Now we are in a new tax year, the NI thresholds have increased. Along with the usual NI thresholds, there is now a Freeport upper secondary threshold.
One of the significant changes for the 2022/23 tax year is the rise in primary threshold from £823/mth to £1,048/mth. The change doesn’t come in until the 6th July 2022.
Below is a table showing the monthly 2022/23 Class 1 NI threshold.
| Class 1 National Insurance – 2022/23 | Monthly thresholds |
| Lower earnings limit | £533/mth |
| Primary threshold | £823/mth 6th April 22 to 5th July 22 £1,048/mth 6th July 22 – 5th April 23 |
| Secondary threshold | £758/mth |
| Freeport upper secondary threshold | £2,083/mth |
| Upper secondary threshold (under 21) | £4,189/mth |
| Apprentice upper secondary threshold (apprentice under 25) | £4,189/mth |
| Veterans upper secondary threshold | £4,189/mth |
| Upper earnings limit | £4,189/mth |
Keep an eye out for further blog posts updating you with the changes that have come in for the 2022/23 tax year.
For any payroll questions please get in touch!