The rates and thresholds for National Insurance Contributions for 2021/22 are:
|Employer Class 1 above Secondary threshold||Over £175||15.05%|
|Employee's class 1||£190 to £967||13.25%|
|Employee's additional class 1||Over £967||3.25%|
|Married woman's rate*||£190 to £967||7.10%|
|Self-employed class 2 (per week)||N/A||£3.15|
|Share fishermen class 2 (per week)||N/A||£3.80|
|Volunteer development workers class 2||N/A||£6.15|
|Class 3 ( per week)||N/A||£15.85|
|Annual profit thresholds|
|Self-employed class 4||£9,568 to £50,270||10.25%|
|Self-employed class 4 additional rate||Over £50,270||3.25%|
*only available for women who made a valid married woman’s election before 11 May 1977.
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