UK National Insurance Calculator (2026/27)
Calculate your employee Class 1 NI, your employer's contribution, and self-employed Class 4 NI for any salary or trading profit. Updated for the 2026/27 tax year — including the post-April-2025 employer rate.
Annual NI
£2,594
£216.20 per month · £49.89 per week
Effective NI rate
5.77%
NI ÷ earnings
Annual earnings
£45,000
Annualised from your input
Band-by-band breakdown
| Band | Earnings in band | Rate | NI |
|---|---|---|---|
| Below Primary Threshold (0%) | £12,570 | 0% | £0.00 |
| Main rate (8%) PT–UEL | £32,430 | 8% | £2,594.40 |
| Total NI | £2,594.40 |
This calculator estimates Class 1 NI for category A employees, employer NI on the same earnings, and Class 4 NI for self-employed sole traders. It does not handle directors' cumulative NI calculation, NI categories other than A, off-payroll IR35 cases, mariners or share fishermen rules. Verify against your payslip or HMRC personal tax account before acting.
How UK National Insurance works in 2026/27
National Insurance (NI) is a tax on earnings and self-employment profit that funds the State Pension and certain contributory benefits. The rules in 2026/27 carry over from the major reforms of April 2025.
Class 1 employee (Category A)
- 0% on earnings up to the Primary Threshold (£12,570/year, £242/week, £1,048/month).
- 8% on earnings between the Primary Threshold and the Upper Earnings Limit (£12,570–£50,270/year).
- 2% on all earnings above the Upper Earnings Limit (£50,270+).
Class 1 secondary (employer)
- 15% on earnings above the Secondary Threshold (£5,000/year, £96/week, £417/month).
- From April 2025, the rate rose from 13.8% to 15% and the Secondary Threshold dropped from £9,100 to £5,000.
- Most employers can claim the Employment Allowance (£10,500 for 2025/26 onwards, expected to continue) which reduces the employer NI bill.
Self-employed Class 4
- 0% on profits up to £12,570.
- 6% on profits between £12,570 and £50,270.
- 2% on profits above £50,270.
- Class 2 NI was abolished as a compulsory contribution from April 2024 — sole traders with profits over £6,725 still receive Class 2 credits free without paying.
NI category letters
Most employees are NI category A. Other categories trigger different rates and thresholds — for example category C for state pensioners (no employee NI), category J for deferred employees who already pay full NI in another job, and category H for apprentices under 21. The category letter sits on your payslip near your NI number.
Common payslip checks
- If gross pay is below £242 in the week (or £1,048 in the month), no employee NI should be deducted.
- If your annual pay falls between £12,570 and £50,270, your NI deduction should be roughly 8% of pay above the threshold for your pay frequency.
- For high earners, NI deduction stops growing at 2% above the UEL — a sharp drop in marginal rate that often surprises people.
- If two jobs push your combined pay above the UEL, you can apply to defer NI in the second job to avoid overpayment.
FAQs
What is the UK Primary Threshold for 2026/27?
The Primary Threshold (the point at which Class 1 employee NI begins) is £12,570 per year (£242 per week). Below this, no Class 1 NI is due. The Upper Earnings Limit (UEL) is £50,270 per year (£967 per week).
What are the Class 1 employee NI rates for 2026/27?
0% on earnings up to the Primary Threshold (£12,570/year). 8% on earnings between the Primary Threshold and the Upper Earnings Limit (£12,570–£50,270). 2% on earnings above the Upper Earnings Limit.
Why did employer NI go up?
From April 2025, the secondary (employer) NI rate increased from 13.8% to 15%, and the Secondary Threshold dropped from £9,100 to £5,000. These rates continue into the 2026/27 tax year.
How does NI work for the self-employed?
Class 2 NI was effectively abolished from April 2024 (paid voluntarily for state-pension credit). Class 4 NI is charged at 6% on profits between £12,570 and £50,270, and 2% on profits above £50,270, paid through Self Assessment.
What are NI category letters?
NI categories (A, B, C, F, H, I, J, L, M, S, V, Z) tell payroll which NI rules apply. Most employees are category A. Category H = under-21 apprentice, C = state pensioners (no employee NI), J = deferred (employee already paying full NI elsewhere). Each category has its own employee/employer rate combination.
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Disclaimer: PayslipIQ provides educational guidance only. It is not financial, tax, or legal advice. Figures are estimates based on the data you entered. Always verify against your employer's payroll, your HMRC personal tax account, or a qualified adviser before making decisions.