National Insurance Calculator UK
Calculate your Class 1 National Insurance contributions as a UK employee for 2026/27. See how much NI is deducted from your salary each year, month and week, plus the employer NI paid on top.
Calculator
What this means
National Insurance funds the State Pension and some benefits. Employees pay Class 1 NI at 8% on earnings between £12,570 and £50,270, then 2% above that. Employers pay a separate contribution at 15% on earnings above the secondary threshold.
How to use this calculator
- Enter your annual salary or earnings.
- Choose whether you want the employee or employer National Insurance figure.
- See how much NI is due and the rate applied to each slice of pay.
Worked example
An employee earns £40,000 a year in 2026/27.
- No NI is due on the first £12,570.
- Earnings from £12,570 to £40,000 (£27,430) are charged at 8%.
Employee National Insurance is about £2,194 for the year.
Who this is for
- Employees checking the NI line on their payslip.
- Employers estimating the cost of a hire (15% above £5,000).
- Anyone modelling salary sacrifice, which cuts NI as well as tax.
How National Insurance works in 2026/27
Employees pay Class 1 National Insurance at 8% on earnings between £12,570 and £50,270, then 2% on anything above. It is separate from income tax and helps fund the State Pension and some benefits.
Employers pay 15% on each employee's earnings above £5,000. Salary sacrifice arrangements reduce the earnings NI is charged on, which is why pension sacrifice can be more efficient than ordinary contributions.
Frequently asked questions
For 2026/27, employees pay 8% on earnings between £12,570 and £50,270, then 2% on anything above £50,270. Below £12,570 you pay no employee NI.
Employers pay their own NI on your earnings — 15% on pay above the £5,000 secondary threshold for 2026/27. This is not deducted from your pay but is a cost to your employer.
Yes. Paying NI builds qualifying years towards your State Pension and entitlement to some benefits. You usually need 35 qualifying years for the full new State Pension.
No. The first £12,570 is free of employee NI. You pay 8% on earnings up to £50,270 and 2% above that.
Yes. Qualifying years of NI contributions (or credits) build your entitlement to the State Pension. You generally need 35 years for the full new State Pension.
Disclaimer
This calculator provides estimates for guidance only. It is not financial, legal or tax advice. Always check official sources or speak to a qualified professional before making decisions.
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