UK National Insurance Calculator 2026/27
Estimate your Class 1 National Insurance contributions as an employee.
✓ Rates updated April 2026 — Employee 8% / 2% | Employer 15%
How Much National Insurance Do I Pay in 2026?
National Insurance (NI) is a tax on earnings paid by employees, employers, and the self-employed. As an employee in 2026/27, you pay Class 1 NI at 8% on earnings between £12,570 and £50,270 per year, and 2% on anything above £50,270. Employers pay 15% on earnings above £5,000 per year.
NI Rates 2026/27 at a Glance
| Contribution | Threshold | Rate |
|---|---|---|
| Employee (main) | £12,570 – £50,270/yr | 8% |
| Employee (higher) | Above £50,270/yr | 2% |
| Employer | Above £5,000/yr | 15% |
| Self-employed Class 4 | £12,570 – £50,270/yr | 6% |
| Self-employed Class 4 (higher) | Above £50,270/yr | 2% |
Rates effective 6 April 2026. Source: HMRC.
Worked Example: £35,000 Salary
On a £35,000 salary for 2026/27, you pay no National Insurance on the first £12,570. The remaining £22,430 falls in the main band, taxed at 8% — about £1,794 a year, or roughly £150 a month. Because the main rate only applies between £12,570 and £50,270, someone earning £60,000 pays 8% on that middle band and just 2% on earnings above £50,270 — so NI takes a smaller percentage of income as salaries rise into the higher band, unlike income tax which rises.
Key Things to Know About NI
- It builds your State Pension. Your NI record decides your entitlement — you typically need about 35 qualifying years for the full new State Pension and at least 10 to get any.
- It stops at State Pension age. Employees stop paying Class 1 NI once they reach State Pension age, even if they keep working.
- It is separate from income tax. NI has its own thresholds, so your payslip shows two deductions that don't line up.
- Check for gaps. Missing years can sometimes be filled with voluntary Class 3 contributions to protect your pension.
Frequently Asked Questions
What does National Insurance pay for?
NI contributions go towards the State Pension, the NHS, Jobseeker's Allowance, Employment and Support Allowance, and other state benefits. Your NI record affects how much State Pension you receive — you generally need 35 qualifying years for the full new State Pension (£230.25/week in 2026).
Do I pay NI on all my income?
As an employee, you pay Class 1 NI on earned income (salary, wages, bonuses) above the Primary Threshold (£12,570). You do not pay NI on investment income, rental income, or pension income. If you have multiple jobs, NI is calculated separately for each employment.
Is NI different if I'm self-employed?
Yes. Self-employed people pay Class 4 NI (6% on profits £12,570–£50,270, then 2%). Class 2 NI was abolished from April 2024 — self-employed people now build NI credits through Class 4 alone. This calculator covers employee (Class 1) NI only.
When do I stop paying National Insurance?
Employees stop paying NI when they reach State Pension age (currently 66). Employers continue paying Employer NI on your wages regardless of your age. Check your NI record and State Pension forecast at gov.uk/check-state-pension.
📖 Read the guide
How is National Insurance calculated?
What to work out next
⚠️ Disclaimer: Results are estimates only and do not constitute financial, tax, or legal advice. Tax laws change frequently — always verify with official sources (IRS, HMRC) and consult a qualified professional before making decisions.
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