Free NI Calculator

UK National Insurance Calculator

Calculate employee and employer National Insurance contributions instantly. Updated for 2026/27: employees pay 8% between £12,570 and £50,270 and 2% above; employers pay 15% above £5,000.

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How much National Insurance is paid on a salary in 2026/27?

Employees pay 8% on earnings between £12,570 and £50,270 a year and 2% on anything above £50,270. Employers pay 15% on everything above £5,000 a year, on top of the salary. The rates and thresholds are the same as 2025/26. Payroll works NI out each pay period, so the yearly figures here assume the salary is paid evenly.

Worked example: £30,000 a year, paid evenly, category A

  1. Employee: £30,000 − £12,570 = £17,430 × 8% = £1,394.40.
  2. Employer: £30,000 − £5,000 = £25,000 × 15% = £3,750.00.
  3. Employment Allowance (up to £10,500 a year, if eligible) comes off the employer's total NI bill, not off each employee.

Employee NI £1,394.40 a year (about £116.20 a month); employer NI £3,750.00 a year before any Employment Allowance.

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Understanding UK National Insurance

Everything employers and employees need to know about NI for 2026/27. For related topics, try our minimum wage calculator or overtime pay calculator.

What is National Insurance?
National Insurance (NI) is a tax on earnings paid by employees and employers in the UK. Employee NI funds the NHS, state pension, and certain benefits. Employer NI is a separate charge on top of gross wages — it is not deducted from the employee's pay but is an additional cost for the employer. Both are collected via PAYE alongside Income Tax.
How much NI do employees pay in 2026/27?
Employees pay 0% on earnings below £12,570/year (the Primary Threshold), 8% on earnings between £12,570 and £50,270 (the Upper Earnings Limit), and 2% on everything above £50,270. These are the Class 1 rates for 2026/27, unchanged from 2025/26. NI is calculated on each pay period's earnings, not on the annual total, though the thresholds are scaled proportionally.
How much NI do employers pay in 2026/27?
Employers pay 15% on each employee's earnings above £5,000/year (the Secondary Threshold). From 6 April 2025 the threshold fell from £9,100 to £5,000 and the rate rose from 13.8% to 15% (announced in the October 2024 Budget); both stay the same for 2026/27. For an employee on £25,000 a year, employer NI went from £2,194.20 ((£25,000 − £9,100) × 13.8%) to £3,000.00 ((£25,000 − £5,000) × 15%), £805.80 more. Employers pay 0% up to £50,270 for employees under 21 and apprentices under 25.
What is the Employment Allowance?
Eligible employers can take up to £10,500 a year off their employer NI bill in 2026/27 (it rose from £5,000 in April 2025). Since April 2025 there is no longer a £100,000 limit on the previous year's employer NI bill. A company whose only employee paid above the secondary threshold is its sole director cannot claim, and only one company in a group can. The Employment Allowance is claimed through your payroll software and offsets your employer NI liability each month until the allowance is used up.
When do you pay NI?
NI is deducted via PAYE each pay period and paid to HMRC by the 19th of the following month (22nd if paying electronically). It is not paid separately from Income Tax — both go through your payroll run as a single PAYE payment. Most payroll software, and integrations like Xero and QuickBooks, calculate NI automatically.
Does NI apply to all employees?
Class 1 NI applies to employees who earn above the relevant thresholds. Workers under 16 are exempt from employee NI. Employees who have reached State Pension age no longer pay employee NI, though employer NI still applies. Some limited-hours or low-earnings workers may fall below the thresholds. Self-employed workers pay Class 2 and Class 4 NI, not Class 1 — these are different rates and thresholds.

Sources

Last checked against GOV.UK: 2 October 2026

Category A (most employees). Yearly figures assume the salary is paid evenly; payroll calculates NI each pay period. This calculator is a guide, not tax advice.

All UK statutory rates for 2026/27 in one table

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