axis payroll User Guide Supplement June 2022

5. Class 1 National Insurance Thresholds From 6th July 2022

The document below is not the latest version. To see the latest version, please click here.

5.1 Class 1 National Insurance Thresholds from 6th July 2022

Calculate Net Pay will check the tax year / pay date and automatically apply the following Class 1 National Insurance thresholds from 6th July 2022:

  Weekly  Monthly Yearly

Lower Earnings Limit

£123.00

£533.00

£6,396.00

Primary Threshold

£242.00

£1,048.00

£12,570.00

Primary Threshold - Directors (6th April 2022-5th April 2023)

   

£11,908.00

Secondary Threshold

£175.00

£758.00

£9,100.00

Freeport Upper Secondary Threshold

£481.00

£2,083.00

£25,000.00

Upper Secondary Threshold (Under 21) (UST)

£967.00

£4,189.00

£50,270.00

Apprentice Upper Secondary Threshold (Apprentice Under 25) (AUST)

£967.00

£4,189.00

£50,270.00

Veterans Upper Secondary Threshold

£967.00

£4,189.00

£50,270.00

Upper Earnings Limit  

£967.00

£4,189.00

£50,270.00