- Last Updated: 04 April 2022
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 |
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: 6 July 2022 to 5 April 2023: |
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:
- Upper Secondary Threshold (employees under 21 and apprentices 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
- Freeport Upper Secondary Threshold: £481 per week/£2,083 per month/£25,000 per year
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
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