Legislation
National Insurance Rates and Earnings Limits 2026-27
Date
Effective April 2026
Summary
National Insurance (NI) Rates and Earnings Limits determine how much employees contribute based on income levels.
These contributions fund essential state benefits like the State Pensions, Parental Leave, and Jobseeker’s Allowance.
Here are the latest NI Rates and Earning Limits for the current tax year. Thresholds will remain frozen until 2030–31.
The National Insurance rates and Earnings Limits 2026-27
| Period | Lower Earnings Limit (LEL) (£) | Primary Threshold (PT) (£) | Secondary Threshold (ST) (£) | Upper Earnings Limit (UEL) (£) | Upper Secondary Threshold (£) | Apprentice Upper Secondary Threshold (AUST) (£) | Freeport Upper Secondary Threshold (FUST) (£) | Veterans Upper Secondary Threshold (VUST) (£) |
|---|---|---|---|---|---|---|---|---|
| Weekly | 129 | 242 | 96 | 967 | 967 | 967 | 481 | 967 |
| 2 Weekly | 258 | 484 | 193 | 1,934 | 1,934 | 1,934 | 962 | 1,934 |
| 4 Weekly | 516 | 967 | 385 | 3,867 | 3,867 | 3,867 | 1,924 | 3,867 |
| Monthly | 559 | 1,048 | 417 | 4,189 | 4,189 | 4,189 | 2,083 | 4,189 |
| Quarterly | 1,677 | 3,143 | 1,250 | 12,568 | 12,568 | 12,568 | 6,250 | 12,568 |
| Half-yearly | 3,354 | 6,285 | 2,500 | 25,135 | 25,135 | 25,135 | 12,500 | 25,135 |
| Annual | 6,708 | 12,570 | 5,000 | 50,270 | 50,270 | 50,270 | 25,000 | 50,270 |
Tax fact card 2026 – 2027
Download your FREE tax fact card to find out the latest changes to payroll tax & legislation from April 2026. This PDF card includes all the key payroll rates and dates that…