Tel: 01223 354233
Partners
Stuart Berriman (FCCA, ACA)
Paul Chubbock (FCCA)
Ian McGraw (Dip, PFS)
Naomi Hedger (BFP, FCA, CTA)
National Insurance
The rates and thresholds for National Insurance Contributions for 2022/23 are:
| Class: | Weekly earnings | Rate |
| Employer Class 1 above Secondary threshold | Over £175 | 15.05% |
| Employee's class 1 | £190 to £967 | 13.25% |
| Employee's additional class 1 | Over £967 | 3.25% |
| Married woman's rate* | £190 to £967 | 7.1% |
| Self-employed class 2 (per week) | N/A | £3.15 |
| Share fishermen class 2 (per week) | N/A | £3.80 |
| Volunteer development workers class 2 | N/A | £6.15 |
| Class 3 (per week) | N/A | £15.85 |
| Annual profit thresholds | ||
| Self-employed class 4 | £9,880 to £50,270 | 10.25% |
| Self-employed class 4 additional rate | Over £50,270 | 3.25% |
*only available for women who made a valid married woman's election before 11 May 1977.
For more information see our ...
