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Tax News Updates
March 2026
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National Insurance
The rates and thresholds for National Insurance Contributions for 2025/26 are:
| Class: | Monthly earnings | Rate |
| Employer Class 1 above Secondary threshold | £417/month | 15% |
| Employee's class 1 | £1048 to £4189 | 8% |
| Employee's additional class 1 | Over £4189 | 2% |
| Self-employed class 2 (per week) | N/A | £3.50 |
| Share fishermen class 2 (per week) | N/A | £4.15 |
| Volunteer development workers class 2 | N/A | £6.25 |
| Class 3 (per week) | N/A | £17.75 |
| Annual profit thresholds | ||
| Self-employed class 2 | Credit available if profits between £6,845 and £12,570 |
|
| Self-employed class 4 | £12,570 to £50,270 | 6% |
| Self-employed class 4 additional rate | Over £50,270 | 2% |
