🇬🇧 United KingdomTax year 2026/27 · 6 Apr 2026–5 Apr 2027UK-wide

UK National Insurance Calculator 2026/27

Calculate 2026/27 National Insurance for employees (Class 1), employers (secondary Class 1) and the self-employed (Class 4) — per year, month or week using HMRC’s official thresholds.

Employee NI 2026/27

£2,194.40 per year

8% between the Primary Threshold and Upper Earnings Limit, then 2% above it.

Earnings per year£40,000

NI due£2,194.40

After NI£37,806

Breakdown

Item	Amount
Earnings per year	£40,000.00
Up to Primary Threshold (£12,570)0% on £12,570.00	£0.00
Primary Threshold to Upper Earnings Limit8% on £27,430.00	−£2,194.40
Above Upper Earnings Limit (£50,270)2% on £0.00	£0.00
Employee NI per year	−£2,194.40

Effective rate5.5%

NI as a share of earnings.

Assumptions

Class 1 category A.
Assumes the same earnings every pay period and no directors’ annual earnings period.
Annual figures are estimates: payroll calculates NI separately for each pay period.

How this was calculated

National Insurance thresholds 2026/27
Threshold (2026/27)	Year / Month / Week
Primary Threshold (employee NI starts)	£12,570 / £1,048 / £242
Upper Earnings Limit (employee rate drops to 2%)	£50,270 / £4,189 / £967
Secondary Threshold (employer NI starts)	£5,000 / £417 / £96
Upper secondary threshold (under 21s, apprentices, veterans)	£50,270 / £4,189 / £967

Employee NI = 8% × (pay between PT and UEL) + 2% × (pay above UEL)
Employer NI = 15% × (pay above Secondary Threshold)
Class 4 NI  = 6% × (profit £12,570–£50,270) + 2% × (profit above £50,270)

Worked example on £40,000

Employee: (£40,000 − £12,570) × 8% = £2,194.40. Employer: (£40,000 − £5,000) × 15% = £5,250.00. A sole trader with £40,000 profit pays Class 4 of £1,645.80.

Employers can reduce their bill with the Employment Allowance (up to £10,500 a year per business, where eligible). Self-employed people with profits of £7,105 or more are treated as having paid Class 2 NI for State Pension purposes at no cost.

Official sources

Rule review

Jurisdiction: United Kingdom
Tax year: 2026/27 (6 Apr 2026–5 Apr 2027)
Rule version: uk-2026-27.1
Last reviewed: 7 October 2026
Review: Rates checked against the GOV.UK/HMRC pages listed; formulas covered by automated boundary tests.

Results are estimates for general information, not personalised tax, legal or financial advice. See our methodology and disclaimer.

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Take Home Pay

Net pay after Income Tax, NI, pension and student loan.

Income Tax

Personal Allowance, tax bands and effective rate.

Self-employed Tax

Income Tax and Class 4 NI on trading profit.

Salary & Hourly

Convert hourly, daily, weekly, monthly and annual pay.

Frequently asked questions

What is the employee NI rate for 2026/27?

8% on earnings between the Primary Threshold (£12,570 a year) and the Upper Earnings Limit (£50,270), and 2% on earnings above that.

What is employer NI in 2026/27?

15% on each employee’s earnings above the Secondary Threshold of £5,000 a year (£417 a month). For employees under 21, apprentices under 25 and eligible veterans, employers pay 0% up to £50,270.

Why is NI calculated per pay period?

Unlike Income Tax, Class 1 NI has no annual reconciliation for most employees. Each payslip is assessed on its own thresholds, so irregular pay (like a bonus month) can lead to more NI than an annual average suggests.

Do I pay NI after State Pension age?

Employees over State Pension age stop paying employee NI (category C) but their employer still pays employer NI.

What NI do self-employed people pay?

Class 4 NI at 6% on profits between £12,570 and £50,270 and 2% above. Compulsory Class 2 was abolished; you can pay voluntarily if profits are below £7,105.