Tel: 01223 354233
Partners
Stuart Berriman (FCCA, ACA)
Paul Chubbock (FCCA)
Graham Day (FCA, DChA)
Ian McGraw (Dip, PFS)
National Insurance
The rates and thresholds for National Insurance Contributions for 2021/22 are:
| Class: | Weekly earnings | Rate |
| Employer Class 1 above Secondary threshold | Over £170 | 13.8% |
| Employee's class 1 | £184 to £967 | 12% |
| Employee's additional class 1 | Over £967 | 2% |
| Married woman's rate* | £184 to £967 | 5.85% |
| Self-employed class 2 (per week) | N/A | £3.05 |
| Share fishermen class 2 (per week) | N/A | £3.70 |
| Volunteer development workers class 2 | N/A | £6.00 |
| Class 3 (per week) | N/A | £15.40 |
| Annual profit thresholds | ||
| Self-employed class 4 | £9,568 to £50,270 | 9% |
| Self-employed class 4 additional rate | Over £50,270 | 2% |
*only available for women who made a valid married woman's election before 11 May 1977.
For more information see our ...
