Answers · UK 2025/26
How much National Insurance do I pay as an employee?
Employees pay Class 1 National Insurance at 8% on earnings between £12,570 and £50,270/year, and 2% on earnings above £50,270. There is no NI on earnings below the £12,570 Primary Threshold.
Full answer
Class 1 employee National Insurance for 2025/26 is charged at 8% on earnings between the Primary Threshold (£12,570/year or £242/week) and the Upper Earnings Limit (£50,270/year or £967/week), and 2% on everything above the UEL. Examples: on £30,000 salary you pay 8% × (£30,000 − £12,570) = £1,394. On £60,000 you pay 8% × £37,700 + 2% × £9,730 = £3,016 + £195 = £3,211. NI is calculated each pay period (week or month), not annually — so an irregular monthly bonus can result in more NI than a smoothly distributed equivalent. From 6 April 2025 employer NI rose to 15% with the Secondary Threshold cut to £5,000 — this does not affect your payslip directly but is reshaping pay rises and hiring.
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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.