National Insurance Calculator UK 2026

Use GlobalCalqulate’s free National Insurance Calculator (UK, 2026) to estimate National Insurance (NI) contributions deducted from salary through payroll. Calculate employee NI and employer NI costs, compare thresholds and earnings bands, and understand how NI impacts take-home pay. Works alongside PAYE income tax, pension contributions, and salary sacrifice scenarios for England, Scotland, Wales and Northern Ireland payroll planning.

Last revised 29 September 2026

By Team GlobalCalqulate · About our editorial standards

Income Details

Employment Status

Employees pay Class 1 through payroll. Self-employed people pay Class 4 on profits through Self Assessment.

Gross Salary or Annual Profit

Per the pay frequency selected. Self-employed: your taxable profit after expenses.

Annual Bonus

Pay Frequency

National Insurance Details

NI Category Letter

It is printed on your payslip. Most employees are category A.

Salary Sacrifice & Pension

Salary Sacrifice Amount

Annual Pension Contribution

Employer Cost Analysis

How this estimate was calculated

Category A — standard rate.

Financial Disclaimer: This result is an educational estimate produced by applying published rates and thresholds to the figures you entered. It is not a tax determination: your actual liability depends on circumstances this calculator does not collect. Confirm your position with the relevant tax authority or a qualified accountant before acting on it. Full disclaimer.

Sources & methodology

Formula:: Employee (Class 1 primary)
Reference:: HM Revenue & Customs (GOV.UK)
Rates for:: 2026/27
Figures verified:: September 2026 — checked against the primary source above
Scheduled re-verification:: April 2027

Calculation type: Planning estimate. Uses 2026/27 rates and thresholds. Figures are taken from HM Revenue & Customs (GOV.UK) — see sources below.

Reviewed by Team GlobalCalqulate — Verifies each figure against the issuing authority's published source · Checked 13 September 2026

Your entries stay on this device. This calculator runs entirely in your browser — the figures you type are not sent to us or to anyone else. The page itself uses cookies for analytics and advertising, described in the privacy policy.

Formula & methodology

Formula used

Employee (Class 1 primary)

NI = (earnings up to the UEL − primary threshold) × main rate + (earnings above the UEL) × upper rate

Nothing is due on earnings below the primary threshold. Earnings between that threshold and the Upper Earnings Limit are charged at the main rate; everything above the UEL is charged at the lower upper rate.

Employer (Class 1 secondary)

employer NI = (earnings − secondary threshold) × secondary rate

Employer contributions start at the Secondary Threshold, which is well below the employee threshold — an employer owes contributions on staff who pay none themselves.

Self-employed (Class 4)

Class 4 = (profits up to the upper limit − lower limit) × main rate + (profits above the upper limit) × upper rate

Self-employed people pay Class 4 on annual profits, not Class 1 on pay. There is no employer share. Class 2 is credited free above the Small Profits Threshold.

Salary sacrifice

NI-able pay = gross − salary sacrifice

Salary sacrifice reduces contractual pay, so it reduces NI for both employee and employer. Ordinary pension contributions under relief at source or net pay do not.

Step-by-step calculation

1. Annualise the pay figure
Whatever frequency you enter is converted to an annual amount so the annual thresholds apply.
2. Deduct salary sacrifice
The remainder is the pay subject to National Insurance.
3. Charge the employee bands
The main rate applies up to the Upper Earnings Limit, the upper rate above it. Category C pays no employee NI.
4. Charge the employer band
Calculated separately from the Secondary Threshold upward.
5. Convert back to your chosen frequency
Annual figures are divided back down for display.

Limitations

National Insurance is legally assessed per pay period rather than cumulatively over the year. This calculator annualises, which is exact for steady pay but an approximation if you receive a bonus or your earnings are irregular.
The category letter sets both the employee rates and whether the employer pays anything below £50,270 (categories H, M and Z). The letter is taken as you enter it: this calculator cannot check that it matches your age or circumstances.
The Employment Allowance is not applied. It is a payroll-wide annual allowance rather than a per-employee one, so subtracting it from a single employee's cost would misstate it for most employers.
Class 1 (employees) and Class 4 (self-employed profits) are covered, with Class 2 shown as credited or voluntary. Voluntary Class 3 and the rules for sole-director companies are not modelled.
Directors are assessed on an annual earnings-period basis with its own rules, which this calculator does not model.
This is an estimate, not a payroll determination — your actual deductions are confirmed by your employer's payroll and HMRC.

This page is educational. It applies published rates and thresholds to the figures you enter and shows the arithmetic behind the result. It is an estimate, not a tax determination: your actual liability depends on circumstances this calculator does not collect, and only the relevant tax authority — or an accountant who can see your full position — can confirm what you owe.

Sources & references

National Insurance rates and categories — HM Revenue & Customs (GOV.UK)
Rates and thresholds for employers 2026 to 2027 — HM Revenue & Customs (GOV.UK)
Self-employed National Insurance rates — HM Revenue & Customs (GOV.UK)

More United Kingdom calculators

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Help & FAQs

Frequently Asked Questions

Clear answers to common questions to help you use this calculator confidently.

Does the calculator use current UK NI rates?

Tap to view the answer

The calculator is designed around commonly available UK National Insurance guidelines. Rates and thresholds may change over time. The estimates are meant for planning, not exact payroll processing.

Are pension contributions or other deductions included?

Tap to view the answer

The calculator focuses on National Insurance only. Other deductions such as income tax or pension contributions are not included. Actual take-home pay may vary.

What happens if I change my income amount?

Tap to view the answer

Updating your income will change the estimated NI contribution. You can adjust inputs to explore scenarios. The calculator updates results accordingly.

Does National Insurance change if I am paid weekly instead of monthly?

Tap to view the answer

It can. National Insurance is assessed per pay period rather than annually for most employees, so the thresholds are applied weekly, monthly or four-weekly depending on how you are paid. Someone with uneven earnings across the year can therefore pay a different total than an annual calculation suggests, even on identical yearly pay. This calculator applies the thresholds for the frequency you select.

What if I move from employment to self-employment?

Tap to view the answer

You can change your employment status in the calculator. This may alter the NI calculation method. The results will update based on the new input.

Need more help? Contact support or email globalcalqulate@gmail.com

We typically reply within 24–48 hours.

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How to Use This Calculator

Enter Gross Salary and Frequency

Add your salary as an annual, monthly or weekly figure — the calculator converts it to an annual amount to apply the correct NI thresholds.

Choose Your NI Category Letter

Select the letter shown on your payslip (Category A covers most employees; Category C means no employee NI is due).

Add Salary Sacrifice, If Any

Only salary sacrifice reduces NI-able pay — a standard relief-at-source or net-pay pension contribution doesn't, so enter it here only if you actually sacrifice salary.

Compare Employee and Employer NI

See what's deducted from your pay alongside the separate 15% employer contributes on top — useful for understanding your true cost to an employer, not just your own deduction.

Understanding Your Results

Employee National Insurance
8% on earnings between £12,570 and £50,270, then 2% above — deducted from your pay by your employer.
Employer National Insurance
15% on earnings above £5,000 (2026/27) — paid by your employer on top of your salary, never shown as a deduction from you.
Earnings above the primary threshold
Your pay above the £12,570 Primary Threshold, after salary sacrifice — the portion the employee main rate is charged on.
Net pay after NI
Your pay after only National Insurance is deducted — income tax and other deductions still apply on top.

Understanding UK National Insurance

How UK National Insurance contributions work (2026)

Employee NI: 8% on earnings between £12,570 and £50,270 (Category A), then 2% above £50,270. The £12,570 threshold means the first £1,048 a month is NI-free. Employer NI: 15% on earnings above the £5,000 Secondary Threshold. These are mandatory workplace contributions separate from income tax.

National Insurance categories and worker types

Category A: most employees between 16 and State Pension age (standard rates). Category B: married women and widows with a valid reduced-rate election (1.85% main rate). Category C: employees over State Pension age, who pay no employee NI (the employer still does). Category H: apprentices under 25, and category M: employees under 21 — in both the employer pays no NI up to £50,270 while the employee pays standard rates. Category J: deferment, where NI is already being paid in another job (a flat 2%). Category Z: under 21 and deferred. Your payslip shows your letter.

Earning thresholds and marginal NI rates

For every £1 you earn above the £12,570 Primary Threshold you pay 8% NI. Above £50,270 the rate DROPS to 2% — National Insurance is regressive at the top, unlike income tax. Combined with income tax, the marginal rate is 28% in the basic band, 42% in the higher band and 47% in the additional band, with a 60% spike between £100,000 and £125,140 as the Personal Allowance tapers away. Only salary sacrifice reduces NI-able earnings; a relief-at-source or net-pay pension contribution does not.

Employer National Insurance and total employment cost

Employers pay 15% NI on earnings above the £5,000 Secondary Threshold. This increases hiring cost: a £40,000 salary carries £5,250 of employer NI, so £45,250 in total; a £50,000 salary carries £6,750, so £56,750. Eligible employers can offset up to £10,500 a year through the Employment Allowance, which a company whose only employee is a sole director cannot claim. This is why employers heavily offer pension contributions (reducing NI-able pay) and salary sacrifice schemes.

Salary sacrifice and NI savings

Contributing to pension through salary sacrifice avoids both employee NI (8%) and employer NI (15%) = 23% combined saving. Example: £1,000 pension contribution via salary sacrifice saves £230 in NI. This is why workplace pensions are far more tax-efficient than personal savings.

Self-employed National Insurance considerations

The self-employed pay Class 4 NI at 6% on profits between £12,570 and £50,270 and 2% above. Class 2 has been effectively abolished since April 2024: at profits of £7,105 or more it is credited as paid at no cost, and below that it can be paid voluntarily at £3.65 a week to protect a State Pension record. The self-employed must register with HMRC and file a Self Assessment return.

Formula & methodology

Formula used

Employee (Class 1 primary)

NI = (earnings up to the UEL − primary threshold) × main rate + (earnings above the UEL) × upper rate

Employer (Class 1 secondary)

employer NI = (earnings − secondary threshold) × secondary rate

Employer contributions start at the Secondary Threshold, which is well below the employee threshold — an employer owes contributions on staff who pay none themselves.

Self-employed (Class 4)

Class 4 = (profits up to the upper limit − lower limit) × main rate + (profits above the upper limit) × upper rate

Self-employed people pay Class 4 on annual profits, not Class 1 on pay. There is no employer share. Class 2 is credited free above the Small Profits Threshold.

Salary sacrifice

NI-able pay = gross − salary sacrifice

Salary sacrifice reduces contractual pay, so it reduces NI for both employee and employer. Ordinary pension contributions under relief at source or net pay do not.

Step-by-step calculation

1. Annualise the pay figure
Whatever frequency you enter is converted to an annual amount so the annual thresholds apply.
2. Deduct salary sacrifice
The remainder is the pay subject to National Insurance.
3. Charge the employee bands
The main rate applies up to the Upper Earnings Limit, the upper rate above it. Category C pays no employee NI.
4. Charge the employer band
Calculated separately from the Secondary Threshold upward.
5. Convert back to your chosen frequency
Annual figures are divided back down for display.

Limitations

National Insurance is legally assessed per pay period rather than cumulatively over the year. This calculator annualises, which is exact for steady pay but an approximation if you receive a bonus or your earnings are irregular.
The category letter sets both the employee rates and whether the employer pays anything below £50,270 (categories H, M and Z). The letter is taken as you enter it: this calculator cannot check that it matches your age or circumstances.
The Employment Allowance is not applied. It is a payroll-wide annual allowance rather than a per-employee one, so subtracting it from a single employee's cost would misstate it for most employers.
Class 1 (employees) and Class 4 (self-employed profits) are covered, with Class 2 shown as credited or voluntary. Voluntary Class 3 and the rules for sole-director companies are not modelled.
Directors are assessed on an annual earnings-period basis with its own rules, which this calculator does not model.
This is an estimate, not a payroll determination — your actual deductions are confirmed by your employer's payroll and HMRC.

Calculator inputs

Income Details

National Insurance Details

Salary Sacrifice & Pension

Employer Cost Analysis

Your results

Sources & methodology

Formula & methodology

Formula used

Employee (Class 1 primary)

Employer (Class 1 secondary)

Self-employed (Class 4)

Salary sacrifice

Step-by-step calculation

Limitations

Sources & references

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More United Kingdom calculators

Does the calculator use current UK NI rates?

Are pension contributions or other deductions included?

What happens if I change my income amount?

Does National Insurance change if I am paid weekly instead of monthly?

What if I move from employment to self-employment?

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Popular in United Kingdom

Calculator inputs

Income Details

National Insurance Details

Salary Sacrifice & Pension

Employer Cost Analysis

Your results

Sources & methodology

How to Use This Calculator

Example: £35,000 Salary, NI Category A

Understanding Your Results

Key Tips

Understanding UK National Insurance

How UK National Insurance contributions work (2026)

National Insurance categories and worker types

Earning thresholds and marginal NI rates

Employer National Insurance and total employment cost

Salary sacrifice and NI savings

Self-employed National Insurance considerations

Formula & methodology

Formula used

Employee (Class 1 primary)

Employer (Class 1 secondary)

Self-employed (Class 4)

Salary sacrifice

Step-by-step calculation

Limitations

Sources & references

How to Use This Calculator

Example: £35,000 Salary, NI Category A

Understanding Your Results

Key Tips

Understanding UK National Insurance

How UK National Insurance contributions work (2026)

National Insurance categories and worker types

Earning thresholds and marginal NI rates

Employer National Insurance and total employment cost

Salary sacrifice and NI savings

Self-employed National Insurance considerations