National insurance

The new rates of NICs.

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%
© 2021 CIB Services. All rights reserved. CIB Services is the trading name of CIB Stornoway Limited. CIB Limited is registered in Scotland, company number SC 324916. Registered office is CIB Services, 63 Kenneth Street, Stornoway, Isle of Lewis HS1 2DS
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