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. Scotland's different income tax bands never touch it.
National Insurance on £35,000
£1,794.40 a year
£149.53 a month · £34.51 a week
Band by band
| 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.
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.
2026/27 rates, checked 2026-08-28 against HMRC's rates and thresholds for employers. Method on the about page.