National Insurance Rates & Thresholds (2026/27)

Class 1 National Insurance contributions are paid by employees to qualify for certain state benefits and the State Pension. Here are the rates for 2026/27.

Class 1 Employee Rates

For the 2026/27 tax year, employees pay National Insurance on their earnings as follows:

  • 0% on earnings up to £12,570 per year (£1,048 per month).
  • 8% on earnings between £12,570 and £50,270 per year (£4,189 per month).
  • 2% on any earnings above £50,270 per year.

Impact on Take-Home Pay

Because the Primary Threshold aligns with the Personal Allowance at £12,570, you pay zero Income Tax and zero National Insurance on your first £12,570 of earnings.

Financial & Tax Guidance Disclaimer

UKSalaryCalculate.co.uk provides estimated take-home pay and tax deductions based on standard UK tax codes (e.g., 1257L) and HMRC allowances for the 2026/27 tax year. This tool is designed for general guidance only and does not constitute professional financial, legal, or tax advice. Always consult a certified accountant or HMRC directly for your specific tax affairs.