National Insurance rates 2026/27
National Insurance is charged on what you earn in each pay period, not on your year as a whole, which is why a bonus month costs more than a twelfth of a year’s pay. These are the 2026/27 rates and thresholds.
Employee and employer NI rates 2026/27
| Who pays | Rate | On |
|---|---|---|
| Employee (category A) | 8% | Between £12,570 and £50,270 |
| Employee (category A) | 2% | Above £50,270 |
| Employer | 15% | Above £5,000 |
| Over State Pension age | 0% | Employee NI stops |
Category A is the letter most employees have. Most people stop paying employee National Insurance after they reach State Pension age; the employer’s own contributions carry on.
Where each threshold sits 2026/27
| Threshold | Weekly | Monthly | Yearly |
|---|---|---|---|
| Lower Earnings Limit | £129 | £559 | £6,708 |
| Primary Threshold | £242 | £1,048 | £12,570 |
| Upper Earnings Limit | £967 | £4,189 | £50,270 |
| Secondary Threshold (employer) | £96 | £417 | £5,000 |
The weekly and monthly figures are the ones the regulations set for that pay period. They are not the yearly figure divided, and payroll uses them exactly as published, so a page that divides the annual threshold will not match a payslip.
NI at three points on the scale
| Yearly pay | Income tax | National Insurance | Take-home a year | A month |
|---|---|---|---|---|
| £12,570 | £0.00 | £0.00 | £12,570.00 | £1,047.50 |
| £39,039 | £5,293.80 | £2,117.04 | £31,628.16 | £2,635.68 |
| £50,270 | £7,540.00 | £3,015.36 | £39,714.64 | £3,309.55 |
The three rows are the Primary Threshold, the median full-time salary for April 2025 (ONS Annual Survey of Hours and Earnings) and the Upper Earnings Limit. Above the Upper Earnings Limit the employee rate drops, so National Insurance rises more slowly than income tax does.