The Greens' National Insurance rise for higher earners
Removing the cap that lets high earners pay only 2% National Insurance on the top slice of their pay — so the full 8% rate applies above £50,270.
What's being proposed
Employees pay National Insurance at 8% on earnings between £12,570 and £50,270, but only 2% on anything above £50,270 — so the rate falls as pay rises. The Green Party would remove that Upper Earnings Limit, charging the full 8% rate on earnings above £50,270 as well. The party frames it as a fairness measure that only touches higher earners; it estimates it would affect fewer than five million workers — roughly the top 10%.
Where it comes from
Alongside its wealth tax and its plan to align capital gains tax with income tax, the Greens argue the tax system lets the best-off pay proportionally less. Because the 2% NI band applies only above £50,270, removing it raises money entirely from higher earners. Critics point out it raises the marginal tax-plus-NI rate on that income and could affect decisions to work extra hours or take promotions.
How it would work
- Nothing changes on earnings up to £50,270.
- On earnings above £50,270, employee National Insurance rises from 2% to 8% — an extra 6% on that slice.
- So the extra cost is roughly 6% of everything you earn over £50,270. Someone on £65,000 would pay about £884 more a year.
- It is separate from income tax; the Greens also propose higher taxes on top incomes and wealth more broadly.
The case for and against
Supporters argue
- It ends an oddity where NI falls to 2% precisely on the highest slice of pay.
- It raises revenue only from higher earners, leaving most workers untouched.
- It helps fund public services without raising the headline rates most people pay.
Critics argue
- It raises the combined marginal tax-and-NI rate on higher earners, which can blunt incentives to work more.
- "Higher earners" includes many senior professionals, not just the very wealthy.
- Repeatedly targeting the same group risks diminishing returns as behaviour changes.
What would it cost you?
Enter your gross annual salary to compare today's employee National Insurance with the Green plan, which charges the full 8% rate above £50,270.
Your pay
Employee National Insurance (2025/26): nothing up to £12,570, 8% from £12,570 to £50,270, and 2% above £50,270. The Green plan keeps the 8% rate on earnings above £50,270 instead of dropping to 2%, so the extra cost is 6% of earnings over £50,270. Employer NI and self-employed NI are not modelled. Not financial advice.
Sources & further reading
- Green Party — the party's tax and National Insurance policy.
- GOV.UK — current National Insurance rates and thresholds.
- Chartered Institute of Taxation — analysis of the Green tax proposals.
Figures are illustrative and based on reported proposals; rates and rules may change. General information, not financial, legal or tax advice.
Frequently asked questions
How much more National Insurance would I pay?
Roughly 6% of everything you earn above £50,270. Enter your salary in the calculator above for an exact figure; if you earn £50,270 or less, nothing changes.
What is the Green National Insurance policy?
The Greens would remove the Upper Earnings Limit so employee National Insurance stays at 8% on earnings above £50,270, instead of dropping to 2%.
Is it government policy?
No — it's a Green Party proposal, not law. Current National Insurance rates still apply.
Who would be affected?
Only people earning more than £50,270 a year — the Greens estimate fewer than five million workers, around the top 10% of earners.