National Insurance 2026/27: Employee, Self-Employed and Voluntary Rates
Reviewed against the official guidance linked in this article. Rates and eligibility can change. Check the linked official sources for your circumstances. See our editorial policy.
Understand the current National Insurance rates, how pay periods affect deductions and when voluntary contributions may help.
Most employees below State Pension age pay National Insurance at 8% in the main earnings band and 2% above it. Employers pay a separate contribution. Self-employed people use different rules based on profits.
What employees pay in 2026/27
For the usual employee category, the weekly main band is above £242 up to £967. Monthly thresholds are £1,048 and £4,189. Employee contributions are 8% within that band and 2% above it.
Annual-equivalent thresholds of £12,570 and £50,270 are useful for estimates, but payroll usually calculates National Insurance separately for each pay period. Directors can have an annual earnings period. A bonus can therefore affect NI differently from an annual average.
Using annual thresholds, £35,000 produces (£35,000 − £12,570) × 8% = £1,794.40 of employee NI. At £60,000, the calculation is £37,700 × 8% plus £9,730 × 2% = £3,210.60. These are annual illustrations for a typical employee, without salary sacrifice or other adjustments.
See the official NI rates. Different category letters, State Pension age and some other circumstances change what is due.
Employer National Insurance
The standard employer rate is 15% above the secondary threshold, equivalent to £5,000 a year in 2026/27. Reliefs and Employment Allowance can affect the employer's actual bill.
Employer NI is a cost on top of your salary, not a deduction from your agreed gross pay. Some payslips display it for information. See HMRC's employer thresholds.
Self-employed contributions
For 2026/27:
| Contribution | Usual treatment |
|---|---|
| Class 4 | 6% on profits above £12,570 up to £50,270, then 2% above that |
| Class 2, profits at least £7,105 | Treated as paid to protect your NI record, without a Class 2 payment |
| Voluntary Class 2, eligible profits below £7,105 | £3.65 a week |
Class 4 is a payment on profits; it is not the contribution that itself creates State Pension entitlement. Check the Class 2 treatment and any credits instead. Special occupations and overseas circumstances can have different rules. See self-employed NI guidance.
Credits and voluntary contributions
You may build qualifying years through credits, including eligible periods of caring, unemployment or receiving certain benefits. Some credits are automatic; others must be claimed. Check the NI credits rules rather than assuming every absence from work is covered.
Voluntary Class 3 costs £18.40 a week in 2026/27, or £956.80 for an illustrative 52 weeks. Rates for particular missing years can differ. Paying for a gap does not always improve your pension. Check your forecast, your NI record and the voluntary contribution guidance first.
The number of years needed for the full State Pension depends on whether transitional rules apply. Read our State Pension guide before relying on a simple 35-year calculation.
Checking your payslip
Check the pay period, NI category and earnings used by payroll. Salary sacrifice can reduce NI-able pay, whereas an ordinary net pay or relief-at-source pension contribution normally does not. Ask payroll to explain a difference before treating an annual estimate as an exact payslip calculation.
Our salary calculator estimates employee deductions. It does not calculate a self-employed tax return or the value of voluntary NI payments.