Answers · UK 2025/26

How much can I earn before paying National Insurance?

For 2026/27 employees start paying Class 1 National Insurance once earnings exceed the Primary Threshold of £12,570 a year (£242 a week). You pay 8% on earnings between £12,570 and £50,270, then 2% above that. Earnings below the threshold pay no NI.

Last updated: 1 June 2026Last reviewed: 1 June 2026How we verify

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Employees pay Class 1 National Insurance once their earnings rise above the Primary Threshold, which for 2026/27 is £12,570 a year — equivalent to £242 a week or £1,048 a month. This now aligns with the Income Tax Personal Allowance. On earnings between £12,570 and the Upper Earnings Limit of £50,270 you pay 8%, and on earnings above £50,270 you pay 2%. National Insurance is generally calculated per pay period rather than annually, so a one-off bonus can push a single month into the 2% band even if your annual salary is modest. Worked example: someone earning £30,000 pays 8% on £30,000 − £12,570 = £17,430, giving £1,394 of NI for the year. Someone on £60,000 pays 8% on £37,700 (£3,016) plus 2% on £9,730 (£195), totalling around £3,211. There is also a Lower Earnings Limit (£6,500 for 2026/27): earning above it but below the Primary Threshold means you pay no NI yet still build qualifying years toward the State Pension and contributory benefits. The self-employed pay Class 4 NI (9% then 2%) on profits above the same threshold, while Class 2 has been largely abolished but credits still accrue. Unlike Income Tax, National Insurance is not devolved, so Scottish, Welsh and Northern Irish workers pay the same NI as the rest of the UK. NI also stops once you reach State Pension age, even if you keep working. Use the National Insurance calculator to check your contributions.