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Home Resource Centre Tax Tables National Insurance

Tax Tables

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

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