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%

Home | Contact us | Accessibility | Disclaimer | Help | Site map |

© 2024 PKP & Company Ltd. All rights reserved. | Company No. 6000955 | Registered in England & Wales.

PKP & Company, 1 Forum House, Empire Way, Wembley HA9 0AB

We use cookies on this website, you can find more information about cookies here.