National Insurance is the same across England, Scotland, Wales and Northern Ireland — unlike Income Tax, it is not devolved.
Employer National Insurance (ENIC) 2026/27
On top of the employee NI above, employers pay Class 1 secondary National Insurance — often called ENIC (Employer's National Insurance Contributions). For 2026/27 the secondary rate is 15% on earnings above the Secondary Threshold of £5,000 a year, and eligible employers can offset up to £10,500 of it with the Employment Allowance. ENIC is a cost to the employer, not a deduction from your pay, but it is the figure a class 1 or employer National Insurance calculator is looking for, and it is why a pay rise costs an employer noticeably more than its headline amount.
Contribution
2026/27 rate
Threshold
Employee (primary) Class 1
8%, then 2% above the UEL
£12,570 / £50,270
Employer (secondary) Class 1 — ENIC
15%
£5,000
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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.
What is the employer National Insurance rate for 2026/27?
Employers pay Class 1 secondary NI at 15% on earnings above the £5,000 Secondary Threshold, with eligible employers able to offset up to £10,500 through the Employment Allowance. This is separate from, and on top of, the 8%/2% employee NI.
What does ENIC mean?
ENIC stands for Employer's National Insurance Contributions — the Class 1 secondary contribution an employer pays on your salary. It does not reduce your take-home pay, but employers count it in the total cost of employing you.