Tax
National Insurance Rates 2025/26 Quick Reference
Current NI rates and thresholds. Employee, employer, and self-employed National Insurance contributions — what you pay and when.
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2 min read
A quick reference to National Insurance rates and thresholds for 2025/26.
Employee NI (Class 1)
Rates 2025/26
| Earnings |
NI Rate |
| Below £12,570 |
0% |
| £12,570 - £50,270 |
8% |
| Above £50,270 |
2% |
Thresholds
| Threshold |
Weekly |
Annual |
| Lower Earnings Limit |
£123 |
£6,396 |
| Primary Threshold |
£242 |
£12,570 |
| Upper Earnings Limit |
£967 |
£50,270 |
What the Thresholds Mean
| Threshold |
Significance |
| Lower Earnings Limit |
Qualify for NI credits |
| Primary Threshold |
Start paying NI |
| Upper Earnings Limit |
Rate drops to 2% |
Employer NI (Class 1)
Rates 2025/26
| Earnings |
Employer Rate |
| Below £5,000 |
0% |
| Above £5,000 |
15% |
Employment Allowance
| Allowance |
Details |
| Amount |
£10,500 |
| For employers |
Reduces NI bill |
| Small business |
May pay no employer NI |
Self-Employed NI
Class 4 NI 2025/26
| Profits |
Rate |
| Below £12,570 |
0% |
| £12,570 - £50,270 |
6% |
| Above £50,270 |
2% |
Class 2 NI
| Status |
Details |
| 2024/25 onwards |
Abolished for most |
| No longer pay |
Separate Class 2 |
| Still get credits |
For State Pension |
NI Calculation Examples
Employee on £30,000
| Band |
Calculation |
NI |
| First £12,570 |
No NI |
£0 |
| £12,570-£30,000 |
£17,430 × 8% |
£1,394 |
| Total |
|
£1,394 |
Employee on £60,000
| Band |
Calculation |
NI |
| First £12,570 |
No NI |
£0 |
| £12,570-£50,270 |
£37,700 × 8% |
£3,016 |
| £50,270-£60,000 |
£9,730 × 2% |
£195 |
| Total |
|
£3,211 |
Self-Employed on £40,000 Profit
| Band |
Calculation |
NI |
| First £12,570 |
No NI |
£0 |
| £12,570-£40,000 |
£27,430 × 6% |
£1,646 |
| Total |
|
£1,646 |
Quick Lookup Table
Employee NI by Salary
| Salary |
Annual NI |
Monthly NI |
| £15,000 |
£194 |
£16 |
| £20,000 |
£594 |
£50 |
| £25,000 |
£994 |
£83 |
| £30,000 |
£1,394 |
£116 |
| £35,000 |
£1,794 |
£150 |
| £40,000 |
£2,194 |
£183 |
| £45,000 |
£2,594 |
£216 |
| £50,000 |
£2,994 |
£250 |
| £60,000 |
£3,194 |
£266 |
| £75,000 |
£3,494 |
£291 |
| £100,000 |
£3,994 |
£333 |
Combined Tax & NI
Total Deductions
| Salary |
Income Tax |
NI |
Total |
Net |
| £25,000 |
£2,486 |
£994 |
£3,480 |
£21,520 |
| £35,000 |
£4,486 |
£1,794 |
£6,280 |
£28,720 |
| £50,000 |
£7,486 |
£2,994 |
£10,480 |
£39,520 |
| £75,000 |
£17,486 |
£3,494 |
£20,980 |
£54,020 |
Marginal Rate Combined
| Earnings Level |
Tax |
NI |
Combined |
| Up to £12,570 |
0% |
0% |
0% |
| £12,570-£50,270 |
20% |
8% |
28% |
| £50,270-£100,000 |
40% |
2% |
42% |
| £100k-£125,140 |
60%* |
2% |
62%* |
| Above £125,140 |
45% |
2% |
47% |
*Due to Personal Allowance reduction
NI Credits
When You Get Credits
| Situation |
Credits Given |
| Child Benefit claimed |
Yes |
| Unemployed (JSA) |
Yes |
| Sick (ESA) |
Yes |
| Carer |
Yes |
| Earning £6,396-£12,570 |
Yes |
Why Credits Matter
| For |
Importance |
| State Pension |
Need 35 years |
| Qualifying years |
From NI paid or credits |
| Gaps |
May affect pension |
Special Cases
Multiple Jobs
| Situation |
How It Works |
| Two jobs |
NI calculated per job |
| Both above threshold |
Pay NI on each |
| May overpay |
Can reclaim |
Directors
| Director NI |
Calculation |
| Different method |
Annual earnings period |
| Not weekly/monthly |
To avoid manipulation |
| Situation |
NI |
| Under 16 |
None |
| 16 to State Pension age |
Normal rules |
| Over State Pension age |
None |
Summary
| Category |
2025/26 Main Rate |
| Employee |
8% |
| Self-employed |
6% |
| Employer |
15% |
| Key Thresholds |
Annual |
| Start paying |
£12,570 |
| Rate drops (employee) |
£50,270 |
| Rate drops (self-employed) |
£50,270 |
| Quick Reference |
Rate |
| £12,570-£50,270 (employee) |
8% |
| Above £50,270 (employee) |
2% |
| £12,570-£50,270 (self-employed) |
6% |
| Above £50,270 (self-employed) |
2% |