National Insurance Threshold 2022/23

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 – 2022/23Monthly 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!