
As part of the Spring Statement 2022 given on Wednesday 23rd March 2022, the government announced a change to National Insurance calculations which are to be applicable from Monday 6th July 2022.
Increase is Primary Threshold

The chancellor has announced an increase in the Class 1 National Insurance Primary Threshold from £9,880 to £12,570, the same as the standard tax free pay allowance.
The application is not retrospective but applies to payments made with a contractual payment date of 6th July 2022 or later. The application is not retrospective.
This is anticipated to be a £330 saving for 30 million employees.
Directors annual threshold.
Directors National Insurance is judged on an annual basis, and as such for 2022/2023 the annual primary threshold will be adjusted to reflect the partial year increase a 13 weeks of £9,880 and 39 weeks of £12,570 by the application of a directors annual primary threshold of £11,908.
Even directors who may choose to have the alternate method of periodic NICs, have a requirement for a recalculation for their last payment in the tax year or last payment as a director.
For a new director who starts part way through the tax year, the tax week of appointment pro-ration is applied to the revised directors annual primary threshold.

PAYadvice.UK 23/3/2022