National Insurance Changes for 2026/27
What changed in National Insurance for 2026/27: unchanged 15% employer rate, a higher LEL and the 2029 salary sacrifice cap. A plain guide for employers.
Rates and thresholds
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Employer NI Rates 2025/26: Rates and Thresholds
Employer NI in 2025/26 was 15% above £5,000, with Employment Allowance of £10,500. See the full table, what changed from 2024/25 and what it cost.
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Employer NI Rates History: 2023/24 to 2026/27
See how the employer NI rate, threshold and Employment Allowance changed from 2023/24 to 2026/27, with the cost per employee and per business each year.
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Employer NI Rates 2026/27: All Rates and Thresholds
The employer NI rate for 2026/27 is 15% above £5,000. See every rate, threshold, relief and category in one place, with worked examples in pounds.
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Employer NI Thresholds 2026/27: Weekly, Monthly, Yearly
Every 2026/27 NI threshold in one table: Secondary £5,000, Primary £12,570, LEL £6,708 and UST £50,270, by week, month and year. Includes examples.