---
name: im-payroll-social
description: "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."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/im-payroll-social"
  jurisdiction: "IM"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# 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)_

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `im-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/im-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.