Code
Tax year Employee rate Employer rate Self-employed rate
Main Higher Main Higher
2021/22 12% 2% 13.8% 9% 2%
2022/23 13.25% 3.25% 15.05% 10.25% 3.25%
2023/24 NI Rate 12% 2% 13.8% 9% 2%
2023/24 Levy 1.25% 1.25% 1.25%
National insurance threshold 2021/22 tax year, charged on all earnings/profits above: £9,568 £8,840 £9,568