UK National Insurance Calculator
Estimate your Class 1 National Insurance contributions as a standard 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. This is an annualised estimate for a standard Category A employee with earnings spread evenly across the year; NI is normally worked out per pay period, so bonuses, irregular pay, or multiple jobs can make your actual deduction differ.
Estimates only, not financial advice. Verify with HMRC or a qualified accountant before making decisions. See our full disclaimer.
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 gives an annualised estimate of Class 1 NI for a standard Category A employee with earnings spread evenly across the year.
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.
In practice, employee NI is worked out per pay period, not as a single annual sum, so this annualised figure can differ from your actual deductions if your earnings are irregular, you get a large bonus in one month, you hold more than one job, you're on a different NI category letter, or you've arranged deferment. 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. These are the standard Category A rates that apply to most employees; some workers, such as those deferring NI because they have more than one job, pay a different rate.
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. If your NI record started after April 2016, you normally need 35 qualifying years for the full new State Pension; people with an older record, particularly if you were ever contracted out, can need a different number.
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.
Why might this differ from what's actually deducted from my pay?
This is an annualised estimate for a standard Category A employee with evenly spread earnings. Actual NI is worked out per pay period, so bonuses, irregular pay, multiple jobs, a different NI category, or deferment can all make your real deduction differ from this figure.
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