National Insurance

Current National Insurance Rates

For more detailed information please visit the HMRC Website. Links on this page will direct you to HMRC pages for further explanation.

RATES – CLASS 1 EMPLOYER AND EMPLOYEE 2020/21 2021/22 2022/23
Thresholds (per week)
Lower earnings limit (LEL) (employees and employers) £120 £120 £123
Primary threshold (PT) (employees) £183 £184 £242*
Secondary threshold (ST) (employers) £169 £170 £175
Upper earnings limit (UEL) (employees only) £962 £967 £967
Upper secondary threshold (UST) for under 21s (employers) £962 £967 £967
Apprentice upper secondary threshold (AUST) for under 25s (employers) £962 £967 £967

* From 6th July 2022 – £190 from 6th April to 5th July

RATES – CLASS 1 EMPLOYER AND EMPLOYEE 2020/21 2021/22 2022/23
Employee rates
Earnings below LEL 0% 0% 0%
Earnings between LEL and PT 0% 0% 0%
Earnings between PT and UEL 12% 12% 13.25%
Married woman’s reduced rate, earnings between PT and UEL 5.85% 5.85% 5.85%
Deferred rate for certain employees with more than one job 2% 2% 3.25%
Earnings above UEL 2% 2% 3.25%
Employer rates
Earnings below ST, UST or AUST 0% 0% 0%
Above ST, UST or AUST 13.8% 13.8% 15.05%
Employment allowance
Employment allowance (EA) – annual allowance, per business – offset against employer’s Class 1 NICs £3,000 £4,000 £5,000
Other employer rates
Class 1A – on employer-provided benefits-in-kind 13.8% 13.8% 15.05%
Class 1B – on PAYE settlement agreements 13.8% 13.8% 15.05%

Termination payments
From April 2018, employer NICs will be due on termination payments above £30,000 that are already subject to income tax.
The first £30,000 of a termination payment will remain exempt from income tax and the full payment will be outside the scope of employee NICs.