National Insurance earnings threshold. National Insurance is calculated on gross earnings (before tax or pension deductions) above the earnings threshold. For 2015-16 the National Insurance threshold is Â£155 a week or Â£8,060 a year.1  If you earn above the threshold you pay 12% of your earnings between Â£8,060 and Â£42,385.ational Insurance is calculated on gross earnings (before tax or pension deductions) above the earnings threshold. For 2015-16 the National Insurance threshold is Â£155 a week or Â£8,060 a year.
Western shareholders can elect to receive 0.4350 shares of Tesoro for each share of Western stock they own, or $37.30 in cash per share of Western stock. The price tag is based on Tesoroâs closing stock price of $85.74 on Nov. 16, 2016.
Tesoro will acquire Western Refining at an implied price of $37.30 a share, a 22 percent premium to Wednesdayâs closing price. Western shareholders can elect to receive 0.435 share of Tesoro for each share of Western stock they own, or take cash in lieu of stock up to 10 percent of the total equity consideration.