Tax on two jobs · 2026/27 tax year

National Insurance when you have two jobs

With two employers, National Insurance is worked out on each job separately, and each job has its own threshold of £242 a week or £1,048 a month. You pay 8% on pay above that in each job, and 2% above £4,189 a month. Unlike Income Tax, nothing is shared between the jobs, so a second job paying £8,000 a year pays no NI at all, and £30,000 plus £8,000 costs £1,393.92 in total against £2,034.40 on a single £38,000 salary.

Second job tax rules checked against GOV.UK on 25 September 2026.

Threshold per job

£1,048

a month, or £242 a week

Main rate

up to £4,189 a month

NI on £30k + £8k

£1,394

vs £2,034 as one job

Two £12,000 jobs

£0

vs £914 as one job

Employee National Insurance on two jobs, 2026/27

Both jobs paid monthly by different employers. Each job is charged on its own monthly pay; the last column is the NI you save compared with the same total from one employer.

Main job pay	Second job pay	NI on main	NI on second	NI in total	NI as one salary	Difference
£30,000	£8,000	£1,393.92	£0	£1,393.92	£2,034.40	£640.48
£25,000	£15,000	£993.96	£193.92	£1,187.88	£2,194.40	£1,006.52
£20,000	£20,000	£593.88	£593.88	£1,187.76	£2,194.40	£1,006.64
£12,000	£12,000	£0	£0	£0	£914.40	£914.40
£55,000	£10,000	£3,110.04	£0	£3,110.04	£3,310.60	£200.56

Employee Class 1 thresholds and rates 2026/27

From GOV.UK's rates and thresholds for employers. Each job is checked against these on its own.

Pay in the period, per job	Weekly	Monthly	Rate
Up to the primary threshold	£242	£1,048	0%
Primary threshold to upper earnings limit	£242 to £967	£1,048 to £4,189	8%
Above the upper earnings limit	Over £967	Over £4,189	2%

Why each job is separate

GOV.UK's guidance for employers says that if an employee also works for someone else, each employer works out and reports pay, tax and National Insurance separately for its own job. Your tax code does not change your NI; there is no NI version of splitting an allowance.

Two jobs with the same employer

If both jobs are with the same employer, GOV.UK says the employer may have to add the earnings together for NI, unless it can show HMRC this is not reasonably practicable. The same can apply to different employers who carry on business in association, for example sharing premises, staff or customers.

Deferring NI with a high-paid main job

If you earn £967 or more a week in one job and £242 or more a week in another, GOV.UK says you may be able to defer NI on the other job and pay 2% instead of 8% on earnings between £242 and £967 a week. For 2026/27 apply on form CA72A by 14 February 2027. HMRC checks after the year and writes if you owe anything.

Each payday stands alone

Employee NI is worked out on each payday's pay, not over the year. If one job pays £2,000 one month and nothing the next, you pay NI on the good month even though the yearly total might be under £12,570.

Guides and definitions

Why is my tax code wrong? What it means and how to fix it (Guide)
Emergency tax code (An emergency tax code, marked W1, M1 or X, taxes each payday on its own, as if you were paid that amount every period of the year.)
Marginal tax rate (Your marginal tax rate is the share of your next pound or dollar of income that goes in tax and deductions.)
P11D (A P11D is the form UK employers send HMRC by 6 July to report each employee's taxable benefits and expenses that were not taxed through payroll.)
P60 (A P60 is the yearly summary of your pay and tax from one employer, due by 31 May if you work there on 5 April.)
Personal Allowance (The Personal Allowance is the income you can earn each UK tax year before Income Tax starts: £12,570 for 2026/27.)

See NI and tax on each of your jobs

Other second job situations

Second job on BR (basic rate) (Main job under £50,270: every pound of the second job taxed at 20%)
Second job at 40% (D0) (When a second job takes you over £50,270)
Splitting your allowance (Main job under £12,570: move the unused allowance)
Self-employed side income (The £1,000 trading allowance and Self Assessment)

Second job tax: the overview · BR tax code explained · D0 tax code explained · Second job tax calculator · See NI and tax on each of your jobs

Common questions

Do I pay National Insurance on two jobs?

You pay NI on each job whose pay is over the threshold, worked out separately. Each job gets its own £242 a week or £1,048 a month threshold, so a small second job often pays no employee NI even when your main job does.

Why is no National Insurance taken from my second job?

Because that job on its own pays under £1,048 a month or £242 a week. NI is not worked out on your combined pay unless both jobs are with the same employer, so this is usually correct and nothing is owed later.

Do I pay less National Insurance with two jobs?

Often, yes. Each job has its own threshold. Two jobs paying £12,000 each pay no employee NI, while one £24,000 salary pays £914.40. This is how the rules work, not a mistake you will be billed for later.

Is there a maximum National Insurance with more than one job?

GOV.UK says there is a limit on the Class 1 NI employees with more than one job have to pay. If you earn £967 or more a week in one job, you may be able to defer NI on the other and pay 2% there, by applying on form CA72A.

Does my second job tax code affect National Insurance?

No. BR, D0 and other tax codes only change Income Tax. National Insurance is worked out from the pay in each job using the same thresholds and rates for everyone, whatever code the job has.

Sources and assumptions

Income Tax for the 2026/27 tax year (6 April 2026 to 5 April 2027), with the same pay every month from both jobs for the whole year.
England, Wales and Northern Ireland rates unless a table says Scotland. The main job is on 1257L with the standard £12,570 allowance and pay under £100,000.
Employee National Insurance is worked out on each job's monthly pay with HMRC's monthly thresholds (£1,048 and £4,189), so yearly totals can differ by a few pence from an annual sum.

These are estimates to help you understand tax on more than one job, not tax advice. HMRC and your employers' payroll decide what you actually pay.