National Insurance rates and thresholds for 2022-23 confirmed
03 November 2021
HMRC has confirmed the 2022-23 National Insurance (NI) rates in an email to software developers. The tables below show the earnings thresholds and the contribution rates.
Earnings Thresholds
LEL |
PT |
ST |
FUST |
UEL/UST/AUST/VUST |
|
Weekly |
£123 |
£190 |
£175 |
£481 |
£967 |
2 Weekly |
£246 |
£380 |
£350 |
£962 |
£1,934 |
4 Weekly |
£492 |
£760 |
£700 |
£1,924 |
£3,867 |
Monthly |
£533 |
£823 |
£758 |
£2,083 |
£4,189 |
Quarterly |
£1,599 |
£2,470 |
£2,275 |
£6,250 |
£12,568 |
Half-Yearly |
£3,198 |
£4,940 |
£4,550 |
£12,500 |
£25,135 |
Annual |
£6,396 |
£9,880 |
£9,100 |
£25,000 |
£50,270 |
Employee’s Contributions
Letter |
Earnings below LEL |
Earnings at or above LEL up to and including PT |
Earnings above PT up to and including UEL |
Balance of earnings above UEL |
A |
NIL |
0% |
13.25% |
3.25% |
B |
NIL |
0% |
7.10% |
3.25% |
C |
NIL |
NIL |
NIL |
NIL |
F |
NIL |
0% |
13.25% |
3.25% |
H |
NIL |
0% |
13.25% |
3.25% |
I |
NIL |
0% |
7.10% |
3.25% |
J |
NIL |
0% |
3.25% |
3.25% |
L |
NIL |
0% |
3.25% |
3.25% |
M |
NIL |
0% |
13.25% |
3.25% |
S |
NIL |
NIL |
NIL |
NIL |
V |
NIL |
0% |
13.25% |
3.25% |
Z |
NIL |
0% |
3.25% |
3.25% |
Employers Contributions
Letter |
Earnings below LEL |
Earnings at or above LEL up to and including ST |
Earnings above ST up to and including FUST |
Earnings above FUST up to and including UST/AUST/VUST |
Balance of earnings above UST/AUST/VUST |
A |
NIL |
0% |
15.05% |
15.05% |
15.05% |
B |
NIL |
0% |
15.05% |
15.05% |
15.05% |
C |
NIL |
0% |
15.05% |
15.05% |
15.05% |
F |
NIL |
0% |
0% |
15.05% |
15.05% |
H |
NIL |
0% |
0% |
0% |
15.05% |
I |
NIL |
0% |
0% |
15.05% |
15.05% |
J |
NIL |
0% |
15.05% |
15.05% |
15.05% |
L |
NIL |
0% |
0% |
15.05% |
15.05% |
M |
NIL |
0% |
0% |
0% |
15.05% |
S |
NIL |
0% |
0% |
15.05% |
15.05% |
V |
NIL |
0% |
0% |
0% |
15.05% |
Z |
NIL |
0% |
0% |
0% |
15.05% |
Glossary
LEL – Lower Earnings Limit
PT – Primary Threshold
ST – Secondary Threshold
FUST – Freeport Upper Threshold
UEL – Upper Earnings Limit
UST – Upper Secondary Threshold
AUST – Apprentice Upper Secondary Threshold
VUST – Veterans Upper Secondary Threshold
NI Category Letters
A – All not covered by another category
B – Married woman and widows entitled to pay reduced NI
C – Employees over state pension age
F – Freeport standard
H – Apprentice Under 25
I – Freeport married woman’s reduced rate election (MWRRE)
J – Deferment
L – Freeport deferment
M – Under 21
S – Freeport over state pension age
V – Veterans standard
Z – Under 21 deferment
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