What is the main employee NI rate?

8% between the primary threshold and the upper earnings limit for 2026/27. The 2027/28 rate has not been announced yet.

What is the rate above the upper earnings limit?

2% on earnings above £50,270 a year (£967 a week).

What is the primary threshold?

£242 a week, £1,048 a month or £12,570 a year for 2026/27.

Do I pay NI as self-employed?

Yes, Class 4: 6% on profits between £12,570 and £50,270 and 2% above, for 2026/27.

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UK National Insurance Primary Threshold 2027/28 Calculator

Employee Class 1 National Insurance on the latest published rates (2026/27): 8% on earnings between the £12,570 primary threshold and the £50,270 upper earnings limit, and 2% above it. 2027/28 rates are not yet announced, so this page uses the 2026/27 figures.

Annual salary (£)

Employee Rates and Thresholds

For 2026 to 2027 employees pay 8% on earnings between the primary threshold and the upper earnings limit, and 2% above the upper earnings limit. The primary threshold is £242 a week (£1,048 a month, £12,570 a year) and the upper earnings limit is £967 a week (£4,189 a month, £50,270 a year). The same thresholds applied in 2025/26.

How the Rate Changed

The main employee rate was 12% until 5 January 2024, 10% from 6 January 2024 and 8% from 6 April 2024. On a £35,000 salary the difference between 12% and 8% is about £897 a year.

Employer NI

Employers pay secondary Class 1 contributions at 15% above the secondary threshold of £96 a week. Before 6 April 2025 the rate was 13.8% above £175 a week. Employer NI is not deducted from your pay and is not included in the result above.

Self-Employed

Class 4 contributions for 2026/27 are 6% on profits between £12,570 and £50,270 and 2% above.

Source and Disclaimer

Figures are the 2026/27 rates published by HMRC. 2027/28 rates had not been announced when this page was last updated.

Source: GOV.UK — Rates and allowances: National Insurance contributions. Last updated: October 2026.