UK National Insurance Calculator 2026
Estimate your employee National Insurance contributions for 2026–2027. Enter any salary or wage and see your NI deductions instantly.
Income Details
Your Salary
Enter your income to get started
Your estimated take-home pay, tax, and NI will appear here instantly.
Example estimates · 2026–2027
Nurse, NHS Band 5
Gross £28,407
£23,973/yr
take-home
Software Engineer
Gross £55,000
£42,457/yr
take-home
Teacher (Main Scale)
Gross £31,650
£26,308/yr
take-home
How This Calculator Works
Employee Class 1 National Insurance is charged at 8% on earnings between the Primary Threshold (£12,570) and the Upper Earnings Limit (£50,270) per year. Above £50,270, only 2% NI is charged — this means NI is broadly capped for higher earners.
NI thresholds are the same across England, Wales, Northern Ireland, and Scotland. The rates shown are for Category A (the most common category for employees).
Example Calculation
NI Estimates for 2026–2027 (Category A)
£20,000/yr
£594 NI
£35,000/yr
£1,794 NI
£50,000/yr
£2,994 NI
£70,000/yr
£3,411 NI
Class 1 Employee NI, Category A. No employer NI shown.
Frequently Asked Questions
What is National Insurance?
National Insurance (NI) is a tax on earnings that funds state benefits including the State Pension, NHS, and unemployment support. Employees pay Class 1 NI, which is deducted via PAYE.
How much NI do I pay in 2026–2027?
Employee NI is 8% on earnings between £12,570 and £50,270 per year, and 2% on earnings above £50,270. No NI is paid below the Primary Threshold of £12,570.
Is NI different in Scotland?
No. National Insurance rates and thresholds are the same across all UK regions. Only income tax differs in Scotland.
Does my employer also pay NI?
Yes. Employers pay Class 1 Employer NI at 15% on employee earnings above £5,000 (Secondary Threshold for 2026–27). This is separate from your employee NI and is not deducted from your pay.
Can I reduce my National Insurance contributions?
Yes. Salary sacrifice pension contributions reduce the earnings figure on which NI is calculated, meaning both you and your employer pay less NI.