Your gross annual salary before tax and NI.
Email me when UK tax rates change
One email per update. No spam, unsubscribe anytime.
Your Annual Employee NI
£1,394.40
Everything you need to know about National Insurance contributions in the UK
National Insurance (NI) is a tax on earnings paid by both employees and employers. It funds the State Pension, NHS, and other benefits. As an employee, you pay Class 1 NI on earnings above the Primary Threshold (£12,570/year).
You pay 8% on earnings between the Primary Threshold (£12,570) and the Upper Earnings Limit (£50,270). Above the UEL, the rate drops to 2%. Earnings below the Primary Threshold are NI-free.
Employers pay 15% NI on all employee earnings above the Secondary Threshold (£5,000/year for 2026/27). This is a significant cost on top of your salary that your employer bears.
The employer Secondary Threshold was reduced from £9,100 to £5,000, and the employer rate increased to 15%. To offset this for small businesses, the Employment Allowance was doubled to £10,500 and the £100k eligibility cap was removed.
Yes. If you earn between the Lower Earnings Limit (£6,708/year) and the Primary Threshold (£12,570/year), you pay no NI but still build qualifying years for the State Pension. Below the LEL, you get no pension credits.
HMRC-Aligned: Based on HMRC rates for 2026/27 (Category A). This calculator provides estimates only — refer to GOV.UK for official guidance.
This calculator uses official rates and thresholds from:
Last verified: February 2026 · Tax year 2025/26. Results are indicative — consult a qualified accountant for personalised advice.
Reviewed by M. Samiuddin Quadri, ACCA — Chartered Certified Accountant at Gladstone & Co. · Updated for the 2026/27 tax year.
Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2026/27 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms
Related Calculators
Bonus Tax Calculator
Find out how much of your bonus you actually keep after income tax and NI deductions.
Pension Calculator
Estimate your retirement income based on contributions, growth, and tax relief.
Reverse Tax Calculator
Know your net pay? Work backwards to find the gross salary you need to earn.
Salary Calculator
Calculate your take-home pay after tax, National Insurance, and pension deductions.
Student Loan Repayment
See how student loan repayments affect your monthly pay across all plan types.
Employer Cost Calculator
See the true cost of employing someone including NI, pension, and benefits.