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%

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Chalmers HB
20 Chamberlain Street
Wells
Somerset
BA5 2PF


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Chalmers HB Limited, Registered in England, Registered number 4233537, Registered Office: 20 Chamberlain Street Wells Somerset BA5 2PF. Chalmers HB Audit Limited, Registered in England, Registered number 9739736, Registered Office: 20 Chamberlain Street, Wells, Somerset BA5 2PF.