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4750. NI modification for 2022-23
 

National Insurance Contributions(NIC) Rates for the tax year 2022-23 are shown in below tables.

Employee NI Rates expressed as percentage

National Insurance category letter Earnings at or above LEL upto and including PT
Earnings above PT up to and including UEL Balance of earning above UEL
A 0 13.25 3.25
B 0 7.1 3.25
C NIL NIL NIL
F(Freeport) 0 13.25 3.25
H (apprentice under 25) 0 13.25 3.25
I(Freeport - married women and widows reduced rate) 0 7.1 3.25
J 0 3.25 3.25
L(Freeport - deferment) 0 3.25 3.25
M (under 21) 0 13.25 3.25
S (Freeport - state pensioner) NIL NIL NIL
V (veteran) 0 13.25 3.25
Z (under 21 - deferment) 0 3.25 3.25
 

Employer NI Rates expressed as percentage

National Insurance category letter Earnings at or above LEL upto and including ST Earnings above ST up to and including Freeport upper ST
Earnings above above Freeport upper ST up to and including UEL/UST for under 21s,apprentices and veterans
Balance of earning above UEL/UST for under 21s, apprentices and veterans
A 0 15.05 15.05 15.05
B 0 15.05 15.05 15.05
C 0 15.05 15.05 15.05
F(Freeport) 0 0 15.05 15.05
H (apprentice under 25) 0 0 0 15.05
I(Freeport - married women and widows reduced rate) 0 0 15.05 15.05
J 0 15.05 15.05 15.05
L(Freeport - deferment) 0 0 15.05 15.05
M (under 21) 0 0 0 15.05
S(Freeport - state pensioner) 0 0 15.05 15.05
V(veteran) 0 0 0 15.05
Z (under 21 - deferment) 0 0 0 15.05

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