Work out how much National Insurance you’ll pay in the 2026/27 tax year, as an employee or self-employed, and what your employer pays on top.
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National Insurance rates for 2026/27
| Who | Earnings or profit | Rate |
|---|---|---|
| Employees (Class 1) | £12,570 to £50,270 a year | 8% |
| Employees (Class 1) | Over £50,270 | 2% |
| Employers | Over £5,000 a year | 15% |
| Self-employed (Class 4) | £12,570 to £50,270 | 6% |
| Self-employed (Class 4) | Over £50,270 | 2% |
Employees pay nothing on the first £12,570, but earnings above £6,708 (the Lower Earnings Limit) still count towards your State Pension.
Worked example
On a salary of £35,000, you pay 8% on £22,430 (the part between £12,570 and £35,000), which is £1,794.40 a year, or about £149.53 a month. Your employer pays 15% on £30,000 (everything above £5,000), which is £4,500.
Self-employed National Insurance
Self-employed people pay Class 4 through their Self Assessment tax return. Class 2 is no longer compulsory: if your profits are £7,105 or more you get State Pension credits automatically. Below that, you can pay voluntary Class 2 at £3.65 a week to protect your record.
NI category letters
| Letter | Who | Employee rate |
|---|---|---|
| A | Most employees | 8% / 2% |
| B | Married women with a reduced rate election | 1.85% / 2% |
| C | Over State Pension age | Nothing |
| M | Under 21 (employer pays less) | 8% / 2% |
| H | Apprentices under 25 (employer pays less) | 8% / 2% |
Your category letter is on your payslip.
Frequently asked questions
How much National Insurance will I pay?
8% of your earnings between £12,570 and £50,270 a year, plus 2% on anything above that.
Do I pay National Insurance after State Pension age?
No. Employees stop paying Class 1 NI once they reach State Pension age, though employers still pay.
How much is employer National Insurance?
15% on earnings above £5,000 a year per employee in 2026/27.
Do self-employed people still pay Class 2?
Not usually. Since April 2024 it’s voluntary, and you get credits automatically with profits of £7,105 or more.
Sources
- GOV.UK: Rates and thresholds for employers 2026 to 2027
- GOV.UK: Rates and allowances, National Insurance contributions
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