National Insurance Thresholds for 2022/23

25 November 2021

The government has announced the National Insurance (NI) thresholds for 2022/23. Councils which currently pay employer’s National Insurance Contributions (NICs) will need to take the new ‘secondary threshold’ into account when budgeting for 2022/23. Members are also reminded that NI rates will increase in April 2022, as set out in the article on page 23 of the November 2021 edition of The Clerk magazine.

The ‘secondary threshold’, above which employers pay employer’s NICs, will increase to £9,100 per annum.

The ‘primary threshold’, above which employees pay employee’s NICs unless over state pension age, will increase to £9,880 per annum.

Payroll software will be updated in February or March 2022 to take account of the new rates and thresholds.

This applies to England and Wales.

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