National Insurance Calculator
Employees pay Class 1 National Insurance at 8% on earnings between £12,570 and £50,270, and 2% above that. Your category letter can change this, for example if you're over State Pension age.
Tax year 2026/27 · Estimates, not personal tax advice
Your results
Enter your salary to see take-home pay by year, month, week, day and hour.
Using 2026/27 rates (6 April 2026 to 5 April 2027). Nothing you enter is stored or sent anywhere.
Rates and rules used
Tax year 2026/27Default year 2026/27 (6 April to 5 April). 2025/26 and 2024/25 figures are kept for comparison where the calculator offers a year choice.
- Employee Class 1 National Insurance rates and thresholds2026/27GOV.UK: National Insurance rates and category letters (opens in new tab)
- National Insurance category letters2026/27GOV.UK: Category letters (opens in new tab)
Independent site, not affiliated with HMRC. Always check GOV.UK for the latest figures.
How this calculation works
- 01Start with your gross income and convert it to an annual figure.
- 02Take off salary sacrifice and net pay pension contributions.
- 03Apply your Personal Allowance, tapered above £100,000 or set by your tax code.
- 04Calculate Income Tax band by band using rates for your region.
- 05Calculate employee National Insurance on earnings after salary sacrifice.
- 06Deduct relief at source pension contributions at 80% of the gross amount.
- 07Apply student and postgraduate loan repayments above each threshold.
- 08Subtract everything to reach estimated net pay, then split it by period.
Real payroll can differ because tax and NI are worked out per pay period, and your tax code may include adjustments HMRC hasn't told you about. See our methodology.
NI is worked out per pay period
Unlike Income Tax, NI isn't cumulative across the year. Each pay period is assessed on its own. This is why a big bonus month can mean less NI than you'd expect: the portion above the monthly upper earnings limit is only charged at 2%.
Our figure uses annual thresholds, which gives the right answer for steady pay.
Category letters
Most people are category A. Category C applies once you reach State Pension age and means no employee NI. H and M apply to apprentices under 25 and employees under 21: their employee rates are the same as A; the relief affects employer contributions. J is for deferred NI and uses 2% above the primary threshold.
Understanding your national insurance calculator result
The National Insurance figure is separate from Income Tax and is based on earnings and the selected category. For steady earnings, the annual view is a useful estimate of the total employee contribution.
Checking the NI line on a payslip
Scenario: Enter your normal gross pay using the same weekly or monthly period as your payslip and choose the category letter printed on it.
How to use the result: Compare the period result with the employee NI deduction, not the employer NI figure. A bonus or uneven hours can make a single period differ from the annual average.
Details to check before relying on the estimate
- Confirm the category letter rather than assuming category A.
- Use pay after salary sacrifice where the arrangement reduces NI earnings.
- Do not compare employee NI with the separate cost paid by an employer.
Putting the estimate into perspective
When discussing a difference with payroll, identify the employee deduction, category letter and pay period first. A company’s employment cost is not the same figure as NI withheld from your wages.
Frequently asked questions
How much National Insurance will I pay on £35,000?
At 8% on the £22,430 between £12,570 and £35,000, that's £1,794.40 a year, or about £149.53 a month.
Check it on GOV.UK: National Insurance rates and category letters (opens GOV.UK in a new tab)
Does pension reduce National Insurance?
Only when it's paid through salary sacrifice. Relief at source and net pay contributions are taken after NI has been calculated.
Check it on GOV.UK: Tax on your private pension (opens GOV.UK in a new tab) · National Insurance rates and category letters (opens GOV.UK in a new tab)
Do I pay National Insurance if I am over State Pension age?
Employees who have reached State Pension age do not pay employee National Insurance on earnings, though Income Tax still applies. Check GOV.UK for the current rules and keep proof of your age with your employer.
Check it on GOV.UK: Tax on your private pension (opens GOV.UK in a new tab) · National Insurance rates and category letters (opens GOV.UK in a new tab)
Why is National Insurance calculated on each pay period?
Employee National Insurance is worked out on earnings in each pay period rather than across the whole year. A one-off bonus can therefore be charged differently from the same money spread evenly.
Check it on GOV.UK: National Insurance rates and category letters (opens GOV.UK in a new tab)
Related calculators
- Salary Calculator — Put NI back alongside Income Tax to see total take-home pay.
- Salary Sacrifice Calculator — Estimate how reduced NI earnings affect take-home pay.
- Self Employed Tax Calculator — Use Class 4 rules for sole-trader profits instead.
- Income Tax Calculator — Compare NI with the separate Income Tax charge.
Related guides
- National Insurance Rates 2026/27 — Current UK National Insurance rates and thresholds for employees, employers and the self-employed, with category letters explained.
- Salary Sacrifice Explained — How salary sacrifice works for pensions, electric cars and cycle schemes, how much tax and NI you save, and the downsides to check.