Overview
National Insurance contributions are scaled to earnings and help fund the State Pension, the NHS and other benefits. Employees and the self-employed usually pay them, and employers pay their own contributions on top of wages.
Class 1: employees
Employees pay Class 1 from age 16 once earnings are high enough, stopping at State Pension age.
| Weekly earnings | 2026/27 rate | 2025/26 rate |
|---|---|---|
| Up to £242 | Nil | Nil |
| £242.01 – £967 | 8% | 8% |
| Over £967 | 2% | 2% |
Class 1: employers
Employers pay no NIC on pay up to £967 a week for employees under 21, apprentices under 25 and veterans in their first 12 months of civilian employment.
| Weekly earnings | 2026/27 rate | 2025/26 rate |
|---|---|---|
| Up to £96 | Nil | Nil |
| Over £96 | 15% | 15% |
- Class 1A: 15% on nearly all taxable benefits, and on certain termination and sporting testimonial payments above £30,000.
- Class 1B: 15% on taxable PAYE Settlement Agreements.
Classes 2 and 4: self-employed
Since 6 April 2024, Class 2 is no longer compulsory but can be paid voluntarily.
| Class 2 | 2026/27 | 2025/26 |
|---|---|---|
| Flat rate per week | £3.65 | £3.50 |
| Small Profits Threshold (per year) | £7,105 | £6,845 |
| Class 4 annual profits | 2026/27 rate | 2025/26 rate |
|---|---|---|
| Up to £12,570 | Nil | Nil |
| £12,570.01 – £50,270 | 6% | 6% |
| Over £50,270 | 2% | 2% |
Class 3: voluntary
A full State Pension generally needs 35 qualifying years. Class 3 voluntary contributions can fill gaps in your record. The flat rate is £18.40 a week for 2026/27 (£17.75 for 2025/26).
Frequently Asked Questions
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Who Pays National Insurance?
Most employees, self-employed people and employers pay National Insurance, once their earnings or profits pass set thresholds. Contributions are scaled to earnings and help fund the State Pension, the NHS and other benefits. Employees pay Class 1 from age 16 until State Pension age, while employers pay their own contributions on top of wages. We can help you work out which classes apply to you or your business.
Can I Pay Voluntary National Insurance?
Yes. Class 3 voluntary contributions can fill gaps in your record and protect your State Pension. The flat rate is £18.40 a week for 2026/27 (£17.75 for 2025/26). A full State Pension generally needs 35 qualifying years, so it is worth checking whether paying voluntarily would benefit you. We can help you review your record before you decide.
How Do I Check my National Insurance Record?
Log in to your HMRC Personal Tax Account to see your contributions and any gaps. Checking your record regularly helps you spot missing years early, while there is still time to fill them if it makes sense. If you find something that looks wrong, we can help you raise it with HMRC.
What are the Employee National Insurance Rates for 2026/27?
Employees pay Class 1 National Insurance based on weekly earnings. There is no charge on earnings up to £242 a week, 8% on earnings from £242.01 to £967, and 2% on earnings above £967. The same rates applied in 2025/26. Employers deduct this through payroll, so employees do not usually need to pay it separately.
How Much National Insurance do Employers Pay?
Employers pay Class 1 National Insurance at 15% on employee earnings above £96 a week, with nothing due on earnings up to that level. Employers pay no NIC on pay up to £967 a week for employees under 21, apprentices under 25 and veterans in their first 12 months of civilian employment. We can make sure your payroll applies the right rates and any reliefs you are entitled to.
What are Class 1A and Class 1B National Insurance?
Class 1A is paid by employers at 15% on nearly all taxable benefits provided to employees, and on certain termination and sporting testimonial payments above £30,000. Class 1B is also 15% and is paid on taxable items covered by a PAYE Settlement Agreement. Both are employer-only charges. We can calculate them as part of your year-end reporting.
What National Insurance do Self-Employed People Pay?
Self-employed people usually pay Class 4 contributions on their annual profits: nothing up to £12,570, 6% on profits from £12,570.01 to £50,270, and 2% on profits above that. Since 6 April 2024, Class 2 is no longer compulsory but can be paid voluntarily at £3.65 a week for 2026/27, with a Small Profits Threshold of £7,105 a year. We can calculate your liability as part of your Self Assessment return.
How Many Years of National Insurance do I Need for a Full State Pension?
A full State Pension generally needs 35 qualifying years of National Insurance contributions. If you have gaps in your record, Class 3 voluntary contributions may help to fill them. Checking your record early gives you more options. We can review your position and help you decide whether to pay voluntary contributions.