National Insurance threshold set to change

July 5th, 2022

From Wednesday 6 July 2022 the threshold for National Insurance is changing.

The change will see the Primary Threshold increasing to fall in line with the emergency tax code of 1257L.

Therefore the threshold will be changing from £823 to £1,048 per month.

National Insurance is calculated at a percentage over the Primary Threshold. Anything earned above that threshold is NI deductible.

The change in threshold means that an employee at the university can earn up to £1,048 a month without paying National Insurance.

As the previous threshold was £823, this change means that anyone earning above £823 a month will see a reduction in their National Insurance Contributions.

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