National Insurance Calculator UK
Work out how much employee National Insurance comes out of your pay, and how it combines with Income Tax to shape your take-home.
Your salary breakdown
The statutory deductions from your gross pay, and what is left.
National Insurance rates 2026/27
Employee Class 1 rates for category A, the standard letter for most employees.
| Earnings | Weekly | Monthly | Yearly | Rate |
|---|---|---|---|---|
| Below the Primary Threshold | Up to £242 | Up to £1,048 | Up to £12,570 | 0% |
| Between the thresholds | £242 to £967 | £1,048 to £4,189 | £12,570 to £50,270 | 8% |
| Above the Upper Earnings Limit | Over £967 | Over £4,189 | Over £50,270 | 2% |
National Insurance by salary
Note how the effective rate barely moves above the Upper Earnings Limit, because the rate drops to 2%.
How National Insurance works
NI is built up through work and unlocks the State Pension and some benefits. You need 35 qualifying years for the full new State Pension and at least 10 to receive any. Earning above the Lower Earnings Limit gives you a qualifying year even if you pay no NI.
NI category letters
- A: standard employees. This is what the calculator uses.
- B: certain married women and widows, at a reduced rate.
- C: employees over State Pension age pay no employee NI.
- H, M: apprentices under 25 and employees under 21 pay 0% up to the Upper Earnings Limit.
Self-employed people pay Class 2 and Class 4 instead, which this calculator does not cover. Employers pay their own NI on top and it does not come out of your pay.
What would a pay change do to your take-home?
Compare your salary above with a raise, promotion or job offer. Higher-rate tax, National Insurance and student loan all change how much you keep.
Moving from £35,000 to £45,000 changes your take-home by +£7,200 a year (+£600 a month). You keep 72% of the extra gross pay; the rest goes in Income Tax and National Insurance. Your next pound at the new salary is taxed at a combined 28%.
Your tax and National Insurance, band by band
How your pay is split across Income Tax bands and National Insurance. This updates with the calculator above.
| Band | Rate | Income in band | Tax |
|---|---|---|---|
| Personal Allowance | 0% | £12,570 | £0 |
| Basic rate | 20% | £22,430 | £4,486 |
| Total Income Tax | £4,486 | ||
| Band | Rate | Pay in band | NI |
|---|---|---|---|
| Below Primary Threshold | 0% | £12,570 | £0 |
| Main rate | 8% | £22,430 | £1,794 |
| Above Upper Earnings Limit | 2% | £0 | £0 |
| Total National Insurance | £1,794 | ||
Frequently asked questions
How much National Insurance will I pay?
In 2026/27 you pay 8% on earnings between £12,570 and £50,270, and 2% above. On £35,000 that is £1,794 a year, or £150 a month.
At what income do I start paying National Insurance?
Once you earn over £12,570 a year (£242 a week or £1,048 a month). This is the same as the Personal Allowance for most people.
Does a pension reduce National Insurance?
Only salary sacrifice does. Net pay and relief-at-source contributions reduce or leave Income Tax alone but do not change the pay NI is charged on. Choose "Salary sacrifice" in the calculator to see the difference.
Do I pay National Insurance on a bonus?
Yes. Bonuses count as pay for NI. Add a bonus under "More options" to see its effect.
Is National Insurance the same in Scotland?
Yes. National Insurance is a UK-wide tax. Only Income Tax differs in Scotland.
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Disclaimer: This calculator gives estimates for general planning. Your real deductions depend on your tax code, pay period, employer pension scheme, benefits in kind (P11D) and student loan timing. See our methodology.