National Insurance rates and thresholds 2026/27

From 6 April 2026 to 5 April 2027. Annual figures unless stated.

Rates
Item	2026/27
Employee Class 1, main rate (A)	8%
Employee Class 1, above upper earnings limit	2%
Employer Class 1 (secondary)	15%
Class 1A and 1B	15%
Class 4, £12,570 to £50,270	6%
Class 4, above £50,270	2%
Class 2 (voluntary), per week	£3.65
Class 3 (voluntary), per week	£18.40

Thresholds
Threshold	Year
Lower earnings limit	£6,708
Primary threshold	£12,570
Secondary threshold	£5,000
Upper earnings limit	£50,270
Upper secondary threshold (under 21, apprentice, veteran)	£50,270
Freeport and Investment Zone upper secondary threshold	£25,000
Small profits threshold	£7,105
Lower profits limit	£12,570
Upper profits limit	£50,270
Employment Allowance	£10,500