UK National Insurance Primary Threshold 2027/28 Calculator
Employee Class 1 NI: 8% main rate above £12,570 primary threshold, 2% above £50,270 upper earnings limit (UEL). Reduced from 12% in 2024 (10% mid-year, 8% April 2024). Likely held at 8% for 2027/28 absent further reform.
Ad Space
2024 NI Cuts
Main employee rate slashed from 12% → 10% (Jan 2024) → 8% (April 2024). Effective tax cut of ~£900/year for £35K salary.
Frozen Thresholds
Primary threshold frozen at £12,570 since 2022/23. UEL £50,270 frozen since 2022/23. Fiscal drag continues.
Employer NI
Employer Class 1 secondary at 15% (raised from 13.8% Oct 2024 Budget). Secondary threshold cut from £9,100 to £5,000.
Source and Disclaimer
gov.uk/national-insurance-rates-letters. 2027/28 assumes current rates/thresholds. Verify after each Budget.
Source: gov.uk/national-insurance-rates-letters. Last updated: May 2026.