UK National Insurance Calculator
Compute Class 1 National Insurance contributions for employees based on UK 2026/27 thresholds and rates.
How to Use This Calculator
Enter your annual salary and age group. The calculator will compute your employee Class 1 National Insurance contributions and estimate monthly payments.
- Enter annual salary in GBP.
- Select age group: under 65, 65-75, over 75.
- Click Calculate NI to see contributions.
- Includes Primary Class 1 NIC rates for employees.
- Helps plan payroll and net take-home income.
National Insurance Calculator
UK National Insurance Contributions
National Insurance (NI) contributions are payments made by employees and employers in the UK to fund state benefits including the State Pension, healthcare, and unemployment benefits. Employees pay Class 1 contributions deducted via PAYE.
Class 1 NIC Rates (2026/27)
- Primary Threshold (£12,570) – 0%
- Earnings between £12,570 – £50,270 – 12%
- Earnings above £50,270 – 2%
- Individuals over 65 may pay reduced or no contributions.
Tips for Accurate NI Calculation
- Check current NI thresholds and rates annually.
- Include all taxable earnings to estimate contributions correctly.
- Use this calculator to determine monthly deductions from salary.
- Understand age impact on contribution rates.
- Combine with PAYE calculator for total net income.
FAQs
Who pays National Insurance?
Employees and employers in the UK pay Class 1 NI on earnings above the primary threshold. Self-employed pay Class 2 and 4 contributions.
How is NI calculated?
NI is calculated as a percentage of earnings above the primary threshold, with rates of 12% for basic earnings and 2% for higher earnings.
Does age affect NI contributions?
Yes, employees over 65 may pay reduced or no Class 1 NI contributions depending on income.
This UK National Insurance Calculator helps employees estimate contributions, plan payroll, and understand net salary after deductions, ensuring accurate compliance with HMRC rules.