Answers · UK 2025/26
How much National Insurance do I pay in 2026/27?
Employees pay 8% NI on earnings between £12,570 and £50,270, then 2% above. For a £35,000 salary that is about £1,797/year. The employer also pays 15% above £5,000.
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For 2026/27, employee Class 1 National Insurance is 8% on earnings between the Primary Threshold (£12,570/year) and the Upper Earnings Limit (£50,270/year), and 2% on anything above £50,270. At £35,000: 8% × (£35,000 − £12,570) = 8% × £22,430 = £1,794 NI. At £60,000: 8% × £37,700 + 2% × £9,730 = £3,016 + £195 = £3,211. Employer NI changed from April 2025 — the secondary threshold fell from £9,100 to £5,000 and the rate rose to 15%, increasing payroll costs for businesses. Small employers with an annual NI bill under £10,500 can offset this with the Employment Allowance. Use the National Insurance calculator for your exact figures.
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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.