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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 |
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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% |
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Earnings above primary threshold up to and including upper earnings limit |
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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% |
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Earnings above including upper earnings limit |
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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 |
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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 |
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Rates |
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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 |