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%