UK NI rates 2026/27: employees pay 8% on £12,570–£50,270 (2% above). Employers pay 15% above £5,000. Full threshold tables and salary examples.
Calculate your exact employer ni figures instantly
Open calculatorUK NI Rates 2026/27 — Quick Answer
Employee: 8% | Employer: 15%
Employees pay 8% on earnings £12,570–£50,270 (2% above £50,270). Employers pay 15% on each employee’s earnings above £5,000. Both rates unchanged from 2025/26.
| NI Class | Who Pays | Rate | Earnings Band |
|---|---|---|---|
| Class 1 Employee | Employee | 8% | £12,570–£50,270 |
| Class 1 Employee | Employee | 2% | Above £50,270 |
| Class 1 Employer | Employer | 15% | Above £5,000 |
| Class 1A Employer | Employer | 15% | Benefits in kind |
Ready to calculate? Get your exact employer ni figures.
Open calculatorEmployees pay Class 1 NI through PAYE on their earnings. The rate depends on which band their pay falls into — there is no NI on earnings below the Primary Threshold.
| Threshold | Annual | Monthly | Weekly |
|---|---|---|---|
| Lower Earnings Limit (LEL) — NI credits, no charge | £6,396 | £533 | £123 |
| Primary Threshold (PT) — NI starts here | £12,570 | £1,048 | £242 |
| Upper Earnings Limit (UEL) — rate drops above here | £50,270 | £4,189 | £967 |
| Earnings Band | Rate |
|---|---|
| Below £6,396 (below LEL) | 0% — no NI, no credits |
| £6,396–£12,570 (LEL to PT) | 0% — earns NI credits, no charge |
| £12,570–£50,270 (PT to UEL) | 8% |
| Above £50,270 (above UEL) | 2% |
| Annual Salary | Employee NI (year) | Employee NI (month) |
|---|---|---|
| £15,000 | £194 | £16 |
| £20,000 | £594 | £50 |
| £25,000 | £994 | £83 |
| £30,000 | £1,394 | £116 |
| £35,000 | £1,794 | £150 |
| £40,000 | £2,194 | £183 |
| £50,000 | £2,994 | £250 |
| £60,000 | £3,211 | £268 |
At £60,000 the 8% rate applies on £12,570–£50,270 (£3,016), then 2% on the remaining £9,730 above the upper limit (£195).
Employers pay Class 1 NI on top of gross salary — it is not deducted from the employee's pay. It applies on each employee's earnings above the Secondary Threshold of £5,000 per year.
| Threshold | Annual | Monthly | Weekly |
|---|---|---|---|
| Secondary Threshold (ST) — standard employees | £5,000 | £417 | £96 |
| Upper Secondary Threshold (UST) — under-21 / apprentice under-25 | £50,270 | £4,189 | £967 |
| Employee Category | NI-Free Up To | Rate Above Threshold |
|---|---|---|
| Standard (age 21 and over) | £5,000 | 15% |
| Under 21 | £50,270 | 15% on earnings above £50,270 only |
| Apprentice under 25 | £50,270 | 15% on earnings above £50,270 only |
| Annual Salary | Employer NI (year) | Employer NI (month) |
|---|---|---|
| £15,000 | £1,500 | £125 |
| £20,000 | £2,250 | £188 |
| £25,000 | £3,000 | £250 |
| £30,000 | £3,750 | £313 |
| £35,000 | £4,500 | £375 |
| £40,000 | £5,250 | £438 |
| £50,000 | £6,750 | £563 |
| £60,000 | £8,250 | £688 |
What changed in April 2025
Rate: 13.8% → 15%
Threshold: £9,100/year → £5,000/year — more pay is now NI-able
£30k salary: Old cost £2,883 → New cost £3,750 (+£867/year). On 10 employees that’s +£8,670 extra per year.
Employees pay 8% NI on earnings between £12,570 and £50,270, and 2% above £50,270. Employers pay 15% on each employee's earnings above £5,000. Both rates are unchanged from 2025/26.
On a £30,000 salary, employee NI is £1,394 per year (£116/month). You pay 8% on earnings between £12,570 and £50,270, and 2% above. No NI is due below the £12,570 Primary Threshold.
Employers pay 15% on each employee's earnings above £5,000 per year. On a £30,000 salary, employer NI is £3,750/year. Under-21s and apprentices under 25 attract 0% employer NI on most earnings.
The employee Primary Threshold is £12,570/year — NI starts above this. The employer Secondary Threshold is £5,000/year. The Upper Earnings Limit, where employee NI drops from 8% to 2%, is £50,270.
Employee NI is £1,394/year and employer NI is £3,750/year. Combined NI is £5,144/year. Employer NI is paid on top of salary — it is not deducted from the employee's pay.
All rates in one printable card: NMW, employer NI, SSP, pension thresholds.