National insurance
Class 1, 1A, 2, 3 and 4 thresholds and rates for employees, employers and self-employed.
2026/27
NI — Employee (Class 1)
| Band | Rate | Notes |
|---|---|---|
| Up to £12,570 | 0% | Below primary threshold |
| £12,571 – £50,270 | 8% | Main rate |
| Over £50,270 | 2% | Above upper earnings limit |
NI — Self-employed (Class 4)
| Band | Rate | Notes |
|---|---|---|
| £12,571 – £50,270 | 6% | Main rate |
| Over £50,270 | 2% | Above upper profits limit |
2025/26
NI — Employee (Class 1)
| Band | Rate |
|---|---|
| Up to £12,570 | 0% |
| £12,571 – £50,270 | 8% |
| Over £50,270 | 2% |
National Insurance explained
National Insurance (NI) is paid by employees, employers and the self-employed and funds state benefits and the state pension. Employees pay Class 1 above a threshold, employers pay a secondary contribution, and the self-employed pay Class 4 on profits (with Class 2 in some cases). The tables above show the current thresholds and rates.
Getting NI right matters for payroll and for directors’ tax-efficient pay. Our payroll and personal tax services take care of it.
Frequently asked
Do the self-employed pay National Insurance?+
Yes — mainly Class 4 on profits above a threshold. The rules changed in recent years, so check the current position or ask us.
How is employer NI calculated?+
Employers pay a secondary contribution on earnings above the secondary threshold. Our payroll service calculates and files this for you.