Earnings | 2022/23 | 2021/22 | ||
---|---|---|---|---|
Employee | Employer | Employee | Employer | |
Below Lower Earnings Limit (LEL) | Nil | Nil | Nil | Nil |
Above LEL to Earnings Threshold (ET) 1 | 0% | 0% | 0% | 0% |
Above ET to Upper Earnings Limit (UEL) 2, 3, 4, 5 | 13.25% | 15.05% | 12% | 13.8% |
Above UEL | 3.25% | 15.05% | 2% | 13.8% |
Earnings or benefits | 2022/23 | 2021/22 |
---|---|---|
Class 1A | ||
- Most taxable benefits, including car and fuel benefit charges | 15.05% | 13.8% |
Class 1B | ||
- Earnings in a PAYE Settlement Agreement and income tax thereon | 15.05% | 13.8% |
Income or profits | 2022/23 | 2021/22 |
---|---|---|
Class 2 1 | ||
- Below Small Profits Threshold (SPT) 1 | £3.05 | £3.05 |
- Weekly flat rate above SPT | £3.05 | £3.05 |
Class 4 | ||
- Below Small Profits Threshold (SPT) | 0% | 0% |
- Between SPT and Lower Profits Limit (LPL) | 0% | 0% |
- Between LPL and Upper Profits Limit (UPL) | 10.25% | 9% |
- Above UPL | 3.25% | 2% |
Contributions | 2022/23 | 2021/22 |
---|---|---|
Class 3 | ||
- Weekly flat rate voluntary payment | £15.85 | £15.40 |