National Insurance Calculator 2026/27
On a £35,000 salary in 2026/27, your employee National Insurance is £1,794 per year or £149.53 per month. This is calculated at 8% on earnings between £12,570 and £50,270. Your employer also pays £4,500 in employer NI on top of your salary. Use our calculator below for employee, self-employed, and employer NI figures.
Figures verified against HMRC Income Tax rates on .
Written by James HartleyCIMA
Calculator
Choose employee for PAYE workers, self-employed for sole traders/partnerships, or employer to calculate your cost of hiring.
Enter your gross annual salary before any deductions.
Results
Annual Employee NI
£1,794.40
£149.53 per month · £34.51 per week
- Monthly NI£149.53
- Weekly NI£34.51
NI Breakdown by Band
| Band | Taxable Amount | Rate | NI Due |
|---|---|---|---|
| Main Rate (8%) | £22,430 | 8% | £1,794.40 |
| Total NI | £1,794.40 | ||
Employer View: Total Cost to Hire
Employer NI of £4,500.00 (15% above £5,000) is payable on top of your salary. After the Employment Allowance, the net employer NI is £0.00.
What Your NI Contributions Pay For
- UK State Pension (qualifying years)
- Jobseeker's Allowance (contribution-based)
- Employment & Support Allowance
- Maternity Allowance
- Bereavement Support Payment
You need 35 qualifying years for the full new State Pension (£241.30/week in 2026/27).
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How National Insurance Calculator 2026/27 Works
How the NI Calculator Works
Select your employment type (employee, self-employed, or employer view), enter your annual salary or profits, and the calculator applies the official 2026/27 NI rates from HMRC to give you an exact breakdown by class and band.
2026/27 National Insurance Rates - Quick Reference
| Class | Who Pays | Earnings Band | Rate 2026/27 |
|---|---|---|---|
| Class 1 (employee) | Employees | £12,570 to £50,270 | 8% |
| Class 1 (employee) | Employees | Above £50,270 | 2% |
| Class 1 (employer) | Employers | Above £5,000 | 15% |
| Class 2 | Self-employed | Voluntary below £7,105 | £3.65/week |
| Class 4 | Self-employed | £12,570 to £50,270 | 6% |
| Class 4 | Self-employed | Above £50,270 | 2% |
Source: HMRC National Insurance rates (gov.uk/national-insurance-rates-letters) - verified April 2026
Employee Class 1 NI
Employees pay 8% on earnings between the Primary Threshold (£12,570) and the Upper Earnings Limit (£50,270), then 2% on earnings above £50,270. Earnings below £12,570 are NI-free.
Self-Employed Class 2 and Class 4 NI
Self-employed individuals pay Class 4 (6% between £12,570 and £50,270, then 2% above). Class 2 is treated as paid when profits reach £7,105; voluntary Class 2 is £3.65/week below that. Both are paid via Self Assessment.
Employer Class 1 NI
Employers pay 15% on each employee's earnings above the Secondary Threshold (£5,000/year) from April 2026. Most small employers can claim the Employment Allowance (£10,500/year) to reduce this bill. The employer view shows the total cost of employment including both salary and employer NI.
NI and State Pension
Every year you pay NI above the Lower Earnings Limit (£6,396) counts as a qualifying year towards your State Pension. You need 35 qualifying years for the full new State Pension. Over State Pension age (currently 66), you are entirely exempt from paying employee or self-employed NI.
What Changed for 2026/27
From April 2026, individuals working outside the UK can no longer use Class 2 National Insurance for voluntary contributions. If you are a UK expat or work overseas, you should review your NI record and consider Class 3 voluntary contributions (£17.45/week) to maintain your State Pension entitlement.
Frequently Asked Questions
Employee Class 1 NI: 8% on earnings between £12,570 and £50,270, then 2% above £50,270. Employer Class 1 NI: 15% on earnings above £5,000 (the secondary threshold). Self-employed Class 2: treated as paid when profits reach £7,105, or £3.65/week voluntary below that. Self-employed Class 4: 6% on profits between £12,570 and £50,270, then 2% above. The 15% employer NI rate introduced in April 2025 continues into 2026/27.
Your NI contributions build entitlement to the UK State Pension (you need 35 qualifying years for the full amount of £221.20/week in 2026/27), Jobseeker's Allowance, Employment and Support Allowance, Maternity Allowance, and Bereavement Support Payment. NI is separate from income tax and goes into the National Insurance Fund, which funds these contributory benefits.
Yes. If you have gaps in your NI record - for example due to time abroad, career breaks, or low earnings - you can pay voluntary Class 3 NI contributions (£17.45/week in 2026/27) to fill those gaps and improve your State Pension entitlement. This is often good value: each qualifying year adds approximately £6.32/week (£329/year) to your State Pension for life.
Self-employed workers pay Class 4 NI on profits (6% between £12,570 and £50,270, then 2% above). Class 2 is treated as paid when profits reach £7,105 at no extra cost. Below that threshold you can pay Class 2 voluntarily at £3.65/week to protect your State Pension record. Both are reported and paid via Self Assessment.
Employers pay Class 1 NI at 15% on each employee's earnings above £5,000 per year (the Secondary Threshold). The 15% employer NI rate introduced in April 2025 continues into 2026/27. Most small employers can claim the Employment Allowance of £10,500 per year to reduce their employer NI bill. The Employment Allowance cannot be used by sole directors with no other employees.
The current State Pension age is 66 for both men and women. You need at least 10 qualifying NI years to receive any State Pension and 35 qualifying years for the full new State Pension (£221.20/week in 2026/27). You can check your NI record and forecast through the HMRC 'Check your State Pension' service on gov.uk. Once you reach State Pension age, you no longer pay employee or self-employed NI.
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Official Rates Used
This calculator uses official HMRC rates for 2026/27. View the current rates at GOV.UK:
Rates last verified:
Disclaimer: This calculator provides estimates based on standard HMRC rates for 2026/27. Results may vary based on individual circumstances. This is not financial advice. Always consult a qualified accountant or CIMA-qualified financial adviser for personal tax matters.