National Insurance Rates 2026/27 UK: Employee, Employer and Self-Employed
For the 2026/27 tax year, most employees pay Class 1 National Insurance at 8% on earnings between £242 and £967 a week, then 2% above that. Self-employed people pay Class 4 at 6% on profits between £12,570 and £50,270, then 2% above, and can choose voluntary Class 2 at £3.65 a we