Ask PayslipIQ · Last reviewed 2026-05-08
How much National Insurance should I be paying?
For 2026/27, employees on Class 1 NI Category A pay 8% on earnings between the Primary Threshold and Upper Earnings Limit, and 2% above the Upper Earnings Limit. The /national-insurance hub has a worked example for your salary level.
PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension, benefits or employment advice. Always verify your payslip, tax code, deductions and take-home pay with your employer's payroll department, HMRC, your pension provider, a qualified accountant, tax adviser or another appropriately qualified professional.
Your NI category letter on the payslip determines the rate. Most employees see Category A.
Apprentices under 25, married women on a reduced rate, mariners, and those over State Pension age all use different categories. The full list is on the /national-insurance/categories spoke page.
Round-figure example: an annual salary of £36,000 at Category A, paid monthly, results in roughly £150 to £170 NI per month, depending on the exact thresholds and any salary sacrifice in place.
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Reviewed by PayslipIQ Editorial. Sources cited where applicable.
PayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension, benefits or employment advice. Always verify your payslip, tax code, deductions and take-home pay with your employer's payroll department, HMRC, your pension provider, a qualified accountant, tax adviser or another appropriately qualified professional.