National Insurance Checked 2026-08-11

NI Class 1 employer rate and secondary threshold

15% above £96/week (£5,000/year)
rate / threshold · valid 2026-04-06 → 2027-04-05

What is the NI Class 1 employer rate and secondary threshold right now?

The current figure is 15% above £96/week (£5,000/year) (rate / threshold), effective from 2026-04-06 to 2027-04-05, according to HMRC / gov.uk. Last checked against the official source on 2026-08-11.

0% up to £967/week for under-21s, apprentices under 25, veterans, freeport employees.

Cite this figure

The NI Class 1 employer rate and secondary threshold is 15% above £96/week (£5,000/year) (rate / threshold), effective 2026-04-06 to 2027-04-05. Source: HMRC / gov.uk (https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027), via UK Rates & Thresholds (rates.trycashpilot.com), checked 2026-08-11.

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

History

Previous values
15% / £5,000 from 2025-04-06
13.8% / £9,100 in 2024/25 and earlier

More National Insurance figures

NI Lower Earnings Limit · National Insurance Class 1 employee rates · NI Class 1 primary threshold · NI Class 1 upper earnings limit · 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.