National Insurance: primary threshold (employees)

Where employees start paying National Insurance.

Weekly	Monthly	Annual
£242.00	£1,048.00	£12,570.00

Corroborated Act of Parliament Great Britain in force since 2022-07-06

Checked against its sources: statute verified 2026-09-21·guidance verified 2026-09-21

Scope: Raised to £242/week mid-year on 6 July 2022 to align with the income-tax personal allowance, and frozen since (to April 2028). Since April 2025 the secondary (employer) threshold £96 sits below this primary (employee) threshold.

Current sources

Source A · LegislationNational Insurance Contributions (Increase of Thresholds) Act 2022, c. 16 s. 1(2) (amending reg 10(c) of the Social Security (Contributions) Regulations 2001: primary threshold £190 -> £242; in force 6 July 2022; as enacted)

retrieved 2026-07-25

Source B · Official guidancehttps://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027

retrieved 2026-07-29

History

Value

From

Status

Sources

Show table (1 row)

Weekly	Monthly	Annual
£242.00	£1,048.00	£12,570.00

2022-07-06

—

Corroborated

Legislation: National Insurance Contributions (Increase of Thresholds) Act 2022, c. 16 s. 1(2) (amending reg 10(c) of the Social Security (Contributions) Regulations 2001: primary threshold £190 -> £242; in force 6 July 2022; as enacted) retrieved 2026-07-25
Official guidance: https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 retrieved 2026-07-29

Receipt

Everything above is reproducible and independently checkable — no trust in this site required (how verification works).

Figure ID: employment.ni.class1.primary_threshold
Name in the API: Class 1 National Insurance: primary threshold
Record fields (source type · unit · jurisdiction · status): act·GBP·GB·corroborated
Record hash (canonical JSON, SHA-256): sha256:47cb74cd7f78edf5bf8109937fa49a7f75eb83e64ef1ae69abe1b70c54d34397
Source snapshots (SHA-256): Legislation: sha256:f7efbe910dce14ec715e388c7f4fa0295143a969a1aa781abb282984c9bee0f4; Official guidance: sha256:2b130359261b54fc8f27f3e53cade20f559a6035397c2e3845de72e21ea4eede
Listed in the signed manifest: release 3.0.0 manifest · record_hashes["employment.ni.class1.primary_threshold"]
Machine-readable record: /v1/figures/employment.ni.class1.primary_threshold · current only: /v1/figures/employment.ni.class1.primary_threshold/current

Compiler's notes

Set by the NIC (Increase of Thresholds) Act 2022 s.1(2), which substitutes £242 into reg 10(c) of the 2001 Regulations. Derived from the Act's as-enacted XML, not honest_carry; SI 2026/231 did not touch it. Effective 6 July 2022 per the Act's own s.1(4) commencement (which saves earlier tax weeks).