UK National Insurance Rates and Thresholds 2026/27
Employee, employer, and self-employed NI. Verified against gov.uk. Updated 17 April 2026.
Employee National Insurance (Class 1) 2026/27
| Earnings | Annual equivalent | Weekly equivalent | NI rate |
|---|---|---|---|
| Below Primary Threshold | Up to £12,570 | Up to £242 | 0% |
| Primary Threshold to Upper Earnings Limit | £12,570 to £50,270 | £242 to £967 | 8% |
| Above Upper Earnings Limit | Over £50,270 | Over £967 | 2% |
Employee Class 1 NI applies to all employed workers across the UK, including those in Scotland. NI is collected through PAYE alongside income tax. The primary threshold and upper earnings limit are set by Westminster and are UK-wide.
The 8% main rate has been in place since April 2024, when it was reduced from 10%. It was previously cut from 12% to 10% in January 2024. For 2026/27 the rate remains at 8%.
Employer National Insurance (Class 1) 2026/27
| Earnings | Annual equivalent | Weekly equivalent | Rate |
|---|---|---|---|
| Below Secondary Threshold | Up to £5,000 | Up to £96 | 0% |
| Above Secondary Threshold | Over £5,000 | Over £96 | 15% |
Employer NI is not a deduction from your pay packet: it is paid by your employer on top of your gross salary. At £50,000 gross, your employer pays an additional £6,750 in employer NI (15% on £45,000 above the £5,000 secondary threshold). This is why the total employment cost to an employer is significantly higher than the employee's gross salary. Employer NI rose from 13.8% to 15% from April 2025, and the secondary threshold was simultaneously cut from £9,100/year to £5,000/year.
Self-employed NI (Class 2 and Class 4) 2026/27
| Class | Profits | Rate |
|---|---|---|
| Class 2 | Above Small Profits Threshold (£12,570) - voluntary | £3.45/week (£179.40/yr) |
| Class 4 | £12,570 to £50,270 | 9% |
| Class 4 | Above £50,270 | 2% |
Recent NI changes
- April 2026: No change to employee or employer NI rates from 2025/26.
- April 2025: Employer NI rate increased from 13.8% to 15%. Secondary threshold reduced from £9,100/year to £5,000/year. Employee NI unchanged at 8%.
- April 2024: Employee NI main rate reduced from 10% to 8%. This was the second cut in four months.
- January 2024: Employee NI main rate reduced from 12% to 10% (mid-year, unusual move).
- April 2023: Employee NI main rate reduced from 13.25% back to 12% after the short-lived rise to 13.25% in April 2022 was reversed.