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 employee’s national insurance category letter
- how much of the employee’s earnings falls within each band
- 2022 to 2023
- 2021 to 2022
- 2020 to 2021
- 2019 to 2020
the amounts deducted and paid depend on:
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.
See also: Average home insurance cost in 2022
hm revenue and customs (hmrc) has full rates and thresholds for fiscal years:
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%.