UK National Insurance Calculator
Estimate employee Class 1 National Insurance on your annual employment income for 2026/27, 2025/26 or 2024/25, assuming the standard Category A. This calculator provides an annual estimate; employee National Insurance is normally calculated separately for each pay period, so your actual payroll deductions can differ if your earnings vary during the year.
Assumes National Insurance category A, the standard category for most employees. Other category letters can produce different employee National Insurance. Does not include employer National Insurance, Income Tax, student loan repayments or pension contributions.
How your earnings are charged for NI
No employee National Insurance is charged on earnings up to the Primary Threshold. Earnings between the Primary Threshold and the Upper Earnings Limit are charged at the main rate, and earnings above the Upper Earnings Limit are charged at a lower rate.
| Band | Rate | Earnings | NI charged |
|---|---|---|---|
| Up to Primary Threshold | 0% | £12,570.00 | £0.00 |
| Primary Threshold to Upper Earnings Limit | 8% | £17,430.00 | £1,394.40 |
How the National Insurance Calculator works
Enter your annual employment income and select the tax year. The calculator applies the standard Category A employee National Insurance thresholds and rates to estimate your Class 1 National Insurance. It assumes Category A; other category letters are not supported in this version.
For a complete estimate of take-home pay including Income Tax, student loan and pension deductions, use the full Salary Calculator. For Income Tax only, use the Income Tax Calculator.
Employee Class 1 National Insurance
Class 1 National Insurance is paid by employees on earnings from employment. This calculator assumes National Insurance category A, the standard category for most employees. Other categories, such as those for certain apprentices or veterans, can produce different employee National Insurance and are not covered by this calculator.
National Insurance thresholds
For 2026/27, the relevant Category A employee National Insurance thresholds are as follows.
| Threshold | Annual amount |
|---|---|
| Lower Earnings Limit | £6,708.00 |
| Primary Threshold | £12,570.00 |
| Upper Earnings Limit | £50,270.00 |
How employee NI is calculated
- Up to Primary Threshold
- 0%
- Primary Threshold to Upper Earnings Limit
- 8%
- Above Upper Earnings Limit
- 2%
Lower Earnings Limit versus Primary Threshold
The Lower Earnings Limit (£6,708.00 for 2026/27) is relevant to National Insurance records and state benefit entitlement, such as the State Pension. It is not the point where standard Category A employees start paying employee National Insurance.
Employee National Insurance is only charged once earnings pass the Primary Threshold (£12,570.00 for 2026/27). An employee can earn above the Lower Earnings Limit but below the Primary Threshold and pay £0 employee National Insurance, while still building entitlement to certain state benefits.
Why the NI rate falls above the Upper Earnings Limit
Earnings above the Upper Earnings Limit are charged at a lower employee National Insurance rate than earnings between the Primary Threshold and the Upper Earnings Limit. This structure is set by the government; this calculator applies the published rates rather than determining them.
Annual estimate versus payroll deductions
This calculator provides an annual estimate using annual-equivalent thresholds. Employee National Insurance is normally calculated separately for each pay period, such as weekly or monthly payroll, without reference to earlier periods in the year. If your earnings vary during the year, for example through bonuses, overtime or a mid-year pay change, your actual payroll deductions can differ from this annual estimate.
Worked National Insurance examples
Figures below are for 2026/27, Category A, generated by this calculator's own engine.
| Annual income | Employee NI | Effective rate |
|---|---|---|
| £10,000.00 | £0.00 | 0% |
| £20,000.00 | £594.40 | 3% |
| £30,000.00 | £1,394.40 | 4.6% |
| £50,000.00 | £2,994.40 | 6% |
| £60,000.00 | £3,210.60 | 5.4% |
| £100,000.00 | £4,010.60 | 4% |
Frequently asked questions
What is National Insurance?
How much National Insurance will I pay?
When do I start paying employee National Insurance?
What is the Primary Threshold?
What is the Lower Earnings Limit?
Why does the National Insurance rate fall above £50,270?
Does this calculator include employer National Insurance?
Does this calculator work for self-employed people?
Why might my payslip NI differ from this calculator?
Official sources
Last reviewed
Reviewed
Version 1.0.0
This calculator provides estimates of employee Class 1 National Insurance only, for Category A, for general guidance. It is not financial or tax advice. It does not calculate employer National Insurance, self-employed National Insurance, Income Tax, student loan repayments or pension contributions, and it provides an annual estimate rather than a payroll calculation. Check GOV.UK guidance or seek professional advice if you are unsure.