UK National Insurance Calculator
Calculate Class 1 National Insurance contributions on your salary — the deduction that funds the State Pension and NHS.
Annual NI contribution
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Monthly NI —
Effective NI rate —
2026/27 Class 1 employee rates — verify current thresholds at gov.uk, as they're set each Budget.
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How it works
8% on earnings between the primary threshold (~£12,570) and upper earnings limit (~£50,270); 2% aboveFrequently Asked Questions
How is National Insurance calculated?
NI applies only above the primary threshold (about £12,570/year): 8% on earnings up to the upper earnings limit (about £50,270), then 2% above that. Someone earning £40,000 pays roughly £2,194 in NI for the year.
Why does the NI rate drop to 2% at higher earnings?
It's a deliberate design: NI mainly funds the State Pension and contributory benefits, which are capped, so the government charges a lower marginal rate on earnings above the upper limit rather than none at all.
Do I pay NI on pension contributions?
No — NI (like Income Tax) is calculated after salary-sacrifice pension contributions are deducted, which is one reason salary sacrifice can meaningfully raise take-home pay.