National Insurance calculator, 2026/27

National Insurance calculator

Employee Class 1 National Insurance on your pay for each week, month and year in 2026/27, with the thresholds shown.

£

Most employees are category A. Your payroll team can tell you your letter.

Your National Insurance, category A, 2026/27

£116.16a month

£1,393.92 over a year of 12 monthly payslips

8% on £1,452.00 of pay between £1,048 and £4,189 a month£116.16
2% on £0.00 of pay above £4,189 a month£0.00
Your employer also pays (15% of pay above £417 a month)£312.45

    Rules checked 21 October 2026 against HMRC's 2026/27 rates and thresholds. How we calculate

    Your National Insurance by pay period

    How you're paidPay each timeYour NI each timeYour NI over the yearEmployer NI over the year
    Paid weekly£576.92£26.79£1,393.08£3,751.28
    Paid monthly£2,500.00£116.16£1,393.92£3,749.40
    Worked out on the year£30,000.00£1,394.40£1,394.40£3,750.00

    The same yearly pay gives slightly different totals because HMRC rounds the weekly and monthly thresholds to whole pounds. Payroll can also differ by a penny through rounding.

    2026/27 thresholds

    ThresholdA weekA monthA year
    Lower Earnings Limit (LEL)£129£559£6,708
    Primary Threshold (you start paying)£242£1,048£12,570
    Upper Earnings Limit (8% becomes 2%)£967£4,189£50,270
    Secondary Threshold (employer starts paying)£96£417£5,000

    Source: HMRC: Rates and thresholds for employers 2026 to 2027.

    Most employees pay 8% between £12,570 and £50,270, then 2%

    Your employer takes Class 1 National Insurance from each payment of wages. For category A, the letter most employees have, it is nothing on the first £242 a week (£1,048 a month), 8% of pay from there up to £967 a week (£4,189 a month), and 2% of pay above that.

    Each pay period is worked out on its own: if you're paid monthly, your earnings period is a month. Unlike income tax there is no tax code and no running total for the year, so a month with a bonus or overtime can mean more or less National Insurance than the same pay spread evenly (often less, because pay above the Upper Earnings Limit is charged at 2%).

    Your employer pays 15% on your pay above £96 a week (£417 a month, £5,000 a year). For employees under 21 and apprentices under 25, employers pay nothing on pay up to £50,270 a year. For veterans the same relief lasts only for the first 12 months of their first civilian job after leaving the regular armed forces.

    Not covered here: company directors, whose National Insurance is worked out differently, and Freeport or Investment Zone category letters. All National Insurance rates and letters for 2026/27.

    National Insurance on common salaries

    SalaryNI a year (yearly thresholds)NI a month (paid monthly)Take-home a month
    £20,000£594.40£49.49£1,493.30
    £25,000£994.40£82.83£1,793.30
    £30,000£1,394.40£116.16£2,093.30
    £35,000£1,794.40£149.49£2,393.30
    £40,000£2,194.40£182.83£2,693.30
    £50,000£2,994.40£249.49£3,293.30
    £60,000£3,210.60£267.50£3,779.78
    £80,000£3,610.60£300.83£4,746.45
    £100,000£4,010.60£334.17£5,713.12

    Category A, England, Wales and Northern Ireland. Take-home pay also allows for income tax; each salary page shows the full working.

    A woman checking a payslip and laptop at a kitchen table in the evening
    Illustration

    Check it against your payslip

    Your payslip shows the National Insurance taken each pay period. If the figure here differs by more than a penny or two, check the category letter and the pay used for that period with your payroll team.

    Why your payslip may differ

    National Insurance questions

    How much National Insurance do I pay on £30,000?

    Worked out on the yearly thresholds, a £30,000 salary pays £1,394.40 a year: 8% of the £17,430 between £12,570 and £30,000. Paid monthly, it is £116.16 a month (£1,393.92 over 12 months), because the monthly thresholds are rounded to whole pounds.

    Do I pay National Insurance on all of my pay?

    No. Most employees pay nothing on the first £242 a week (£1,048 a month), then 8% up to £967 a week (£4,189 a month) and 2% on pay above that.

    When do I stop paying National Insurance?

    If you're employed, you stop paying Class 1 National Insurance when you reach State Pension age. Your employer still pays employer National Insurance on your pay.

    What if I earn between £129 and £242 a week?

    You pay no National Insurance on that pay, but GOV.UK says your contributions are treated as having been paid to protect your National Insurance record, so you may still qualify for certain benefits and the State Pension.

    Related calculators

    Sources

    Rules checked 21 October 2026 against: HMRC: Rates and thresholds for employers 2026 to 2027; HMRC: Rates and allowances, National Insurance contributions; GOV.UK: National Insurance; GOV.UK: National Insurance category letters; HMRC: Employer further guide to PAYE and National Insurance contributions, 2026 to 2027; HMRC PAYE Manual PAYE70223: National Insurance relief for employers who hire veterans. How we calculate.

    Tax rates and thresholds are taken from HMRC, GOV.UK and Scottish Government publications. Contains public sector information licensed under the Open Government Licence v3.0.