Employers will have to use these rates and thresholds when they operate their payroll or provide expenses and benefits to their employees.

The rate of National Insurance contributions will change for a year from April 2022. The increase in the amount you contribute will be spent on the NHS and social care across the UK and will be increased by 1.25%.

This increased contributions in National Insurance will apply to:

  • Class 1 (paid by employees)
  • Class 4 (paid by self-employed)
  • Secondary Class 1, 1A and 1B (paid by employers)

It will totally depend on how much you earn and your employment status that in which class you will be classified. Employees of working age and are earning less than the Primary Threshold or Lower Profits Limit of National Insurance will pay nothing.

Employers will only pay for earnings above the Secondary Threshold. It will not affect those who are over the State Pension age.

For more information, click https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2021-to-2022