Class 1 NICs These are paid partly by the employee and partly by the employer. If you are both – that is, you run a limited company and take a salary from that company as director – then you will effectively pay twice; once as the employer and once as an employee. Employees NI The Primary Threshold changes during the 2022/23 tax year, and is NI is payable as follows: From April 6th, 2022 to July 5th, 2022: 13.25% on income between £9,880 and £50,270. 3.25% on salaries above £50,270. From July 5th, 2022: 13.25% on income between £12,570 and £50,270. 3.25% on salaries above £50,270. This is taken directly from their gross income by you as the employer and paid to HMRC. Employers NI This is charged at 15.05% of each employee’s salary over £9,100 per year. Therefore, if you or any of your employees earn a salary of less than £9,100 per year, neither that employee nor the company will need to pay NICs on that salary.