---
title: HMRC Confirms 2022/23 NI Rates - activpayroll
description: In an email to software developers, HMRC has confirmed the UK National Insurance rates for 2022/23.
---

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# [HMRC Confirms 2022/23 NI Rates - activpayroll](https://www.activpayroll.com/news-articles/uk-national-insurance-rates-thresholds-for-2022-23)

 Written by [activpayroll](https://www.activpayroll.com/news-articles/author/activpayroll) | Nov 8, 2021 12:00:00 AM

 The 2022/23 National Insurance (NI) rates have been confirmed by HMRC in an email that was sent to software developers. The tables in this article show both the earnings thresholds and the contribution rates. For ease, a glossary can be found at the end of the article.

Earnings Thresholds

Employee Contributions

Employer Contributions

Glossary

 LEL – Lower Earnings Limit

 PT – Primary Threshold

 ST – Secondary Threshold

 FUST – Freeport Upper Threshold

 UEL – Upper Earnings Limit

 UST – Upper Secondary Threshold

 AUST – Apprentice Upper Secondary Threshold

 VUST – Veterans Upper Secondary Threshold

NI Category Letters

 A – All not covered by another category

 B – Married women and widows entitled to pay reduced NI

 C – Employees over state pension age

 F – Freeport standard

 H – Apprentice under 25

 I – Freeport married woman’s reduced rate election (MWRRE)

 J – Deferment

 L – Freeport deferment

 M – Under 21

 S – Freeport over state pension age

 V – Veterans standard

 Z – Under 21 deferment

If you are interested in doing business in the United Kingdom, find out everything you need to know about payroll, tax, social security, employee benefits, work permits, employment law and more in activpayroll’s [Guide to Doing Business in the UK](https://www.activpayroll.com/global-insights/uk). This is available as a free PDF to download.

[View full post](https://www.activpayroll.com/news-articles/uk-national-insurance-rates-thresholds-for-2022-23)

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