View the most recent National Insurance Contributions information.
| Class 1 employee | Employee | 2022/23 Employer | Employee | 2021/22 Employer |
|---|---|---|---|---|
| NICs rate | 13.25% | 15.05% | 12% | 13.8% |
| No NICs for employees generally on the first | £242 pw | £175 pw | £184 pw | £170 pw |
| No NICs for younger/veteran employees on the first | £242 pw | £967 pw | £184 pw | £967 pw |
| No NICs for freeport employees on first | £242 pw | £481 pw | N/A | N/A |
| NICs rate charged up to | £967 pw | No limit | £967 pw | No limit |
| NICs on earnings over (3.25% 2022/23; 2% 2021/22) | £967 pw | N/A | £967 pw | N/A |
1. Employees generally under 21 years and apprentices under 25 years. Veterans in first 12 months of civilian employment.
Employees at freeports in Great Britain in the first three years of employment starting from 6 April 2022.
£190 pw before 6 July 2022
| Employment Allowance | 2022/23 | 2021/22 |
|---|---|---|
| Per business | £5,000 | £4,000 |
Not available if the sole employee is a director or employer’s NICs for 2021/22 £100,000 or more.
| Earnings limits and thresholds | Weekly | 2022/23 Annual | Weekly | 2021/22 Annual |
|---|---|---|---|---|
| Lower earning limit | £123 | £6,396 | £120 | £6,240 |
| Primary threshold | £242 | £12,570** | £184 | £9,568 |
| Primary threshold for company directors | N/A | £11,908 | N/A | £9,568 |
| Secondary threshold | £175 | £9,100 | £170 | £8,840 |
| Upper earnings limit (and upper secondary thresholds for younger/veteran employees) | £967 | £50,270 | £967 | £50,270 |
| Upper secondary threshold for freeport employees | £481 | £25,000 | N/A | N/A |
£190 pw before 6 July 2022 ** £9,880 before 6 July 2022
| Class 1A (Employers) | 2022/23 | 2021/22 |
|---|---|---|
| Most taxable employee benefits | 15.05% | 13.8% |
| Class 2 (Self-Employed) | 2022/23 | 2021/22 |
|---|---|---|
| Flat rate | £3.15 pw £163.80 pa | £3.05 pw £158.60 pa |
| Small profits threshold | £6,725 pa | £6,515 pa |
| Class 4 (Self-Employed) | 2022/23 | 2021/22 |
|---|---|---|
| On profits | £11,908–£50,270 pa 10.25% | £9,568–£50,270 pa 9% |
| Over £50,270 pa 3.25% | Over £50,270 pa 2% |
| Voluntary | 2022/23 | 2021/22 |
|---|---|---|
| Class 3 flat rate | £15.85 pw £824.20 pa | £15.40 pw £800.80 pa |
