National Insurance for employees 2026/27
Reviewed by ClearPayslip editorial teamUpdated on Methodology
Short answer
In 2026/27 employees pay Class 1 National Insurance of 8% on earnings between £12,570 and £50,270 a year (£242 to £967 a week) and 2% on earnings above £50,270. The most you pay at 8% is £3,016 a year.
Key facts
- Primary Threshold:£12,570 a year, £1,048 a month, £242 a week.
- Upper Earnings Limit:£50,270 a year, £4,189 a month, £967 a week.
- Main rate 8%; rate above the Upper Earnings Limit 2%.
- Maximum at the main rate:£3,016 a year.
| Earnings | Year | Month | Week | Employee rate |
|---|---|---|---|---|
| Below the Primary Threshold | up to £12,570 | up to £1,048 | up to £242 | 0% |
| Primary Threshold to Upper Earnings Limit | £12,570 – £50,270 | £1,048 – £4,189 | £242 – £967 | 8% |
| Above the Upper Earnings Limit | over £50,270 | over £4,189 | over £967 | 2% |
How much National Insurance you pay by salary
| Salary | National Insurance (year) | Per month | Share of salary |
|---|---|---|---|
| £15,000 | £194.40 | £16.20 | 1.30% |
| £20,000 | £594.40 | £49.53 | 2.97% |
| £25,000 | £994.40 | £82.87 | 3.98% |
| £30,000 | £1,394.40 | £116.20 | 4.65% |
| £40,000 | £2,194.40 | £182.87 | 5.49% |
| £50,000 | £2,994.40 | £249.53 | 5.99% |
| £60,000 | £3,210.60 | £267.55 | 5.35% |
| £80,000 | £3,610.60 | £300.88 | 4.51% |
| £100,000 | £4,010.60 | £334.22 | 4.01% |
| £150,000 | £5,010.60 | £417.55 | 3.34% |
Things to know
- National Insurance is the same in England, Scotland, Wales and Northern Ireland.
- It is calculated on each pay period separately, not on your annual salary, so a bonus month can cost more than the annual figure suggests.
- You stop paying employee National Insurance once you reach State Pension age.
- Salary sacrifice reduces your earnings for National Insurance; contributions to a net pay or relief-at-source pension do not.
Frequently asked questions
What is the National Insurance rate for 2026/27?
8% for employees on earnings between £12,570 and £50,270 a year, and 2% above £50,270.
Is there a maximum National Insurance contribution?
Not overall: the 2% rate has no cap. The 8% part is capped at £3,016 a year because it stops at the £50,270 Upper Earnings Limit.
Why is my National Insurance higher in some months?
Employees pay National Insurance per pay period. If one month includes a bonus or overtime, more of it falls into the 8% band for that month; it is not reclaimed later.