National Insurance calculator
Employee National Insurance for 2026/27 is 8% of what you earn between £12,570 and £50,270, and 2% of everything above that. It is charged the same across the whole UK. Your payslip may label it NI, NIC or National Insurance contributions, and everything you pay on employment income is Class 1, which is what this works out. Scotland's different income tax bands never touch it.
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National Insurance calculator
National Insurance on £35,000
£1,794.40 a year
£149.53 a month · £34.51 a week
How is National Insurance calculated?
Employee National Insurance is 8% of gross pay between £12,570 and £50,270, and 2% of everything above £50,270. Payroll applies those bands to each pay period on its own; the table below applies them to your salary as a whole.
| Band | Rate | Charged on | NI |
|---|---|---|---|
| Up to £12,570 | 0% | £12,570.00 | £0.00 |
| £12,570 – £50,270 | 8% | £22,430.00 | £1,794.40 |
| Above £50,270 | 2% | £0.00 | £0.00 |
NI is charged on gross pay, pension contributions under net-pay or relief-at-source arrangements do not reduce it. Only salary sacrifice does.
How NI differs from income tax
- It is worked out per pay period, not per year. An uneven month, a bonus, overtime, is charged on its own, so annual figures are an approximation of twelve monthly calculations.
- It is charged on gross pay. Most pension contributions don't reduce it; only salary sacrifice does.
- Its rate falls as you earn more. Unlike income tax, the marginal NI rate drops from 8% to 2% above £50,270, which softens the jump into higher-rate tax.
- It stops at State Pension age. Employees over that age pay no NI at all, whatever they earn, tick the box in the calculator to see the difference.
- Self-employed NI is a different calculation. Everything above is employee Class 1; sole traders pay Class 4 on profits through self-assessment instead, which the self-employed tax calculator works out alongside income tax.
Why your payslip may differ
Payroll works NI out per period against period thresholds (£1,048 a month rather than £12,570 a year). If your pay is identical every month the result matches this calculator to within pennies; variable pay makes each month stand alone. Directors are assessed annually, which is a different method again.
Self-employed? Class 4 is a different calculation
Sole traders pay Class 4 National Insurance on profits, not Class 1 on wages: 6% on profits between £12,570 and £50,270, then 2% on everything above that. It is collected through self-assessment alongside income tax, not taken off through payroll. Class 2 is treated as paid once profits pass £7,105, so most sole traders pay nothing for it — the self-employed tax calculator works Class 4 and income tax out together from your profits.
Source: Self-employed National Insurance rates — 2026/27, checked 2 September 2026.
2026/27 rates, checked 28 August 2026 by Hadi against HMRC's rates and thresholds for employers. Method on the about page.
Where National Insurance changes the marginal rate
National Insurance is the reason the marginal rate does not simply climb with income. It runs at 8% between £12,570 and £50,270 and then drops to 2%, so at the upper earnings limit the combined rate steps down even as income tax steps up. The chart shows the shape that produces, including the Scottish line where the 42% band overlaps full-rate NI.
How to use the National Insurance calculator
- 1
Enter your gross salary.
- 2
Set your National Insurance category if it is not the standard letter A.
- 3
Tell it if you are over State Pension age, in which case no employee contribution is due.
- 4
Read the annual, monthly and weekly contribution, with the thresholds it was worked out against.
When should you use the National Insurance calculator?
Use it when the National Insurance line on your payslip looks wrong, or when you need the rate on your next pound rather than the average.
Your payslip NI looks wrong
NI is worked out per pay period, not over the year, so an uneven month genuinely changes it.
You are over State Pension age
Employees stop paying NI at State Pension age even though income tax continues.
You want to know the rate on your next pound
The main rate falls above the upper earnings limit, so NI gets cheaper as pay rises, the opposite of income tax.
You are checking a bonus month
A one-off payment can push a single month above the upper earnings limit and change the rate on it.
Where to go next
- Income tax calculatorTo the other half of the deduction on the same salary.Open
- Employers NI calculatorTo what your employer pays in NI on top of your salary.Open
- Payslip checkerTo check the NI letter and year-to-date figures.Open
All 51 calculators share one tested engine, so a figure from the national insurance calculator agrees with every other page here. See the full calculator index or the pay and tax guides.