UK rules · ni.employer
Employer National Insurance
Class 1 secondary threshold and rate (category A).
Validated v1UKIn force 6 April 2026 to 5 April 2027
| rate | 15% |
| secondary threshold | £5,000 |
“Secondary threshold £96 per week £417 per month £5,000 per year | A 15% 15% 15% 15%”
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.