017-18 System Area & Per Capita Grant (SAPG) Status As of July
More informationIn-plane shear stiffness of bare steel deck through shell finite element models. G. Bian, B.W. Schafer. June 2017
In-pane shear stiffness of bare stee deck through she finite eement modes G. Bian, B.W. Schafer June 7 COLD-FORMED STEEL RESEARCH CONSORTIUM REPORT SERIES CFSRC R-7- SDII Stee Diaphragm Innovation Initiative
More informationON SITE SYSTEMS Chemical Safety Assistant
ON SITE SYSTEMS Chemical Safety Assistant CS ASSISTANT WEB USERS MANUAL On Site Systems 23 N. Gore Ave. Suite 200 St. Louis, MO 63119 Phone 314-963-9934 Fax 314-963-9281 Table of Contents INTRODUCTION
More informationRadiation Fields. Lecture 12
Radiation Fieds Lecture 12 1 Mutipoe expansion Separate Maxwe s equations into two sets of equations, each set separatey invoving either the eectric or the magnetic fied. After remova of the time dependence
More informationMultiple Beam Interference
MutipeBeamInterference.nb James C. Wyant 1 Mutipe Beam Interference 1. Airy's Formua We wi first derive Airy's formua for the case of no absorption. ü 1.1 Basic refectance and transmittance Refected ight
More informationPhysicsAndMathsTutor.com
. Two points A and B ie on a smooth horizonta tabe with AB = a. One end of a ight eastic spring, of natura ength a and moduus of easticity mg, is attached to A. The other end of the spring is attached
More informationStudy Island. Linear and Exponential Models
Study Island Copyright 2014 Edmentum - All rights reserved. 1. A company is holding a dinner reception in a hotel ballroom. The graph represents the total cost of the ballroom rental and dinner. 3. In
More informationRecursive Constructions of Parallel FIFO and LIFO Queues with Switched Delay Lines
Recursive Constructions of Parae FIFO and LIFO Queues with Switched Deay Lines Po-Kai Huang, Cheng-Shang Chang, Feow, IEEE, Jay Cheng, Member, IEEE, and Duan-Shin Lee, Senior Member, IEEE Abstract One
More informationAdopted Budget Presented for Board Approval June 21, 2017
2017-2018 Adopted Presented for Board Approval June 21, 2017 Prepared by Candace Reines, Assistant Superintendent Business Services Christopher Rabing, Director of Fiscal Services FINANCIAL REPORTS School
More informationACCA Interactive Timetable & Fees
ACCA Interactive Timetable & Fees 2018/19 Professional London Version 1.1 Information last updated 3 October 2018 Please note: Information and dates in this timetable are subject to change. A better way
More informationEXPERIMENT 5 MOLAR CONDUCTIVITIES OF AQUEOUS ELECTROLYTES
EXPERIMENT 5 MOLR CONDUCTIVITIES OF QUEOUS ELECTROLYTES Objective: To determine the conductivity of various acid and the dissociation constant, K for acetic acid a Theory. Eectrica conductivity in soutions
More informationSECTION A - EMPLOYEE DETAILS Termination date Employee number Contract/ Department SECTION C - STANDARD DOCUMENTS REQUIRED FOR ALL TERMINATIONS
UNITRANS SA TERMINATION CHECKLIST NOTES: 1. This form applies to all terminations and needs to be submitted along with the required supplementary documentation to the HR Department within the following
More information4 th European Dark-Sky Symposium
4 th EUROPEAN DARK-SKY SYMPOSIUM 4 th European Dark-Sky Symposium Friday and Saturday September 24-25, 2004 The 4 th European Dark-Sky Symposium, organized by the Association Nationale pour la Protection
More informationTraffic data collection
Chapter 32 Traffic data coection 32.1 Overview Unike many other discipines of the engineering, the situations that are interesting to a traffic engineer cannot be reproduced in a aboratory. Even if road
More informationRELUCTANCE The resistance of a material to the flow of charge (current) is determined for electric circuits by the equation
INTRODUCTION Magnetism pays an integra part in amost every eectrica device used today in industry, research, or the home. Generators, motors, transformers, circuit breakers, teevisions, computers, tape
More informationGender Recognition Act Survey ONLINE Fieldwork: 19th-21st October 2018
Recognition Act Survey ONLINE Fieldwork: thst October 0 Table Q. Do you think that those who wish to legally change their gender on official documentation (e.g. birth certificate, passport) should or should
More informationLAKE COUNTY SCHOOLS Budget Worksheet FACILITY 9210: ACADEMIC SERVICES
LAKE COUNTY SCHOOLS 2015 16 Budget Worksheet FACILITY : ACADEMIC SERVICES FACILITY FUNCTION OBJECT PROJECT SUB PROJECT PROGRAM EXP TYADDITIONAL DESCRIPTION AMOUNT 1 : ACADEMIC SERVICES 5100: BASIC FEFP
More informationIdentites and properties for associated Legendre functions
Identites and properties for associated Legendre functions DBW This note is a persona note with a persona history; it arose out off y incapacity to find references on the internet that prove reations that
More informationRHODE ISLAND EMPLOYER S INCOME TAX WITHHOLDING TABLES DRAFT 11/27/2018.
2018 RHODE ISLAND EMPLOYER S INCOME TAX WITHHOLDING TABLES www.tax.ri.gov CONTENTS Page Employer s Tax Calendar... 3 Instructions... 4-5 WITHHOLDING METHODS AND TABLES Withholding Percentage Method...
More informationSTUDY GUIDE FOR CONTENT MASTERY. Greenwich, England, and represents 0
Name Cass Date Mapping Our Word SECTION 2.1 Latitude and Longitude In your textbook, read about atitude and ongitude. Match the definition in Coumn A with the term in Coumn B. Coumn A 1. Science of mapmaking
More informationT.C. Banwell, S. Galli. {bct, Telcordia Technologies, Inc., 445 South Street, Morristown, NJ 07960, USA
ON THE SYMMETRY OF THE POWER INE CHANNE T.C. Banwe, S. Gai {bct, sgai}@research.tecordia.com Tecordia Technoogies, Inc., 445 South Street, Morristown, NJ 07960, USA Abstract The indoor power ine network
More informationThe Normalized Singular Value Decomposition of Non-Symmetric Matrices Using Givens fast Rotations
JOURNAL OF L A TEX CLASS FILES, VOL. 3, NO. 9, SEPTEMBER 24 The Normaized Singuar Vaue Decomposition of Non-Symmetric Matrices Using Givens fast Rotations Ehsan Rohani, Gwan S. Choi, Mi Lu arxiv:77.589v
More informationTutor Resources for the AMEP
We eather Environment Pre beginner This work is copyright. You may download, display, print and reproduce this material in unaltered form only (retaining this notice) for your personal, non commercial
More informationACCA Interactive Timetable & Fees
ACCA Interactive Timetable & Fees 2018/19 Professional Version 1.1 Information last updated tember 2018 Please note: Information and dates in this timetable are subject to change. A better way of learning
More informationTurbo Codes. Coding and Communication Laboratory. Dept. of Electrical Engineering, National Chung Hsing University
Turbo Codes Coding and Communication Laboratory Dept. of Eectrica Engineering, Nationa Chung Hsing University Turbo codes 1 Chapter 12: Turbo Codes 1. Introduction 2. Turbo code encoder 3. Design of intereaver
More informationPeople Investing in People
For Office Use Only NATIONAL LEVEL APPLICATION People Investing in People S e n d a c o p y v i a e m a i l t o c l a r a. n u n e z @ p c u s a. o r g a n d f o l l o w u p w i t h a n e m a i l o r p
More informationLecture Note 3: Stationary Iterative Methods
MATH 5330: Computationa Methods of Linear Agebra Lecture Note 3: Stationary Iterative Methods Xianyi Zeng Department of Mathematica Sciences, UTEP Stationary Iterative Methods The Gaussian eimination (or
More informationPre-Algebra Semester 1 Practice Exam B DRAFT
. Evaluate x y 5 6 80 when x = 0 and y =.. Which expression is equivalent to? + + + +. In Pre-Algebra class, we follow the order of operations in evaluating expressions. Which operation should a student
More informationSTA 216 Project: Spline Approach to Discrete Survival Analysis
: Spine Approach to Discrete Surviva Anaysis November 4, 005 1 Introduction Athough continuous surviva anaysis differs much from the discrete surviva anaysis, there is certain ink between the two modeing
More informationare left and right inverses of b, respectively, then: (b b 1 and b 1 = b 1 b 1 id T = b 1 b) b 1 so they are the same! r ) = (b 1 r = id S b 1 r = b 1
Lecture 1. The Category of Sets PCMI Summer 2015 Undergraduate Lectures on Fag Varieties Lecture 1. Some basic set theory, a moment of categorica zen, and some facts about the permutation groups on n etters.
More informationLaboratory Exercise 1: Pendulum Acceleration Measurement and Prediction Laboratory Handout AME 20213: Fundamentals of Measurements and Data Analysis
Laboratory Exercise 1: Penduum Acceeration Measurement and Prediction Laboratory Handout AME 20213: Fundamentas of Measurements and Data Anaysis Prepared by: Danie Van Ness Date exercises to be performed:
More informationACCA Interactive Timetable & Fees
ACCA Interactive Timetable & Fees 2018/19 Professional Version 1.1 Information last updated tember 2018 Please note: Information and dates in this timetable are subject to change. A better way of learning
More informationACCA Interactive Timetable
ACCA Interactive Timetable 2018 Professional Version 4.1 Information last updated 1st May 2018 Please note: Information and dates in this timetable are subject to change. A better way of learning that
More informationPage Points Score Total: 100
Math 1130 Spring 2019 Sample Midterm 3c 4/11/19 Name (Print): Username.#: Lecturer: Rec. Instructor: Rec. Time: This exam contains 10 pages (including this cover page) and 10 problems. Check to see if
More information