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National Insurance Calculator

Updated for tax year 2026/27 Salary & Tax HMRC National Insurance rates & thresholds

National Insurance (NI) is a tax on your earnings, separate from Income Tax. As an employee you pay Class 1 National Insurance: 8% on earnings between the Primary Threshold and the Upper Earnings Limit, and 2% on earnings above that.

Enter your gross pay to see your NI deduction for the selected tax year.

Your details

Results

Your National Insurance
£2,194.40
Tax year 2026/27
NI at 8%
£2,194.40
On pay between £12,570 and £50,270
NI at 2%
£0.00
On pay above £50,270
Effective NI rate
5.5%
You keep after NI
£37,805.60

How your NI was calculated

Earnings up to £12,570£12,570.00
Earnings at 8%£27,430.00
Earnings at 2%£0.00
National Insurance£2,194.40

How the calculation works

We believe numbers should be transparent. Here is the formula behind this calculator.

NI = 8% of earnings between £12,570 and £50,270 + 2% of earnings above £50,270

Worked example

Worked example: £40,000 a year in 2026/27

Earnings over the £12,570 Primary Threshold: £27,430.
All of that is within the Upper Earnings Limit of £50,270, so it is taxed at 8%.
National Insurance = £27,430 × 8% = £2,194.40 a year.

Important assumptions

  • Uses the standard "category A" employee rate. Some employees (under 21s, apprentices, over State Pension age) have different or no NI.
  • Does not include employer National Insurance.
  • NI is calculated on employment earnings before pension if paid by salary sacrifice.

Frequently asked questions

What are the employee National Insurance rates for 2026/27?

Employees pay 8% on earnings between the Primary Threshold (£12,570 a year) and the Upper Earnings Limit (£50,270), and 2% on anything above that.

Is National Insurance the same as Income Tax?

No. They are separate taxes. Income Tax uses your Personal Allowance and rate bands; NI is based on earnings thresholds and only applies to employment income (and self-employed profits via Class 4).

Do I pay NI on interest or rental income?

No. Class 1 NI is only charged on employment earnings. Savings and rental income are not subject to employee NI.

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These calculations are estimates for guidance only and are not professional financial, tax or legal advice. UK rates and rules change, so always verify important figures with official GOV.UK / HMRC information or speak to a qualified professional. See our full disclaimer.