Payroll

What are the employer NI rates for 2026/27?

For 2026/27, this site uses an employer Class 1 National Insurance rate of 15% above the secondary threshold, with Employment Allowance at GBP10,500 for eligible employers.

Last reviewed: 2 June 2026

Eligibility matters

Employment Allowance is not available to every employer. Company structure, public-sector work, single-director payrolls, and connected companies can affect eligibility.

Source note: tax rates, thresholds, and public-body explanations can change. Check the official source before making decisions.

GOV.UK rates and allowances

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