National Insurance: introduction
How much you pay
The amount of National Insurance you pay depends on your employment status and how much you earn.
You can see rates for past tax years.
If you’re employed
You pay Class 1 National Insurance contributions.
The Class 1 National Insurance rates for most people for the 2026 to 2027 tax year are:
| Your pay | From 6 April 2026 to 5 April 2027 |
|---|---|
| £242 to £967 a week (£1,048 to £4,189 a month) | 8% |
| Over £967 a week (£4,189 a month) | 2% |
You’ll pay less if:
- you’re a married woman or widow with a valid ‘certificate of election’
- you’re deferring National Insurance because you’ve got more than one job
Employers pay a different rate of National Insurance depending on their employees’ category letters.
How to pay
You pay National Insurance with your tax. Your employer will take it from your wages before you get paid. Your payslip will show your contributions.
If you’re a director of a limited company, you may also be your own employee and pay Class 1 National Insurance through your PAYE payroll.
If you’re self-employed
If your profits are more than £12,570 a year, you pay Class 4 National Insurance contributions.
The Class 4 National Insurance rates for tax year 2026 to 2027 are:
- 6% on profits over £12,570 up to £50,270
- 2% on profits over £50,270
You may choose to pay Class 2 National Insurance contributions.
The Class 2 rate for tax year 2026 to 2027 is £3.65 a week.
How to pay
Most people pay Class 2 and 4 National Insurance through Self Assessment.
If you’re an examiner, moderator, invigilator or you set exam questions, you cannot pay Class 4 National Insurance through Self Assessment - contact HMRC to arrange payment.
If you’re employed and self-employed
You might be an employee but also do self-employed work. In this case your employer will deduct your Class 1 National Insurance from your wages, and you may have to pay Class 4 National Insurance for your self-employed work.
How much you pay depends on your combined wages and your self-employed work. HMRC will let you know how much National Insurance is due after you’ve filed your Self Assessment tax return.
Directors, landlords and share fishermen
There are different National Insurance rules if you’re a:
- director of a limited company
- landlord running a property business
- share fisherman, for example you’re working on a British fishing boat but not under a contract of service
You can apply to HMRC to check your National Insurance record and claim a refund if you think you’ve overpaid.