What is National Insurance?
National Insurance contributions fund state benefits like the State Pension. Employees pay Class 1 NI on earnings above the primary threshold.
Thrivelance Tools
UK National Insurance Calculator 2026/27
Calculate your employee Class 1 National Insurance contributions for the 2026/27 tax year. Enter your annual salary to see your NI charge across each pay period.
Enter your salary
Class 1 employee NI only. Your employer pays a separate contribution.
| Breakdown | Annual | Monthly | Weekly |
|---|---|---|---|
| Gross salary | |||
| NI at 8% (main band) | |||
| NI at 2% (above UEL) | |||
| Total National Insurance |
Take home after NI
NI as % of salary
2026/27 rates
You pay 8% on earnings between £12,570 and £50,270, then 2% on anything above the upper earnings limit.
NI vs income tax
NI and income tax are separate. NI has its own thresholds and is usually worked out per pay period rather than cumulatively across the year.
Employer contributions
Your employer also pays NI (15% above the secondary threshold in 2026/27). That cost sits on top of your salary and isn't deducted from your pay.
FAQ
Common questions about this calculator.
What is the National Insurance rate for 2026/27?
Employees pay 8% on earnings between the £12,570 primary threshold and the £50,270 upper earnings limit, then 2% on earnings above that.
At what salary do I start paying NI?
You start paying employee National Insurance once your earnings exceed the primary threshold of £12,570 a year.
Is National Insurance the same as income tax?
No. They are separate deductions with different thresholds. NI is usually calculated per pay period, while income tax is cumulative across the year.
Does my employer pay National Insurance too?
Yes. Employers pay a separate secondary contribution (15% above the secondary threshold in 2026/27) on top of your salary.