National Insurance Calculator UK 2026
Calculate your National Insurance (Class 1 employee contributions) for the 2026 tax year. Employee NI is 8% on earnings between £12,570 and £50,270 and 2% above that. Source: HMRC 2026.
Employee Class 1 NI · 2025/26 · HMRC rates
Annual National Insurance (Employee)
£1,794
Effective NI rate: 5.1% of gross
NI Band Breakdown (annual)
| Below Primary Threshold (£12,570) | 0% | £0 |
| £12,570 – £35,000 (main rate) | 8% | £1,794 |
| Total Employee NI | £1,794 | |
Employer NI (Class 1 secondary)
Your employer pays approximately £4,500 per year in employer NI on your salary (15% above £5,000 secondary threshold from April 2025). This does not reduce your take-home pay but is part of your total employment cost.
Frequently Asked Questions
How much National Insurance do I pay in 2026?
Employee Class 1 NI is 8% on earnings between £12,570 and £50,270 per year, and 2% on earnings above £50,270. On a £35,000 salary, you pay approximately £1,796 per year in National Insurance.
What is the National Insurance threshold for 2026?
The Primary Threshold (where employee NI starts) is £12,570 per year for 2026, the same as the income tax personal allowance. Below this you pay no employee NI.
What is the Upper Earnings Limit?
The Upper Earnings Limit (UEL) is £50,270 per year (£967 per week) for 2026. Between the Primary Threshold and the UEL, the NI rate is 8%. Above the UEL, the rate drops to 2%.
Do I pay National Insurance on my pension contributions?
If your pension contributions are made via salary sacrifice, your employer deducts them before calculating NI — so your NI is calculated on a lower salary. This saves both employee and employer NI.
How much NI does my employer pay?
Employers pay Class 1 secondary NI at 15% on your earnings above the Secondary Threshold of £5,000 per year (from April 2025). On a £35,000 salary, your employer pays approximately £4,500 in employer NI. This is not deducted from your pay but is part of your total employment cost.