What are the National Insurance rates for 2025/26?

Class 1 employees pay 8% on earnings between the £12,570 primary threshold and the £50,270 upper earnings limit, then 2% on everything above £50,270. Earnings below £12,570 attract no employee NI.

At what salary do I start paying National Insurance?

Employee NI begins once your earnings pass the £12,570 primary threshold per year (about £1,048 a month). Below that you pay no Class 1 NI, though you may still build a qualifying year through the lower earnings limit.

How much NI do I pay on £50,270?

On exactly £50,270 you pay 8% of the £37,700 between £12,570 and £50,270, which is £3,016 for the year. Earnings above £50,270 are charged at just 2%, so high earners pay a lower marginal NI rate.

Does this include employer National Insurance?

No. This calculator shows only the Class 1 employee NI deducted from your pay. Employer (secondary) NI is paid separately by your company on top of your salary and is not taken from your wages.

UK National Insurance Calculator

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UK employees pay Class 1 National Insurance on their earnings through PAYE. This calculator applies the official 2025/26 thresholds and rates to your salary and shows the NI deducted each year, month, and week.

How it works

National Insurance is charged in bands. You pay nothing on the first £12,570 (the primary threshold). Earnings between £12,570 and the £50,270 upper earnings limit are charged at the 8% main rate, and anything above £50,270 is charged at just 2%.

The calculation is:

NI = 8% × (min(salary, 50270) − 12570)  +  2% × max(0, salary − 50270)

Because the rate drops to 2% above the upper earnings limit, the marginal NI rate actually falls for higher earners, even though the total amount keeps rising.

Example

On a £35,000 salary, the amount above the £12,570 threshold is £22,430, all within the 8% band. NI is 8% of £22,430 = £1,794.40 for the year, about £149.53 a month or £34.51 a week, an effective rate of roughly 5.1% of gross pay.

Notes

Estimate only, not financial advice. This models standard Category A employee (Class 1) National Insurance for 2025/26. Company directors use an annual earnings-period method, and the self-employed pay Class 2 and Class 4 instead. Employer NI is separate. Confirm current thresholds and your NI category at gov.uk.