Tax Rates & Allowances
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National Insurance
National Insurance Contribution rates and thresholds for 2021/22 are as follows:
| 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 | £9,568 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.
