Updated to fiscal year 2026-27
UK National Insurance Calculator
Work out your Class 1 employee National Insurance for any UK salary, with the monthly and annual figures, your effective rate, and what your employer pays on top.
You pay £1,793 a year, about £149 a month, in National Insurance. On top of your salary your employer pays a further £4,501 in employer's National Insurance, a cost most employees never see on their payslip.
- Salary after NI (94.9%)
- National Insurance (5.1%)
National Insurance takes about 5.1% of every pound you earn.
| Gross annual salary | £35,000 |
|---|---|
| Below primary threshold | |
| £12,584 at 0% | |
| Main rate | |
| £22,416 at 8% | −£1,793 |
| Employee National Insurance | −£1,793 |
| Employer's National Insurance (paid on top by your employer) | £4,501 |
Information
National Insurance is a separate charge from income tax, collected through PAYE on your earnings. As an employee you pay Class 1 contributions: nothing on the slice of your salary below the primary threshold, a main rate (8% in 2026/27) on the slice between the primary threshold and the upper earnings limit, and a smaller upper rate (2%) on anything above the upper earnings limit. This calculator applies the published HMRC weekly thresholds on an annual basis (the weekly figures times 52).
Why does the marginal rate go down for high earners? Above the upper earnings limit (about £50,284 a year in 2026/27) each extra pound of salary is charged at only 2% instead of 8%. So unlike income tax, your marginal National Insurance rate falls as you earn more, which is why the "next pound NI rate" pill can read lower than the "effective NI rate" pill for higher salaries.
What your employer pays. On top of your salary your employer pays employer's (secondary) National Insurance, 15% of your earnings above £5,000 a year from April 2025. You never see this on your payslip, but it is a real cost of employing you, and it is shown here for context.
What's not in this calculator? This page handles standard Category A employee National Insurance. It does not model self-employed National Insurance (Class 2 and Class 4), non-standard NI category letters, the Employment Allowance, or reconciliation across multiple jobs; those interact with the wider picture and are best modelled alongside the rest of your finances in the full planner, which can import your salary as a starting scenario.
FAQ
- Is National Insurance different in Scotland?
No. Unlike income tax, National Insurance rates and thresholds are the same across the whole of the UK. Only income tax has separate Scottish bands.
- Why is my marginal National Insurance rate lower than my main rate?
Above the upper earnings limit (about £50,284 a year in 2026/27) National Insurance drops from the 8% main rate to a 2% upper rate. So each extra pound you earn above that point costs only 2% in employee National Insurance, which is why higher earners have a lower marginal NI rate.
- Does this include the National Insurance my employer pays?
The headline figures are your own (employee) National Insurance. The breakdown also shows employer's National Insurance, which your employer pays on top of your salary at 15% above £5,000 a year. That is not deducted from your pay, it is a separate cost your employer bears.
Recent changes
-
Employer's (secondary) National Insurance rose from 13.8% to 15%, and the secondary threshold fell from £9,100 to £5,000 a year. The combined effect materially raised the cost of employing staff, especially for lower-paid roles that the higher threshold had previously kept out of employer NI.
-
Class 1 employee National Insurance main rate cut from 10% to 8%, the second of two cuts within twelve months (the first, 12% to 10%, took effect on 6 January 2024). The upper rate above the upper earnings limit stayed at 2%.
-
Mid-year Class 1 employee National Insurance main rate cut from 12% to 10%, the first of two consecutive cuts. The pre-cut 12% rate had been in place since April 2011, so the reduction was substantial in absolute terms.
Sources
Disclaimer
Not financial advice. Figures are computed from the legislative tables published by HMRC and cover standard Category A employee National Insurance only; they do not account for personal circumstances such as deferment, reduced-rate categories, or the Employment Allowance. Consult a qualified adviser for personal financial decisions.
