National Insurance contributions

Class 1 employed (2021/22)

Earnings per week	Employer rate
£0 to £184	Nil
£184 and over	13.8%

 

Earnings per week	Employee rate
£0 to £184	Nil
£184 to £967	12%
£967 and over	2%

National Insurance applies to most earned income or benefits in kind. National Insurance rates may be different for certain employees, e.g. if employee is over the State Pension age. No National Insurance paid by employers up to £967 for employees under 21 or apprentices under 25.

Self-employed and voluntary

Type of National Insurance contribution	Tax rate 2021/22
Class 2 self-employed	£3.05 per week
Class 2 small profits threshold	£6,515 per annum
Class 3 voluntary	£15.40 per week
Class 4 lower profits limit	£9,568 per annum
Class 4 upper profits limit	£50,270 per year
Class 4 rate between lower profits limit and upper profits limit	9%
Class 4 rate above upper profits limit	2%