National Insurance rates 2026/27
What comes off your pay, what your employer pays on top, and the thresholds for both.
Employee (Class 1)
| Earnings | Rate |
|---|---|
| Up to £12,570 | 0% |
| £12,570 – £50,270 | 8% |
| Over £50,270 | 2% |
Employer (secondary Class 1)
Employers pay 15% on earnings above the Secondary Threshold of £96 a week — £5,000 a year. This does not come off your payslip, but it is part of what you cost, so it matters when negotiating.
Why National Insurance is not like Income Tax
Income Tax is cumulative: payroll works out your tax for the year to date each month and corrects itself. National Insurance is not — each pay period is assessed on its own. A bonus paid in one month is assessed against that month's threshold alone, so it attracts proportionally more National Insurance than the same money spread across the year, and unlike Income Tax it is never refunded.
Voluntary contributions
A Class 3 voluntary year costs £18.40 a week — £956.80 for a full year — and can fill a gap in your record towards the State Pension. You need 35 qualifying years for the full new State Pension of £241.30 a week, and at least 10 to receive anything.