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.
Sarah Jenkins, ACCA
Certified Chartered Accountant & Payroll Specialist
Sarah has over 12 years of experience in UK payroll, tax compliance, and personal finance calculations. All calculations are fully updated for the 2026/27 UK tax year.
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.