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National Insurance Contributions

560 315 Eleonore Bylo

Class 1 Employees (Primary)

2021/22
Earnings p.w.
Employee 06.04.2022 – 05.07.2022 Earnings p.w. Employee
Below £184 Nil Below £190 Nil
£184 – £967 12% £190 – £967 13.25%
Over £967 2% Over £967 3.25%
06.07.2022 – 05.04/2023
Earnings p.w.
Employee
Below £242 0%
£242 – £967 13.25%
Over £967 3.25%

Class 1 Employees (Secondary)

2021/22 Earnings p.w. Employer 2022/23 Earnings p.w. Employer
Below £170 Nil Below £175 Nil
£170 – £967 (U21s/apprentice U25s/Veterans) Nil £175 – £967 (U21s/apprentice U25s/Veterans) Nil
Over £170 (otherwise) 13.8% Over £175 (otherwise) 15.05%

Class 1A: Generally the employer rate on all benefits in kind is 13.8% for 2021/22 & 15.05% for 2022/23.
Employment Allowance reduces overall employer class 1 NICs by up to £4,000 for 2021/22 & £5,000 for 2022/23, subject to conditions.

Voluntary

2021/22 2022/23
Class 3 Flat rate = £15.40 p.w.
£800.80 p.a.
£15.85 p.w.
£824.20 p.a.

Self Employed

2021/22 2022/23
Class 2 Flat rate =

 

 

If profits over

£3.05 p.w.

£158.60 p.a.

 

£6,515 p.a.

£3.15 p.w.

£163.80 p.a.

 

£11.908 p.a.

Class 4 Rate =

On profits

9%

£9,568 – £50,270

Over £50,270

2%

10.25%

£11,908 – £50,270

Over £50,270

3.25%

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