National Insurance Calculator 2026-27
Calculate your employee and employer National Insurance contributions. NI is separate from income tax and funds state benefits including the NHS.
Calculate Your NI
Enter your annual salary to see employee and employer contributions.
Quick examples:
NI Rates 2026-27
Current National Insurance thresholds and rates.
Employee NI (Category A)
| Band | Rate | Income Range |
|---|---|---|
| Below threshold | 0% | Up to £12,570 |
| Main rate | 8% | £12,570 - £50,270 |
| Upper rate | 2% | Above £50,270 |
Employer NI (2026-27 changes)
Autumn Budget 2024 Changes:
- • Threshold reduced from £9,100 to £5,000
- • Rate increased from 13.8% to 15%
- • Employers now pay NI on more of each salary
| Band | Rate | Threshold |
|---|---|---|
| Below threshold | 0% | Up to £5,000 |
| Secondary rate | 15% | Above £5,000 |
Frequently Asked Questions
What does National Insurance pay for?
NI contributions fund state benefits including the State Pension, NHS, statutory sick pay, and unemployment benefits. Your NI record affects your pension entitlement.
Do I pay NI after State Pension age?
No. Once you reach State Pension age, you stop paying employee NI. You'll be put on Category C. However, your employer still pays employer NI on your salary.
Is NI the same as income tax?
No. NI is a separate contribution that goes to the National Insurance Fund. Income tax goes to general government spending. Both are deducted from your salary, but they have different thresholds and rates.