Employee National Insurance rate: every value since 1999
The main rate of Class 1 National Insurance that employees pay on weekly earnings between the Primary Threshold and the Upper Earnings Limit.
HM Revenue and Customs gives 28 values for this rate, from 10.00% in 1999 to 2000 to 8.00% in 2026 to 2027. Of the 27 year-to-year steps, it stayed the same in 23, went up in 2 and went down in 2. The largest rise from one value to the next was +10.0%, in 2003 to 2004 (from 10.00% to 11.00%). The largest fall was -20.0%, in 2024 to 2025, from 10.00% to 8.00%. Ten years before the latest value, in 2016 to 2017, it was 12.00%. National Insurance contributions receipts were £200.8 billion in 2025 to 2026, according to HMRC.
Main rate (between the Primary Threshold and Upper Earnings Limit)
| Tax year | Main rate (between the Primary Threshold and Upper Earnings Limit) | Change on previous value | CPI inflation that calendar year (ONS, D7G7) |
|---|---|---|---|
| 2026 to 2027 | 8.00% | – | not yet published |
| 2025 to 2026 | 8.00% | – | 3.4% |
| 2024 to 2025 | 8.00% | -2.0 points | 2.5% |
| 2023 to 2024 | 10.00% HMRC's table gives 12%/10%; more than one rate applied during this year; HMRC's table gives both | -2.0 points | 7.3% |
| 2022 to 2023 | 12.00% HMRC's table gives 13.25%/12%; more than one rate applied during this year; HMRC's table gives both | – | 9.1% |
| 2021 to 2022 | 12.00% | – | 2.6% |
| 2020 to 2021 | 12.00% | – | 0.9% |
| 2019 to 2020 | 12.00% | – | 1.8% |
| 2018 to 2019 | 12.00% | – | 2.5% |
| 2017 to 2018 | 12.00% | – | 2.7% |
| 2016 to 2017 | 12.00% | – | 0.7% |
| 2015 to 2016 | 12.00% | – | 0.0% |
| 2014 to 2015 | 12.00% | – | 1.5% |
| 2013 to 2014 | 12.00% | – | 2.6% |
| 2012 to 2013 | 12.00% | – | 2.8% |
| 2011 to 2012 | 12.00% | +1.0 points | 4.5% |
| 2010 to 2011 | 11.00% | – | 3.3% |
| 2009 to 2010 | 11.00% | – | 2.2% |
| 2008 to 2009 | 11.00% | – | 3.6% |
| 2007 to 2008 | 11.00% | – | 2.3% |
| 2006 to 2007 | 11.00% | – | 2.3% |
| 2005 to 2006 | 11.00% | – | 2.1% |
| 2004 to 2005 | 11.00% | – | 1.3% |
| 2003 to 2004 | 11.00% | +1.0 points | 1.4% |
| 2002 to 2003 | 10.00% | – | 1.3% |
| 2001 to 2002 | 10.00% | – | 1.2% |
| 2000 to 2001 | 10.00% | – | 0.8% |
| 1999 to 2000 | 10.00% | 1.3% |
Source: HMRC Table A.4.
CPI: ONS series D7G7, for the calendar year the period starts in. About these tables · CSV
Related pages
- National Insurance Primary Threshold
- Employer National Insurance rate
- National Insurance contributions receipts
- Inflation calculator
Sources and receipts
- Table A.4 Main features of National Insurance contributions, HM Revenue and Customs.
File: Table_a4_-_National_Insurance_Contributions_-_rates_and_allowances.ods. Read 2026-10-15. SHA-256
0928355419d32ea47fd79cc7e2774e59b3559f7cbcd0a954d4d7abc573ce744d - Consumer price inflation time series (MM23), Office for National Statistics.
File: mm23.csv. Read 2026-10-15. SHA-256
1b78749ea634755b83064d88f4fc6f7dd177e0c41d8b573c9d8172b8d3fff641