National Insurance

2022/23

Class 1 thresholds	6-Jul-22 - 5-Apr-23	6-Apr-22 - 6-Jul-22	2021/22	2020/21
Lower Earnings Limit	£6,396	£6,396	£6,240	£6,240
Primary Threshold	£12,570	£9,880	£9,568	£9,500
Secondary Threshold	£12,570	£9,100	£8,840	£8,788
Seconday threshold for Freeports	£25,000	£25,000	£8,840	£8,788
Upper Earnings Limit	£50,270	£50,270	£50,270	£50,000
Employment allowance	£5,000	£4,000	£4,000	£3,000

Class 1 Primary - Employees contribution rates	2022/23	2021/22	2020/21
Earnings up to and including primary threshold
A - All employees apart from those in groups B, C, J, H, M and Z	0.00%	0.00%	0.00%
B- Married women and widows entitled to pay reduced national insurance	0.00%	0.00%	0.00%
C- Over the state pension age	0.00%	0.00%	0.00%
F - Freeport	0.00%	0.00%	0.00%
H - Apprentices under-25	0.00%	0.00%	0.00%
I - Freeport for married women and widows	0.00%	0.00%	0.00%
J - Deferred national insurance as already paid in another job	0.00%	0.00%	0.00%
L - Freeport deferment	0.00%	0.00%	0.00%
M - Employees under-21	0.00%	0.00%	0.00%
S - Freeport for state pensioners	0.00%	0.00%	0.00%
V - Veterans	0.00%	0.00%	0.00%
Z - Under-21 and deferred national insurance as already paid in another job	0.00%	0.00%	0.00%

Earnings above primary threshold up to and including upper earnings limit
A - All employees apart from those in groups B, C, J, H, M and Z	13.25%	12%	12%
B - Married women and widows entitled to pay reduced national insurance	7.10%	5.85%	5.85%
C - Over the state pension age	0.00%	0.00%	0.00%
F - Freeport	13.25%	12%	12%
H - Apprentices under-25	13.25%	12%	12%
I - Freeport for married women and widows	7.10%	12%	12%
J - Deferred national insurance as already paid in another job	3.25%	2%	2%
L - Freeport deferment	3.25%	12%	12%
M - Employees under-21	13.25%	12%	12%
S - Freeport for state pensioners	0.00%	0.00%	0.00%
V - Veterans	13.25%	12%	12%
Z - Under-21 and deferred national insurance as already paid in another job	3.25%	2%	2%

Earnings above including upper earnings limit
A - All employees apart from those in groups B, C, J, H, M and Z	3.25%	2%	2%
B - Married women and widows entitled to pay reduced national insurance	3.25%	2%	2%
C - Over the state pension age	0.00%	0.00%	0.00%
F - Freeport	3.25%	2%	2%
H - Apprentices under-25	3.25%	2%	2%
I - Freeport for married women and widows	3.25%	2%	2%
J - Deferred national insurance as already paid in another job	3.25%	2%	2%
L - Freeport deferment	3.25%	2%	2%
M - Employees under-21	3.25%	2%	2%
S - Freeport for state pensioners	0.00%	0.00%	0.00%
V - Veterans	3.25%	2%	2%
Z - Under-21 and deferred national insurance as already paid in another job	3.25%	2%	2%

Class 1 benefit in kind - by percentage of benefit value	2022/23	2021/22	2020/21
Class 1A on non-monetary benefits and termination awards above £30,000	15.05%	13.80%	13.80%
Class 1B on PAYE settlement agreements	15.05%	13.80%	13.80%

Class 2 for self-employed persons to qualify for state pension	2022/23	2021/22	2020/21
Upper profits limit before class 2 must be paid	£6,725	£6,515	£6,475
Rate per week	£3.15	£3.05	£3.05
Voluntary contribution rate per week	£3.15	£3.05	£3.05

Class 3 for employed persons to qualify for state pension	2022/23	2021/22	2020/21
Upper earnings limit before class 3 can not be paid	£6,396	£6,240	£6,240
Voluntary contribution rate per week	£15.85	£15.40	£15.30

Class 4 self-employed contribution rates	2022/23	2021/22	2020/21
Lower profits limit	£6,396	£6,240	£9,500
Upper profits limit	£15.85	£15.40	£15.30

Rates
Profits above lower profits limit up to and including upper profits limit	£6,396	£6,240	£9,500
Profits above upper profits limit	£6,396	£6,240	£9,500