National Insurance Calculator 2026/27
Just the NI. Enter your pay and see exactly what you pay — 8% up to £50,270, then 2% — per week, per month and per year, plus what your employer pays on top.
- Rates: GOV.UK — checked 5 Nov 2026
- Tested against HMRC worked examples
- Your salary never leaves your browser
Most small employers can claim it. It cuts the employer NI bill — it never changes what you pay.
NI is worked out per pay period, on your gross pay before any pension deduction. Pension does not reduce NI (net-pay model).
Your National Insurance
— / year
- Per month
- —
- Per week
- —
- Per day
- —
| Pay below £12,570 (no NI) | — |
|---|---|
| Pay at 8% (£12,570–£50,270) | — |
| Pay at 2% (above £50,270) | — |
| Total employee NI | — |
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Rates checked 5 November 2026.
Every figure checked against HMRC's own examples.
Your salary never leaves your browser.
Rates re-checked by hand after every Budget.
Rates: GOV.UK — last checked 5 November 2026 See the official rates
How this is calculated
Employee National Insurance for 2026/27 is 8% of pay between the primary threshold (£12,570 a year, £1,048 a month, £242 a week) and the upper earnings limit (£50,270 a year, £4,189 a month, £967 a week), then 2% above the limit. NI is charged on gross pay before pension, and it is worked out per pay period — the monthly and weekly figures above use each period's own thresholds, so they can differ from the annual figure by a few pence. Your employer pays 15% on pay above £5,000 a year. Full tables on the 2026/27 rates page and the method on How we calculate.
Examples — National Insurance at common salaries
| Salary | Employee NI / year | NI / month | Income tax / year |
|---|---|---|---|
| £20,000 | £594.40 | £49.53 | £1,486.00 |
| £35,000 | £1,794.40 | £149.53 | £4,486.00 |
| £50,000 | £2,994.40 | £249.53 | £7,486.00 |
| £60,000 | £3,210.60 | £267.55 | £11,432.00 |
| £80,000 | £3,610.60 | £300.88 | £19,432.00 |
| £110,000 | £4,210.60 | £350.88 | £33,432.00 |
No pension, tax code 1257L. Notice the pattern: NI stops growing at 8% once pay passes £50,270 — at £110,000 the NI bill is only £4,210.60 while income tax is £33,432.00.
Questions
How much National Insurance do I pay on £35,000?
On a £35,000 salary you pay £1,794.40 employee National Insurance a year — £149.53 a month. That is 8% of the £22,430 of pay between the £12,570 primary threshold and the £50,270 upper earnings limit. Your employer pays another £4,500.00 on top.
What are the National Insurance rates for 2026/27?
Employees pay 8% on earnings between £12,570 and £50,270 a year, then 2% above £50,270. There is no NI on the first £12,570. Employers pay 15% on pay above £5,000 a year, less the £10,500 Employment Allowance where eligible.
Why does my NI rate drop above £50,270?
Above the upper earnings limit (£50,270 a year, £4,189 a month, £967 a week) the employee rate falls from 8% to 2%. That is why a pay rise above that line keeps more of each extra pound than a rise below it — see the pay rise calculator.
Is National Insurance worked out weekly or monthly?
Per pay period, not cumulatively like income tax. Your NI each month is worked out on that month's pay against the monthly thresholds (£1,048 and £4,189), and each week against the weekly ones (£242 and £967). A one-off bonus month can therefore cost more — or less — NI than the annual figure suggests.
What does National Insurance actually pay for?
It funds the State Pension and contributory benefits such as Jobseeker's Allowance and Maternity Allowance, and it builds your NI record — you generally need 35 qualifying years for the full new State Pension. It is not a pot with your name on it: today's contributions pay today's benefits.
Related calculators
Take-home pay calculator · Income tax calculator · Employer cost calculator · National Insurance, explained · 2026/27 rates