Answers · UK 2025/26

What is the National Insurance threshold for employees in 2026/27?

The employee NI Primary Threshold is £12,570/year (£1,047.50/month) for 2026/27. You pay 8% NI on earnings between £12,570 and £50,270, and 2% on earnings above £50,270. No employee NI is due on income below £12,570.

Last updated: 20 June 2026Last reviewed: 20 June 2026How we verify

Full answer

UK employee National Insurance thresholds for 2026/27. Lower Earnings Limit (LEL): £6,396/year (£533/month, £123/week) — earnings below this don't count for NI but you get NI credits for State Pension purposes. Primary Threshold (PT): £12,570/year (£1,047.50/month, £242/week) — the point where you start paying NI. Aligned with the Personal Allowance since July 2022. Upper Earnings Limit (UEL): £50,270/year (£4,189/month, £967/week) — the point where the NI rate drops from 8% to 2%. Employee NI rates: 0% on income below £12,570; 8% on income between £12,570 and £50,270; 2% on income above £50,270 (no upper ceiling — the 2% rate continues indefinitely). Example on £35,000: NI = 8% × (£35,000 − £12,570) = 8% × £22,430 = £1,794/year. Example on £60,000: NI = 8% × (£50,270 − £12,570) + 2% × (£60,000 − £50,270) = £3,016 + £194 = £3,210/year. Employee NI is collected through PAYE automatically by your employer. Self-employed people pay Class 4 NI (6%/2%) and optionally Class 2 NI (£3.45/week if profits exceed £6,845).