National Insurance Checked 2026-08-11

National Insurance Class 1 employee rates

8% main rate · 2% above upper earnings limit
rates · valid 2026-04-06 → 2027-04-05

What is the National Insurance Class 1 employee rates right now?

The current figure is 8% main rate · 2% above upper earnings limit (rates), effective from 2026-04-06 to 2027-04-05, according to HMRC / gov.uk. Last checked against the official source on 2026-08-11.

Unchanged since the 6 April 2024 cut.

Official sourceHMRC / gov.uk
Valid from2026-04-06
Valid to2027-04-05
Last checked2026-08-11
Machine-readableJSON for this figure

History

Previous values
8%/2% from 2024-04-06
10%/2% from 2024-01-06
12%/2% from 2023-04-06

More National Insurance figures

NI Class 1 primary threshold · NI Class 1 upper earnings limit · NI Class 1 employer rate and secondary threshold · Employment Allowance · all National Insurance

This is data, not advice. Figures are republished from official sources with links and dates — always verify with the linked official source before acting.