National Insurance · 2026/27
National Insurance in 2026/27 by Salary — UK Calculator
Pick a salary to see exactly how much employee Class 1 NI you paid in the 2026/27tax 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 2026/27
2026/27 leaves employee NI entirely unchanged: main rate 8% (PT £12,570 to UEL £50,270) and 2% above the UEL. Both the employer secondary threshold (£5,000) and rate (15%) remain as set in April 2025. No National Insurance changes announced for this year.
2026/27 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
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Other years
Related
Disclaimer: Figures are Class 1 employee NI for standard category A using the published 2026/27 HMRC thresholds. Self-employed (Class 4) and company directors have different rules.