{"id":577,"date":"2021-04-09T14:54:29","date_gmt":"2021-04-09T14:54:29","guid":{"rendered":"https:\/\/uk-s3.serverpanel.net\/~jonesandgrahamco\/?p=577"},"modified":"2025-04-22T20:33:51","modified_gmt":"2025-04-22T20:33:51","slug":"national-insurance-rates-allowances-2021-22","status":"publish","type":"post","link":"https:\/\/jonesandgraham.co.uk\/cy\/national-insurance-rates-allowances-2021-22\/","title":{"rendered":"Cyfraddau a Lwfansau Yswiriant Gwladol 2021\/22"},"content":{"rendered":"

Cyfraddau a Lwfansau Yswiriant Gwladol 2021\/22<\/h2>\n\n\n\n

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).<\/p>\n\n\n\n

1. Class 1 National Insurance thresholds<\/h2>\n\n\n\n

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).<\/p>\n\n\n\n

1.1 Weekly thresholds<\/h3>\n\n\n\n
\u00a3 per week<\/th>2021 to 2022<\/th>2020 to 2021<\/th>2019 i 2020<\/th>2018 to 2019<\/th><\/tr><\/thead>
Lower Earnings Limit (LEL)
Employees do not pay National Insurance but
get the benefits of paying<\/a><\/td>		\u00a3120<\/td>\u00a3120<\/td>\u00a3118<\/td>\u00a3116<\/td><\/tr>
Primary Threshold (PT)
Employees start paying National Insurance<\/td>		\u00a3184<\/td>\u00a3183<\/td>\u00a3166<\/td>\u00a3162<\/td><\/tr>
Secondary Threshold (ST)
Employers start paying National Insurance<\/td>		\u00a3170<\/td>\u00a3169<\/td>\u00a3166<\/td>\u00a3162<\/td><\/tr>
Upper Accrual Point (UAP)
Employees with a contracted-out pension<\/a> pay a
lower rate of National Insurance up to this point<\/td>		N\/A<\/td>N\/A<\/td>N\/A<\/td>N\/A<\/td><\/tr>
Upper Earnings Limit (UEL)
All employees pay a lower rate of National Insurance
above this point<\/td>		\u00a3967<\/td>\u00a3962<\/td>\u00a3962<\/td>\u00a3892<\/td><\/tr>
Upper Secondary Threshold (UST)
Employers of employees who are under 21 pay zero rate
up to this point<\/td>		\u00a3967<\/td>\u00a3962<\/td>\u00a3962<\/td>\u00a3892<\/td><\/tr>
Apprentice Upper Secondary Threshold (AUST)
Employers of certain apprentices who are under 25 pay
zero rate up to this point<\/td>		\u00a3967<\/td>\u00a3962<\/td>\u00a3962<\/td>\u00a3892<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

1.2 Monthly thresholds<\/h3>\n\n\n\n
\u00a3 per month<\/th>2021 to 2022<\/th>2020 to 2021<\/th>2019 i 2020<\/th>2018 to 2019<\/th><\/tr><\/thead>
Lower Earnings Limit (LEL)
Employees do not pay National Insurance
but get the benefits of paying<\/a><\/td>		\u00a3520<\/td>\u00a3520<\/td>\u00a3512<\/td>\u00a3503<\/td><\/tr>
Primary Threshold (PT)
Employees start paying National Insurance<\/td>		\u00a3797<\/td>\u00a3792<\/td>\u00a3719<\/td>\u00a3702<\/td><\/tr>
Secondary Threshold (ST)
Employers start paying National Insurance<\/td>		\u00a3737<\/td>\u00a3732<\/td>\u00a3719<\/td>\u00a3702<\/td><\/tr>
Upper Accrual Point (UAP)
Employees with a contracted-out pension<\/a> pay
a lower rate of National Insurance up to this point<\/td>		N\/A<\/td>N\/A<\/td>N\/A<\/td>N\/A<\/td><\/tr>
Upper Earnings Limit (UEL)
All employees pay a lower rate of National Insurance
above this point<\/td>		\u00a34,189<\/td>\u00a34,167<\/td>\u00a34,167<\/td>\u00a33,863<\/td><\/tr>
Upper Secondary Threshold (UST)
Employers of employees who are under 21 pay zero rate
up to this point<\/td>		\u00a34,189<\/td>\u00a34,167<\/td>\u00a34,167<\/td>\u00a33,863<\/td><\/tr>
Apprentice Upper Secondary Threshold (AUST)
Employers of certain apprentices who are under 25
pay zero rate up to this point<\/td>		\u00a34,189<\/td>\u00a34,167<\/td>\u00a34,167<\/td>\u00a33,863<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

2. Class 1 National Insurance rates<\/h2>\n\n\n\n

2.1 Employer rates<\/h3>\n\n\n\n

This table shows how much employers pay towards their employees\u2019 National Insurance.<\/p>\n\n\n\n

<\/td>2021 to 2022<\/th>2020 to 2021<\/th>2019 i 2020<\/th>2018 to 2019<\/th><\/tr><\/thead>
Rate above the Secondary Threshold<\/td>13.8%<\/td>13.8%<\/td>13.8%<\/td>13.8%<\/td><\/tr>
Rate below Upper Secondary Threshold<\/td>0%<\/td>0%<\/td>0%<\/td>0%<\/td><\/tr>
Rate below Apprentice Upper Secondary Threshold<\/td>0%<\/td>0%<\/td>0%<\/td>0%<\/td><\/tr>
Rebate for any employees in contracted-out pension schemes<\/td>N\/A<\/td>N\/A<\/td>N\/A<\/td>N\/A<\/td><\/tr>
Rebate for any employees in money-purchase schemes<\/td>N\/A<\/td>N\/A<\/td>N\/A<\/td>N\/A<\/td><\/tr>
Class 1A rate on expenses and benefits<\/a><\/td>13.8%<\/td>13.8%<\/td>13.8%<\/td>13.8%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

2.2 Employee rates<\/h3>\n\n\n\n

This table shows how much employers deduct from employees\u2019 pay.<\/p>\n\n\n\n

<\/td>2021 to 2022<\/th>2020 to 2021<\/th>2019 i 2020<\/th>2018 to 2019<\/th><\/tr><\/thead>
Between Primary Threshold and Upper Earnings Limit<\/td>12%<\/td>12%<\/td>12%<\/td>12%<\/td><\/tr>
Above Upper Earnings Limit<\/td>2%<\/td>2%<\/td>2%<\/td>2%<\/td><\/tr>
Rebate for employees in contracted-out workplace pension schemes<\/td>N\/A<\/td>N\/A<\/td>N\/A<\/td>N\/A<\/td><\/tr>
Married women\u2019s reduced rate<\/a> between primary threshold and upper earnings limit<\/td>5.85%<\/td>5.85%<\/td>5.85%<\/td>5.85%<\/td><\/tr>
Rate for employees deferring National Insurance<\/a><\/td>2%<\/td>2%<\/td>2%<\/td>2%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

3. Class 2 and Class 4 National Insurance (self-employed)<\/h2>\n\n\n\n

There are 2 types of National Insurance for people who work for themselves<\/a>, depending on their profits.<\/p>\n\n\n\n

3.1 Class 2<\/h3>\n\n\n\n
<\/td>2021 to 2022<\/th>2020 to 2021<\/th>2019 i 2020<\/th>2018 to 2019<\/th><\/tr><\/thead>
Small Profits Threshold amount per year<\/td>\u00a36,515<\/td>\u00a36,475<\/td>\u00a36,365<\/td>\u00a36,205<\/td><\/tr>
Rate per week<\/td>\u00a33.05<\/td>\u00a33.05<\/td>\u00a33<\/td>\u00a32.95<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

3.2 Class 4<\/h3>\n\n\n\n
\u00a3 per year<\/th>2021 to 2022<\/th>2020 to 2021<\/th>2019 i 2020<\/th>2018 to 2019<\/th><\/tr><\/thead>
Lower Profits Limit
Self-employed people start paying Class 4 National Insurance<\/td>		\u00a39,568<\/td>\u00a39,500<\/td>\u00a38,632<\/td>\u00a38,424<\/td><\/tr>
Upper Profits Limit
Self-employed people pay a lower rate<\/td>		\u00a350,270<\/td>\u00a350,000<\/td>\u00a350,000<\/td>\u00a346,350<\/td><\/tr>
Rate between Lower Profits Limit and Upper Profits Limit<\/td>9%<\/td>9%<\/td>9%<\/td>9%<\/td><\/tr>
Rate above Upper Profits Limit<\/td>2%<\/td>2%<\/td>2%<\/td>2%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

3.3 Special rates<\/h3>\n\n\n\n
\u00a3 per week<\/th>2021 to 2022<\/th>2020 to 2021<\/th>2019 i 2020<\/th>2018 to 2019<\/th><\/tr><\/thead>
Special Class 2 rate for share fishermen<\/a><\/td>\u00a33.70<\/td>\u00a33.70<\/td>\u00a33.65<\/td>\u00a33.60<\/td><\/tr>
Special Class 2 rate for volunteer development workers<\/a><\/td>\u00a36.00<\/td>\u00a36.00<\/td>\u00a35.90<\/td>\u00a35.80<\/td><\/tr>
Additional Class 4 rate when deferring National Insurance<\/a><\/td>2%<\/td>2%<\/td>2%<\/td>2%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

4. Class 3 National Insurance (voluntary)<\/h2>\n\n\n\n

You can pay voluntary National Insurance<\/a> to fill or avoid gaps in your record.<\/p>\n\n\n\n

If you\u2019re paying voluntary contributions for the previous 2 tax years (2020 to 2021 or 2019 to 2020), you\u2019ll pay the original rates for those years.<\/p>\n\n\n\n

For all other years you\u2019ll pay the current rate (2021 to 2022).<\/p>\n\n\n\n

\u00a3 per week<\/th>2021 to 2022<\/th>2020 to 2021<\/th>2019 i 2020<\/th>2018 to 2019<\/th><\/tr><\/thead>
Class 3 rate<\/td>\u00a315.40<\/td>\u00a315.30<\/td>\u00a315<\/td>\u00a314.65<\/td><\/tr><\/tbody><\/table><\/figure>","protected":false},"excerpt":{"rendered":"

National Insurance Rates and Allowances 2021\/22 Below are all National Insurance rates and allowances for the tax year beginning 6th April 2021.<\/p>","protected":false},"author":1,"featured_media":578,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3,4],"tags":[],"class_list":["post-577","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-self-employment","category-tax"],"acf":[],"yoast_head":"\nNational Insurance Rates and Allowances 2021\/22 - Jones & Graham<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/jonesandgraham.co.uk\/cy\/national-insurance-rates-allowances-2021-22\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"National Insurance Rates and Allowances 2021\/22 - 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