National Insurance rates and thresholds 2026/27
Employee, employer and self-employed National Insurance for 2026/27: rates, thresholds, the Employment Allowance and what each salary costs on both sides.
- 2026/27 tax year, reviewed 2nd September 2026
- Figures from HMRC and the Treasury
- Updated automatically when rates change
- 8%Employee main rate
- 15%Employer rate
- £10,500Employment Allowance
What changed from 2025/26 to 2026/27
| Item | 2025/26 | 2026/27 | Change |
|---|---|---|---|
| Employee main rate | 8% | 8% | No change |
| Employer rate | 15% | 15% | No change |
| Employer secondary threshold | £5,000 | £5,000 | No change |
| Lower earnings limit | £6,396 | £6,708 | +£312 |
| Employment Allowance | £10,500 | £10,500 | No change |
Full rates and thresholds
Everything for 2026/27 in one place.
Class 1 employee
| Threshold | Annual | Rate above |
|---|---|---|
| Lower earnings limit | £6,708 | 0% (NI record protected) |
| Primary threshold | £12,570 | 8% |
| Upper earnings limit | £50,270 | 2% |
Class 1 employer
| Item | Value | |
|---|---|---|
| Secondary threshold | £5,000 | |
| Rate above threshold | 15% | |
| Under-21s and apprentices under 25: no employer NI up to | £50,270 | |
| Employment Allowance (per employer, per year) | £10,500 |
Class 4 self-employed
| Profits | Rate | |
|---|---|---|
| £12,570 to £50,270 | 6% | |
| Above £50,270 | 2% |
NI on a salary
| Gross salary | Employee pays | Employer pays |
|---|---|---|
| £20,000 | £594 | £2,250 |
| £30,000 | £1,394 | £3,750 |
| £45,000 | £2,594 | £6,000 |
| £60,000 | £3,211 | £8,250 |
Worth knowing
- Employee NI is calculated per pay period, not cumulatively, so uneven pay can cost slightly more over a year.
- The Employment Allowance is one pot for the whole business. Companies whose only employee above the threshold is a director cannot claim it.
- Class 2 NI was abolished in April 2024; self-employed people with profits above the lower limit get NI credits automatically.
Run your own figures: True Cost of an Employee Calculator
True Cost of an Employee Calculator
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Frequently asked questions
What is the employer National Insurance rate in 2026/27?
15% on each employee's earnings above £5,000 a year, unchanged from 2025/26. Employers can offset up to £10,500 with the Employment Allowance.
How much NI does an employee pay?
8% of earnings between £12,570 and £50,270, then 2% above that.