National Insurance Calculator (2026/27)

How employee National Insurance works

In 2026/27 employees pay Class 1 National Insurance at 8% on earnings between the primary threshold (£12,570 a year, £242 a week) and the upper earnings limit (£50,270 a year, £967 a week), and 2% on everything above that. NI is calculated per pay period rather than annually, so the annual figure here assumes an even salary across the year.

Unlike income tax, National Insurance has no taper and no allowance withdrawal — the marginal rate actually falls from 8% to 2% once you cross £50,270, which is why high earners' total NI grows slowly. To see NI alongside income tax and student loan deductions, use the take-home pay calculator.