National Insurance for employees in 2026/27: rates, bands and what it counts towards
Published · 4 min read · Figures checked . UK rules and rates change, so check the official sources below before you act.
National Insurance is a payment taken from most workers' pay. This guide explains the 2026/27 weekly and monthly bands for employees, what the contributions count towards, and how to check your own record on GOV.UK.
Who this guide is for
This guide is general information for people aged 16 or over who work as employees in the UK and are in the most common National Insurance category, category A. Other categories, such as some people over State Pension age, have different rates. It does not cover the self-employed in detail and is not advice for your own situation.
The figures are for the 2026/27 tax year (6 April 2026 to 5 April 2027) and were checked on GOV.UK on 12 October 2026. National Insurance rates are the same across England, Scotland, Wales and Northern Ireland, unlike Income Tax rates in Scotland.
What National Insurance is
National Insurance is separate from Income Tax. GOV.UK says you pay contributions to qualify for certain benefits and the State Pension. Contributions can also protect your record during periods when you do not pay.
The employee bands for category A
Employees pay Class 1 National Insurance on their earnings, and the amount depends on how much they earn in each pay period. GOV.UK gives these bands for 2026/27.
- Earnings of £129 to £242 a week (£559 to £1,048 a month): 0%.
- Earnings of £242.01 to £967 a week (£1,048.01 to £4,189 a month): 8%.
- Earnings over £967 a week (over £4,189 a month): 2%.
The rates apply to the slice of pay inside each band, not to all of your pay. GOV.UK also shows that some categories pay 1.85% in the middle band and some pay no employee contributions at all.
What about employers?
Employers pay their own Class 1 National Insurance on top of the employee's share. GOV.UK shows the employer rate for category A as 15% for 2026/27. This is not taken from your pay. Employers also pay 15% Class 1A on expenses and benefits such as company cars.
Earning between £129 and £242 a week
GOV.UK says that if you earn between £129 and £242 a week from one job, you usually do not pay National Insurance but may still get a qualifying year for benefits and the State Pension. For this reason many people on lower pay are still building their record.
Self-employed people
GOV.UK says people who are self-employed usually pay National Insurance if their profit is above £12,570 a year. If profit is £7,105 or more a year, they usually do not pay but may still qualify for benefits and the State Pension. The exact classes and rates for the self-employed are set out on separate GOV.UK pages.
What it counts towards
GOV.UK lists the benefits that National Insurance can count towards. Which class you pay matters for some of them.
- New State Pension: Class 1, 2 and 3 contributions.
- New Style Jobseeker's Allowance: Class 1 only.
- Contribution-based Employment and Support Allowance: Class 1 and 2.
- Maternity Allowance and Bereavement Support Payment: Class 1 and 2.
Qualifying years and the State Pension
For the new State Pension, GOV.UK says you need 10 qualifying years to get any pension. For the full amount, it says you need 35 qualifying years if your record started after April 2016. People who were contracted out before then usually need more than 35. A year can count if you paid National Insurance, received National Insurance credits (for example while ill or caring), or paid voluntary contributions.
When you stop paying
Employees stop paying Class 1 National Insurance when they reach State Pension age. Self-employed people stop paying Class 4 from the 6 April after they reach State Pension age.
Checking your record
GOV.UK has an online service to check your National Insurance record. It shows what you have paid up to the start of the current tax year (6 April 2026), any credits, gaps, and whether voluntary contributions could fill a gap. Printed statements can also be requested.
Check before you act
Rates, thresholds and rules change, and your category can differ. It can be worth confirming the figures on the official pages linked below before relying on them.
Sources
For information only. See our disclaimer and editorial standards. Spotted an error? Tell us.
