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UK rules · ni.employee

Employee National Insurance

Class 1 primary thresholds and rates (category A).

Validated v1UKIn force 6 April 2026 to 5 April 2027
main rate8%
upper rate2%
primary threshold£12,570
upper earnings limit£50,270
“Primary threshold £242 per week £1,048 per month £12,570 per year | Upper earnings limit £967 per week £4,189 per month £50,270 per year | A 0% 8% 2%”

Source: HMRC: www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 · checked 6 October 2026 · page last updated 31 August 2026

Category letter A.

Version history

No changes have been published since the dataset was first verified.