UK National Insurance Calculator 2026/27 — Employee NI
Find out how much employee National Insurance you pay in 2026/27. Enter your pay per year, month or week and see your NI deduction for each period, a band-by-band breakdown and the thresholds that apply.
How to use the National Insurance Calculator
- Enter your pay before tax and choose year, month or week.
- Pick the tax year. Tick the box if you are over State Pension age.
- Read your National Insurance per month, week and year.
- Check the band table to see how much of your pay is charged at each rate.
How employee National Insurance works
Employees pay Class 1 National Insurance on earnings above the primary threshold of £12,570 a year (£1,048 a month, £242 a week). Between that and the upper earnings limit of £50,270 a year the rate is 8%. Above the upper earnings limit it drops to 2%.
NI is worked out on each pay period rather than across the whole year, which is why this calculator uses the monthly or weekly thresholds when you enter pay for those periods. It builds your entitlement to the State Pension and some benefits.
National Insurance versus Income Tax
National Insurance is separate from Income Tax. It has its own thresholds, it is not reduced by the personal allowance, and unlike Income Tax it is the same in Scotland, Wales, Northern Ireland and England. Pension contributions taken through net pay or relief at source do not reduce NI, but salary sacrifice does.
Assumptions & important information
- Rates and thresholds shown are for the 2026/27 tax year and were last checked against GOV.UK on 2 November 2026.
- Uses employee Class 1 rates for standard category letters (A, H, M and similar). Reduced-rate and deferment categories are not included.
- Self-employed National Insurance (Classes 2 and 4) is not covered.
- Pay is assumed to be steady each period. Irregular pay, bonuses and directors’ annual NI calculations can give a different result.
- This calculator gives estimates for information only. It is not financial, tax or legal advice — check important decisions with HMRC, your employer or a regulated adviser.
Ideas & examples
- £3,000 a month: NI is (£3,000 − £1,048) × 8% = £156.16 a month, or £1,873.92 a year.
- £30,000 a year: NI comes to £1,394 a year, about £116.20 a month — an effective rate of 4.6% of your pay.
- £60,000 a year: You pay 8% up to £50,270 and 2% on the remaining £9,730, a total of £3,211.
Frequently asked questions
How much National Insurance do I pay?
In 2026/27 most employees pay 8% on earnings between £12,570 and £50,270 a year, and 2% on anything above that.
Do I pay National Insurance over State Pension age?
No. Employees do not pay National Insurance on their earnings once they reach State Pension age. Tick the box in the calculator to see this.
Does this include employer National Insurance?
No. It shows only what you pay as an employee. Employers pay their own National Insurance on top of your salary, and it does not come out of your pay.
Why might my payslip be a few pence different?
Payroll software rounds each pay period and applies the thresholds for that period. This calculator follows the same method for monthly and weekly pay, but your payroll may round slightly differently.
Is National Insurance different in Scotland?
No. National Insurance rates and thresholds are set by the UK Government and are the same across England, Scotland, Wales and Northern Ireland.
More free tools you might need
- UK Take-Home Pay Calculator — See your take-home pay after income tax, NI, pension and student loan — including Scotland.
- UK Income Tax Calculator — Calculate income tax by band for England, Wales, Northern Ireland and Scotland.
- Salary Increase Calculator — See how much of a pay rise you actually keep after tax and National Insurance.
- Pension Tax Relief Calculator — Compare relief at source, net pay and salary sacrifice for UK and Scottish taxpayers.