UK National Insurance Calculator — Class 1 Contributions
National Insurance (NI) is a tax on your earnings that funds UK state benefits such as the State Pension, and is collected by HMRC. If you are employed, your employer deducts Class 1 NI directly from your pay. For 2026 you pay 8% on earnings between £12,570 and £50,270 a year, and 2% on anything above £50,270 — all amounts in pounds sterling (GBP). Enter your annual gross salary below to see exactly how much NI comes out of your pay each year, month and week.
Calculate your National Insurance
How NI is calculated
Employee Class 1 National Insurance is worked out from your gross earnings using two key thresholds set by HMRC for the 2026 tax year:
- Primary Threshold (PT) — £12,570 a year: you pay no National Insurance on earnings up to this amount.
- Upper Earnings Limit (UEL) — £50,270 a year: earnings between the PT and the UEL are charged at the main rate of 8%.
- Above the UEL: earnings over £50,270 are charged at the reduced rate of 2%.
In a single formula, your annual NI is:
Annual NI = 8% × max(0, min(salary, 50270) − 12570) + 2% × max(0, salary − 50270)
Worked example — £35,000 salary
Suppose you earn £35,000 a year. Only the portion between £12,570 and £35,000 is charged NI at 8%, and none of your earnings reach the £50,270 Upper Earnings Limit:
- Earnings in the 8% band: £35,000 − £12,570 = £22,430
- NI at 8%: £22,430 × 0.08 = £1,794.40 per year
- That is about £149.53 per month and £34.51 per week.
- Effective NI rate: £1,794.40 ÷ £35,000 = 5.13%
2026 National Insurance bands
| Band | Annual earnings | NI rate |
|---|---|---|
| Below the Primary Threshold | Up to £12,570 | 0% |
| Main rate (PT to UEL) | £12,570 to £50,270 | 8% |
| Above the Upper Earnings Limit | Over £50,270 | 2% |
Frequently asked questions
How much National Insurance will I pay on my salary?
For 2026 you pay 8% on the slice of your salary between £12,570 and £50,270, plus 2% on anything above £50,270. You pay nothing on the first £12,570. Enter your salary in the calculator above to see the exact annual, monthly and weekly figures.
What is the National Insurance threshold for 2026?
The Primary Threshold is £12,570 a year — you start paying employee Class 1 National Insurance once your earnings pass this point. The Upper Earnings Limit, where the rate drops from 8% to 2%, is £50,270 a year.
Is National Insurance the same as income tax?
No. National Insurance and income tax are separate deductions taken by HMRC. NI specifically counts towards entitlement to certain state benefits, including the State Pension, while income tax is general government revenue. They use different thresholds and rates, so both are shown separately on your payslip.
Do I pay National Insurance after State Pension age?
Generally no. Once you reach State Pension age you stop paying Class 1 employee National Insurance on your earnings, even if you keep working. You may still pay income tax. This calculator assumes you are below State Pension age.
Why is my National Insurance different from this estimate?
This tool uses standard 2026 employee Class 1 rates and annual thresholds. Your real deduction can differ if you are paid irregularly, have more than one job, are in a salary-sacrifice pension scheme, have a non-standard NI category, or are self-employed (who pay Class 2 and Class 4 NI instead). Always check your payslip or HMRC for your exact figures.
Related Calculators
- Income Tax Calculator — estimate your UK income tax alongside NI.
- Salary Calculator — convert your salary between annual, monthly, weekly and hourly.
- Take-Home Paycheck Calculator — see your net pay after tax and National Insurance.
Last reviewed: June 2026.