National Insurance Calculator UK 2026/27: Estimate Your NI Contributions
This National Insurance calculator works out employee, employer and self-employed NI for 2026/27 or 2025/26, plus the cost and value of voluntary top-ups. Employees pay 8% on earnings between £12,570 and £50,270 and 2% above, so £35,000 costs £1,794.40 a year, or £149.49 a month through payroll.
Updated . Built and checked by My Easy Calculator against HMRC rates and thresholds for 2026/27 and 2025/26. How we check figures
| Class 1, employees | |
| £12,570 to £50,270 | 8% |
| Above £50,270 | 2% |
| Class 1, employers | |
| Above £5,000 | 15% |
| Employment Allowance | £10,500 |
| Self-employed and voluntary | |
| Class 4, £12,570 to £50,270 | 6% |
| Class 2 (voluntary), a week | £3.65 |
| Class 3 (voluntary), a week | £18.40 |
Calculate your National InsuranceEmployees, employers, self-employed and voluntary contributions
- 2026/27 and 2025/26
- Checked
Your National Insurance Employee
Before and after April 2025
| 2024/25 | Now |
|---|
Figures update as you type. Payroll and HMRC records show the National Insurance you actually pay.
On £35,000 a year, employee NI is 8% of the £22,430 between £12,570 and £35,000: £1,794.40. Paid monthly, payroll uses a £1,048 threshold: (£2,916.67 minus £1,048) x 8% = £149.49 a month. Your employer pays 15% of the £30,000 above £5,000: £4,500.
Employed or self-employed: who pays more NI?
Compare NI on the same yearly income in 2026/27.
See employee, employer and self-employed NI side by side.
Check the NI on your payslip
Category A. Enter your gross pay for the period and the NI shown.
See whether your payslip matches.
National Insurance rates and thresholds 2026/27
In 2026/27 employees pay Class 1 National Insurance of 8% on earnings between £12,570 and £50,270 a year and 2% above, and employers pay 15% above £5,000. The self-employed pay Class 4 at 6% on profits between £12,570 and £50,270 and 2% above. The main thresholds and rates are unchanged from 2025/26.
| Class | Who pays | 2026/27 | 2025/26 |
|---|---|---|---|
| Class 1 employee | Employees, £12,570 to £50,270 | 8% | 8% |
| Class 1 employee | Employees, above £50,270 | 2% | 2% |
| Class 1 employer | Employers, above £5,000 | 15% | 15% |
| Employment Allowance | Off the employer bill | £10,500 | £10,500 |
| Class 4 | Self-employed, £12,570 to £50,270 | 6% | 6% |
| Class 4 | Self-employed, above £50,270 | 2% | 2% |
| Class 2 (voluntary) | Self-employed, profit under £7,105 (£6,845) | £3.65 a week | £3.50 a week |
| Class 3 (voluntary) | Anyone filling gaps | £18.40 a week | £17.75 a week |
How much National Insurance will I pay?
On a £35,000 salary you pay £1,794.40 National Insurance a year in 2026/27, about £149.49 a month. On £25,000 it is £994.40 and on £50,000 £2,994.40. Below £12,570 a year (£1,048 a month) you pay nothing. Self-employed people on £35,000 profit pay £1,345.80 in Class 4.
How National Insurance is calculated
Employee National Insurance is worked out on your gross pay for each pay period, using thresholds for that period, not on your yearly salary. Your employer subtracts the Primary Threshold from your pay, takes 8% of the part up to the Upper Earnings Limit and 2% of anything above.
Employee NI = 8% x (pay minus Primary Threshold, up to the Upper Earnings Limit) + 2% x (pay above the Upper Earnings Limit). Monthly on £2,916.67: (£2,916.67 minus £1,048) x 8% = £149.49. Employer NI = 15% x (pay minus Secondary Threshold).
| Threshold | Weekly | Monthly | Yearly |
|---|---|---|---|
| Lower Earnings Limit (LEL) | £129 | £559 | £6,708 |
| Primary Threshold (PT) | £242 | £1,048 | £12,570 |
| Secondary Threshold (ST) | £96 | £417 | £5,000 |
| Upper Earnings Limit (UEL) | £967 | £4,189 | £50,270 |
| Upper Secondary Thresholds (under 21, apprentice, veteran) | £967 | £4,189 | £50,270 |
HMRC rounds the period thresholds, so a monthly Primary Threshold of £1,048 is 50p more than £12,570 / 12. That is why 12 monthly payslips on £35,000 add up to £1,793.88 rather than £1,794.40. Because each period stands alone, a month with a bonus can take more NI even if your yearly pay is modest.
How to use the National Insurance calculator
The National Insurance calculator keeps employee, employer, self-employed and voluntary calculations separate, because each class follows different rules.
- Choose who is paying: employee, employer, self-employed or a voluntary top-up.
- Pick the tax year: 2026/27 or 2025/26.
- For employees, enter gross pay for the period you are paid, your category letter from your payslip and any salary sacrifice.
- For employers, enter the salary per employee and the number of employees, and tick Employment Allowance or the age and veteran relief if they apply.
- For self-employed people, enter your yearly profit; for top-ups, the number of missing years.
- Read the result, including a breakdown, State Pension effect and, for employers, a comparison with the rules before April 2025.
National Insurance on your salary
National Insurance rises with pay up to £50,270 and then grows slowly, so as a share of pay it peaks at 6% at £50,270 and falls after that. The table shows employee and employer NI for common salaries in 2026/27.
| Salary | Employee NI a year | A month | Share of pay | Employer NI a year | Total NI |
|---|---|---|---|---|---|
| £10,000 | £0.00 | £0.00 | 0.0% | £750.00 | £750.00 |
| £12,570 | £0.00 | £0.00 | 0.0% | £1,135.50 | £1,135.50 |
| £15,000 | £194.40 | £16.16 | 1.3% | £1,500.00 | £1,694.40 |
| £20,000 | £594.40 | £49.49 | 2.97% | £2,250.00 | £2,844.40 |
| £25,000 | £994.40 | £82.83 | 3.98% | £3,000.00 | £3,994.40 |
| £30,000 | £1,394.40 | £116.16 | 4.65% | £3,750.00 | £5,144.40 |
| £35,000 | £1,794.40 | £149.49 | 5.13% | £4,500.00 | £6,294.40 |
| £40,000 | £2,194.40 | £182.83 | 5.49% | £5,250.00 | £7,444.40 |
| £45,000 | £2,594.40 | £216.16 | 5.77% | £6,000.00 | £8,594.40 |
| £50,270 | £3,016.00 | £251.28 | 6.0% | £6,790.50 | £9,806.50 |
| £60,000 | £3,210.60 | £267.50 | 5.35% | £8,250.00 | £11,460.60 |
| £80,000 | £3,610.60 | £300.83 | 4.51% | £11,250.00 | £14,860.60 |
| £100,000 | £4,010.60 | £334.17 | 4.01% | £14,250.00 | £18,260.60 |
| £150,000 | £5,010.60 | £417.50 | 3.34% | £21,750.00 | £26,760.60 |
How employee Class 1 National Insurance works
Class 1 National Insurance is paid by employees and their employers on earnings from a job. Earnings above the Lower Earnings Limit (£129 a week in 2026/27) build your State Pension record even before you pay anything, so pay between £129 and £242 a week gives you a qualifying week for free.
Your category letter decides the rates. Most people are A; the others cover married women with an old election, people over State Pension age, younger workers, apprentices, veterans and people with more than one job.
| Letter | Who | Employee rate | Employer |
|---|---|---|---|
| A | Most employees | 8% / 2% | 15% above £5,000 |
| B | Married women or widows with a valid election | 1.85% / 2% | 15% above £5,000 |
| C | Over State Pension age | None | 15% above £5,000 |
| H | Apprentices under 25 | 8% / 2% | None up to £50,270 |
| M | Under 21 | 8% / 2% | None up to £50,270 |
| J | Deferred, with another job paying full NI | 2% | 15% above £5,000 |
| V | Veterans in their first year of civilian work | 8% / 2% | None up to £50,270 |
National Insurance is worked out separately for each job, so two jobs each paying £1,000 a month cost nothing in NI, while one job paying £2,000 costs £76.16 a month. Company directors use an annual earnings period, so their NI is calculated on their total pay for the year.
Employer National Insurance
Employers pay secondary Class 1 National Insurance at 15% on each employee's pay above £5,000 a year (£96 a week), on top of the salary. From the rate rose from 13.8% and the threshold fell from £9,100, while the Employment Allowance doubled from £5,000 to £10,500 and was opened to all eligible employers.
| Salary each | Employees | 2024/25 rules | Now | Change |
|---|---|---|---|---|
| £25,000 | 1 | £0.00 | £0.00 | £0.00 |
| £30,000 | 3 | £3,652.60 | £750.00 | -£2,902.60 |
| £30,000 | 6 | £12,305.20 | £12,000.00 | -£305.20 |
| £30,000 | 7 | £15,189.40 | £15,750.00 | +£560.60 |
| £30,000 | 10 | £23,842.00 | £27,000.00 | +£3,158.00 |
| £45,000 | 10 | £44,542.00 | £49,500.00 | +£4,958.00 |
| £30,000 | 25 | £67,105.00 | £83,250.00 | +£16,145.00 |
| £60,000 | 50 | £346,210.00 | £402,000.00 | +£55,790.00 |
The changes cut costs for many very small employers. Three staff on £30,000 cost £3,652.60 in employer NI under the 2024/25 rules and £750 now, because the larger allowance covers most of the bill. Up to six employees on that salary the business pays less than before; from seven, the higher rate outweighs the allowance. No employer NI is due on pay up to £50,270 for employees under 21, apprentices under 25 and veterans in their first year of civilian work.
National Insurance for self-employed people
Self-employed people pay Class 4 National Insurance of 6% on profits between £12,570 and £50,270 and 2% above, through their Self Assessment tax return. Class 2 is no longer compulsory: with profits of £7,105 or more you get a qualifying year for your State Pension without paying it.
| Yearly profit | Class 4 | Class 2 and State Pension year | Employee NI on the same salary |
|---|---|---|---|
| £6,000 | £0.00 | Voluntary £189.80 | £0.00 |
| £7,105 | £0.00 | Treated as paid | £0.00 |
| £12,570 | £0.00 | Treated as paid | £0.00 |
| £20,000 | £445.80 | Treated as paid | £594.40 |
| £30,000 | £1,045.80 | Treated as paid | £1,394.40 |
| £40,000 | £1,645.80 | Treated as paid | £2,194.40 |
| £50,270 | £2,262.00 | Treated as paid | £3,016.00 |
| £60,000 | £2,456.60 | Treated as paid | £3,210.60 |
| £100,000 | £3,256.60 | Treated as paid | £4,010.60 |
If your profits are below £7,105, you can pay voluntary Class 2 at £3.65 a week (£189.80 a year) to protect your State Pension, which is far cheaper than Class 3. The self-employed pay less NI than employees on the same income, and there is no employer contribution.
Voluntary National Insurance and your State Pension
You need 35 qualifying years for the full new State Pension of £241.30 a week in 2026/27 and at least 10 years for any. Each extra year adds about £6.89 a week (£358.48 a year), and a full year of voluntary Class 3 costs £956.80, so a top-up can pay for itself in under three years of retirement.
| Missing years | Class 3 cost | Class 2 cost | Extra pension a week | Extra pension a year | Class 3 payback |
|---|---|---|---|---|---|
| 1 | £956.80 | £189.80 | £6.89 | £358.50 | 2.7 years |
| 2 | £1,913.60 | £379.60 | £13.79 | £717.01 | 2.7 years |
| 5 | £4,784.00 | £949.00 | £34.47 | £1,792.51 | 2.7 years |
| 10 | £9,568.00 | £1,898.00 | £68.94 | £3,585.03 | 2.7 years |
Check your National Insurance record and State Pension forecast on GOV.UK before paying: some gaps are already filled by credits for Child Benefit, caring or unemployment, and you may reach 35 years anyway. You can usually pay for gaps in the last 6 tax years.
Worked examples
Each example uses 2026/27 rates and the same calculation as the calculator.
£500 a week
(£500 minus £242) x 8% = £20.64 a week, or £1,073.28 over 52 weeks. Your employer pays (£500 minus £96) x 15% = £60.60 a week.
Higher earner
8% on £37,700 (£12,570 to £50,270) = £3,016.00, plus 2% on £29,730 above £50,270 = £594.60. Total £3,610.60, 4.51% of pay.
£35,000 with £3,000 pension sacrifice
NI is charged on £32,000 instead of £35,000: £1,554.40 instead of £1,794.40, saving £240 a year (8% of £3,000). Your employer saves £450 too.
Three employees on £30,000
15% of £25,000 each = £3,750, so £11,250 in total, less the £10,500 Employment Allowance: £750.00. Under the 2024/25 rules it was £3,652.60.
Self-employed profit of £40,000
6% of £27,430 (£12,570 to £40,000) = £1,645.80, with Class 2 treated as paid. An employee on £40,000 pays £2,194.40.
Filling a gap with Class 3
£18.40 x 52 = £956.80. It adds £6.89 a week (£358.50 a year) to your State Pension, so it pays for itself in about 2.7 years.
Why your NI may differ from a salary calculator
Your payslip NI may differ from a yearly salary calculator because National Insurance is worked out per pay period with rounded thresholds. These are the usual reasons.
- Pay period. Monthly, weekly and 4-weekly payroll use rounded thresholds, giving slightly different yearly totals.
- Bonuses and irregular pay. A big month pays more NI that is not refunded later in the year.
- Category letter. B, C, J, H, M and V change the employee or employer rates.
- Salary sacrifice. Pension or other sacrifice reduces the pay NI is charged on.
- Directors. Directors use an annual earnings period, so monthly NI may be uneven.
- More than one job. Each job gets its own thresholds.
National Insurance vs Income Tax
National Insurance and Income Tax are separate deductions with different thresholds, rates and purposes. NI builds your entitlement to the State Pension and some benefits; Income Tax does not.
| Income Tax | National Insurance (employee) | |
|---|---|---|
| Starts at | £12,570 (Personal Allowance) | £12,570 (Primary Threshold) |
| Main rate | 20%, then 40% and 45% | 8%, then 2% above £50,270 |
| Worked out | Cumulatively over the tax year | Each pay period on its own |
| Applies to | Most income, including pensions and savings | Earnings and self-employed profits |
| Stops at State Pension age | No | Yes |
| Builds State Pension | No | Yes |
| Scotland | Different rates | Same as the rest of the UK |
Our UK take-home pay calculator combines both, with pension and student loan, to show what reaches your bank account.
What changed for National Insurance
Employee National Insurance fell from 12% to 10% on and to 8% from , and the self-employed main rate fell from 9% to 6%, when compulsory Class 2 also ended. From employer NI rose to 15% above a lower £5,000 threshold, with a bigger £10,500 Employment Allowance.
For 2026/27 the Primary Threshold, Upper Earnings Limit, Secondary Threshold and all percentage rates stayed the same. The Lower Earnings Limit rose to £129 a week, voluntary Class 2 to £3.65 a week and Class 3 to £18.40 a week, and the Small Profits Threshold to £7,105.
How we calculate your estimate
Employee and employer NI use HMRC's period thresholds for the pay frequency you choose and round each period's contribution to the penny, as payroll's exact percentage method does. Self-employed NI applies Class 4 rates to yearly profit; voluntary top-ups use the weekly rate for the tax year and 1/35 of the full new State Pension per year.
It does not model the annual maximum for people with several jobs or both employment and self-employment, director pro-rata rules in a first year, Class 1A on benefits, freeport employer relief, or mid-year category changes.
Results are estimates. Your payslip and your HMRC National Insurance record are the official figures. Check your record before paying voluntary contributions.
Common National Insurance mistakes
The most common National Insurance mistake is assuming it uses the same thresholds as Income Tax. The tax-free amounts happen to match at £12,570, but the rates, bands and rules are different.
- Treating NI as yearly. It is worked out each pay period, so bonuses cost more NI.
- Ignoring the category letter. Over State Pension age you should be on C and pay no employee NI.
- Paying Class 3 when Class 2 is allowed. Self-employed gaps can cost £189.80 instead of £956.80.
- Topping up without checking credits. Some years are already covered.
- Forgetting employer NI in hiring costs. A £30,000 hire costs £33,750 before any allowance.
- Missing Employment Allowance. It must be claimed each year through payroll.
Frequently asked questions
On £30,000 you pay £1,394.40 employee National Insurance in 2026/27: 8% of the £17,430 above £12,570. That is about £116.16 a month through payroll. Your employer pays £3,750 on top.
Employees stop paying Class 1 National Insurance when they reach State Pension age, even if they keep working; tell your employer so they use category C. Self-employed people stop paying Class 4 from the 6 April after reaching State Pension age.
No. You do not pay National Insurance on State Pension, workplace pension or personal pension income. Pension contributions made through salary sacrifice also reduce the pay National Insurance is charged on.
Yes. A bonus is added to your pay for that period, and NI is charged at 8% up to the period's Upper Earnings Limit and 2% above. Because each period stands alone, a large one-off bonus mostly attracts 2% once you pass £4,189 in a month.
Employees pay no National Insurance on earnings up to £242 a week (£1,048 a month). Earnings above £129 a week still count towards your State Pension. Self-employed people pay no Class 4 below £12,570 profit.
The Lower Earnings Limit is £129 a week (£6,708 a year) in 2026/27. Earning at least this from one job gives you a qualifying week for your State Pension, even though no NI is paid until earnings reach £242 a week.
You may get a refund if you paid too much, for example on two jobs where combined contributions exceed the annual maximum, or if you paid Class 1 after reaching State Pension age. Apply to HMRC with your payslips or P60s.
HMRC's own tools are mainly for employers running payroll. This calculator uses the same official thresholds and rates for 2026/27 and 2025/26, and adds employer cost comparisons, self-employed NI and voluntary top-ups.
You need 10 qualifying years to get any new State Pension and 35 for the full £241.30 a week in 2026/27. Each year counts towards about 1/35 of the full amount.
Yes. Company directors use an annual earnings period, so NI is worked out on their total pay for the year rather than per month. The total is the same as the yearly figure in this calculator for category A.
Sources
- Rates and thresholds for employers 2026 to 2027, HMRC. Checked .
- Rates and thresholds for employers 2025 to 2026, HMRC. Checked .
- Self-employed National Insurance rates, HMRC. Checked .
- Voluntary National Insurance, HMRC. Checked .
- The new State Pension, Department for Work and Pensions. Checked .
- Employment Allowance, HMRC. Checked .
- National Insurance category letters, HMRC. Checked .
- Legislation: Social Security Contributions and Benefits Act 1992; National Insurance Contributions (Secondary Class 1 Contributions) Act 2025; Social Security (Contributions) Regulations 2001.
Related calculators
- UK take-home pay calculatorIncome Tax, National Insurance, pension and student loan together.
- Student loan repayment calculator UKStudent loan deductions alongside your NI on each payslip.
- UK maternity pay calculatorMaternity pay after tax and NI, and the employer NI cost.
- VAT calculator UKFor the self-employed: add or remove VAT and check the £90,000 threshold.
- UK rent affordability calculatorHow much rent you can afford on your take-home pay.
- UK debt payoff calculatorYour debt-free date on the money left after deductions.
Disclaimer
Calculation methodology sourced from official government publications. See our Editorial Policy for how we build and maintain our calculators.
Results are estimates for planning, not tax advice. Payroll, HMRC and your National Insurance record decide the contributions you pay and your State Pension. Check your record on GOV.UK or ask HMRC or an adviser before paying voluntary contributions.