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The National Insurance Rise 2022

From 6th April 2022 to 5th April 2023 National Insurance contributions will increase by 1.25%. For example, this will take Class 1 National Insurance from 12% to 13.25%. The rise will be used to be spent on the NHS, health and social care in the UK.

The increase will apply to:

  • Class 1 (paid by employees)
  • Class 4 (paid by self-employed)
  • Secondary Class 1, 1A and 1B (paid by employers)

The increase will not apply if you are over the State Pension age.

Class 1 National Insurance thresholds

You can only make National Insurance deductions on earnings above the lower earnings limit.

Class 1 National Insurance thresholds2022 to 2023
Lower earnings limit£123 per week
£533 per month
£6,396 per year
Primary threshold£190 per week
£823 per month
£9,880 per year
Secondary threshold£175 per week
£758 per month
£9,100 per year
Freeport upper secondary threshold£481 per week
£2,083 per month
£25,000 per year
Upper secondary threshold (under 21)£967 per week
£4,189 per month
£50,270 per year
Apprentice upper secondary threshold (apprentice under 25)£967 per week
£4,189 per month
£50,270 per year
Veterans upper secondary threshold£967 per week
£4,189 per month
£50,270 per year
Upper earnings limit£967 per week
£4,189 per month
£50,270 per year

Class 1 National Insurance rates

Employee (primary) contribution rates

Deduct primary contributions (employee’s National Insurance) from your employees’ pay through PAYE.

National Insurance category letterEarnings at or above lower earnings limit up to and including primary thresholdEarnings above the primary threshold up to and including upper earnings limitBalance of earnings above upper earnings limit
A0%13.25%3.25%
B0%7.1%3.25%
Cnilnilnil
F (Freeport)0%13.25%3.25%
H (apprentice under 25)0%13.25%3.25%
I (Freeport – married women and widows reduced rate)0%7.1%3.25%
J0%3.25%3.25%
L (Freeport – deferment)0%3.25%3.25%
M (under 21)0%13.25%3.25%
S (Freeport – state pensioner)nilnilnil
V (veteran)0%13.25%3.25%
Z (under 21 – deferment)0%3.25%3.25%

Employer (secondary) contribution rates

You pay secondary contributions (employer’s National Insurance) to HMRC as part of your PAYE bill.

Pay employers’ PAYE tax and National Insurance.

National Insurance category letterEarnings at or above lower earnings limit up to and including secondary thresholdEarnings above secondary threshold up to and including Freeport upper secondary thresholdEarnings above Freeport upper secondary threshold up to and including upper earnings limit, upper secondary thresholds for under 21s, apprentices and veteransBalance of earnings above upper earnings limit, upper secondary thresholds for under 21s, apprentices and veterans
A0%15.05%15.05%15.05%
B0%15.05%15.05%15.05%
C0%15.05%15.05%15.05%
F (Freeport)0%0%15.05%15.05%
H (apprentice under 25)0%0%0%15.05%
I (Freeport – married women and widows reduced rate)0%0%15.05%15.05%
J0%15.05%15.05%15.05%
L (Freeport – deferment)0%0%15.05%15.05%
M (under 21)0%0%0%15.05%
S (Freeport – state pensioner)0%0%15.05%15.05%
V (veteran)0%0%0%15.05%
Z (under 21 – deferment)0%0%0%

Link: The National Insurance in 2022

Link: Rates & Thresholds 2022-2023

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