National Insurance rates 2026/27
For 2026/27, employees pay Class 1 National Insurance at 8% on earnings between £242 and £967 a week (£1,048 and £4,189 a month), and 2% on earnings above that. Employers pay 15% on earnings above £96 a week (£417 a month). These are the category A rates that apply to most employees.
See National Insurance with income tax and take-home pay for your salary.
Work out National Insurance on your payThresholds for 2026/27
| Threshold | Weekly | Monthly | Yearly |
|---|---|---|---|
| Lower Earnings Limit | £129 | £559 | £6,708 |
| Primary Threshold (employees start paying) | £242 | £1,048 | £12,570 |
| Secondary Threshold (employers start paying) | £96 | £417 | £5,000 |
| Upper Earnings Limit (employee rate drops to 2%) | £967 | £4,189 | £50,270 |
Rates, category A
| Earnings | Employee | Employer |
|---|---|---|
| Up to the Primary Threshold | 0% | 15% above the Secondary Threshold |
| Primary Threshold to Upper Earnings Limit | 8% | 15% |
| Above the Upper Earnings Limit | 2% | 15% |
Worked examples
- £3,000 a month: 8% of £1,952 = £156.16.
- £6,000 a month: 8% of £3,141 = £251.28, plus 2% of £1,811 = £36.22, total £287.50.
- £500 a week: 8% of £258 = £20.64.
National Insurance is worked out on each pay period by itself, not on the year so far (company directors are the exception).
Questions
What is the employee National Insurance rate for 2026/27?
8% on earnings between the Primary Threshold and the Upper Earnings Limit, and 2% above it, for category A.
What do employers pay?
15% on each employee's earnings above the Secondary Threshold, £96 a week or £417 a month in 2026/27, for category A.
Sources
Official sources checked 24 September 2026. This guide explains how pay documents work; it is not tax or legal advice.