How it works
Enter your annual gross earnings and choose a pay frequency. We apply the 2026/27 employee NI thresholds and rates in your browser.
In detail
Employees pay Class 1 National Insurance on earnings. For 2026/27 the rates are:
- 0% below the primary threshold (£12,570 a year / £242 a week / £1,048 a month).
- 8% on earnings between the primary threshold and the upper earnings limit (£12,570–£50,270).
- 2% on earnings above the upper earnings limit (£50,270).
2026/27 employee NI thresholds
| Threshold | Annual | Weekly | Monthly |
|---|---|---|---|
| Primary threshold (0%) | £12,570 | £242 | £1,048 |
| Upper earnings limit (2% above) | £50,270 | £967 | £4,189 |
Worked examples
Salary £35,000: (£35,000 − £12,570) × 8% = £1,794.40 a year.
Salary £60,000: £37,700 × 8% = £3,016.00 plus (£60,000 − £50,270) £9,729 × 2% = £194.58 → £3,210.58 a year.
Salary £12,000: below the primary threshold → £0 employee NI.
Related calculators
NI and income tax are both taken through PAYE — see our Income Tax calculator. NI also feeds your state pension record, so also see our Pension and Student Loan tools.
Self-employed Class 2 and Class 4 rates are different and are not modelled here. The authoritative source is GOV.UK — National Insurance.
Worked example · 计算示例
Worked example: £40,000 salary, employee NI
An employee earns £40,000 in 2026/27:
- Nothing on the first £12,570 (primary threshold).
- 8% on £12,570–£40,000 (£27,430) = £2,194.40.
- The 2% rate applies only above £50,270, so it does not affect this salary.
- Total employee NI = £2,194.40 for the year.
Self-employed rates (Class 2/4) differ. Voluntary Class 3 can fill gaps in your National Insurance record.
计算示例：£40,000 年薪，雇员国民保险
某雇员 2026/27 收入 £40,000：
- £12,570 以下（主要门槛）为 0%。
- £12,570–£40,000（£27,430）按 8% = £2,194.40。
- 2% 税率仅在 £50,270 以上适用，本工资不涉及。
- 全年雇员国民保险合计 = £2,194.40。
自雇者（Class 2/4）费率不同；可自愿缴 Class 3 填补国民保险记录缺口。
FAQ
How much NI do employees pay in 2026/27?
8% on earnings between £12,570 and £50,270, and 2% above £50,270. Nothing is paid below £12,570.
What is the primary threshold?
£12,570 a year (£242 a week / £1,048 a month). Earnings below it attract no employee NI.
Does this include employer NI?
No. This calculator shows employee Class 1 only. Employers pay a separate 15% secondary Class 1 contribution.
Is NI the same as income tax?
No. NI funds certain state benefits and the state pension; it has its own thresholds and rates, though both are deducted through PAYE.
Is NI worked out weekly or monthly?
It is calculated on each pay period against the weekly threshold (£242). Someone paid weekly pays NI on each week's earnings, which can differ slightly from an annual figure if pay varies.
Does NI build my state pension?
Yes. Class 1 employee NI builds your NI record, which sets your state pension and some benefits. You need 35 qualifying years for the full state pension.
Can I make voluntary NI contributions?
Yes. If you have gaps in your record you can usually pay voluntary Class 3 contributions to protect your state pension.