National Insurance · 2025/26
National Insurance in 2025/26 by Salary — UK Calculator
Pick a salary to see exactly how much employee Class 1 NI you paid in the 2025/26tax year, with a band-by-band breakdown using that year's Primary Threshold (£12,570) and Upper Earnings Limit (£50,270).
What was different about 2025/26
The 2025/26 tax year holds employee NI rates steady (8% main, 2% upper) but lands a major employer-side change: the secondary threshold drops to £5,000 and the employer NI rate rises to 15% — significantly raising the cost of employment, especially for lower-paid roles.
2025/26 Class 1 employee rates
Primary Threshold (PT)
£12,570 / year
Upper Earnings Limit (UEL)
£50,270 / year
Main rate (PT → UEL)
8%
Upper rate (above UEL)
2%
Employer (secondary) rate
15% above £5,000
Pick a salary
Other years
Related
Disclaimer: Figures are Class 1 employee NI for standard category A using the published 2025/26 HMRC thresholds. Self-employed (Class 4) and company directors have different rules.