National Insurance
2021/22 Class 1 (employed) rates
Employee |
|
Employer |
|
|
Earnings per week
|
% |
Earnings per week |
% |
|
Up to £184 |
0 |
Up to £170 |
0 |
|
£184.01 - £967 |
12 |
Over £170 |
13.8 |
|
Over £967 |
2 |
Entitlement to contribution-based benefits for employees retained for earnings between £120 and £184 per week.
The employer rate is 0% for employees under 21 and apprentices under 25 on earnings up to £967 per week.
|
Class 1A (employers) |
On employee taxable benefits |
13.8% |
|
Class 1B (employers) |
On PAYE Settlement Agreements |
13.8% |
|
Class 2 (self-employed) |
Flat rate per week |
£3.05 |
|
|
Small profits threshold |
£6,515 per annum |
|
Class 3 (voluntary) |
Flat rate per week |
£15.40 |
|
Class 4 (self-employed) |
On profits between £9,568 - £50,270 |
9% |
|
Excess over £50,270 |
2% |