National Insurance rates and categories: Contribution rates – GOV.UK

An employee’s class 1 national insurance is made up of contributions:

• deducted from your salary (employee national insurance)
• paid by your employer (national employer insurance)

the amounts deducted and paid depend on:

• the employee’s national insurance category letter
• how much of the employee’s earnings falls within each band

national employee insurance rates

This table shows how much employers deduct from employees’ pay for tax years 2022 through 2023.

employer national insurance rates

This table shows how much employers pay for employees’ national insurance for tax years 2022 to 2023.

hm revenue and customs (hmrc) has full rates and thresholds for fiscal years:

• 2022 to 2023
• 2021 to 2022
• 2020 to 2021
• 2019 to 2020

class 1a and class 1b rates

employers pay class 1a and 1b national insurance on the expenses and benefits they grant to their employees. they must also pay class 1a in some other lump sum payments, for example severance payments.

the rate for fiscal year 2022 to 2023 is 15.05%.