Resource Centre
National Insurance
Class 1 thresholds |
2026/27 |
2025/26 |
2024/25 |
| Lower earnings limit (LEL) | £6,708 | £6,500 | £6,396 |
| Primary threshold (PT) | £12,570 | £12,570 | £12,570 |
| Secondary threshold (ST) | £5,000 | £5,000 | £9,100 |
| Upper earnings limit (UEL) | £50,270 | £50,270 | £50,270 |
| Upper secondary threshold (UST) for under-21s | £50,270 | £50,270 | £50,270 |
| Apprentice upper secondary threshold (AUST) for under-25s | £50,270 | £50,270 | £50,270 |
| Freeport upper secondary threshold | £25,000 | £25,000 | £25,000 |
| Investment zone upper secondary threshold | £25,000 | £25,000 | £25,000 |
| Veteran upper secondary threshold (VUST) | £50,270 | £50,270 | £50,270 |
| Employment allowance (per eligible employer) | £10,500 | £10,500 | £5,000 |
Employee's (primary) class 1 contribution rates |
2026/27 |
2025/26 |
2024/25 |
| Below lower earnings limit (LEL) | N/A | N/A | N/A |
| Lower earnings limit (LEL) to primary threshold (PT) | 0% | 0% | 0% |
| Primary threshold (PT) to upper earnings limit (UEL) | 8% | 8% | 10% |
| Above upper earnings limit (UEL) | 2% | 2% | 2% |
Employee's (primary) class 1 contribution rates for married woman's' reduced rate |
2026/27 |
2025/26 |
2024/25 |
| Below lower earnings limit (LEL) | N/A | N/A | N/A |
| Lower earnings limit (LEL) to primary threshold (PT) | 0.00% | 0.00% | 0.00% |
| Primary threshold (PT) to upper earnings limit (UEL) | 1.85% | 1.85% | 3.85% |
| Above upper earnings limit (UEL) | 2.00% | 2.00% | 2.00% |
Employer's (secondary) class 1 contribution rates |
2026/27 |
2025/26 |
2024/25 |
| Below secondary threshold (ST) | 0.00% | 0.00% | 0.00% |
| Above secondary threshold (ST) | 15.00% | 15.00% | 13.80% |
Employer's (secondary) class 1 contribution rates for employees under-21 |
2026/27 |
2025/26 |
2024/25 |
| Below upper secondary threshold (UST) | 0.00% | 0.00% | 0.00% |
| Above upper secondary threshold (UST) | 15.00% | 15.00% | 13.80% |
Employer's (secondary) class 1 contribution rates for apprentices under-25 |
2026/27 |
2025/26 |
2024/25 |
| Below apprentice upper secondary threshold (AUST) | 0.00% | 0.00% | 0.00% |
| Above apprentice upper secondary threshold (AUST) | 15.00% | 15.00% | 13.80% |
Employer's (secondary) class 1 contribution rates for eligible employers in freeports |
2026/27 |
2025/26 |
2024/25 |
| Below freeports upper secondary threshold | 0.00% | 0.00% | 0.00% |
| Above freeports upper secondary threshold | 15.00% | 15.00% | 13.80% |
Employer's (secondary) class 1 contribution rates for eligible employers in investment zones |
2026/27 |
2025/26 |
2024/25 |
| Below investment zone upper secondary threshold | 0.00% | 0.00% | 0.00% |
| Above investment zone upper secondary threshold | 15.00% | 15.00% | 13.80% |
Employer's (secondary) class 1 contribution rates for qualifying veterans |
2026/27 |
2025/26 |
2024/25 |
| Below veteran upper secondary threshold (VUST) | 0.00% | 0.00% | 0.00% |
| Above veteran upper secondary threshold (VUST) | 15.00% | 15.00% | 13.80% |
Class 1 benefit in kind contributions (percentage of benefit value) |
2026/27 |
2025/26 |
2024/25 |
| Class 1A on non-monetary benefits and termination awards above £30,000 | 15.00% | 15.00% | 13.80% |
| Class 1B on PAYE settlement agreements | 15.00% | 15.00% | 13.80% |
Self-employed class 2 National Insurance
Class 2 thresholds |
2026/27 |
2025/26 |
2024/25 |
| Small profits threshold (SPT) | £7,105 | £6,845 | £6,725 |
| Lower profits threshold (LPT) | £12,570 | £12,570 | N/A |
Class 2 contribution rates (per week) |
2026/27 |
2025/26 |
2024/25 |
| Voluntary contributions below small profits threshold (SPT) | £3.65 | £3.50 | £3.45 |
| Small profits threshold (SPT) to lower profits threshold (LPT) | £0.00 | £0.00 | N/A |
| Above lower profits threshold (LPT) | £0.00 | £0.00 | N/A |
| Special rate for share fisherman | £4.30 | £4.15 | £4.10 |
| Special rate for volunteer development workers | £6.45 | £6.25 | £6.15 |
Voluntary class 3 National Insurance
Class 3 contribution rates (per week) |
2026/27 |
2025/26 |
2024/25 |
| Voluntary contributions | £18.40 | £17.75 | £17.45 |
Self-employed class 4 National Insurance
Class 4 thresholds |
2026/27 |
2025/26 |
2024/25 |
| Lower profits limit (LPL) | £12,570 | £12,570 | £12,570 |
| Upper profits limit (UPL) | £50,270 | £50,270 | £50,270 |
Class 4 contribution rates |
2026/27 |
2025/26 |
2024/25 |
| Below lower profits limit (LPL) | 0% | 0% | 0% |
| Lower profits limit (LPL) to upper profits limit (UPL) | 6% | 6% | 8% |
| Above upper profits limit (UPL) | 2% | 2% | 2% |