Employee NI Rates (2026/27)
| Earnings | Rate |
|---|---|
| Below £12,570 (Primary Threshold) | 0% |
| £12,570 – £50,270 | 8% |
| Above £50,270 | 2% |
Source: GOV.UK[1]
Employer NI Rates (2026/27)
| Earnings | Rate |
|---|---|
| Below £5,000 (Secondary Threshold) | 0% |
| Above £5,000 | 15% |
Self-Employed NI Rates (2026/27)
| Class | Rate / Amount |
|---|---|
| Class 2 | £3.65 per week (if profits over £12,570) |
| Class 4 (£12,570 – £50,270) | 6% |
| Class 4 (above £50,270) | 2% |
Source: GOV.UK[2]
Recent History
| Year | Employee Main Rate | Self-Employed Class 4 Main Rate | Primary Threshold |
|---|---|---|---|
| 2025/26 | 8% | 6% | £12,570 |
| 2024/25 | 8% | 6% | £12,570 |
| 2023/24 (from Jan 24) | 10% | 8% | £12,570 |
| 2023/24 (to Jan 24) | 12% | 9% | £12,570 |
| 2022/23 (from Nov 22) | 12% | 9% | £12,570 |
| 2022/23 (to Nov 22) | 13.25% | 10.25% | £12,570 |
| 2021/22 | 12% | 9% | £9,568 |
| 2020/21 | 12% | 9% | £9,500 |
Source: GOV.UK[3]
Key NI Thresholds (2026/27)
| Threshold | Weekly | Annual |
|---|---|---|
| Lower Earnings Limit (LEL) | £129 | £6,708 |
| Primary Threshold (PT) | £242 | £12,570 |
| Secondary Threshold (ST) | £96 | £5,000 |
| Upper Earnings Limit (UEL) | £967 | £50,270 |
Frequently Asked Questions
What is the employee National Insurance rate for 2025/26?
Employees pay 8% on earnings between £12,570 and £50,270 (the Primary Threshold to Upper Earnings Limit), and 2% on earnings above £50,270.
What is the self-employed Class 4 NI rate?
For 2025/26, the self-employed Class 4 rate is 6% on profits between £12,570 and £50,270, and 2% on profits above £50,270.
How have National Insurance rates changed in recent years?
Employee NI has fallen from 12% (2021/22) to 8% (2024/25 onwards). Self-employed Class 4 has dropped from 9% to 6% over the same period, with mid-year changes in 2022/23 and 2023/24.
What is the employer NI rate in 2025/26?
Employers pay 15% on employee earnings above the Secondary Threshold of £5,000 per year. This increased from 13.8% (with a £9,100 threshold) in 2024/25.
Further Reading
- National Insurance Explained
- Income Tax Rates History
- Employment Income & PAYE
- Registering as Self-Employed
Looking for simple Income Tax MTD software?
#GoFile is HMRC-recognised and trusted by 50,000+ UK businesses. Set up in minutes, file with confidence.
Get Started For FreeNo credit card required · Cancel anytime