Tax year 2026/27Last updated 8 October 2026
National Insurance rates
National Insurance rates and thresholds for employees (Class 1), employers and the self-employed (Class 2 and Class 4).
Employees (Class 1)
| Annual earnings | Rate you pay |
|---|---|
| Up to £12,570 (Primary Threshold) | 0% |
| £12,571 to £50,270 (to Upper Earnings Limit) | 8% |
| Over £50,270 | 2% |
- Weekly thresholds: £242 (Primary Threshold) and £967 (Upper Earnings Limit). Monthly: £1,048 and £4,189.
- You pay no contributions below the Lower Earnings Limit of £6,708 a year (£129 a week), but earnings between £6,708 and £12,570 still count towards state pension.
Employers (secondary Class 1)
| Item | Value |
|---|---|
| Rate above the Secondary Threshold | 15% |
| Secondary Threshold (annual) | £5,000 (£417 a month, £96 a week) |
| Upper Earnings Limit, under-21s and apprentices under 25 | Zero rate up to £50,270 (£967 a week) |
- The employer rate is 15% and the Secondary Threshold is £5,000, both unchanged from 2025/26.
Self-employed (Class 2 and Class 4)
| Item | Value |
|---|---|
| Class 4: profits £12,571 to £50,270 | 6% |
| Class 4: profits over £50,270 | 2% |
| Class 4: profits up to £12,570 (Lower Profits Limit) | 0% |
| Class 2: Small Profits Threshold | £7,105 a year |
| Class 2: voluntary weekly rate | £3.65 |
- If your profits are £12,570 or more, Class 2 is treated as paid and you get full NI credit without paying it directly.
- Between £7,105 and £12,570 you can pay voluntary Class 2 (£3.65 a week) to protect your state pension entitlement.
Common questions
What rate do the self-employed pay?
6% Class 4 on profits between £12,570 and £50,270 and 2% above that. There is no compulsory Class 2 payment, but voluntary Class 2 (£3.65 a week) is available to build pension entitlement.
Has the employer rate changed?
The 15% rate and the £5,000 Secondary Threshold took effect in April 2025 and continue unchanged.
Figures from National Insurance contributions rates and allowances . For guidance only, not tax advice. Always check current HMRC guidance.
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