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National Insurance Calculator

Estimate employee Class 1 National Insurance contributions for the 2026/27 tax year.

Inputs

GBP
Employee Class 1 NICs for 2026/27: 8% on earnings between the primary threshold (£12,570) and the upper earnings limit (£50,270), then 2% above £50,270. This shows the employee's contribution; employers separately pay 15% above the £5,000 secondary threshold. Self-employed (Class 2/4) rates differ.

Annual National Insurance

Employee Class 1 NICs
£0

How National Insurance works

National Insurance contributions (NICs) fund the State Pension and certain benefits. Employees pay Class 1 NICs through PAYE: nothing on the first £12,570 (the primary threshold), 8% on earnings between £12,570 and £50,270 (the upper earnings limit), and 2% on everything above £50,270.

Unlike income tax, NICs do not have a tapering allowance, and they are charged on earnings rather than total taxable income. Your employer also pays employer's NICs (15% above £5,000 from April 2025), which is a cost to them and not deducted from your pay. Your NI record determines your entitlement to the State Pension.

FAQ

What are the 2026/27 rates?
Employee Class 1: 8% between £12,570 and £50,270, then 2% above. Unchanged from 2025/26.
Is NI the same as income tax?
No. They are separate deductions with different thresholds and rules, though both are taken via PAYE.
Do I pay NI on a pension or savings?
No. NICs apply to earnings from employment (and self-employment), not to pension income, savings interest or dividends.
What about employer's NI?
Employers pay 15% on earnings above £5,000 (from April 2025). This is their cost and is not deducted from your salary.