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National Insurance

The rates and thresholds for National Insurance Contributions for 2026/27 are:

Class: Monthly earnings Rate
Employer Class 1 above Secondary threshold £417/month 15%
Employee's class 1 £1048 to £4189 8%
Employee's additional class 1 Over £4189 2%
Self-employed class 2 (per week) N/A £3.65
Share fishermen class 2 (per week) N/A £4.30
Volunteer development workers class 2 N/A £6.45
Class 3 (per week) N/A £18.40
  Annual profit thresholds  
Self-employed class 2
Credit available if profits between £6,845 and £12,570
 
Self-employed class 4 £12,570 to £50,270 6%
Self-employed class 4 additional rate Over £50,270 2%

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