Overview
National Insurance contributions are scaled to earnings and help fund the State Pension, the NHS and other benefits. Employees and the self-employed usually pay them, and employers pay their own contributions on top of wages.
Class 1: employees
Employees pay Class 1 from age 16 once earnings are high enough, stopping at State Pension age.
| Weekly earnings | 2026/27 rate | 2025/26 rate |
|---|---|---|
| Up to £242 | Nil | Nil |
| £242.01 – £967 | 8% | 8% |
| Over £967 | 2% | 2% |
Class 1: employers
Employers pay no NIC on pay up to £967 a week for employees under 21, apprentices under 25 and veterans in their first 12 months of civilian employment.
| Weekly earnings | 2026/27 rate | 2025/26 rate |
|---|---|---|
| Up to £96 | Nil | Nil |
| Over £96 | 15% | 15% |
- Class 1A: 15% on nearly all taxable benefits, and on certain termination and sporting testimonial payments above £30,000.
- Class 1B: 15% on taxable PAYE Settlement Agreements.
Classes 2 and 4: self-employed
Since 6 April 2024, Class 2 is no longer compulsory but can be paid voluntarily.
| Class 2 | 2026/27 | 2025/26 |
|---|---|---|
| Flat rate per week | £3.65 | £3.50 |
| Small Profits Threshold (per year) | £7,105 | £6,845 |
| Class 4 annual profits | 2026/27 rate | 2025/26 rate |
|---|---|---|
| Up to £12,570 | Nil | Nil |
| £12,570.01 – £50,270 | 6% | 6% |
| Over £50,270 | 2% | 2% |
Class 3: voluntary
A full State Pension generally needs 35 qualifying years. Class 3 voluntary contributions can fill gaps in your record. The flat rate is £18.40 a week for 2026/27 (£17.75 for 2025/26).
FAQs
Frequently asked questions
Who pays National Insurance?
Most employees, self-employed people and employers, once earnings or profits pass set thresholds.
Can I pay voluntary National Insurance?
Yes. Class 3 contributions can fill gaps and protect your State Pension.
How do I check my National Insurance record?
Log in to your HMRC Personal Tax Account to see your contributions and any gaps.