National Insurance rates 2026/27

Employees pay 8% from £12,570 to £50,270 and 2% above

Pay	A week	A month	A year	Rate (category A)
Up to the Primary Threshold	£242	£1,048	£12,570	0%
Primary Threshold to Upper Earnings Limit	£242.01 to £967	£1,048.01 to £4,189	£12,570.01 to £50,270	8%
Above the Upper Earnings Limit	Over £967	Over £4,189	Over £50,270	2%

Your employer works it out on each pay period's earnings. Work out your National Insurance.

Employers pay 15% above £5,000 a year

Employer (secondary) Class 1 National Insurance is 15% of pay above the Secondary Threshold of £96 a week, £417 a month or £5,000 a year. For employees under 21 (letters M and Z) and apprentices under 25 (H), employers pay nothing up to £50,270 a year. For veterans (V) the same relief applies only for 12 consecutive months from the first day of their first civilian job after leaving the regular armed forces (HMRC PAYE Manual PAYE70223: National Insurance relief for employers who hire veterans). At special tax sites in Freeports and Investment Zones, employers pay nothing up to £25,000 a year, but only for eligible new employees who spend at least 60% of their working time at the site, and only for up to 36 months from the start of their employment (GOV.UK: Check if you can claim National Insurance relief in Freeport or Investment Zone special tax sites). Employment Allowance for eligible employers is £10,500 for 2026/27. Class 1A and Class 1B are 15%.

Salary	Employee NI a year	Employer NI a year
£20,000	£594.40	£2,250.00
£30,000	£1,394.40	£3,750.00
£40,000	£2,194.40	£5,250.00
£50,270	£3,016.00	£6,790.50
£60,000	£3,210.60	£8,250.00
£100,000	£4,010.60	£14,250.00

Thresholds for 2026/27

Threshold	A week	A month	A year
Lower Earnings Limit (LEL)	£129	£559	£6,708
Primary Threshold (PT)	£242	£1,048	£12,570
Secondary Threshold (ST)	£96	£417	£5,000
Freeport and Investment Zone upper secondary thresholds	£481	£2,083	£25,000
Upper secondary thresholds (under 21, apprentices under 25, veterans)	£967	£4,189	£50,270
Upper Earnings Limit (UEL)	£967	£4,189	£50,270

Employee rates by category letter

Letter	Who it is for	PT to UEL	Above UEL
A	All employees apart from those in groups B, C, H, J, M, V and Z	8%	2%
B	Married women and widows with a certificate of election	1.85%	2%
C	Employees over State Pension age	Nil	Nil
D	Investment Zone special tax site employees who can defer because they already pay NI in another job	2%	2%
E	Married women and widows working in an Investment Zone special tax site	1.85%	2%
F	Employees working in a Freeport special tax site	8%	2%
H	Apprentices under 25	8%	2%
I	Married women and widows working in a Freeport special tax site	1.85%	2%
J	Employees who can defer because they already pay NI in another job	2%	2%
K	Investment Zone special tax site employees over State Pension age	Nil	Nil
L	Freeport special tax site employees who can defer	2%	2%
M	Employees under 21	8%	2%
N	Employees working in an Investment Zone special tax site	8%	2%
S	Freeport special tax site employees over State Pension age	Nil	Nil
V	Employees in their first job since leaving the armed forces	8%	2%
Z	Employees under 21 who can defer because they already pay NI in another job	2%	2%

Letter X is for employees who do not have to pay National Insurance, for example because they are under 16. Earnings from the Lower Earnings Limit to the Primary Threshold are charged at 0% for every letter that pays.

For Class 1, only the Lower Earnings Limit changed from 2025/26

	2025/26	2026/27
Class 1 Lower Earnings Limit, a week	£125	£129
Class 1 Primary Threshold, a week	£242	£242
Class 1 Secondary Threshold, a week	£96	£96
Class 1 Upper Earnings Limit, a week	£967	£967
Class 1 employee rates	8% and 2%	8% and 2%
Class 1 employer rate	15%	15%
Class 2 voluntary rate, a week	£3.50	£3.65
Class 2 Small Profits Threshold, a year	£6,845	£7,105
Class 3 voluntary rate, a week	£17.75	£18.40
Class 4 rates	6% and 2%	6% and 2%
Class 4 profit limits	£12,570 and £50,270	£12,570 and £50,270

For the self-employed and voluntary contributions, the Class 2 and Class 3 rates and the Small Profits Threshold rose for 2026/27; Class 4 did not change.

The Primary Threshold and Upper Earnings Limit are due to stay at £12,570 and £50,270, and the Secondary Threshold at £5,000, until April 2031 (GOV.UK: Budget 2025, overview of tax legislation and rates). The Budget on 28 October 2026 may change this; we will update this page.

Self-employed: Class 4 is 6% from £12,570 and 2% above £50,270

	2026/27
Class 4, profits £12,570 to £50,270	6%
Class 4, profits over £50,270	2%
Class 2 Small Profits Threshold	£7,105 a year
Class 2 voluntary rate	£3.65 a week
Class 3 voluntary rate	£18.40 a week

If your profits are £7,105 or more, Class 2 contributions are treated as having been paid to protect your National Insurance record. Below that you can choose to pay Class 2 voluntarily. Source: GOV.UK: Self-employed National Insurance rates.