UK 2028 National Insurance
UK 2028-29 NI: employee 8%/2%, self-employed Class 4 6%/2%, employer 13.8%. Primary threshold £12,570 + UEL £50,270 (both frozen).
| Gross income | — |
| Employee/Class 4 NI | — |
| Employer NI (if applicable) | — |
| Effective rate | — |
UK 2028-29 National Insurance keeps the post-Autumn-Statement-2023 cuts: Class 1 employee 8% (down from 12%), self-employed Class 4 6% (down from 9%). Above UEL £50,270, both pay 2%. Employer NI stays 13.8% above £9,100 secondary threshold.
Rate Cuts Made Permanent
Autumn Statement Nov 2023 cut Class 1 from 12% to 10%, then 8% from April 2024. Class 4 cut from 9% to 6%. Both kept by Labour government for 2028-29. Combined with frozen thresholds = saves typical worker ~£900/year vs pre-2024 NI rates but offset by income tax fiscal drag.
Self-Employed Class 2 Abolition
Class 2 NI flat-rate abolished from April 2024 — self-employed no longer need to pay £3.45/week. State Pension qualifying years now banked through Class 4 alone (or voluntarily via Class 2 contributions if profits below threshold).
Employer NI Squeeze
Employer NI 13.8% rate frozen + secondary threshold £9,100 frozen = effective rise on employer cost of every salary. Combined with NLW rises = significant pressure on small employer margins. Budget 2027 expected to revisit.
Last updated May 2026. Sources: HMRC NI.