Tax
National Insurance Rates
Current employee Class 1 National Insurance thresholds and rates, with the main employer rate for reference.
Employee main rate
8%
Between the Primary Threshold and Upper Earnings Limit
Employee upper rate
2%
Above the Upper Earnings Limit
Employer main rate
15%
Above the Secondary Threshold for standard employees
Main Class 1 thresholds — 2026/27
| Threshold | Weekly | Monthly |
|---|---|---|
| Lower Earnings Limit | £129 | £559 |
| Primary Threshold | £242 | £1,048 |
| Upper Earnings Limit | £967 | £4,189 |
| Secondary Threshold | £96 | £417 |
Employee Class 1 contributions
For most employees, Class 1 National Insurance uses a main rate between the Primary Threshold and Upper Earnings Limit and a lower rate above the Upper Earnings Limit. The current rates are shown above.
Other classes and categories
Different rules apply to self-employed people, voluntary contributions, directors and employees in certain National Insurance categories. Use the official HMRC guidance for those cases.
Official source
HM Revenue & CustomsPeriod: 6 April 2026 to 5 April 2027
Last data update: 07 October 2026