National Insurance Calculator UK 2026/27
Not sure how your National Insurance is calculated? See a full breakdown of your Class 1 contributions as an employee — or Class 2 and Class 4 if you're self-employed — based on your 2026/27 income. This National Insurance calculator shows your Class 1, Class 2 or Class 4 contributions for 2026/27, broken down by month and week.
- Enter your gross annual salary or self-employed profit.
- Select employed or self-employed.
- See a full breakdown of NI across each threshold.
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National Insurance (NI) is the second-largest deduction from most UK payslips after income tax, yet it works completely differently. Unlike income tax, NI is charged on a per-employment basis, has its own thresholds, and is not covered by your personal allowance. This calculator breaks down exactly what you pay as an employee (Class 1) or as someone self-employed (Class 2 and Class 4).
How employee National Insurance (Class 1) works in 2026/27
If you are employed, you pay Class 1 National Insurance on your gross earnings. For 2026/27:
- Below £12,570 — you pay nothing. This is the primary threshold, separate from your income tax personal allowance even though the figure is the same.
- £12,570 to £50,270 — you pay 8% on everything in this band. This is the main rate, cut from 10% in April 2024.
- Above £50,270 — you pay just 2% on the excess. This is the upper earnings limit, and it is why high earners' NI falls sharply as a proportion of income.
On a £45,000 salary, you pay 8% on £32,430 — about £2,594 a year, or roughly £216 a month. On £60,000, you pay 8% on the first £37,700 and 2% on the remaining £9,730, giving about £3,211 a year.
The two thresholds explained
The primary threshold (£12,570) is where your NI liability begins. The upper earnings limit (£50,270) is where the rate drops from 8% to 2%. Both figures are frozen until April 2031 under current government policy, which means more of your pay falls into the 8% band as wages rise — sometimes called "fiscal drag".
Employer NI is separate and does not come out of your pay. Employers pay 15% on earnings above a secondary threshold of £5,000 a year, which is a cost on top of your salary — worth understanding when negotiating pay, because it influences what an employer can offer.
National Insurance for the self-employed
If you work for yourself, the rules differ. For 2026/27:
- Class 4 NI — 6% on profits between £12,570 and £50,270, then 2% above £50,270.
- Class 2 NI — now voluntary for most, but can be paid to protect your State Pension record if your profits are low.
Class 4 contributions are calculated through Self Assessment rather than through payroll, so you pay them once or twice a year instead of monthly.
Why NI matters more than most people think
National Insurance is not just a tax — it is your contribution record for the State Pension and certain benefits. You typically need 35 qualifying years of contributions for the full new State Pension, and at least 10 years to receive anything at all. Gaps in your record can often be filled by paying voluntary contributions, which is frequently excellent value for money.
Because both income tax and NI apply to the same income, the combined marginal rate is what actually matters. For a basic-rate taxpayer, the combined rate is 28% (20% income tax plus 8% NI). For a higher-rate taxpayer above £50,270, it is 42% (40% plus 2%).
Use the calculator above to see your own Class 1 or Class 4 NI, then check how it interacts with income tax using our take-home pay calculator.
Frequently asked questions
How much National Insurance do I pay on £35,000?
On a £35,000 salary in 2026/27 you pay approximately £1,794 in Class 1 National Insurance as an employee, which is about £149 per month. This is 8% of your earnings between £12,570 and £50,270.
What is the National Insurance threshold for 2026/27?
The primary threshold for employee National Insurance in 2026/27 is £12,570 a year. You pay no Class 1 NI on earnings below this, 8% between £12,570 and £50,270, and 2% above £50,270.
Do the self-employed pay National Insurance?
Yes. Self-employed people pay Class 4 National Insurance at 6% on profits between £12,570 and £50,270 and 2% above, plus voluntary Class 2 contributions. The calculator shows both employed and self-employed breakdowns.