National Insurance Rates 2026–27
The 2026–27 tax year brings a partial reversal of the employer NI changes from 2025–26. The employer NI rate falls from 15% back to 13.8%, and the secondary threshold — below which employer NI is not charged — rises from £5,000 back to £9,100. Employee NI is unchanged: 8% between £12,570 and £50,270, and 2% above. Class 2 NI for the self-employed is abolished from April 2026. NI is a UK-wide tax applying equally in England, Scotland, Wales, and Northern Ireland.
2026-27 at a glance
- ›Employee NI: 8% on earnings £12,571–£50,270 (unchanged)
- ›Employee NI: 2% above £50,270 (unchanged)
- ›Employer NI: 13.8% above £9,100 secondary threshold (reduced from 15%/£5,000)
- ›Employee PT (primary threshold): £12,570/year (frozen)
- ›Employee UEL (upper earnings limit): £50,270/year (frozen)
- ›Class 2 NI for self-employed: abolished (was £3.45/week)
- ›Class 4 NI for self-employed: 6% on profits £12,570–£50,270; 2% above (unchanged)
Employee NI (Class 1)
| Earnings | Threshold | Rate |
|---|---|---|
| Below Lower Earnings Limit | Up to £6,396/yr | 0% (but earns NI record) |
| LEL to Primary Threshold | £6,397 – £12,570/yr | 0% |
| Primary Threshold to Upper EL | £12,571 – £50,270/yr | 8% |
| Above Upper Earnings Limit | Over £50,270/yr | 2% |
Employer NI (Class 1)
| Earnings | Threshold | Rate |
|---|---|---|
| Below Secondary Threshold | Up to £9,100/yr | 0% |
| Above Secondary Threshold | Over £9,100/yr | 13.8% |
Calculate your NI for 2026-27
National Insurance 2026-27 — explained
The headline change in 2026–27 is for employers: the employer NI rate falls from 15% to 13.8% and the secondary threshold rises from £5,000 back to £9,100. These figures represent a partial reversal of the Autumn Budget 2024 measures. For a typical employee earning £30,000, employer NI falls from around £3,750 to approximately £2,884 — a saving of around £866 per year for the employer. Class 2 NI, previously £3.45 per week for self-employed people, is abolished entirely from April 2026. Employee NI rates and thresholds are unchanged.
How employee NI is calculated
Employee Class 1 NI is calculated on weekly or monthly pay. Annually, NI of 8% applies to earnings between the primary threshold (£12,570) and the upper earnings limit (£50,270). Above the UEL, only 2% NI applies. Below the lower earnings limit (£6,396), no NI is due and no NI record is built. Between the LEL and the primary threshold, no NI cash is paid but the year still counts toward the 35-year NI record needed for the full new State Pension.
How employer NI is calculated
Employer Class 1 NI is a tax on employment paid by the employer, not deducted from the employee's wages. For 2026-27, the rate is 13.8% on earnings above the secondary threshold of £9,100. This is a cost on top of gross salary — a £30,000 salary costs the employer approximately £32,884 including employer NI.
NI is UK-wide
Unlike income tax, National Insurance is not devolved. The same rates and thresholds apply in England, Scotland, Wales, and Northern Ireland. Scottish taxpayers pay the same NI as their counterparts in England on identical earnings.
Frequently asked questions
What is the employee National Insurance rate for 2026-27?
8% on earnings between the primary threshold (£12,570) and the upper earnings limit (£50,270), and 2% on earnings above £50,270. Employee NI rates are unchanged from 2025–26.
What changed in employer National Insurance for 2026-27?
From April 2026, the employer NI rate falls from 15% back to 13.8%, and the secondary threshold — the salary level above which employer NI begins — rises from £5,000 back to £9,100. This partially reverses the Autumn Budget 2024 changes. For a £30,000 salary, employer NI falls from approximately £3,750 to £2,884 — a saving of around £866 per year.
Is Class 2 NI abolished in 2026-27?
Yes — Class 2 National Insurance (previously £3.45 per week for self-employed people) is abolished from April 2026. Self-employed people continue to pay Class 4 NI at 6% on profits between £12,570 and £50,270, and 2% above. State pension entitlement for the self-employed is preserved through the Class 4 NI record.
Is National Insurance different in Scotland for 2026-27?
No — NI is a UK-wide tax. Scottish taxpayers pay the same 8%/2% employee NI rates and the same employer NI rate of 13.8% as taxpayers elsewhere in the UK. Only income tax varies by jurisdiction in the UK.
What is the NI threshold freeze impact for 2026-27?
Employee NI thresholds remain frozen at their 2022 levels — the primary threshold at £12,570 and the upper earnings limit at £50,270. As wages grow with inflation, more earnings fall into the 8% band each year, increasing NI bills without any formal rate change. This fiscal drag is confirmed through to at least April 2028.
Related calculators
This calculator provides estimates only. Rates are based on published HMRC figures for 2026-27. Credibrate is not a tax adviser. For personalised advice speak to a qualified accountant.