National Insurance calculator
Updated Updated for 2026 tax law
Work out employee and employer Class 1 National Insurance for any pay period in 2026/27, using the same weekly, monthly or four-weekly thresholds payroll uses.
- Pay for NI
- £3,000.00
- Up to £1,048 at 0%
- £0.00
- £1,048–£4,189 at 8%
- £156.16
- Above £4,189 at 2%
- £0.00
- Employee NI
- £156.16
- Effective NI rate
- 5.21%
NI is worked out separately for each pay period — it isn’t cumulative like Income Tax, so a one-off bonus month can be charged at 2% even if your annual pay is below £50,270.
How to use the National Insurance calculator
- Enter your gross pay for one pay period and choose how often you’re paid.
- Add any salary sacrifice taken from that pay — NI is charged on what’s left.
- If you’re over State Pension age, switch to category C.
- Read your NI for the period, the amount in each band and what your employer pays on top.
National Insurance thresholds 2026/27
| Threshold | Week | Month | Year |
|---|---|---|---|
| Lower earnings limit (LEL) | £129 | £559 | £6,708 |
| Primary threshold (employee NI starts) | £242 | £1,048 | £12,570 |
| Secondary threshold (employer NI starts) | £96 | £417 | £5,000 |
| Upper earnings limit (UEL) | £967 | £4,189 | £50,270 |
Employer NI = 15% × (pay − secondary threshold)
Monthly: PT £1,048 · UEL £4,189 · ST £417
Example: £2,500 a month pays (2,500 − 1,048) × 8% = £116.16 employee NI, and the employer pays (2,500 − 417) × 15% = £312.45. NI is worked out for each pay period on its own; unlike Income Tax there’s no running total over the year.
NI by salary 2026/27
| Salary | Employee NI / yr | Per month | Employer NI / yr |
|---|---|---|---|
| £15,000 | £194.40 | £16.20 | £1,500 |
| £20,000 | £594.40 | £49.53 | £2,250 |
| £25,000 | £994.40 | £82.87 | £3,000 |
| £30,000 | £1,394.40 | £116.20 | £3,750 |
| £40,000 | £2,194.40 | £182.87 | £5,250 |
| £50,270 | £3,016 | £251.33 | £6,790.50 |
| £60,000 | £3,210.60 | £267.55 | £8,250 |
| £80,000 | £3,610.60 | £300.88 | £11,250 |
| £100,000 | £4,010.60 | £334.22 | £14,250 |
Category letters
Your category letter is on your payslip. Most employees are A. The employee rates for 2026/27 are:
| Letter | Who | PT to UEL | Above UEL |
|---|---|---|---|
| A | Most employees | 8% | 2% |
| B | Married women/widows with a reduced-rate election | 1.85% | 2% |
| C | Over State Pension age | nil | nil |
| H | Apprentices under 25 | 8% | 2% |
| J | Deferred (NI paid in another job) | 2% | 2% |
| M | Under 21 | 8% | 2% |
For H and M the employee pays the same; the difference is that employers pay no NI up to £50,270. Self-employed people pay Class 4 NI through Self Assessment instead, which this calculator doesn’t cover.
Related tools
- UK salary calculator
- Scotland salary calculator
- Income Tax calculator
- Student loan repayment calculator
- Salary sacrifice calculator
- Hourly to annual salary
- £30,000 after tax
- £40,000 after tax
- £50,000 after tax
- £60,000 after tax
- £100,000 after tax
Sources
Every rate and threshold on this page is for the 2026/27 tax year (6 April 2026 to 5 April 2027) and was checked against these official pages on 18 October 2026:
- Rates and thresholds for employers 2026 to 2027 (HMRC)
- Income Tax rates and allowances for current and previous tax years (HMRC)
- Scottish Income Tax: rates and bands 2026 to 2027 (Scottish Government)
- Income Tax in Scotland (GOV.UK)
- Marriage Allowance (GOV.UK)
- Repaying your student loan: what you pay (GOV.UK)
- When your student loan gets written off or cancelled (GOV.UK)
- Tax codes (GOV.UK)
- Annual allowance (GOV.UK)
- Changes to salary sacrifice for pensions from April 2029 (HM Treasury/HMRC)
Disclaimer: Estimates for information only — not tax or financial advice. Results are annual figures for a single employment paid evenly through the year. Payroll applies thresholds per pay period and rounds some deductions, so your payslip can differ by a few pounds. Check your tax code and personal tax account on GOV.UK.
Frequently asked questions
What are the National Insurance rates for 2026/27?
Employees (category A) pay 8% on earnings between the primary threshold (£242 a week, £1,048 a month, £12,570 a year) and the upper earnings limit (£967 a week, £4,189 a month, £50,270 a year), and 2% above that. Employers pay 15% above £96 a week (£5,000 a year).
How much NI do I pay on £30,000?
£1,394.40 a year (8% of £17,430) — about £116.20 a month.
Do I pay NI after State Pension age?
No employee NI once you reach State Pension age (category C), though your employer still pays employer NI. Show your employer proof of your age.
What is the lower earnings limit?
£129 a week (£559 a month, £6,708 a year) in 2026/27. Earning at least this keeps the year counting towards your State Pension even though you pay no NI until the £242 primary threshold.
Does salary sacrifice reduce National Insurance?
Yes. NI is worked out on pay after salary sacrifice, so you save 8% (or 2% above £50,270) and your employer saves 15%. A cap of £2,000 a year for pension sacrifice is planned from April 2029, but it doesn’t apply in 2026/27.
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Estimates for information only — not tax, legal or financial advice.