Source-cited draft: payroll & social contributions for Isle of Man (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
Employee NI primary threshold
IMP 176 per week (no employee NI below this)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 1,082Social 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 1,082Social 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 weekSocial 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 weekSocial 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 thresholdSocial 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 weekSocial 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)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% aboveSocial 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) systemIncome 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 monthIncome Tax Act 1970 — https://taxsummaries.pwc.com/isle-of-man/individual/tax-administration
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
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