If you’re employed
You pay Class 1 National Insurance, taken from your wages automatically through PAYE and shown on your payslip. For 2026/27:
| Your pay | NI rate |
|---|
| Under £242 a week (£1,048/month) | 0% — nothing to pay |
| £242 to £967 a week (£1,048–£4,189/month) | 8% |
| Over £967 a week (£4,189/month) | 2% |
Those weekly thresholds work out at about £12,570 a year (where you start paying) and £50,270 a year (where the rate drops to 2%) — the same figures as the Income Tax personal allowance and higher-rate threshold, and both currently frozen.
Your employer pays tooOn top of what comes out of your wages, your employer pays a separate employer NI contribution — it doesn’t reduce your pay, but it’s part of what your job costs.
If you’re self-employed
You pay Class 4 National Insurance on your profits, usually through Self Assessment:
| Your profits | Class 4 rate |
|---|
| Under £12,570 a year | 0% |
| £12,570 to £50,270 a year | 6% |
| Over £50,270 a year | 2% |
There’s also Class 2. It used to be a compulsory flat weekly charge, but since April 2024 self-employed people with profits of £7,105 or more have their Class 2 treated as paid automatically — so it protects your State Pension record for free. If your profits are below £7,105, you can still pay Class 2 voluntarily to keep your record complete (worth doing to protect your pension).
Employed AND self-employed?You can pay both Class 1 (from your job) and Class 4 (on your self-employed profits). HMRC works out the total when you file your Self Assessment.
The classes, in plain English
| Class | Who pays it |
|---|
| Class 1 | Employees (plus a separate employer contribution) |
| Class 2 | Self-employed — now treated as paid at £7,105+ profits; voluntary below that |
| Class 3 | Voluntary contributions to fill gaps in your record |
| Class 4 | Self-employed — the percentage on your profits |
What National Insurance is for
This is the bit tax doesn’t do: your NI record builds your right to contribution-based benefits. The big one is the State Pension — you generally need about 35 qualifying years for the full new State Pension, and at least 10 years to get anything at all. Your record also counts towards:
Gaps can cost you at retirementYears where you didn’t pay or get credited can reduce your State Pension. But you don’t always have to pay to fix them — free
NI credits cover many situations (caring for a child, a relative, illness, unemployment). Check before you buy anything: see
National Insurance gaps.
When you stop paying
You stop paying National Insurance once you reach State Pension age, even if you keep working — you just show your employer proof of your age. You also pay nothing if you earn below the thresholds. (Income Tax is separate: you can still owe Income Tax after State Pension age.) Employers still pay their share for workers over State Pension age.
Check your record
Your NI record decides your State Pension, so it’s worth a look:
Do this now
Use the free GOV.UK Check your National Insurance record service (or the HMRC app). It shows your qualifying years, any gaps, and your State Pension forecast in a couple of minutes.
Spot a gap? Don’t rush to pay — see whether a free NI credit covers it first, then weigh up voluntary contributions in National Insurance gaps. Lost your NI number? See how to find it.
Related guides — money & tax
Source verification
Primary source: GOV.UK — National Insurance: How much you pay (
gov.uk/national-insurance/how-much-you-pay), National Insurance classes, and What National Insurance is for; plus the self-employed NI rates guidance. Last verified 2 July 2026 — the employee Class 1 rates (8% between £242 and £967 a week / £1,048–£4,189 a month, 2% above £967), the self-employed Class 4 rates (6% on profits £12,570–£50,270, 2% above), the Class 2 change (treated as paid at £7,105+ profits since April 2024; voluntary below), the classes, the ~35-years-for-full/10-years-minimum State Pension rule, the benefits NI counts towards, and the stop-at-State-Pension-age rule were web-checked against GOV.UK. Confidence: High — published HMRC rates for 2026/27; note NI rates and thresholds are tax-year-sensitive and can change at a Budget. Scope: UK-wide (National Insurance is not devolved). Not financial advice — check your own record and forecast on GOV.UK.
National Insurance — common questions
How much National Insurance do I pay?
Employed: 8% on earnings between £242 and £967 a week, 2% above £967 (2026/27), taken from your wages. Self-employed: Class 4 at 6% on profits £12,570–£50,270, 2% above, through Self Assessment. Nothing below the thresholds.
What are the NI classes?
Class 1 for employees (plus a separate employer rate); Class 2 and Class 4 for the self-employed (Class 2 is now treated as paid at £7,105+ profits, voluntary below); Class 3 is voluntary contributions to fill gaps.
What does National Insurance pay for?
Your record builds your State Pension (about 35 years for the full amount, 10 minimum) and counts towards New Style JSA and ESA, Maternity Allowance and Bereavement Support Payment. Gaps can reduce your pension.
When do I stop paying?
Once you reach State Pension age, even if you keep working — and you pay nothing below the thresholds. Employers still pay their share for older workers. Income Tax is separate and can still apply.
How do I check my record?
Use the free GOV.UK “Check your National Insurance record” service (or the HMRC app) to see qualifying years, gaps and your State Pension forecast — then decide whether any gap is worth filling.