Employee National Insurance in 2026/27
Most employees pay Class 1 NI at 8% on earnings between £12,570 and £50,270 a year, and 2% on anything above.
The thresholds
| Threshold | Week | Month | Year |
|---|---|---|---|
| Lower earnings limit | £129 | £559 | £6,708 |
| Primary threshold | £242 | £1,048 | £12,570 |
| Upper earnings limit | £967 | £4,189 | £50,270 |
Earnings between the lower earnings limit and the primary threshold cost you nothing but still count towards your State Pension record.
Worked example
On a £35,000 salary, category A: (£35,000 − £12,570) × 8% = £1,794.40 a year, or about £149.53 a month.
On £60,000: (£50,270 − £12,570) × 8% = £3,016.00, plus (£60,000 − £50,270) × 2% = £194.60. Total £3,210.60.
Category letters that change the rate
- B: married women and widows with a reduced-rate election pay 1.85% in the main band.
- C: over State Pension age, no employee NI.
- J: deferment, 2% in the main band because NI is paid in another job.
Run your own figures in the calculator.
Source: Rates and thresholds for employers 2026 to 2027. Crown copyright, Open Government Licence v3.0.