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?
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:
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
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 |
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
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