| By Chandraketu Tripathi | Updated April 2026 | ||||||||||||||||||||||||||||
| National Insurance (NI) is a tax on earnings and profits that funds the NHS, State Pension, and other benefits. The rates and thresholds for 2026/27 reflect several significant changes made in recent years: employee NI was cut from 12% to 10% in January 2024 and further to 8% in April 2024; Class 2 NI for the self-employed was abolished in April 2024; and employer NI was increased from 13.8% to 15% from April 2025, alongside a reduction in the Secondary Threshold to £5,000. This guide confirms all the current rates. | ||||||||||||||||||||||||||||
Key Facts 2026 Employee NI: 8% on earnings £12,570-£50,270; 2% above | Employer NI: 15% on earnings above £5,000 (from April 2025) | Class 2 (self-employed): abolished April 2024 | Class 4 (self-employed): 6% on profits £12,570-£50,270; 2% above | ||||||||||||||||||||||||||||
Employee National Insurance Rates UK 2026/27 | ||||||||||||||||||||||||||||
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National Insurance Thresholds UK 2026/27 | ||||||||||||||||||||||||||||
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How Much NI Do Employees Pay UK 2026/27 — Examples | ||||||||||||||||||||||||||||
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Self-Employed National Insurance UK 2026/27 | ||||||||||||||||||||||||||||
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Employer National Insurance Changes April 2025 | ||||||||||||||||||||||||||||
| From April 2025, employer National Insurance underwent two significant changes announced in the Autumn 2024 Budget: the employer NI rate increased from 13.8% to 15%; and the Secondary Threshold — the point at which employers start paying NI on employee earnings — reduced from £9,100/year to £5,000/year. These changes significantly increased the cost of employing staff, particularly for lower-wage workers. The Employment Allowance (which offsets employer NI for smaller businesses) also increased to £10,500/year from April 2025, providing partial relief for smaller employers. | ||||||||||||||||||||||||||||
Frequently Asked QuestionsHow much National Insurance do I pay UK 2026? Employees pay 8% National Insurance on earnings between £12,570 and £50,270 per year, and 2% on earnings above £50,270. At £30,000, employee NI is approximately £1,396/year. At £50,000, it is approximately £2,936/year. Self-employed people pay Class 4 NI at 6% on profits between £12,570 and £50,270, and 2% above that. What is the National Insurance threshold UK 2026? The Primary Threshold — where employee National Insurance starts — is £12,570 per year for 2026/27 (the same as the income tax Personal Allowance). Employer National Insurance starts at the Secondary Threshold of £5,000/year (from April 2025, reduced from £9,100). The Upper Earnings Limit, where the employee NI rate drops from 8% to 2%, is £50,270/year. Was Class 2 National Insurance abolished UK? Yes — Class 2 NI for the self-employed was abolished from April 2024. Self-employed people no longer pay the flat weekly Class 2 NI charge. Self-employed people with profits above £12,570 still pay Class 4 NI (6% on profits £12,570-£50,270; 2% above). The abolition of Class 2 does not affect NI record or State Pension entitlement for those already paying Class 4. How much does an employer pay in National Insurance UK? From April 2025, employers pay 15% National Insurance on each employee's earnings above £5,000 per year. There is no upper limit — employers pay 15% on all earnings above £5,000 regardless of the employee's salary level. This is higher than the old rate of 13.8% on earnings above £9,100. Employers with a total annual employer NI bill of up to £10,500 may qualify for the Employment Allowance, which offsets this cost. | ||||||||||||||||||||||||||||
| Related Guides | ||||||||||||||||||||||||||||
| Sources: HMRC, GOV.UK (NI rates and thresholds), HM Treasury Autumn Budget 2024, MoneySavingExpert, MoneyHelper. Always compare. April 2026. |
National Insurance UK 2026/27: Rates, Thresholds & How Much You Pay
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