National Insurance 2022-23

Class 1 NIC

Lower Earnings Limit
(LEL)
£123 pw
£533 pm
£6,396 py
Primary Threshold
(PT)
£190 pw
£823 pm
£9,880 py
Secondary Threshold
(ST)
£175 pw
£738 pm
£9,100 pa
Upper Earnings Limit
(UEL)
£967 pw
£4,189 pm
£50,270 py
Upper Secondary Threshold
(UST)
£967 pw
£4,189 pm
£50,270 py
Apprentice Upper Secondary Threshold
(AUST) for under 25’s
£967 pw
£4,189 pm
£50,270 py
Veterans Upper Secondary Threshold
(VUST)
£967 pw
£4,189 pm
£50,270 py
Freeport Upper Secondary Threshold
(FUST)
£967 pw
£4,189 pm
£50,270 py

Rates

Employee Category Letter
A, H & MLEL to PT – 0%
PT to UEL – 13.25%
Above UEL – 3.25%
J & ZLEL to PT – 0%
PT to UEL – 3.25%
Above UEL – 3.25%
BLEL to PT – 0%
PT to UEL – 7.1%
Above UEL – 3.25%
CLEL to PT – 0%
PT to UEL – 0%
Above UEL – 0%
A, B, C & JLEL to PT – 0%
PT to UEL – 15.05%
Above UEL – 15.05%
H & MLEL to PT – 0%
PT to UEL – 0%
Above UEL – 15.05%