How it works
8% on earnings from £12,570 to £50,270, plus 2% above £50,270.
A worked example
An annual salary of £35,000 gives an estimated £1,794.40 employee NI.
What to keep in mind
2026/27. Standard employee category A, below State Pension age. Annualised estimate with evenly earned salary; excludes employer NI, self-employment and special categories.
Employee National Insurance rates for 2026/27
Employees pay Class 1 National Insurance at 8% on earnings between £12,570 and £50,270 a year, and 2% on earnings above £50,270. Nothing is paid on earnings below £12,570.
Worked example
On a £35,000 salary, earnings between £12,570 and £35,000 are £22,430. 8% of that is £1,794.40 a year, or about £149.53 a month.
NI at common salaries
£25,000 means £994.40 a year; £50,000 means £2,994.40; £60,000 means £3,210.60, because only 2% applies above £50,270.
Who does not pay
You stop paying employee National Insurance when you reach State Pension age, even if you keep working. Self-employed people pay Class 4 National Insurance instead; use the self-employed tax calculator for that.
Frequently asked questions
How much National Insurance do I pay on £30,000?
£1,394.40 a year, or about £116 a month, in 2026/27.
Is National Insurance calculated weekly or monthly?
Payroll calculates it each pay period using weekly or monthly thresholds, so it can vary if your pay changes month to month. This calculator gives an annual estimate.
Is this employer National Insurance?
No. This calculator estimates the employee deduction only. Employer contributions are separate.
Sources & rates
Rates checked on 7 October 2026.
For general information and planning, not personalised financial or tax advice. Verify important decisions with a qualified adviser.