8% then 2%
Employee National Insurance is charged at 8% on earnings between £12,570 and £50,270, and 2% on anything above. There's nothing to pay below the primary threshold. It's separate from income tax and helps fund the State Pension and benefits.
Common questions
For employees in 2026/27, 8% on earnings between £12,570 and £50,270, then 2% above. Nothing below the £12,570 primary threshold.
It funds the State Pension and certain benefits. Your record of contributions affects your future State Pension.
No — they are separate deductions with different thresholds. NI only applies to earnings, not other income like savings.