National Insurance rates and thresholds for 2022-23

National Insurance rates and thresholds for 2022-23

HMRC has confirmed the 2022-23 National Insurance (NI) rates in an annoucement  to the payroll software developers.  So we are able to pass this information on to you ahead of the officail HMRC website.

These National insurance rates include the new health and social care levy for the 2022-23 tax year.  From April 2023 the levy will become a separate deduction and will not included in future years NIC deductions.

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%

 Key
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