Answers · UK 2025/26

What is the National Insurance rate in 2025/26?

Employee NI is 8% on earnings between £12,570 and £50,270, and 2% above £50,270. Employer NI is 15% on earnings above £5,000 (the new Secondary Threshold from April 2025). Self-employed pay Class 4 at 6% and 2% on the same bands; Class 2 has been abolished for most.

Last updated: 16 May 2026Last reviewed: 16 May 2026How we verify

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For 2025/26 the headline National Insurance rates are: Employee (Class 1) — 8% between the Primary Threshold (£12,570) and the Upper Earnings Limit (£50,270), then 2% above £50,270. Employer (secondary) — 15% on earnings above the Secondary Threshold of £5,000, an increase from 13.8% above £9,100 in 2024/25. Self-employed (Class 4) — 6% between the Lower Profits Limit (£12,570) and Upper Profits Limit (£50,270), then 2%. Class 2 NI has been abolished for those with profits above the small profits threshold, but voluntary Class 2 at £3.50/week remains available to protect State Pension entitlement. Class 3 voluntary NI is £17.75 per week. Example: an employee earning £40,000 pays 8% × (£40,000 − £12,570) = £2,194 NI per year. The 15% employer rate plus lower threshold significantly increases payroll costs from April 2025.