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National Insurance Thresholds 2026/27
| Band | Rate |
|---|---|
| £0 – £12,570 (Primary Threshold) | 0% |
| £12,571 – £50,270 (Upper Earnings Limit) | 8% |
| Above £50,270 | 2% |
National Insurance is the same across England, Scotland, Wales and Northern Ireland — unlike Income Tax, it is not devolved.
Running Payroll for Your Business?
This calculator is built for individuals checking their own numbers. If you're running payroll for a team, a dedicated platform automates this calculation for every employee, every pay run.
- Small business, first hire: set up PAYE and auto-enrolment correctly from day one.
- Growing team: automate payslips, RTI submissions and pension contributions.
- Multiple pay rates or contractors: handle mixed PAYE/self-employed workforces in one place.
- Switching from spreadsheets: reduce manual errors on tax code changes and NI category switches.
Cloud payroll platforms like Xero, QuickBooks and BrightPay handle Income Tax, NI, student loan and pension deductions automatically.
Compare Payroll Software →Transparency & Methodology
Methodology & Sources
Figures are public HMRC/gov.scot/DWP rates. For your exact position, use gov.uk/estimate-income-tax.
Not Tax or Legal Advice
Information only. Consult the Chartered Institute of Taxation or an adviser via the FCA Register.
Open Source
Formulas are public. Inspect on GitHub.
Frequently Asked Questions
What is the National Insurance Primary Threshold for 2026/27?
£12,570 per year (£242/week) — you start paying employee NI once your earnings exceed this, matching the Income Tax Personal Allowance.
What is the National Insurance rate above £50,270?
2% on all earnings above the Upper Earnings Limit of £50,270, down from 8% below that threshold.
Is National Insurance different in Scotland?
No — National Insurance rates and thresholds are set UK-wide by Westminster and are identical in Scotland, England, Wales and Northern Ireland. Only Income Tax bands differ by nation.
Does NI stop at State Pension age?
Yes — once you reach State Pension age, you stop paying employee National Insurance even if you continue working, though Income Tax still applies.