National Insurance Calculator 2026/27
On £35,000 an employee on category A pays £1,794.40 a year in National Insurance in 2026/27 (8% of earnings between £12,570 and £50,270), and the employer pays £4,500.00 on top (15% above £5,000).
- Every rate links to its official source
- Checked against official examples on every build
- Rates reviewed 25 October 2026
The 2026/27 National Insurance rates
| Earnings (per year) | Employee (category A) | Employer |
|---|---|---|
| Up to £5,000 (secondary threshold) | 0% | 0% |
| £5,000 to £12,570 (primary threshold) | 0% | 15% |
| £12,570 to £50,270 (upper earnings limit) | 8% | 15% |
| Above £50,270 | 2% | 15% |
The lower earnings limit is £6,708: earn at least that and the year counts towards your State Pension even though you pay nothing until £12,570. Employers get the first £10,500 of their NI bill back through the Employment Allowance if they qualify.
Category letters
Most employees are category A. Under-21s (M) and apprentices under 25 (H) pay the same as A, but their employer pays nothing up to £50,270. Married women with a valid reduced-rate certificate are B (1.85%). Over State Pension age is C: no employee NI at all. Z and J are deferment letters for people with more than one job. The letter is on your payslip. Pick it in the calculator above.
National Insurance is per pay period
Unlike income tax, NI is worked out on each payslip and not evened out over the year. Monthly, the 8% applies between £1,048 and £4,189. Weekly, between £242 and £967. A bonus month therefore pays 2% on the part above £4,189 even if your yearly pay never reaches £50,270. This calculator shows the annual view, which matches a steady salary exactly.
The words on this page, in plain English
- Take-home pay
- The money that reaches your bank account after tax, National Insurance and other deductions. Also called net pay.
- Gross pay
- Your pay before anything is taken off. The salary in a job advert is gross pay.
- Personal allowance
- The first £12,570 you earn each year is not taxed. Earn over £100,000 and this allowance shrinks.
- Tax code
- A short code on your payslip, such as 1257L, that tells your employer how much untaxed pay you get. The numbers times 10 is your allowance.
- PAYE
- "Pay As You Earn": your employer takes tax and National Insurance out of each payslip and sends it to HMRC for you.
- National Insurance (NI)
- A second tax on earnings that pays for the State Pension and some benefits. Most employees pay 8% on earnings between £12,570 and £50,270, then 2%.
- Student loan plan
- Which repayment rules apply to your loan. It depends on when and where you studied. Plan 2 covers most English students who started after 2012. Plan 5 those who started after 2023.
- Salary sacrifice
- You give up part of your salary and your employer pays it into your pension instead. You pay less tax and less National Insurance on it.
- Scottish rates
- If you live in Scotland you pay income tax in six bands set by the Scottish Parliament instead of the three bands used in the rest of the UK.
Questions people ask
How much National Insurance do I pay on £30,000?
£1,394.40 a year, or £116.20 a month: 8% of the £17,430 between £12,570 and £30,000.
Do I pay National Insurance on a second job?
Yes, each job is assessed separately with its own £12,570 threshold, unless you apply to defer because your total earnings pass the upper limit.
Does National Insurance stop at State Pension age?
Employee NI stops the day you reach State Pension age (category C). Employer NI continues.
What does the employer pay?
15% of everything above £5,000 a year, with no upper limit. On £35,000 that is £4,500.
Sources
The calculator on this page reads its rates from the same file these links are listed in. If a rate changes, the source list changes with it.
- GOV.UK: Rates and thresholds for employers 2026 to 2027 (checked 25 October 2026)
- GOV.UK: National Insurance rates and categories (checked 25 October 2026)
These figures are estimates to help you plan. Your payslip is the final word: PAYE works month by month, so a single payslip can differ a little, but the yearly totals match. See how we calculate and the accuracy tests.
More UK calculators
Take-home pay, Hourly Wage Calculator, Pro Rata Salary Calculator, Bonus Tax Calculator, Student Loan Repayment Calculator, Pension Salary Sacrifice Calculator, Scottish Income Tax Calculator, VAT