National Insurance

2021/2022 National Insurance Thresholds and Rates

You can only make National Insurance deductions on earnings above the Lower Earnings Limit (LEL).  These rates are being frozen until April 2026. Class 1 National Insurance Thresholds2021 to 2022 LEL £120 per week£520 per month£6,240 per year Primary Threshold (PT)£184 per week£797 per month£9,568 per year Secondary Threshold (ST)£170 per week£737 per month£8,840 per year Upper Secondary Threshold (under 21) (UST)£967 per...

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