National Insurance rates for 2027/28 — covering employees, employers, and the self-employed.
Last reviewed: May 2026. The rates below reflect the confirmed position. Any changes announced in the autumn 2026 Budget will be updated here.
Employee National Insurance — 2027/28 (Class 1 Primary)
| Earnings | NI rate |
|---|---|
| Up to £12,570 (primary threshold) | 0% |
| £12,571 – £50,270 (upper earnings limit) | 8% |
| Over £50,270 | 2% |
Annual NI by salary (employee):
| Annual salary | Annual employee NI |
|---|---|
| £20,000 | £596 |
| £30,000 | £1,396 |
| £40,000 | £2,196 |
| £50,270 | £3,016 |
| £60,000 | £3,211 |
| £80,000 | £3,611 |
Employer National Insurance — 2027/28 (Class 1 Secondary)
| Earnings per employee | Employer NI rate |
|---|---|
| Up to £5,000 (secondary threshold) | 0% |
| Over £5,000 | 15% |
Employment Allowance: Eligible employers can offset up to £10,500/year of employer NI liability. Not available to single-director companies or employers whose NI bill exceeded £100,000 in the previous year.
Annual employer NI cost per employee (examples):
| Annual salary | Annual employer NI | Net after EA (if eligible) |
|---|---|---|
| £25,000 | £3,000 | £0 (covered by EA) |
| £35,000 | £4,500 | £0 or partial |
| £50,000 | £6,750 | Variable |
| £70,000 | £9,750 | Not fully covered |
Self-Employed National Insurance — 2027/28
Class 4 (on trading profits)
| Profits | Class 4 rate |
|---|---|
| Up to £12,570 | 0% |
| £12,571 – £50,270 | 6% |
| Over £50,270 | 2% |
Class 2
Class 2 NI (flat weekly rate) was effectively abolished for most self-employed people from April 2024. NI credits for state benefits are now built through Class 4 contributions only. Voluntary Class 2 payments may still be available in some circumstances — check with HMRC.
Class 3 (Voluntary — filling NI gaps)
Voluntary Class 3 rate: £17.45/week (2026/27 rate — 2027/28 rate to be confirmed). Useful for filling gaps in your NI record to qualify for the full State Pension.
Year-on-Year Comparison
| Rate | 2022/23 | 2023/24 | 2024/25 | 2025/26 | 2026/27 | 2027/28 |
|---|---|---|---|---|---|---|
| Employee (main) | 12% | 10% | 8% | 8% | 8% | 8% |
| Employee (upper) | 2% | 2% | 2% | 2% | 2% | 2% |
| Employer | 13.8% | 13.8% | 13.8% | 15% | 15% | 15% |
| Self-employed (main) | 9.73% | 8% | 6% | 6% | 6% | 6% |
NI and Your State Pension
National Insurance contributions build entitlement to the State Pension and other contributory benefits. For 2027/28:
- Full new State Pension: Requires 35 qualifying years of NI contributions or credits
- Minimum State Pension entitlement: Requires at least 10 qualifying years
- A qualifying year is any tax year in which you earn above the lower earnings limit (£6,396 in 2026/27) from employment, or pay Class 4 NI as self-employed, or receive NI credits (e.g. for caring, unemployment, or child benefit)
Filling gaps in your NI record: You can pay voluntary Class 3 NI to fill gaps from the past 6 years. Extended transitional arrangements allowed filling gaps back to 2006/07 at a discounted rate — this deadline closed in April 2025. Check your State Pension forecast at gov.uk/check-state-pension.