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National Insurance calculator

Work out employee and employer Class 1 National Insurance on a salary for 2026/27, for every common NI category letter — including under-21s, apprentices and people over State Pension age.

Tax year 2026/27 Rules checked: November 2026 How we calculate

£

Salary after any salary sacrifice.

Employee NI per year£2,194.40
Per month
£182.87
Employer NI per year
£5,250.00
Total NI
£7,444
NI on this pay
  • Employee NI£2,19429%
  • Employer NI£5,25071%

Thresholds 2026/27

Lower earnings limit (credits State Pension)
£6,708
Primary threshold (employee NI starts)£242 a week, £1,048 a month
£12,570
Secondary threshold (employer NI starts)£96 a week, £417 a month
£5,000
Upper earnings limit£967 a week, £4,189 a month
£50,270
Employee rate (PT to UEL / above)
8% / 2%
Employer rate
15%
  • NI is worked out on each pay period separately, not on annual pay. With irregular pay the yearly total can differ from this estimate. Company directors use an annual earnings period.

This is an estimate based on published rates, not tax or financial advice. Your payslip or assessment may differ. We are an independent site, not affiliated with any government agency.

How Class 1 NI works

Threshold 2026/27WeeklyMonthlyYearly
Lower earnings limit£129£559£6,708
Secondary threshold (employer)£96£417£5,000
Primary threshold (employee)£242£1,048£12,570
Upper earnings limit£967£4,189£50,270

Employees pay 8% between the primary threshold and the upper earnings limit and 2% above it. Earnings between the lower earnings limit and the primary threshold cost nothing but still count towards your State Pension. Employers pay 15% above the secondary threshold — or above £50,270 for employees under 21 (category M), apprentices under 25 (H) and some veterans and freeport workers.

Worked example: £40,000 salary

£40,000 a year, category A, 2026/27

Employee NI is 8% of £27,430 (the pay above £12,570): £2,194.40. The employer pays 15% of £35,000: £5,250.00.

Employee NI per year£2,194.40
Per month
£182.87
Employer NI per year
£5,250.00
Total NI
£7,444
NI on this pay
  • Employee NI£2,19429%
  • Employer NI£5,25071%

For a 20-year-old on the same pay (category M), employer NI is nil because pay is below £50,270, which makes young workers cheaper to employ.

What changed

The employee rate was cut from 12% to 10% in January 2024 and to 8% in April 2024. The employer rate rose from 13.8% to 15% in April 2025, when the secondary threshold fell from £9,100 to £5,000 and the Employment Allowance rose to £10,500. For 2026/27 these all stayed the same; only the lower earnings limit increased.

Tips

  • Salary sacrifice lowers the pay on which both you and your employer pay NI.
  • Check gaps in your NI record in your HMRC account; voluntary Class 3 contributions (£18.40 a week in 2026/27) can fill missing years.
  • Two jobs: each employer applies the thresholds separately, so you can pay less NI overall than on one salary of the same total.

Questions people ask

What are the National Insurance rates for 2026/27?

Employees pay 8% on earnings between £12,570 and £50,270 a year and 2% above that. Employers pay 15% on earnings above £5,000 a year.

Do I pay NI after State Pension age?

No employee NI once you reach State Pension age (category C), but your employer still pays employer NI.

Why does NI matter for my State Pension?

Each year you earn above the lower earnings limit (£6,708 in 2026/27) counts as a qualifying year. You need 35 qualifying years for the full new State Pension of £241.30 a week.

What is the Employment Allowance?

Eligible employers can reduce their employer NI bill by up to £10,500 a year. Companies where the only employee is a director cannot claim it.

Official sources

Rules checked: November 2026.

This is an estimate based on published rates, not tax or financial advice. Your payslip or assessment may differ. We are an independent site, not affiliated with any government agency. Read the full disclaimer.