The National Insurance contributions you may pay depend on your employment status and earnings. If you are an employee, your employer normally deducts Class 1 National Insurance contributions from your pay through payroll and pays a separate employer contribution where applicable. Different rules apply if you are self-employed. See the current National Insurance rates for more information.
Employee National Insurance
For the 2026–27 tax year, the standard employee Class 1 National Insurance rates for category A employees are:
-0% on earnings from £129 to £242 per week;
-8% on earnings from £242.01 to £967 per week; and
-2% on earnings above £967 per week.
Equivalent monthly and annual thresholds apply.
Different National Insurance category letters and circumstances can result in different rates.
How is National Insurance paid?
If you are an employee, your employer normally deducts your National Insurance contributions from your salary. Your payslip will normally show the amount deducted. National Insurance is separate from the Income Tax shown on your payslip.
National Insurance number
You normally need a National Insurance number to work in the UK and pay National Insurance. You can start work before receiving your National Insurance number if you can prove your right to work in the UK and your employer can verify your identity.
International researchers
If you are coming to the UK from another country, special rules can sometimes affect whether you need to pay UK National Insurance. For example, social security agreements between the UK and other countries can affect National Insurance liability for some people who are temporarily working in the UK. The rules depend on your circumstances and the country involved.
Self-employed researchers
If you are self-employed rather than employed by a university or organisation, different National Insurance rules for self-employed people apply. Your National Insurance position can depend on your profits and the type of National Insurance contribution that applies to you.
National Insurance and pensions
Paying National Insurance can help build entitlement to certain contributory benefits, including the State Pension, subject to the relevant rules. Your entitlement can also be affected by National Insurance contributions or social security contributions made in another country. This can be particularly relevant to researchers who have worked in more than one country.
Important
National Insurance rules can be complicated for people who have worked in more than one country. Check the current GOV.UK guidance or seek professional advice if you are unsure about your position. This information is a general guide and is not a substitute for professional tax or social security advice.
Last reviewed: [October 2026]