Simple Salary National Insurance rates
National Insurance rates 2026/27
What National Insurance is, who pays it, the 2026/27 rates for employees, employers and the self-employed, and what it buys you.
Employees (2026/27, category A)
| Nothing on the first | £12,570 a year |
| 8% on pay between | £12,570 and £50,270 |
| 2% on pay above | £50,270 |
Worked out on each payslip, not on the year as a whole, so a bonus month can cost more NI than you would expect. You stop paying employee NI when you reach State Pension age.
What that means on a typical salary
| Salary | NI a year | NI a month |
|---|---|---|
| £25,000 | £994.40 | £82.87 |
| £35,000 | £1,794.40 | £149.53 |
| £50,000 | £2,994.40 | £249.53 |
| £60,000 | £3,210.60 | £267.55 |
| £80,000 | £3,610.60 | £300.88 |
Employers
Employers pay 15% on each employee's pay above £5,000 a year, on top of the salary. It does not come out of your pay. Most small employers can set the first £10,500 of it against the Employment Allowance.
Salary sacrifice pension contributions reduce employer NI as well as yours, which is why some employers share the saving: see the salary sacrifice calculator.
Self-employed
Class 4 NI is 6% on profits between £12,570 and £50,270 and 2% above. Class 2 is no longer charged if your profits are over £12,570, but your record is credited. The self-employed tax calculator includes it.