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 |
Self-employed Class 2 and Class 4 rates are different and are not modelled here. The authoritative source is GOV.UK — National Insurance.
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.