National Insurance rates 2026/27
Employee Class 1 National Insurance (category A). The same rates apply across England, Scotland, Wales and Northern Ireland.
| Threshold | Week | Month | Year |
|---|---|---|---|
| Primary threshold (you start paying) | £242 | £1,048 | £12,570 |
| Upper earnings limit | £967 | £4,189 | £50,270 |
| Secondary threshold (employer starts paying) | £96 | £417 | £5,000 |
- You pay 8% on earnings between the primary threshold and the upper earnings limit, and 2% above it.
- Your employer pays 15% on earnings above the secondary threshold. It doesn't come out of your pay.
- Nothing is due once you reach State Pension age (category C).
Source: GOV.UK, Rates and thresholds for employers 2026 to 2027
Worked out each pay day
Unlike income tax, employee National Insurance is not cumulative. Payroll works it out on each pay against that period's thresholds. If you're paid monthly, you pay 8% on pay over £1,048 that month. A bonus month pays only 2% on the part above £4,189, and a low month can mean no NI at all. Company directors are the exception: they use an annual earnings period.
Examples (paid monthly)
| Salary | NI a year | NI a month |
|---|---|---|
| £20,000 | £593.88 | £49.49 |
| £35,000 | £1,793.88 | £149.49 |
| £50,000 | £2,993.88 | £249.49 |
| £80,000 | £3,609.96 | £300.83 |
Salary sacrifice reduces the pay that National Insurance is worked out on. Net-pay and relief-at-source pension contributions don't. Try it in the UK salary calculator.
Rates checked 19 October 2026 against HMRC for the 2026/27 tax year (6 April 2026 – 5 April 2027). How we calculate · Sources · Accuracy tests · Report an error
Estimate for information only, based on United Kingdom 2026/27 rates. Not tax or financial advice. Your payslip may differ (for example tax code, benefits or other deductions).