National Insurance Rates 2026/27: 8% Employee, 15% Employer

UK NI Rates 2026/27 — Quick Answer

Employee: 8% | Employer: 15% | Self-employed: 6%

Employees pay 8% on earnings £12,570–£50,270 (2% above). Employers pay 15% above £5,000. Self-employed pay Class 4 at 6% on profits £12,570–£50,270 (2% above). All unchanged from 2025/26.

Running payroll and only need the employer side? → Employer NI rates 2026/27 — 15%, £5,000 threshold, worked examples

All UK National Insurance Rates 2026/27

NI Class	Who Pays	Rate	Applies To (annual)
Class 1 (primary)	Employee	8%	£12,570–£50,270
Class 1 (primary)	Employee	2%	Above £50,270
Class 1 (secondary)	Employer	15%	Above £5,000
Class 1 (secondary)	Employer	15%	Under-21 / apprentice under-25: above £50,270 only
Class 1A	Employer	15%	Benefits in kind (P11D)
Class 2	Self-employed	Abolished	Since April 2024. Voluntary at £3.45/week below £12,570
Class 4	Self-employed	6%	Profits £12,570–£50,270
Class 4	Self-employed	2%	Profits above £50,270

Ready to calculate? Get your exact employer ni figures.

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All NI Thresholds 2026/27 (Annual, Monthly, Weekly)

Threshold	Who	Annual	Monthly	Weekly
Lower Earnings Limit (LEL) — NI credits, no charge	Employee	£6,396	£533	£123
Primary Threshold (PT) — employee NI starts	Employee	£12,570	£1,048	£242
Upper Earnings Limit (UEL) — rate drops to 2%	Employee	£50,270	£4,189	£967
Secondary Threshold (ST) — employer NI starts	Employer	£5,000	£417	£96
Upper Secondary Threshold (UST) — under-21 / apprentice	Employer	£50,270	£4,189	£967
Lower Profits Limit — Class 4 starts	Self-employed	£12,570	—	—
Upper Profits Limit — Class 4 drops to 2%	Self-employed	£50,270	—	—

Employee National Insurance Rates 2026/27

Employees pay Class 1 NI through PAYE on their earnings. The rate depends on which band their pay falls into — there is no NI on earnings below the Primary Threshold.

Employee NI Rates by Band

Earnings Band	Rate
Below £6,396 (below LEL)	0% — no NI, no credits
£6,396–£12,570 (LEL to PT)	0% — earns NI credits, no charge
£12,570–£50,270 (PT to UEL)	8%
Above £50,270 (above UEL)	2%

Employee NI at Common Salary Levels

Annual Salary	Employee NI (year)	Employee NI (month)
£15,000	£194	£16
£20,000	£594	£50
£25,000	£994	£83
£30,000	£1,394	£116
£35,000	£1,794	£150
£40,000	£2,194	£183
£50,000	£2,994	£250
£60,000	£3,211	£268

How Employee NI Is Calculated

Employee NI = (Gross Pay − £12,570) × 8%

For an employee on £30,000 per year (£2,500/month):

Monthly earnings above PT: £2,500 − £1,048 = £1,452
Employee NI: £1,452 × 8% = £116.16/month
Annual total: £1,394/year

At £60,000 the 8% rate applies on £12,570–£50,270 (£3,016), then 2% on the remaining £9,730 above the upper limit (£195).

Check your own figure with our National Insurance calculator.

Employer National Insurance Rates 2026/27

Employers pay Class 1 NI on top of gross salary — it is not deducted from the employee's pay. It applies to each employee's earnings above the Secondary Threshold of £5,000 a year, at 15%.

Employer NI by Employee Category

Employee Category	NI-Free Up To	Rate Above Threshold
Standard (age 21 and over)	£5,000	15%
Under 21	£50,270	15% on earnings above £50,270 only
Apprentice under 25	£50,270	15% on earnings above £50,270 only

Employer NI at Common Salary Levels

Annual Salary	Employer NI (year)	Employer NI (month)
£15,000	£1,500	£125
£20,000	£2,250	£188
£25,000	£3,000	£250
£30,000	£3,750	£313
£35,000	£4,500	£375
£40,000	£5,250	£438
£50,000	£6,750	£563
£60,000	£8,250	£688

Employers: for category letters, Class 1A, Employment Allowance and business-size impact, see the full employer NI rates 2026/27 guide, or run a figure through the employer NI calculator.

Self-employed people pay Class 4 NI on their annual profits, paid through Self Assessment rather than PAYE. There is no employer NI on self-employed income.

Class 4 Rates by Profit Band

Profit Band	Class 4 Rate
Below £12,570 (Lower Profits Limit)	0% — no Class 4 due
£12,570–£50,270	6%
Above £50,270 (Upper Profits Limit)	2%

What Happened to Class 2?

Class 2 NI was abolished from April 2024. Self-employed people with profits above £12,570 now receive State Pension credit automatically through Class 4, without paying a separate Class 2 charge. Those with profits below £12,570 can still pay voluntary Class 2 at £3.45 per week to protect their State Pension record.

Class 4 NI at Common Profit Levels

Annual Profit	Class 4 NI (year)
£15,000	£145.80
£20,000	£445.80
£30,000	£1,045.80
£40,000	£1,645.80
£50,000	£2,245.80
£60,000	£2,456.60

Worked example on £40,000 of profit: (£40,000 − £12,570) × 6% = £1,645.80. On £60,000: 6% on £37,700 (£2,262) plus 2% on the £9,730 above the Upper Profits Limit (£194.60) = £2,456.60.

Calculate your own with the self-employed option in our National Insurance calculator.

What changed in April 2025

Employer rate: 13.8% → 15%

Employer threshold: £9,100/year → £5,000/year — more pay is now NI-able

£30k salary: Old employer cost £2,883 → new cost £3,750 (+£867/year). Employee rates were unchanged.

The total NI generated by an employment relationship is the employee's contribution plus the employer's. These are separate charges — the employer bears the employer NI on top of payroll, and also collects and remits the employee's NI.

Annual Salary	Employee NI	Employer NI	Total NI
£15,000	£194	£1,500	£1,694
£20,000	£594	£2,250	£2,844
£25,000	£994	£3,000	£3,994
£30,000	£1,394	£3,750	£5,144
£35,000	£1,794	£4,500	£6,294
£40,000	£2,194	£5,250	£7,444
£50,000	£2,994	£6,750	£9,744
£60,000	£3,211	£8,250	£11,461

Use our employer NI calculator or employee cost calculator to get exact figures for any salary, including pension costs.

Key Takeaways

Employees pay 8% NI on earnings between £12,570 and £50,270, and 2% above
Employers pay 15% on all employee earnings above £5,000
Self-employed pay Class 4 at 6% on profits £12,570–£50,270, and 2% above
Class 2 NI was abolished in April 2024 — voluntary contributions remain for low profits
Under-21s and apprentices under 25 attract zero employer NI on most salaries
Combined employee + employer NI on a £30,000 salary is £5,144 per year

Frequently Asked Questions

What are the UK National Insurance rates for 2026/27?

Employees pay 8% on earnings between £12,570 and £50,270, and 2% above £50,270. Employers pay 15% on earnings above £5,000. The self-employed pay Class 4 at 6% on profits between £12,570 and £50,270, and 2% above.

What are the NI thresholds for 2026/27?

The employee Primary Threshold is £12,570 a year (£1,048/month, £242/week). The employer Secondary Threshold is £5,000 a year (£417/month, £96/week). The Upper Earnings Limit, where employee NI drops from 8% to 2%, is £50,270.

How much National Insurance do I pay as an employee?

On a £30,000 salary, employee NI is £1,394 a year (about £116 a month). You pay 8% on earnings between £12,570 and £50,270, and 2% above. No NI is due below £12,570.

How much NI do the self-employed pay in 2026/27?

Self-employed people pay Class 4 NI at 6% on profits between £12,570 and £50,270, and 2% on profits above £50,270. On £40,000 of profit that is £1,645.80. Class 2 was abolished in April 2024.

How much NI do you pay on a £30,000 salary?

Employee NI is £1,394 a year and employer NI is £3,750 a year — £5,144 combined. Employer NI is paid on top of the salary; it is not deducted from the employee's pay.

Related Guides

Employer NI Rates 2026/27 — 15% rate, £5,000 threshold, category letters and business-size impact
Employment Allowance 2026/27 — how to reduce your employer NI bill by up to £10,500
How Much Does It Cost to Employ Someone in the UK? — NI, pension, recruitment and hidden employment costs

National Insurance Rates & Thresholds 2026/27 — Employee, Employer & Self-Employed