What are the current National Insurance rates? What rates will apply to next year?
This is a freeview 'At a glance' guide to the rates of National Insurance.
Class 1 (employers & employees)
Thresholds
|
2026-27 |
2025-26 |
|||||
|
Weekly |
Monthly |
Yearly |
Weekly |
Monthly |
Yearly |
|
|
Lower Earnings Limit (LEL) |
£129 |
£559 |
£6,708 |
£125 |
£542 |
£6,500 |
|
Primary Threshold (PT) |
£242 |
£1,048 |
£12,570 |
£242 |
£1,048 |
£12,570 |
|
Upper Earnings Limit (UEL) |
£967 |
£4,189 |
£50,270 |
£967 |
£4,189 |
£50,270 |
|
Secondary Threshold (ST) |
£96 |
£417 |
£5,000 |
£96 |
£417 |
£5,000 |
|
Freeport Upper Secondary Threshold |
£481 |
£2,083 |
£25,000 |
£481 |
£2,083 |
£25,000 |
|
Upper Secondary Threshold (under 21) |
£967 |
£4,189 |
£50,270 |
£967 |
£4,189 |
£50,270 |
|
Apprentice (under 25) Upper Secondary Threshold |
£967 |
£4,189 |
£50,270 |
£967 |
£4,189 |
£50,270 |
|
Veterans' Upper Secondary Threshold |
£967 |
£4,189 |
£50,270 |
£967 |
£4,189 |
£50,270 |
| Investment Zone Upper Secondary Threshold |
£481 |
£2,083 |
£25,000 |
£481 |
£2,083 |
£25,000 |
Rates
|
2026-27 |
2025-26 |
|
|
Employees' main rate (PT to UEL) |
8% |
8% |
|
Employees' lower rate (above UEL) |
2% |
2% |
|
Employers' rate* |
15% |
15% |
|
Married women’s reduced rate between PT and UEL |
1.85% |
1.85% |
|
Married women’s rate above UEL |
2% |
2% |
*No employer's NIC on employees under 21, apprentices under 25, Freeport and Investment Zone employees and veterans in the first year, up to relevant USTs.
Employment Allowance
|
2026-27 |
2025-26 |
|
| Employment Allowance |
£10,500 |
£10,500 |
Classes 1A and 1B (employers)
|
|
2026-27 |
2025-26 |
|
Class 1A |
15% |
15% |
|
Class 1B |
15% |
15% |
Classes 2 and 4 (self-employed)
|
2026-27 |
2025-26 |
|
|
Class 2 |
||
|
Flat rate per week (voluntary) |
£3.65 |
£3.50 |
|
Share fishermen per week |
£4.30 |
£4.15 |
|
Volunteer development workers per week |
£6.45 |
£6.25 |
|
Small Profits Threshold |
£7,105 |
£6,845 |
|
Class 4 |
||
| Lower Profits Limit | £12,570 | £12,570 |
|
Upper Profits Limit |
£50,270 |
£50,270 |
|
Rate: Lower Profits Limit to Upper Profits Limit |
6% |
6% |
|
Rate: above Upper Profits Limit |
2% |
2% |
Class 3 (voluntary)
|
2026-27 |
2025-26 |
|
|
Flat rate per week |
£18.40 |
£17.75 |
Earlier years
For earlier years, see the Tax Data Cards in More Tax Guides.