Upper earnings level 


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Upper earnings levelThe earnings level of an employee above which no further Class 1 National Insurance contributions are payable.Similar MatchesEarnings capEarnings capA term which relates to a person's final salary in an occupational pension scheme taken out on or after 1st June 1989 (or 14th March 1989 if the scheme was new at that time) and is the upper limit of earnings allowable under the scheme.The upper limit of net relevant earnings qualifying for tax relief in a personal pension plan, which in turn limits contributions. Earnings yieldEarnings yieldThe ratio of earnings per share, after allowing for tax and interest payments on fixed interest debt, to the current share price. The inverse of the priceearnings ratio. It is the total twelve months, earnings divided by number of outstanding shares, divided by the recent price, multiplied by 100. The end result is shown in percentage terms. We often look at earnings yield because this avoids the problem of zero earnings in the denominator of the priceearning ratio. Primary earnings per (common) sharePrimary earnings per (common) shareEarnings available for the payment of dividends to common stockholders divided by the number of common shares outstanding. Normalised earningsNormalised earningsSee 'adjusted earnings'. Retained earningsRetained earningsAccounting earnings that are retained by the firm for reinvestment in its operations; earnings that are not paid out as dividends. Further SuggestionsearningsPretax earnings or profits net relevant earnings Earnings earnings per share Accounting earnings Earnings momentum Fully diluted earnings per shares Earnings before interest, taxes, depreciation, and amortization (EBITDA) earnings yield band earnings earnings factor taxable earnings Earnings before interest after taxes (EBIAT) Earnings price ratio Quality of earnings Earnings before interest, taxes, and depreciation (EBITD) price earnings ratio (P/E ratio) State Earnings Related Pension Scheme Earnings response coefficient retained earnings Earnings price earnings growth factor Earnings before taxes (EBT) lower earnings limit 
