UK National Insurance Calculator (2026/27)

National Insurance (NI) is the UK's social security contribution. For employees, NI is deducted directly from pay through the employer's PAYE (Pay As You Earn) system and paid to HMRC. These contributions determine entitlement to the State Pension and other contribution-based benefits, among other things.

This calculator uses HMRC 2026/27 tax year rates (6 April 2026 – 5 April 2027). Rates can change each tax year.

Class 1 is NI for employees (employed) — that is what this calculator computes, for Category A (standard employees). Class 1 comprises the employee contribution (primary, deducted from pay) and the employer contribution (secondary, paid by the employer on top of pay).

Class 2 and Class 4 are NI for the self-employed and are not calculated by this tool. For reference for tax year 2026/27: Class 4 is 6% on profits of £12,570 – £50,270 and 2% above £50,270; Class 2 is £3.65 per week and voluntary if profits are below £7,105 per year (source: HMRC, accessed 9 October 2026).

There is also Class 1A/1B paid by employers on employee benefits — also outside this calculator's scope.

For Category A employees, tax year 2026/27 (6 April 2026 – 5 April 2027):

• Primary threshold: £12,570/year (£1,048/month, £242/week) — below this employees pay 0%.
• Upper earnings limit: £50,270/year (£4,189/month, £967/week).
• Main rate 8% on earnings between the primary threshold and the upper earnings limit.
• Additional rate 2% on earnings above the upper earnings limit.

For employers: secondary threshold £5,000/year (£417/month, £96/week), 15% rate on earnings above that threshold. Eligible employers can reduce the bill by up to £10,500 per year via the 2026/27 Employment Allowance.

Figures may change in the next tax year — check the HMRC pages on gov.uk before using for real decisions.

Both are deducted from pay via PAYE, but they are two different levies calculated separately:

• National Insurance: social security contribution with its own thresholds and rates (Category A employees: 8% then 2% for 2026/27).
• Income tax: tax on income with its own personal allowance and banded rates. For 2026/27 in England & Northern Ireland: personal allowance £12,570, basic rate 20%, higher rate 40%, additional rate 45% (source: HMRC, accessed 9 October 2026).

Important: this calculator's “net pay after NI” column is pay after NI only — before income tax. This calculator does not compute income tax.

Two parties pay Class 1 separately:

• Employees pay the primary contribution deducted from their pay (8% then 2% for Category A, 2026/27). Employees stop paying employee NI once they reach State Pension age.
• Employers pay the secondary contribution of 15% on pay above £5,000/year (2026/27). This is an additional cost on top of pay, not a deduction from employee wages, and it is still payable even after the employee reaches State Pension age.

The exact rate depends on the employee's NI category letter; this calculator uses Category A (standard employees).

No. This tool's scope is strict:

• Only calculates Class 1 Category A NI (employee & employer), tax year 2026/27.
• Does not calculate UK income tax — “net pay after NI” is before income tax.
• Does not calculate self-employed NI (Class 2/4) or company-director NI.

For comparison: the United States net pay calculator (with its different FICA system) is available at take-home-pay-calculator, while UK property instalment estimates are at mortgage-calculator-uk.

The result is an educational estimate, not official payroll figures. HMRC calculates NI per pay period (weekly/monthly) via the employer's payroll software, so multiplying a weekly result by 52 can differ by a few pence from an annual calculation. Employment Allowance also only applies if the employer meets HMRC eligibility.

This is not tax advice. For actual pay, employment contract, or tax reporting decisions, consult a tax adviser or accountant familiar with the latest HMRC rules.