National Insurance

2022/23 Class 1 (employed) rates

Employee
Earnings per week
% Employer
Earnings per week
%
Up to £190* Nil Up to £175 Nil
£190.01* - £967 13.25 Over £175 15.01
Over £967 3.25    

Entitlement to contribution-based benefits for employees retained for earnings between £123 and £190* per week. The employer rate is 0% for certain military veterans, employees under 21 and apprentices under 25 on earnings up to £967 per week. (*£242 from 6 July 2022.)

Class 1A (employers) 15.05% on employee taxable benefits
Class 1B (employers) 15.05% on PAYE Settlement Agreements
Class 2 (self-employed) nil on profits between £6,725 and £11,908 plus £3.15 per week where profits over £11,908
Class 3 (voluntary) flat rate per week £15.85
Class 4 (self-employed) 10.25% on profits between £11,908 and £50,270 plus 3.25% on profits over £50,270

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