National Insurance Rates 2025/26
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Complete guide to UK National Insurance contributions for employees, employers, and the self-employed in the 2025/26 tax year.
Key NI Rates 2025/26
Employee Rate
8%
£12,570-£50,270
Above Upper Limit
2%
Over £50,270
Employer Rate
15%
Above £5,000
Self-Employed
6%
£12,570-£50,270
Significant Employer NI Changes in 2025/26
From April 2025, employer National Insurance increased from 13.8% to 15%, and the threshold dropped from £9,100 to £5,000. This represents a substantial increase in employment costs for businesses.
Employee National Insurance (Class 1)
If you're employed, you pay Class 1 National Insurance on your earnings above the Primary Threshold. Your employer deducts this from your pay automatically.
| Threshold | Annual Amount | Weekly Amount | NI Rate |
|---|---|---|---|
| Lower Earnings Limit (LEL) | £6,500.00 | £125/week | 0% |
| Primary Threshold (PT) | £12,570.00 | £242/week | 8% |
| Upper Earnings Limit (UEL) | £50,270.00 | £967/week | 2% |
Employer National Insurance
Employers pay National Insurance on employees' earnings above the Secondary Threshold. From April 2025, the threshold dropped significantly and the rate increased.
| Threshold | 2025/26 | 2024/25 | Change |
|---|---|---|---|
| Secondary Threshold | £5,000.00/year | £9,100.00/year | -£4,100 |
| Employer NI Rate | 15% | 13.8% | +1.2% |
Employers can claim the Employment Allowance to offset up to £10,500 of employer NI (increased from £5,000 in 2024/25).
Calculate Your Take-Home Pay
Use our free calculator to see exactly how much National Insurance and income tax you'll pay based on your salary.
Open Income Tax CalculatorSelf-Employed National Insurance (Class 4)
If you're self-employed, you pay Class 4 NI on your taxable profits. Class 2 NI was abolished from April 2024, simplifying the system.
| Profit Band | NI Rate |
|---|---|
| Below £12,570 | 0% |
| £12,570 to £50,270 | 6% |
| Above £50,270 | 2% |
Example: Employee NI Calculation
Scenario: You earn a salary of £50,000 per year.
| Earnings below Primary Threshold | £12,570 × 0% = £0 |
| Earnings between PT and UEL | £37,430 × 8% = £2,994.40 |
| Total Employee NI | £2,994.40/year |
| Monthly Deduction | £249.53/month |
Frequently Asked Questions
What are the National Insurance rates for 2025/26?
For employees in 2025/26: Class 1 NI is 8% on earnings between £12,570 and £50,270, and 2% above £50,270. Employer NI is 15% on earnings above £5,000.
What is the NI Primary Threshold for 2025/26?
The Primary Threshold for 2025/26 is £12,570 per year (£1,048 per month). You start paying employee National Insurance when you earn above this amount.
What changed for employers in 2025/26?
Employer NI increased from 13.8% to 15%, and the threshold dropped from £9,100 to £5,000. This significantly increases employment costs for businesses.
How much NI do self-employed people pay?
Self-employed people pay Class 4 NI at 6% on profits between £12,570 and £50,270, and 2% on profits above £50,270. Class 2 NI was abolished from April 2024.
Is National Insurance the same as income tax?
No, National Insurance is a separate contribution that funds state benefits like the State Pension and NHS. Unlike income tax, NI is only paid on earnings from employment or self-employment.