National Insurance Calculator 2026/27
See how much Class 1 National Insurance comes off your pay, by year, month and week, alongside your Income Tax and take-home pay.
2026/27 rates · verified 11 October 2026
Pension, student loan and tax code options
Auto-enrolment minimum is 5% from you (including tax relief), usually on qualifying earnings.
Estimate for the whole 2026/27 tax year (6 April 2026 to 5 April 2027). Monthly and weekly figures are the yearly amount divided by 12 and 52.
National Insurance rates 2026/27
| Earnings | Weekly | Monthly | Yearly | Employee rate |
|---|---|---|---|---|
| Below the primary threshold | Up to £242 | Up to £1,048 | Up to £12,570 | 0% |
| Primary threshold to upper earnings limit | £242.01 to £967 | £1,048.01 to £4,189 | £12,570.01 to £50,270 | 8% |
| Above the upper earnings limit | Over £967 | Over £4,189 | Over £50,270 | 2% |
Your employer pays 15% employer National Insurance on your earnings above £5,000 a year (£96 a week, £417 a month). The calculator shows this under the Income Tax breakdown.
National Insurance on common salaries
| Salary | Employee NI a year | Per month | Employer NI a year |
|---|---|---|---|
| £15,000 | £194.40 | £16.20 | £1,500.00 |
| £20,000 | £594.40 | £49.53 | £2,250.00 |
| £25,000 | £994.40 | £82.87 | £3,000.00 |
| £28,000 | £1,234.40 | £102.87 | £3,450.00 |
| £30,000 | £1,394.40 | £116.20 | £3,750.00 |
| £32,000 | £1,554.40 | £129.53 | £4,050.00 |
| £35,000 | £1,794.40 | £149.53 | £4,500.00 |
| £38,000 | £2,034.40 | £169.53 | £4,950.00 |
| £40,000 | £2,194.40 | £182.87 | £5,250.00 |
| £45,000 | £2,594.40 | £216.20 | £6,000.00 |
| £50,000 | £2,994.40 | £249.53 | £6,750.00 |
| £55,000 | £3,110.60 | £259.22 | £7,500.00 |
| £60,000 | £3,210.60 | £267.55 | £8,250.00 |
| £70,000 | £3,410.60 | £284.22 | £9,750.00 |
| £80,000 | £3,610.60 | £300.88 | £11,250.00 |
| £90,000 | £3,810.60 | £317.55 | £12,750.00 |
| £100,000 | £4,010.60 | £334.22 | £14,250.00 |
| £120,000 | £4,410.60 | £367.55 | £17,250.00 |
| £150,000 | £5,010.60 | £417.55 | £21,750.00 |
Self-employed National Insurance
If you're self-employed, you pay Class 4 instead: 6% on profits from £12,570 to £50,270 and 2% above, through Self Assessment. Use the self-employed tax calculator.
Frequently asked questions
How much National Insurance will I pay?
Employees pay 8% on earnings between £12,570 and £50,270 a year (£1,048 and £4,189 a month), and 2% above that. On £35,000 that's £1,794.40 a year.
Do I pay National Insurance after State Pension age?
No employee National Insurance is due once you reach State Pension age, even if you keep working. Your employer still pays employer National Insurance.
How much do employers pay?
15% on earnings above £5,000 a year (£417 a month). Many employers can claim the £10,500 Employment Allowance against their bill.
What do self-employed people pay?
Class 4 National Insurance at 6% on profits between £12,570 and £50,270, and 2% above. Class 2 is voluntary: £3.65 a week, mainly worth paying if profits are under £7,105 so you keep building State Pension.
Is National Insurance worked out yearly or per pay period?
For employees, per pay period. If your pay jumps in one month (a bonus, say) you can pay 8% on more of it than the yearly figure suggests. Directors are the exception: they're assessed on a yearly basis.
Related calculators
All rates, thresholds and dates on this page come from official sources, including GOV.UK, HM Revenue and Customs, the Scottish Government, Revenue Scotland and the Welsh Government. Last verified 11 October 2026.