Answers · UK 2025/26
What is the National Insurance threshold for employees in 2026/27?
Employees pay National Insurance on earnings above the Primary Threshold, which is £12,570 per year (£242 per week) for 2026/27 -- aligned with the income tax personal allowance. The rate is 8% on earnings between £12,570 and £50,270, and 2% on earnings above £50,270.
Full answer
For 2026/27, the employee National Insurance Primary Threshold is £12,570 per year (£1,048/month, £242/week), aligned with the Income Tax Personal Allowance. Employees pay: 8% on earnings between £12,570 and the Upper Earnings Limit (£50,270 per year); 2% on earnings above £50,270. There is also a Lower Earnings Limit (LEL) of £6,396 per year — earning between the LEL and the Primary Threshold is treated as if NI contributions were paid (protecting your NI record) but no actual NI is deducted. Employer National Insurance (Class 1 Secondary) is charged at 15% on employee earnings above £5,000 per year (Secondary Threshold) from April 2025. Scotland, Wales, and Northern Ireland follow the same NI thresholds as England.
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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.