Understand your National Insurance before payday.
Estimate employee National Insurance contributions from your annual gross salary and understand how the main contribution thresholds affect your pay.
See how your salary moves through NI thresholds.
Most standard category A employees pay 8% between the primary threshold and upper earnings limit, then 2% above the upper limit.
Estimate your employee National Insurance.
Enter your annual gross salary to estimate Class 1 employee National Insurance for the 2026/27 tax year. The standard calculation shown here is for category A employees.
Your salary
Enter your annual gross employment income before deductions.
Your National Insurance
National Insurance is separate from Income Tax.
National Insurance contributions are used to help fund certain state benefits and services. The amount an employee pays depends on their earnings and National Insurance category.
For most standard employees, Class 1 contributions are deducted automatically through payroll.
Why your payslip can show both Income Tax and NI.
Income Tax and National Insurance are separate deductions. They use different rules and thresholds, so the amount deducted for each can be different.
Your employer normally deducts employee National Insurance through PAYE before you receive your wages.
The calculator on this page focuses only on standard employee Class 1 National Insurance.
The main National Insurance thresholds to know.
For the 2026/27 tax year, the standard employee Class 1 Primary Threshold is £12,570 a year and the Upper Earnings Limit is £50,270 a year. :contentReference[oaicite:1]{index=1}
Lower Earnings Limit
The annual Lower Earnings Limit for 2026/27 is £6,708. Employees do not pay NI below the relevant contribution threshold but earnings at or above the LEL can affect benefit entitlement. :contentReference[oaicite:2]{index=2}
Primary Threshold
Standard category A employee contributions begin above the £12,570 annual Primary Threshold. :contentReference[oaicite:3]{index=3}
Upper Earnings Limit
Employee contributions above £50,270 are generally charged at the lower 2% rate for standard category A employees. :contentReference[oaicite:4]{index=4}
How standard employee Class 1 NI rates work.
For 2026/27, most category A employees pay 8% on earnings above the Primary Threshold up to the Upper Earnings Limit, then 2% on earnings above the Upper Earnings Limit. :contentReference[oaicite:5]{index=5}
Main employee rate
Applies to standard category A earnings above £12,570 up to and including the £50,270 Upper Earnings Limit. :contentReference[oaicite:6]{index=6}
Rate above the UEL
Standard category A employee earnings above £50,270 are charged at 2%. :contentReference[oaicite:7]{index=7}
National Insurance has different contribution classes.
The class that applies depends on your employment status, earnings and circumstances. :contentReference[oaicite:8]{index=8}
Class 1
Generally applies to employees. Contributions are normally deducted through payroll.
Class 2
Applies to certain self-employed people under the applicable rules and profit thresholds.
Class 3
Voluntary contributions can help fill certain gaps in your National Insurance record.
Class 4
Applies to certain self-employed profits under the relevant Class 4 rules.
Self-employed National Insurance uses different rules.
If you are self-employed, your National Insurance calculation is based on your profits rather than employee salary thresholds.
Do not use an employee NI calculator for self-employed profits.
Self-employed National Insurance has its own thresholds, rates and rules. Your liability can depend on your taxable trading profits and other circumstances.
The calculator on this page is designed for standard employee Class 1 National Insurance and is not a self-employed calculation.
If you are self-employed, use the relevant HMRC rules when working out your National Insurance position.
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National Insurance FAQs
Common questions about employee contributions, thresholds, rates and NI classes.
Make National Insurance easier to understand.
Estimate your employee contributions, understand the thresholds and explore related tax guides.