National Insurance bands 2026/27
rates verified 24 Jul 2026 · next refresh after Autumn Statement
Direct answer
For 2026/27, employee Class 1 NI is 8% on weekly earnings between £242 and £967, then 2% above. Self-employed Class 4 NI is 6% on profits £12,570 to £50,270, then 2% above. Class 2 voluntary NI is £3.65 per week103.
Class 1 (employees) 2026/27
| Band | Threshold | Rate |
|---|---|---|
| Primary threshold (annual) | £12,570 | – |
| Main band | £12,570 – £50,270 | 8% |
| Upper earnings | Above £50,270 | 2% |
| Employer (secondary) | Above £5,000 | 15% |
Class 4 (self-employed) 2026/27
| Band | Profit range | Rate |
|---|---|---|
| Below lower profits limit | Up to £12,570 | 0% |
| Main band | £12,570 – £50,270 | 6% |
| Upper band | Above £50,270 | 2% |
| Class 2 voluntary | Per week | £3.65 |
When rates last changed
The employee main rate dropped from 12% to 10% (6 Jan 2024), then to 8% (6 Apr 2024). Class 4 dropped from 9% to 6% on 6 Apr 2024. Class 2 became voluntary above the Small Profits Threshold on 6 Apr 2024. Rates have held since.