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This is a freeview 'At a glance' guide to the rates of National Insurance.

What are the current National Insurance rates? What rates will apply to next year? What is the Health and Social Care Levy? Who will the levy apply to? 

Employer/employee rates

Employers & employees (not contracted out)

LEL= Lower Earnings Limit
PT = Primary Threshold
ST= Secondary Threshold
UEL = Upper Earnings Limit

Rates 2022-23

Employee rate

Band

Earnings per week/month/year

Employer rate

Weekly earnings

0%

LEL

Up to:

£123 per week
£533 per month
£6,396 per year

0%

 

0%

LEL- PT

6 April 2022 to 5 July 2022:

£123 to £190

6 July 2022 to 5 April 2023:

£123 to £242

N/A 

 

13.25%

PT-UEL

6 April 2022 to 5 July 2022:

£190 - £967 per week
£823  - £4,189 per month
£9,880 - £50,270 per year

6 July 2022 to 5 April 2023:

£242 - £967 per week
£1,048 - £4,189 per month
£12,570 - £50,270 per year

N/A 

 

N/A

ST

£175 to £967

15.05%

Above £175

3.25%

UEL

£967 per week
£4,189 per month
£50,270 per year

15.05%

Above £967 

 

Other types of employee weekly 2022-23 thresholds:

Rates 2021-22

Employee rate

Band

Weekly earnings

Employer rate

Weekly earnings

0%

LEL

Up to £120

0%

 

0%

LEL- PT

£120 to £184

N/A 

 

12%

PT-UEL

£184 - £967

N/A 

 

N/A

ST

£170 to £967

13.8%

Above £170

2%

UEL

Over £967

13.8%

Above £967 

 

Rates 2020-21

From April 2020 the PT and ST diverge and are set at different rates

Employee rate

Band

Weekly earnings

Employer rate

Weekly earnings

0%

LEL

Up to £120

 0%

 

0%

LEL- PT

£120 to £183

N/A 

 

12%

PT-UEL

£183 - £962

N/A 

 

N/A

ST

£169 to £962

13.8%

Above £169

2%

UEL

Over £962

13.8%

Above £962 

 

Rates 2019-20

Employee rate

Band

Weekly earnings

Employer rate

Weekly earnings

0%

LEL

Up to £118

 

 

0%

PT

£166

0%

£1 to £166

12%

PT/ST

£166.01 to £962

13.8%

Above £166

2%

UEL

Over £962

13.8%

Above £962 

 

Rates 2018-19

Employee rate

Band

Weekly earnings

Employer rate

Weekly earnings

0%

LEL

Up to £116

 

 

0%

LEL - PT

£116 to £162

0%

£1 to £162

12%

ST

£162.01 to £892

13.8%

Above £162

2%

UEL

Over £892

13.8%

Above £892 

 

Rates 2017-18

Employee rate

Band

Weekly earnings

Employer rate

Weekly earnings

0%

LEL

Up to £113

 

 

0%

 

£113 to £157

0%

£1 to £157

12%

ST

£157.01 to £866

13.8%

Above £157

2%

UEL

Over £866

13.8% 

Above £866 

 

Rates 2016-17

Employee rate

Band

Weekly earnings

Employer rate

Weekly earnings

0%

LEL

Up to £112

 

 

0%

 

£112 to £155

0%

£1 to £156

12%

ST

£155.01 to £827

13.8%

Above £156

2%

UEL

Over £827

13.8%

Above £827 

 

From 2015-16 on Employers' NIC is abolished for apprentices under 25 earning under the upper secondary threshold.


Rates 2015-16

Employee rate

Band

Weekly earnings

Employer rate

Weekly earnings

0%

LEL

Up to £112

 

 

0%

 

£112 to £155

0%

£1 to £156

12%

 

£156 to £815

13.8%

Above £156

2%

UEL

Over £815

13.8%

Above £815 


Rates: 2014-15

Employee rate

Band

Weekly earnings

Employer rate

Weekly earnings

0%

LEL

Up to £111

 

 

0%

 

£111 to £153

0%

£1 to £153

12%

 

£153 to £805

13.8%

Above £153

2%

UEL

Over £805

 

 


Rates: 2013-14

Employee rate

Band

Weekly earnings

Employer rate

Weekly earnings

0%

LEL

Up to £109

 

 

0%

 

£109 to £149

0%

£1 to £148

12%

 

£149 to £797

13.8%

Above £148

2%

UEL

Over £797

 

 


National Insurance rates 2011-12 to 2012-13

Employee rate

Band

2012-13 Weekly earnings

2011-12 Weekly earnings

Employer rate

2012-13 Weekly earnings

2011/-2 Weekly earnings

0%

LEL

Up to £107

Up to £102

 

 

 

0%

 

£107 to £146

£102 to £139

0%

£1 to £144

£1 to £135.99

12%

 

£146 to £817

£139 to £817

13.8%

Above £144

Above £136

2%

UEL

Over £817

Over £817

 

 

 


National Insurance rates: other & contracted out rates

 

2022-23

2012-13 to 2021-22

2011-12

2010-11

Employers Class 1A on taxable benefits in kind

15.05%

13.8%

13.8%

12.8%

Employees’ contracted-out rebate*

N/A

1.4%

1.6%

1.6%

Married women’s reduced rate between primary threshold and upper earnings limit

7.1%

5.85%

5.85%

4.85%

Married women’s rate above upper earnings limit

3.25%

2%

2%

1%

Employers’ contracted-out rebate, salary-related schemes*

N/A

3.4%

3.7%

3.7%

Employers’ contracted-out rebate, money-purchase schemes

N/A

N/A

1.4%

1.4%

*Abolished from April 2016

Self-employed rates

Self-employed

Current rates

 

2022-23

2021-22

Type

 Profits

 Rate

Profits 

Rate

Class 2 Flat rate

£6,725+

£3.15 per week

£6,515+

£3.05 per week

Class 4

6 April 2022 to 5 July 2022

Up to £9,880

6 July 2022 to 5 April 2023

Up to
£12,570

0%

Up to £9,568

0%

Class 4

6 April 2022 to 5 July 2022

£9,880 to £50,270

6 July 2022 to 5 April 2023

£12,570 to £50,270

10.25%

£9,568 to £50,270

9%

Class 4

Above

£50,270

3.25%

Above

£50,270

2%

 

Past rates

 

2020-21

Type

Profits 

Rate

Class 2 Flat rate

£6,475+ 

£3.05 per week

Class 4

Up to £9,500

0%

Class 4

£9,500 to 50,000

9%

Class 4

Above £50,000

2%

 

 

2019-20

2018-19

2017-18

2016-17

2015-16 

Type

Profits 

Rate

Profits 

Rate

Profits 

Rate

Profits 

Rate

Profits 

Rate

Class 2 Flat rate

£6,365 +

£3.00 per week

£6,205 +

£2.95 per week

£6,025 +

£2.85 per week

5,965 +

£2.80 per week

5,965 +

£2.80 per week

Class 4

Up to £8,632

0%

Up to £8,424

0%

Up to £8,164

0%

Up to £8,060

0%

Up to £8,060

0%

Class 4

8,632 to 50,000

9%

8,424 to 46,350

9%

8,164 to 45,000

9%

8,060 to 43,000

9%

8060 to 42,385

9%

Class 4

Above 50,000

2%

Above 46,350

2%

Above 45,000

2%

Above 43,000

2%

Above 42,385

2%

 

 

2014-15 

2013-14

2012-13

2011-12

Type

Profits £

Rates

Profits £

Rate*

Profits £

Rate

Profits £

Rate

Class 2 Flat rate

5,885 +

£2.75 per week

Over 5,725

£2.70 per week

Over 5,595

£2.65 per week

Over 5,315

£2.50 per week

Class 4

Up to 7,956

0%

Up to 7,755

0%

Up to 7,605

0%

Up to 7,225

0%

Class 4

7,956 to 41,865

9%

7,755 to 41,450

9%

7,605 to 42,475

9%

7,225 to 42,475

9%

Class 4

Over 41,865

2%

Over 41,450

2%

Over 42,475

2%

Over 42,475

2%

 * Share fishermen and volunteer workers are subject to a higher rate 

Health & Social Care Levy (2022-23 onwards)

The government announced in its paper, Build Back Better: Our Plan for Health and Social Care, its plan for funding the NHS and social care sector.

2022-23

A 1.25% increase in NICs applies from 6 April 2022 on:

Class 2 and Class 3 NICs will be unaffected.

This NICs rise in 2022-23 effects: 

2023-24

From 6 April 2023, the 1.25% Levy will be distinct from NICs, which will return to their lower, 2021-22, rates.

From 2023-24, the new Levy will apply to the same amounts as the following classes of NICs:

Employed and self-employed individuals working above the state pension age will be liable to the Levy in 2023-24.

All existing NIC reliefs available to employers will apply to the Levy. These include:

Impact

The government paper's tax impact statistics anticipate:

NIC rates 

The 2022-23 changes and 2021-22 rates are set out below:

Employee rate 2022-23

Employee rate 2021-22

Band

2021-22
weekly earnings thresholds

2022-23
weekly earnings thresholds

Employer rate 2022-23

Employer rate 2021-22

0%

0%

  LEL 

Up to £120

Up to £123

0%

0%

0%

0%

  LEL-       PT

£120 to £184

£123 to £190

-

13.25%

12%

  PT-     UEL

£184 to £967

£190 to £967

-

-

  ST

£170 to £967

£175 to £967

15.05%

13.8%

3.25%

2%

  UEL

Over £967

Over £967

15.05%

13.8%


LEL= Lower Earnings Limit
PT = Primary Threshold
ST= Secondary Threshold
UEL = Upper Earnings Limit

Changes to self-employed rates

 

2022-23

2021-22

2022-23 

Profit bands

2021-22 

Profit bands

Class 2 flat rate

£3.15

£3.05

£6,725+

£6,515+ 

Class 4

0%

0%

Up to £9,880

Up to £9,568

Class 4

10.25%

9%

£9,880 to £50,270

£9,568 to £50,270

Class 4

3.25%

2%

Above £50,270

Above £50,000

 

How will this affect me?

Examples

The following table shows 2021-22 NIC liabilities for both employee and employer versus the increased liability post 6 April 2022, for a selection of employee earnings levels. 

 

Personal
Allowance:

£12,570 p.a. 

Basic Rate:

£50,270 p.a.

Higher Rate:

£75,000 p.a.

 

2021-22

2022-23

2021-22

2022-23

2021-22

2022-23

Liability above Primary Threshold at 12% / 13.25%

£360

 £356

£4,884

 £5,352

£4,884

 £5,352

Liability above Upper Earnings Limit at 2% / 3.25%

-

 -

-

£495

 £804

Additional employee NICs

£ -

£468

£777

Employer contributions above Secondary Threshold at 13.8% / 15.05%

£515

 £522

£5,717

 £6,196

£9,130

 £9,918

Additional employer NICs

£7

£479

£788

 

The following table shows the same comparison but for self-employed individuals.

 

Personal
Allowance:

£12,570 p.a.

Basic Rate:

£50,270 p.a.

Higher Rate:

£75,000 p.a.

 

2021-22

2022-23

2021-22

2022-23

2021-22

2022-23

Liability above lower limit at 9% / 10.25%

£270

£275

£3,663

£4,140

£3,663

£4,140

Liability above Upper Profits Limit at 2% / 3.25% 

-

-

-

-

£495

£804

Additional self-employed NICs

£5

£477

£786


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