Answers · UK 2025/26
When do you start paying National Insurance?
You start paying employee National Insurance contributions when your earnings exceed £242 per week (£12,570 per year) — the Primary Threshold in 2026/27.
Full answer
Employee (Class 1) National Insurance contributions (NICs) become payable once your earnings exceed the **Primary Threshold (PT)** in a pay period. **2026/27 Primary Threshold:** | Period | Amount | |---|---| | Weekly | **£242/week** | | Monthly | **£1,048/month** | | Annual | **£12,570/year** | **NI rates above the Primary Threshold:** | Earnings band | Employee NI rate | |---|---| | PT to Upper Earnings Limit (£50,270) | **8%** | | Above UEL (£50,270+) | **2%** | **Employment vs self-employment:** - **Employees:** Class 1 NICs (above PT) - **Self-employed:** Class 4 NICs — 6% on profits £12,570–£50,270, 2% above (rates from 2024/25); Class 2 NICs were **abolished from April 2024** **Stop paying at State Pension age:** You stop paying NI from the week you reach State Pension age (**66** in 2026/27) — regardless of whether you continue working. **Employer NI:** Your employer also pays Class 1 employer NI at **15%** on your salary above the Secondary Threshold (**£5,000/year**). This is separate from your deduction and does not appear on your payslip. **NI record and State Pension:** Every year you pay NI (or receive NI credits) counts as a **qualifying year** toward your State Pension. You need **35 qualifying years** for the full new State Pension of **£241.30/week** in 2026/27.
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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.