Mortgages & Money2 min check

National Insurance Calculator (2026/27)

Estimate your annual employee National Insurance contributions using current 2026/27 thresholds.

Short answer

Employees pay 8% NI on earnings between £12,570 and £50,270, then 2% on anything above. Self-employed people pay Class 4 at 6% / 2% with no Class 2 unless they choose to pay voluntarily.

Step 1 of 10%

Calculation method, coverage and version

Inputs used: Annual gross salary, Employment type.
Calculation approach: The calculator applies the rules and assumptions described in “How it works” to the values you enter. Rounding can cause small differences from an official or provider calculation.
Coverage: Mortgages & Money. UK nations, tax treatment, local rules and provider criteria can differ; check the official sources shown below before acting.
Content version: No page-specific review date is currently published. Treat the result as indicative and verify current rules independently.

Not included unless explicitly requested: personal circumstances not entered, provider discretion, future rule changes, professional fees and case-specific exceptions. Read the full calculator methodology.

Primary sources and official verification

Use these official sources to verify current rules before acting. Coverage and dates can differ across England, Scotland, Wales and Northern Ireland.

See the sitewide source policy.

How it works

NI is a contributory tax that funds the State Pension and some benefits. For employees in 2026/27, you pay 8% on weekly earnings between £242 and £967 (annualised: £12,570 to £50,270), then 2% above. Self-employed Class 4 is 6% / 2%. Class 2 is no longer compulsory but can be paid voluntarily at £3.65 a week to protect State Pension entitlement.

Worked example

Tom earns £45,000 employed.

(£45,000 − £12,570) × 8% = £2,594.40
Annual NI: £2,594.40

Who should use this

•Employees checking payslip deductions
•Self-employed estimating Class 4 liability
•People considering salary sacrifice
•Anyone checking State Pension qualifying years

Common mistakes

×Confusing weekly thresholds with annual ones
×Forgetting NI is per job for employees, not aggregated
×Assuming you pay 8% on the whole salary instead of just the band
×Ignoring that pension salary sacrifice cuts NI too

Frequently asked questions

What is the NI rate for 2026/27?▾

Employees: 8% between £12,570 and £50,270, 2% above. Self-employed Class 4: 6% / 2%. Voluntary Class 2 is £3.65 a week.

Do I pay NI over State Pension age?▾

No — employees stop paying Class 1 once they reach State Pension age. Self-employed Class 4 stops from the start of the next tax year.

How many years do I need for full State Pension?▾

35 qualifying years for the full new State Pension; at least 10 years to get any.

Does NI come off salary sacrifice?▾

Yes — salary sacrificed into a pension reduces both your Income Tax and NI base.

What is Class 2 NI?▾

If self-employed profits are £7,105 or more in 2026/27, Class 2 is treated as paid. Below that, you can choose to pay voluntary Class 2 at £3.65/week to protect your NI record.

Are bonuses subject to NI?▾

Yes — bonuses count as earnings and attract NI at your marginal rate (usually 8% or 2%).

Related calculators

Take-Home Pay Calculator →Income Tax Calculator →Self-Employed Tax →Salary Sacrifice →Bonus Tax Calculator →State Pension Forecast →