Answers · UK 2025/26
What is the employer National Insurance rate for 2026/27?
Employers pay National Insurance at 15% on employee earnings above the Secondary Threshold of £5,000 per year (£96.15 per week) from April 2025. This replaced the previous 13.8% rate above a higher threshold. The rate applies per employee from their first £5,001 of annual earnings.
Full answer
From April 2025, employers pay Class 1 Secondary National Insurance Contributions (NICs) at 15% on employee earnings above the Secondary Threshold (ST), which is £5,000 per year (£416.67/month, £96.15/week). This rate replaced the previous 13.8% that applied above a higher threshold of £9,100 per year. The lower ST significantly increases employer NI costs for low-paid and part-time workers. Example: an employee earning £25,000/year generates employer NI of 15% × (£25,000 − £5,000) = £3,000, up from the previous-year equivalent of 13.8% × (£25,000 − £9,100) = £2,194. The Employment Allowance (£10,500 for 2026/27) reduces the total employer NI bill for eligible businesses. For employees under 21, apprentices under 25, and veterans in their first year of employment, the employer NI rate is 0% up to the Upper Secondary Threshold.
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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.