Payroll
Fig. 3
Fig. 4
Class 1
Weekly Monthly Annual
Allowance
2022/23
Personal allowance income limit Married couples (born before 6 April 1935)
Lower earnings limit (LEL)
£123 £533 £6,396
£100,000
Primary threshold (PT)
£190 £823 £9,880
£3,640 Min £9,415 Max
Secondary threshold (ST)
£175 £758 £9,100
Freeport upper secondary threshold (FUST)
£481 £2,083 £25,000
Marriage allowance
£1,260
Upper earnings limit (UEL)
£967 £4,189 £50,270
Blind person’s allowance
£2,600
Upper secondary threshold (UST)
£967 £4,189 £50,270
Apprentice UST
£967 £4,189 £50,270
Veterans UST (VUST)
£967 £4,189 £50,270
Fig. 5
Employees
Employers
Category
Category description
LEL to PT PT to UEL Above UEL LEL to ST ST to UEL Above UEL
A
Standard category
0% 13.25% 3.25% 0% 15.05% 15.05%
Married women and widows entitled to pay reduced NI
B
0%
7.1% 3.25% 0% 15.05% 15.05%
C
Reached state pension age
Nil
Nil
Nil
0% 15.05% 15.05%
H
Apprentice under 25
0% 13.25% 3.25% 0%
0% 15.05%
Deferred NI (paying in another job)
J
0% 3.25% 3.25% 0% 15.05% 15.05%
M
Aged under 21
0% 13.25% 3.25% 0%
0% 15.05%
Z
Deferred NI – aged under 21
0% 3.25% 3.25% 0%
0% 15.05%
X
Employee doesn’t pay NI
Nil
Nil
Nil
Nil
Nil
Nil
Fig. 6
Freeport employees
Employees
Employers
Category Category description LEL to PT PT to UEL Above UEL LEL to ST ST to FUST FUST to UEL Above UEL F Standard category 0% 13.25% 3.25% 0% 0% 15.05% 15.05%
Married women and widows entitled to pay reduced NI
I
0% 7.1% 3.25% 0%
0% 15.05% 15.05%
S
Reached state pension age
Nil
Nil
Nil
0%
0% 15.05% 15.05%
Deferred NI (paying in another job)
L
0% 3.25% 3.25% 0%
0% 15.05% 15.05%
Fig. 7
Veteran employees
Employees
Employers
Category
Category description
LEL to PT PT to UEL Above UEL LEL to ST ST to VUST Above UEL
V
Eligible veteran
0% 13.25% 3.25% 0%
0%
15.05%
Fig. 8
Fig. 9
Loan type
Annual threshold rate
Current
From April 2022
Increase
NLW (23 years+)
£8.91
£9.50
6.6%
Plan 1
£20,195
9%
21–22-year-old rate
£8.36
£9.18
9.8%
Plan 2
£27,295
9%
18–20-year-old rate
£6.56
£6.83
4.1%
Plan 4 (Scotland)
£25,375
9%
16–17-year-old rate
£4.62
£4.81
4.1%
Postgraduate
£21,000
6%
Apprentice rate
£4.30
£4.81
11.9%
Accommodation offset
£8.36
£8.70
4.1%
13
| Professional in Payroll, Pensions and Reward |
Issue 78 | March 2022
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