National Insurance category letterĮarnings at or above lower earnings limit up to and including secondary thresholdĮarnings above secondary threshold up to and including Freeport upper secondary thresholdĮarnings above Freeport upper secondary threshold up to and including upper earnings limit, upper secondary thresholds for under 21s, apprentices and veteransīalance of earnings above upper earnings limit, upper secondary thresholds for under 21s, apprentices and veteransĮmployee (primary) contribution rates from 6 November 2022 to 5 April 2023Įarnings above primary threshold up to and including upper earnings limitĮmployer (secondary) contribution rates from 6 November 2022 to 5 April 2023 Pay employers’ PAYE tax and National Insurance. Find out more about running payroll and paying HMRC. You pay secondary contributions (employer’s National Insurance) to HMRC as part of your PAYE bill. I (Freeport - married women and widows reduced rate)Įmployer (secondary) contribution rates from 6 April 2022 to 5 November 2022 National Insurance category letterĮarnings at or above lower earnings limit up to and including primary thresholdĮarnings above the primary threshold up to and including upper earnings limitīalance of earnings above upper earnings limit Class 1 National Insurance thresholdsĪpprentice upper secondary threshold (apprentice under 25)Ĭlass 1 National Insurance rates Employee (primary) contribution rates from 6 April 2022 to 5 November 2022ĭeduct primary contributions (employee’s National Insurance) from your employees’ pay through PAYE. You can only make National Insurance deductions on earnings above the lower earnings limit. The emergency tax codes from 6 April 2022 are:įind out more about emergency tax codes. England and Northern Ireland PAYE tax rates and thresholdsĮnglish and Northern Irish basic tax rateĢ0% on annual earnings above the PAYE tax threshold and up to £37,700Įnglish and Northern Irish higher tax rateĤ0% on annual earnings from £37,701 to £150,000Įnglish and Northern Irish additional tax rateġ9% on annual earnings above the PAYE tax threshold and up to £2,162Ģ0% on annual earnings from £2,163 to £13,118Ģ1% on annual earnings from £13,119 to £31,092Ĥ1% on annual earnings from £31,093 to £150,000 The amount of Income Tax you deduct from your employees depends on their tax code and how much of their taxable income is above their Personal Allowance. If you decide to run payroll yourself, you can find payroll software. Your payroll software will work out how much tax and National Insurance to deduct from your employees’ pay. You normally operate PAYE as part of your payroll so HMRC can collect Income Tax and National Insurance from your employees. PAYE tax and Class 1 National Insurance contributions Unless otherwise stated, the following figures apply from 6 April 2022 to 5 April 2023. The introduction of a separate Health and Social Care Levy in April 2023 has been cancelled. The temporary 1.25 percent point increase in National Insurance rates were reversed with effect from 6 November 2022.

Payroll tax brackets 2022