National Insurance
UK NI rates and thresholds for 2025/26
National Insurance Rates 2025/26
Employee National Insurance contributions for 2025/26:
- Primary Threshold: £12,570 per year — you start paying NI above this.
- Main Rate (8%): On earnings between £12,570 and £50,270.
- Higher Rate (2%): On earnings above £50,270.
Use the full salary calculator to see your NI contributions alongside income tax, pension and student loan deductions.