PART 3: NATIONAL INSURANCE
2019/2020
166
719
8,632
166
719
8,632
2020/2021
183
792
9,500
169
732
8,788
2021/2022 COPYRIGHT © 2021 THE CHARTERED INSTITUTE OF PAYROLL PROFESSIONALS 184 797 9,568 170 737 8,840 CLASS 1 NATIONAL INSURANCE CONTRIBUTIONS RATES Not contracted-out employment rates - 6th April 1986 to 5th October 1988 Date from Earnings Employee Employer £ per week Standard Reduced 6 April 1986 Under £38.00 (LEL) 0% 0% 0% £38.00 to £59.99 5.00% 3.85% 5.00% £60.00 to £94.99 7.00% 3.85% 7.00% £95.00 to £285.00 9.00% 3.85% 9.00% Over £285 (UEL) (£25.65pw) (£10.97pw) 10.45% 6 April 1987 Under £39.00 (LEL) 0% 0% 0% £39.00 to £64.99 5.00% 3.85% 5.00%
£65.00 to £99.99
7.00%
3.85%
7.00%
£100.00 to £295.00
9.00%
3.85%
9.00%
Over £295 (UEL) No printing, copying or reproduction permitted. (£26.55 pw) (£11.36 pw) Under £41.00 (LEL) 0% 0% £41.00 to £69.99 5.00% 3.85% £70.00 to £104.99 7.00% 3.85% £105.00 to £305.00 9.00% 3.85% Over £305 (UEL) (£27.45 pw) (£11.74 pw)
10.45%
6 April 1988
0%
5.00%
7.00%
9.00%
10.45%
222
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