Employee and Employer National Insurance
What employees pay in Class 1 National Insurance on their wages, the thresholds where it starts and falls, and what employers pay on top.
Employee main rate
8%
Paid on earnings between the Primary Threshold and the Upper Earnings Limit, for most employees (category A).
GOV.UK — HMRC · checked 30 Sep 2026
Primary Threshold (yearly)
£12,570
Employees pay no National Insurance on earnings up to this level. The weekly equivalent is £242.
GOV.UK — HMRC · checked 30 Sep 2026
Upper Earnings Limit (yearly)
£50,270
Above this, the employee rate drops to 2%. The weekly equivalent is £967.
GOV.UK — HMRC · checked 30 Sep 2026
Lower Earnings Limit (weekly)
£129
Earning at least this much a week builds entitlement to the State Pension and some benefits, even though no National Insurance is paid until the Primary Threshold.
GOV.UK — HMRC · checked 30 Sep 2026
Employer rate
15%
Paid by employers on earnings above the Secondary Threshold, with no upper limit.
GOV.UK — HMRC · checked 30 Sep 2026
Secondary Threshold (yearly)
£5,000
Employers start paying National Insurance on an employee's earnings above this level. The weekly equivalent is £96.
GOV.UK — HMRC · checked 30 Sep 2026
Employee National Insurance at different salaries
The yearly Class 1 National Insurance deducted from a salary at this year's rates.
| Salary | National Insurance |
|---|---|
| £20,000 | £594 |
| £30,000 | £1,394 |
| £45,000 | £2,594 |
| £60,000 | £3,211 |
| £100,000 | £4,011 |
Category A employee, paid evenly through the year. Worked out on yearly figures, so payslip amounts can differ slightly.