9fed Ebrill 2021
Cyfraddau a Lwfansau Yswiriant Gwladol 2021/22
Isod mae'r holl gyfraddau a lwfansau Yswiriant Gwladol ar gyfer y flwyddyn dreth sy'n dechrau ar 6 Ebrill 2021, yn ol gwefan CThEM (yn Saesneg).
1. Class 1 National Insurance thresholds
Employers and employees pay Class 1 National Insurance depending on how much the employee earns. You can view these earnings thresholds by week (table 1.1) or by month (table 1.2).
1.1 Weekly thresholds
| £ per week | 2021 to 2022 | 2020 to 2021 | 2019 i 2020 | 2018 to 2019 |
|---|---|---|---|---|
| Lower Earnings Limit (LEL) Employees do not pay National Insurance but get the benefits of paying | £120 | £120 | £118 | £116 |
| Primary Threshold (PT) Employees start paying National Insurance | £184 | £183 | £166 | £162 |
| Secondary Threshold (ST) Employers start paying National Insurance | £170 | £169 | £166 | £162 |
| Upper Accrual Point (UAP) Employees with a contracted-out pension pay a lower rate of National Insurance up to this point | N/A | N/A | N/A | N/A |
| Upper Earnings Limit (UEL) All employees pay a lower rate of National Insurance above this point | £967 | £962 | £962 | £892 |
| Upper Secondary Threshold (UST) Employers of employees who are under 21 pay zero rate up to this point | £967 | £962 | £962 | £892 |
| Apprentice Upper Secondary Threshold (AUST) Employers of certain apprentices who are under 25 pay zero rate up to this point | £967 | £962 | £962 | £892 |
1.2 Monthly thresholds
| £ per month | 2021 to 2022 | 2020 to 2021 | 2019 i 2020 | 2018 to 2019 |
|---|---|---|---|---|
| Lower Earnings Limit (LEL) Employees do not pay National Insurance but get the benefits of paying | £520 | £520 | £512 | £503 |
| Primary Threshold (PT) Employees start paying National Insurance | £797 | £792 | £719 | £702 |
| Secondary Threshold (ST) Employers start paying National Insurance | £737 | £732 | £719 | £702 |
| Upper Accrual Point (UAP) Employees with a contracted-out pension pay a lower rate of National Insurance up to this point | N/A | N/A | N/A | N/A |
| Upper Earnings Limit (UEL) All employees pay a lower rate of National Insurance above this point | £4,189 | £4,167 | £4,167 | £3,863 |
| Upper Secondary Threshold (UST) Employers of employees who are under 21 pay zero rate up to this point | £4,189 | £4,167 | £4,167 | £3,863 |
| Apprentice Upper Secondary Threshold (AUST) Employers of certain apprentices who are under 25 pay zero rate up to this point | £4,189 | £4,167 | £4,167 | £3,863 |
2. Class 1 National Insurance rates
2.1 Employer rates
This table shows how much employers pay towards their employees’ National Insurance.
| 2021 to 2022 | 2020 to 2021 | 2019 i 2020 | 2018 to 2019 | |
|---|---|---|---|---|
| Rate above the Secondary Threshold | 13.8% | 13.8% | 13.8% | 13.8% |
| Rate below Upper Secondary Threshold | 0% | 0% | 0% | 0% |
| Rate below Apprentice Upper Secondary Threshold | 0% | 0% | 0% | 0% |
| Rebate for any employees in contracted-out pension schemes | N/A | N/A | N/A | N/A |
| Rebate for any employees in money-purchase schemes | N/A | N/A | N/A | N/A |
| Class 1A rate on expenses and benefits | 13.8% | 13.8% | 13.8% | 13.8% |
2.2 Employee rates
This table shows how much employers deduct from employees’ pay.
| 2021 to 2022 | 2020 to 2021 | 2019 i 2020 | 2018 to 2019 | |
|---|---|---|---|---|
| Between Primary Threshold and Upper Earnings Limit | 12% | 12% | 12% | 12% |
| Above Upper Earnings Limit | 2% | 2% | 2% | 2% |
| Rebate for employees in contracted-out workplace pension schemes | N/A | N/A | N/A | N/A |
| Married women’s reduced rate between primary threshold and upper earnings limit | 5.85% | 5.85% | 5.85% | 5.85% |
| Rate for employees deferring National Insurance | 2% | 2% | 2% | 2% |
3. Class 2 and Class 4 National Insurance (self-employed)
There are 2 types of National Insurance for people who work for themselves, depending on their profits.
3.1 Class 2
| 2021 to 2022 | 2020 to 2021 | 2019 i 2020 | 2018 to 2019 | |
|---|---|---|---|---|
| Small Profits Threshold amount per year | £6,515 | £6,475 | £6,365 | £6,205 |
| Rate per week | £3.05 | £3.05 | £3 | £2.95 |
3.2 Class 4
| £ per year | 2021 to 2022 | 2020 to 2021 | 2019 i 2020 | 2018 to 2019 |
|---|---|---|---|---|
| Lower Profits Limit Self-employed people start paying Class 4 National Insurance | £9,568 | £9,500 | £8,632 | £8,424 |
| Upper Profits Limit Self-employed people pay a lower rate | £50,270 | £50,000 | £50,000 | £46,350 |
| Rate between Lower Profits Limit and Upper Profits Limit | 9% | 9% | 9% | 9% |
| Rate above Upper Profits Limit | 2% | 2% | 2% | 2% |
3.3 Special rates
| £ per week | 2021 to 2022 | 2020 to 2021 | 2019 i 2020 | 2018 to 2019 |
|---|---|---|---|---|
| Special Class 2 rate for share fishermen | £3.70 | £3.70 | £3.65 | £3.60 |
| Special Class 2 rate for volunteer development workers | £6.00 | £6.00 | £5.90 | £5.80 |
| Additional Class 4 rate when deferring National Insurance | 2% | 2% | 2% | 2% |
4. Class 3 National Insurance (voluntary)
You can pay voluntary National Insurance to fill or avoid gaps in your record.
If you’re paying voluntary contributions for the previous 2 tax years (2020 to 2021 or 2019 to 2020), you’ll pay the original rates for those years.
For all other years you’ll pay the current rate (2021 to 2022).
| £ per week | 2021 to 2022 | 2020 to 2021 | 2019 i 2020 | 2018 to 2019 |
|---|---|---|---|---|
| Class 3 rate | £15.40 | £15.30 | £15 | £14.65 |