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Business news
- Autumn Budget 2026
- £1.28bn inheritance tax saved by leaving money to charity
- HMRC signs deal to modernise its data systems to help tackle evasion and fraud
- Estate valuation mistake leads to large IHT bill
- Owners of second homes pushed into debt after tax change
- November Questions and Answers
- November Key Dates
National Insurance
The rates and thresholds for National Insurance Contributions for 2026/27 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 | £3.65 |
| Share fishermen class 2 (per week) | N/A | £4.30 |
| Volunteer development workers class 2 | N/A | £6.45 |
| Class 3 (per week) | N/A | £18.40 |
| 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% |
See our helpsheet on individual savings accounts to see the rules on investing efficiently with ISA's.
