National Insurance 2026/27: How Much Will You Pay?

What are the National Insurance rates for 2026/27?

For 2026/27, employees pay Class 1 National Insurance at 8% on the slice of earnings between £12,570 and £50,270, and 2% on earnings above £50,270. You pay nothing on the first £12,570. The rates and thresholds are unchanged from the previous year.

NI is deducted automatically through PAYE, alongside income tax, before your pay reaches your bank account. It is charged only on earnings from work — not on pensions, savings interest, dividends or rental income.

How much National Insurance will I pay on my salary?

Because the 8% rate only applies above £12,570, your NI bill is far smaller than 8% of your whole salary. The figures below show the employee NI on common salaries for 2026/27, taken automatically through PAYE.

These are NI figures only — income tax, pension contributions and any student loan come off separately. Use our National Insurance Calculator for your exact salary, or the PAYE Salary Calculator to see NI alongside tax and your full take-home pay.

Why does my NI keep creeping up if the rate hasn't changed?

The thresholds where NI starts (£12,570) and where it drops to 2% (£50,270) are frozen until April 2031. When your wage rises but the thresholds stand still, a bigger share of your pay falls into the 8% band — so your NI bill grows even though the rate is the same.

This is the same 'fiscal drag' that affects income tax. A pay rise that lifts part of your earnings over £50,270 is unusual in that the NI on that top slice actually falls to 2%, but the income tax on it jumps to 40%.

What about employer National Insurance in 2026/27?

Your employer pays its own National Insurance on your earnings: 15% on everything above the £5,000 secondary threshold for 2026/27. This is not taken from your pay, but it is a real cost of employing you, which is why it features in pay-rise and bonus conversations.

It also explains the appeal of salary sacrifice. When you swap salary for a pension contribution, both you and your employer save NI on the sacrificed amount — often making pension saving cheaper than it first appears.

How much NI do the self-employed pay?

Sole traders pay Class 4 National Insurance on their profits: 6% on profit between £12,570 and £50,270, then 2% above £50,270. It is calculated and paid through Self Assessment rather than PAYE.

Class 2 NI is no longer required for most self-employed people with profits above the small profits threshold, though they keep the benefit entitlement it used to provide. Our Self-Employed Tax Calculator estimates income tax and Class 4 NI together.

Does paying NI still build my State Pension?

Yes. Paying National Insurance — or being credited with it — builds 'qualifying years' towards your State Pension. You usually need at least 10 qualifying years to get any new State Pension, and around 35 for the full amount.

You can earn credits without paying NI, for example while claiming Child Benefit for a child under 12 or receiving certain benefits. It is worth checking your record on GOV.UK if you have had career breaks, worked abroad, or been self-employed.

Work out your National Insurance for 2026/27

Use our National Insurance Calculator to estimate the NI deducted from your salary each year, month and week, plus the NI your employer pays on top. For the full picture including income tax, try the PAYE Salary Calculator. If you want the background on how NI works, read our companion guide, National Insurance Explained. These are estimates — always check GOV.UK and your payslip for official figures.