UK National Insurance Calculator
Calculate your Class 1 National Insurance contributions as an employee, based on current NI thresholds and rates.
2026/27 rates · last verified 15 August 2026
Class 1 (employee) National Insurance, calculated on earnings above £12,570 a year.
Breakdown
| Band | Taxed at | Amount in band | Tax |
|---|---|---|---|
| Main rate | 8% | £22,430.00 | £1,794.40 |
How this is calculated
National Insurance is calculated separately from Income Tax, using its own thresholds. This calculator shows exactly how much Class 1 NI is due on your earnings as an employee.
Unlike Income Tax, National Insurance doesn't have a full tax-free personal allowance — you start paying once you earn more than the Primary Threshold (£12,570 a year), then a lower rate kicks in once you cross the Upper Earnings Limit (£50,270). It's also the same across England, Wales, Scotland, and Northern Ireland, since NI isn't devolved.
This covers Class 1 contributions for employees. If you're self-employed, you pay Class 4 (and in some cases voluntary Class 2) instead — use the Self-Employed Tax Calculator for that.
Frequently asked questions
What is National Insurance used for?
National Insurance contributions fund state benefits including the State Pension, and count towards your qualifying years.
How is National Insurance different from Income Tax?
NI uses its own thresholds and rates, is usually calculated per pay period rather than annually, and funds a different set of state benefits.
Do I pay National Insurance on all my earnings?
No — nothing is due below the Primary Threshold (£12,570 a year). Above that you pay 8% up to the Upper Earnings Limit (£50,270), then 2% on anything above it.
Does National Insurance count towards my State Pension?
Yes — paying, or being credited with, National Insurance builds up qualifying years towards the State Pension. You typically need 10 qualifying years for any State Pension and 35 for the full amount.
Is employer National Insurance included?
No — this calculator only covers what comes out of your own pay (the employee's Class 1 contribution). Employers pay a separate contribution on top, which doesn't affect your payslip.
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Work out Income Tax and Class 2/4 National Insurance owed on your self-employed profits as a sole trader.