National Insurance · 2026/27
UK National Insurance by Salary
National Insurance for 20 common salaries, plus historical rates by tax year.
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Frequently Asked Questions
What are the primary threshold and upper earnings limit for Class 1 employee National Insurance (NI) contributions in the UK?
The primary threshold for Class 1 employee NI is £12,570 per year, and the upper earnings limit is £50,270 per year.
How do employer NI contributions differ from employee NI contributions?
Employer NI is charged at 15% on earnings above the £5,000 secondary threshold, while employee NI is charged at 8% on earnings between £12,570 and £50,270 (then 2% above that).
What is the secondary threshold for employer National Insurance contributions?
The secondary threshold for employer National Insurance is £5,000 per year.
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Who pays which class of National Insurance — employees, employers, or self-employed individuals?
Employees pay Class 1 National Insurance on their earnings; employers pay a separate Class 1 employer contribution on top; self-employed people generally pay Class 4 National Insurance on their profits.
At what income levels are Class 4 self-employed National Insurance contributions applicable?
Class 4 self-employed NI applies to profits between £12,570 and £50,270 (at the main rate), with a further rate above £50,270.
How does paying Class 2 National Insurance affect my State Pension entitlements?
Class 2 has been abolished for most self-employed people from April 2024 — those with profits above the small profits threshold now get a qualifying year for the State Pension automatically, without needing to pay it. Those with profits below the threshold can still choose to pay Class 2 voluntarily to protect their State Pension record.
When do self-employed people no longer need to pay Class 2 NI contributions in the UK?
From April 2024, for most self-employed people.
What is the rate of National Insurance for earnings above the upper earnings limit under Class 1 employee NI?
2%.
Are there any changes to how National Insurance works for self-employed individuals from April 2024?
Yes — from April 2024, Class 2 National Insurance was abolished for most self-employed people.
How do National Insurance contributions relate to qualifying years for State Pension benefits?
National Insurance contributions (or credits) are the key factor in building up the qualifying years needed to be eligible for the State Pension.