Isle of Man Payroll & Social Contributions

National Insurance and payroll withholding (2025/26)

Payroll in the Isle of Man combines income tax withheld under the ITIP (Income Tax Instalment Payments) system with National Insurance contributions broadly aligned to the UK structure. Employers remit both to the Income Tax Division monthly.

• Employee NI primary threshold — IMP 176 per week (no employee NI below this) IMP/week ((approx — confirm Act title)) (Social Security Contributions and Benefits Act 1992 (as applied to the Isle of Man) — https://taxsummaries.pwc.com/isle-of-man/individual/other-taxes)
• Employee Class 1 NI main rate — 11% on weekly earnings between IMP 176 and IMP 1,082 % (Social Security Contributions and Benefits Act 1992 (as applied to the Isle of Man) — https://taxsummaries.pwc.com/isle-of-man/individual/other-taxes)
• Employee Class 1 NI additional rate — 1% on weekly earnings above IMP 1,082 % (Social Security Contributions and Benefits Act 1992 (as applied to the Isle of Man) — https://taxsummaries.pwc.com/isle-of-man/individual/other-taxes)
• Upper Earnings Limit — IMP 1,082 per week IMP/week (Social Security Contributions and Benefits Act 1992 (as applied to the Isle of Man) — https://www.gov.im/categories/tax-vat-and-your-money/income-tax-and-national-insurance/national-insurance-contributions/rates-and-thresholds/)
• Lower Earnings Limit — IMP 129 per week IMP/week ((approx — confirm)) (Social Security Contributions and Benefits Act 1992 (as applied to the Isle of Man) — https://www.gov.im/categories/tax-vat-and-your-money/income-tax-and-national-insurance/national-insurance-contributions/rates-and-thresholds/)
• Employer Class 1 NI rate — 12.8% on earnings above the secondary threshold % ((approx — confirm)) (Social Security Contributions and Benefits Act 1992 (as applied to the Isle of Man) — https://www.gov.im/categories/tax-vat-and-your-money/income-tax-and-national-insurance/national-insurance-contributions/rates-and-thresholds/)
• Employer NI secondary threshold — IMP 176 per week IMP/week ((approx — confirm)) (Social Security Contributions and Benefits Act 1992 (as applied to the Isle of Man) — https://www.gov.im/categories/tax-vat-and-your-money/income-tax-and-national-insurance/national-insurance-contributions/rates-and-thresholds/)
• Self-employed Class 2 NI — Flat weekly contribution payable by the self-employed (subject to small-profits threshold) ((approx — confirm amount)) (Social Security Contributions and Benefits Act 1992 (as applied to the Isle of Man) — https://www.gov.im/categories/tax-vat-and-your-money/income-tax-and-national-insurance/national-insurance-contributions/rates-and-thresholds/)
• Self-employed Class 4 NI — 8% on profits between the lower and upper profit limits, 1% above % ((approx — confirm)) (Social Security Contributions and Benefits Act 1992 (as applied to the Isle of Man) — https://www.gov.im/categories/tax-vat-and-your-money/income-tax-and-national-insurance/national-insurance-contributions/rates-and-thresholds/)
• Payroll income tax withholding (ITIP) — Employers deduct income tax under the Income Tax Instalment Payments (ITIP) system (Income Tax Act 1970 — https://taxsummaries.pwc.com/isle-of-man/individual/tax-administration)
• ITIP/NI remittance deadline — Monthly — paid to the Assessor of Taxes; due shortly after the end of each tax month ((approx — confirm exact day)) (Income Tax Act 1970 — https://taxsummaries.pwc.com/isle-of-man/individual/tax-administration)