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National Insurance

The rates and thresholds for National Insurance Contributions for 2021/22 are:

Class: Weekly earnings Rate
Employer Class 1 above Secondary threshold Over £170 13.8%
Employee's class 1 £184 to £967 12%
Employee's additional class 1 Over £967 2%
Married woman's rate* £184 to £967 5.85%
Self-employed class 2 (per week) N/A £3.05
Share fishermen class 2 (per week) N/A £3.70
Volunteer development workers class 2 N/A £6.00
Class 3 (per week) N/A £15.40
Annual profit thresholds
Self-employed class 4 £9,568 to £50,270 9%
Self-employed class 4 additional rate Over £50,270 2%

*only available for women who made a valid married woman's election before 11 May 1977.

For more information see our ...

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