Question 1

What are the NI rates for 2026/27?

Accepted Answer

2026/27 NI rates: Employees pay 8% on earnings between £12,570-£50,270, then 2% above £50,270. Self-employed pay 6% Class 4 on profits £12,570-£50,270, then 2% above. Thresholds frozen until April 2028.

Question 2

What is the NI threshold?

Accepted Answer

The NI Primary Threshold is £12,570 per year (£242/week, £1,048/month). You don't pay NI on earnings below this. It's aligned with the income tax personal allowance since 2022.

UK National Insurance Calculator 2026/27

Income Details