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National Insurance per year
UK National Insurance Calculator (2026/27)
Enter your gross pay to see how much employee National Insurance you pay in the 2026/27 tax year (6 April 2026 to 5 April 2027). Most employees pay 8% on pay between the primary threshold and the upper earnings limit, and 2% above it. The calculator works by year, month or week, shows the amount in each band, and covers the main National Insurance categories. It is an estimate for planning and checking a payslip, not a payroll calculation.
Please enter your gross pay.
Employee National Insurance per year
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Pay after NI per year
Share of gross pay
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Primary threshold per year
| Breakdown | Pay | Rate | National Insurance |
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How to Use the UK National Insurance Calculator
- Enter your gross pay, which is your pay before tax and other deductions.
- Choose whether the amount is per year, per month or per week.
- Pick your National Insurance category. If you are not sure, category A is the standard choice for most employees.
- Select Calculate to see your National Insurance and how much of your pay falls in each band.
UK National Insurance Rates and Thresholds for 2026/27
| Class 1 threshold | Per week | Per month | Per year |
|---|---|---|---|
| Lower earnings limit | £129 | £559 | £6,708 |
| Primary threshold | £242 | £1,048 | £12,570 |
| Upper earnings limit | £967 | £4,189 | £50,270 |
For category A, the employee rate is 0% up to the primary threshold, 8% from the primary threshold to the upper earnings limit, and 2% above the upper earnings limit. Category B pays 1.85% in the middle band, category C pays nothing, and category J pays 2% in both bands. Other letters follow one of these patterns: H, M, V, F and N pay the same employee rates as A; E and I the same as B; K and S the same as C; and D, L and Z the same as J. The figures come from GOV.UK: Rates and thresholds for employers 2026 to 2027.
UK National Insurance Calculator — How It Works
National Insurance = rate × (pay up to the upper earnings limit − primary threshold) + 2% × (pay above the upper earnings limit)
The calculator takes the part of your pay that sits between the primary threshold and the upper earnings limit and charges your category's main rate on it. Anything above the upper earnings limit is charged at the upper rate, which is 2% for categories A, B and J. It uses the thresholds for the pay period you choose, so a monthly figure is worked out with the monthly thresholds, as payroll does.
UK National Insurance Calculator Example
Take a salary of £45,000 a year in category A. The part of your pay between £12,570 and £50,270 is £32,430, and 8% of that is £2,594.40. There is no pay above the upper earnings limit, so your National Insurance for the year is £2,594.40. On £60,000, the middle band is £37,700, which gives £3,016.00, and the £9,730 above £50,270 is charged at 2%, which is £194.60, for a total of £3,210.60. Paid monthly at £3,500, the pay above the £1,048 monthly threshold is £2,452, and 8% of that is £196.16.
Key Features & Benefits of This UK National Insurance Calculator
- 2026/27 rates — the current primary threshold, upper earnings limit and rates.
- Year, month or week — the right thresholds for the way you are paid.
- Band-by-band breakdown — see exactly how much pay is charged at each rate.
- Main categories — standard, reduced rate, over State Pension age and deferment.
- Instant, free and private — runs in your browser, no sign-up, nothing stored.
Good to know
This is an estimate, not tax or financial advice. It covers employee Class 1 National Insurance only. It does not include employer National Insurance, self-employed National Insurance (Class 2 and Class 4), or company director rules. Rates were last checked on 2 October 2026 against GOV.UK: Rates and thresholds for employers 2026 to 2027. For a longer explanation, read our UK National Insurance 2026/27 guide. To see National Insurance together with Income Tax, use the UK Take-Home Pay Calculator.
UK National Insurance Calculator — FAQs
How much National Insurance do I pay in 2026/27?
Most employees (category A) pay 8% on pay between the primary threshold of £12,570 and the upper earnings limit of £50,270 a year, and 2% on pay above that. On £45,000 a year that is £2,594.40, and on £60,000 it is £3,210.60.
What is the primary threshold?
It is the point where employees start paying National Insurance. For 2026/27 it is £242 a week, £1,048 a month or £12,570 a year. The upper earnings limit, where the rate drops from 8% to 2%, is £967 a week, £4,189 a month or £50,270 a year.
Is National Insurance the same as Income Tax?
No. National Insurance is a separate deduction with its own thresholds and rates, and it is worked out on your pay in each pay period rather than on taxable income after allowances. You can see both together in the UK Take-Home Pay Calculator.
Do I pay National Insurance over State Pension age?
Employees over State Pension age (category C) pay no employee National Insurance, but Income Tax is still due, and employers still pay their own National Insurance on your pay.
Is National Insurance different in Scotland or Wales?
The Class 1 rates and thresholds in this calculator are the same everywhere in the UK. Only Income Tax bands differ in Scotland, and the UK Take-Home Pay Calculator has a Scotland option.
Why might my payslip show a different amount?
National Insurance is worked out for each pay period, so bonuses, uneven pay, a different category letter, company director rules or a second job can change the figure. This calculator assumes steady pay and one job, so treat the result as an estimate.