Employee National Insurance, 2026-27

Employees pay Class 1 National Insurance on earnings. For the most common category (A) in 2026-27 the rates from GOV.UK are:

Yearly earnings	Rate
Up to the primary threshold, £12,570	0%
£12,570 to the upper earnings limit, £50,270	8%
Above £50,270	2%

What it comes to

Salary	National Insurance a year	A month
£15,000	£194	£16.20
£20,000	£594	£49.53
£30,000	£1,394	£116.20
£40,000	£2,194	£182.87
£50,270	£3,016	£251.33
£60,000	£3,211	£267.55
£80,000	£3,611	£300.88
£100,000	£4,011	£334.22

Notes

HMRC works NI per pay period, so it can differ a little from a yearly calculation if pay changes during the year.
Other categories (for example for people under 21 or apprentices, with their own thresholds for the employer) are listed on GOV.UK; this site uses category A.
Employer National Insurance is paid by the employer on top of your salary and is not deducted from your pay.

A worked example

On a salary of £40,000: the first £12,570 has no National Insurance; the next £27,430 is charged at 8%, which is £2,194. On £60,000 the band from £12,570 to £50,270 gives £3,016 at 8% and the £9,730 above gives £195 at 2%, a total of £3,211. Notice that National Insurance rises less than Income Tax once earnings pass £50,270, because the rate drops from 8% to 2%.

Who this covers

The figures are for employees of category A. Self-employed people pay different classes and the employer rates are not shown here. Check GOV.UK for your own category letter on your payslip.

Sources

Income Tax rates, Personal Allowance and its reduction above £100,000, for the tax year 6 April 2026 to 5 April 2027: GOV.UK, "Income Tax rates and Personal Allowances" (gov.uk/income-tax-rates), read on 13 November 2026.
Tax bands for England, Wales, Northern Ireland and Scotland, Class 1 employee National Insurance (category A) and student loan thresholds, 2026 to 2027: GOV.UK, "Rates and thresholds for employers 2026 to 2027" (gov.uk), read on 13 November 2026.

Rates read on 13 November 2026 from GOV.UK and apply to the tax year 6 April 2026 to 5 April 2027; after 5 April 2027 they will be out of date. This site is independent, not connected with HMRC, and gives arithmetic, not tax advice.