National Insurance calculator
Tax year 2026/27See how much National Insurance an employee pays on their pay, band by band.
Your National Insurance
Enter your pay and press Calculate. Your result appears here straight away.
How employee National Insurance works
If you are an employee aged 16 or over, you pay Class 1 National Insurance once your pay from one job goes over the weekly threshold of £242. You stop paying it when you reach State Pension age (GOV.UK: National Insurance). Your employer takes it from your pay before you are paid.
| Pay | A week | A year | Rate |
|---|---|---|---|
| Up to the threshold | Up to £242 | Up to £12,570 | Nothing |
| Main band | Up to £967 | Up to £50,270 | 8% |
| Above the upper limit | Over £967 | Over £50,270 | 2% |
A worked example
On pay of £60,000 a year, you pay 8% on the pay between £12,570 and £50,270, and 2% on the rest. That comes to £3,210.60 a year, or £267.55 a month.
Yearly figures and real payslips
This calculator uses the yearly thresholds. Payroll works out National Insurance for each pay period, which is the interval you are paid at, such as a week or a month (HMRC National Insurance manual NIM08020), using thresholds for that period, such as the weekly figures above. So if your pay goes up and down, for example with overtime or a bonus, the total on your payslips can be different from the yearly figure here.
Pensions and National Insurance
A pension paid through salary sacrifice lowers the pay that National Insurance is worked out on. A pension paid through a net pay arrangement does not. Our salary calculator shows both.
What this calculator does not cover
- It is for employees under State Pension age, using the standard rates shown above. Once you reach State Pension age you stop paying employee National Insurance.
- It does not show the National Insurance your employer pays on top of your pay.
- Self-employed people pay a different class of National Insurance on their profits.