Answers · UK 2025/26
How much can I earn before paying National Insurance?
The NI Primary Threshold is £12,570 per year (£1,047.50/month). You pay 8% employee NI on earnings between £12,570 and £50,270. Below £12,570, no employee NI is due though you still get NI credits.
Full answer
For 2026/27, employees pay no National Insurance on earnings up to the Primary Threshold of £12,570 per year (£1,047.50 per month or £242 per week). Above this, 8% NI applies on the band from £12,570 to £50,270 (Upper Earnings Limit), and 2% above £50,270. There is also a Lower Earnings Limit of £6,396 per year: if you earn at least this amount, HMRC credits your NI record even though no contributions are due. This is important for State Pension qualification — you need 35 qualifying years of contributions or credits for the full new State Pension. Part-time workers, low earners and those with caring responsibilities should check their NI record regularly at gov.uk to identify and fill any gaps. Use the National Insurance calculator to see your exact contributions at any salary.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.