'%3e%3cpath%20fill='%23eee'%20d='m0%200%208%2022-8%2023v23l32%2054-32%2054v32l32%2048-32%2048v32l32%2054-32%2054v68l22-8%2023%208h23l54-32%2054%2032h32l48-32%2048%2032h32l54-32%2054%2032h68l-8-22%208-23v-23l-32-54%2032-54v-32l-32-48%2032-48v-32l-32-54%2032-54V0l-22%208-23-8h-23l-54%2032-54-32h-32l-48%2032-48-32h-32l-54%2032L68%200H0z'/%3e%3cpath%20fill='%230052b4'%20d='M336%200v108L444%200Zm176%2068L404%20176h108zM0%20176h108L0%2068ZM68%200l108%20108V0Zm108%20512V404L68%20512ZM0%20444l108-108H0Zm512-108H404l108%20108Zm-68%20176L336%20404v108z'/%3e%3cpath%20fill='%23d80027'%20d='M0%200v45l131%20131h45L0%200zm208%200v208H0v96h208v208h96V304h208v-96H304V0h-96zm259%200L336%20131v45L512%200h-45zM176%20336%200%20512h45l131-131v-45zm160%200%20176%20176v-45L381%20336h-45z'/%3e%3c/g%3e%3c/svg%3e)
Social security in United Kingdom 2026
Employees pay National Insurance contributions (NICs) of 8% on weekly earnings between £242 and £967, dropping to 2% above that — so the charge fades rather than grows at high salaries.
The self-employed pay 6% then 2% on profits, and the old flat-rate Class 2 charge is gone — state pension credits now come free once profits pass £12,570.
At a glance
- top rate
- 8% (2% above £967/week ≈ £50,270/year)
- entry band
- 0% below £242/week (≈ £12,570/year)
- tax year basis
- Weekly/monthly through payroll
- filing deadline
- Withheld by the employer
- residency basis
- Attaches to UK employment and self-employment
- regime flag
- Contributions buy State Pension entitlement
Rates
Employee and self-employed contributions 2026/27
| Earnings / profits | Rate | Who |
|---|---|---|
| Up to £242/week | 0% | Employees (£129–£242 still earns pension credits) |
| £242 – £967/week | 8% | Employees |
| Over £967/week | 2% | Employees |
| £12,570 – £50,270/year | 6% | Self-employed (Class 4) |
| Over £50,270/year | 2% | Self-employed |
Marginal rates apply within each band.
Thresholds & allowances
- Small profits threshold£7,105
Self-employed above this get pension credits without paying; voluntary top-ups cost £3.65/week
- Voluntary Class 3£18.40/week
For plugging gaps in your State Pension record
Residency
Residency trigger
National Insurance follows where you work; special coordination rules cover moves between the UK and treaty or European countries.
Non-resident treatment
Short-term arrivals under coordination agreements can often stay in their home scheme; the employer side is outside this page's scope.
Notes
- Employee contributions are not deductible against income tax — the ~52% combined top-of-basic-band marginal rate is income tax plus these.
- From April 2029, salary-sacrifice pension contributions above £2,000 a year are set to attract National Insurance — announced, not yet in force.
- Unlike most of Europe there is no separate health levy: healthcare is funded from general taxation and these contributions.
- What employers pay on top is a separate topic and is not covered here.
FAQ
How much National Insurance do employees pay?
8% on weekly earnings between £242 and £967, then 2% above — roughly nothing below £12,570 a year and a fading rate at high salaries.
What do the self-employed pay?
6% on profits between £12,570 and £50,270 and 2% above; the flat-rate Class 2 charge was abolished, with voluntary contributions at £3.65 a week for low earners protecting pension rights.
Figures: tax year 2026/27, compiled from public sources. Not tax advice.