National Insurance rates explained

How employee National Insurance works

Most category A employees in 2026/27 pay 8% between the primary threshold and upper earnings limit, then 2% above the upper limit. The weekly thresholds are £242 and £967. Payroll uses the thresholds for your pay period.

Why the annual estimate can differ

The calculator uses annual thresholds of £12,570 and £50,270. Dividing an annual result into weeks or months can differ from your payslip because payroll applies thresholds and rounding each time you are paid. Uneven earnings can make the difference larger.

Employer NI is a separate employer cost. It is not taken off your employee gross salary in this calculator.

Old tax years and more than one job

NI rates changed during 2022/23 and 2023/24. The historical calculator averages those changes across a year of steady earnings. Employers normally calculate NI separately for unrelated jobs, although aggregation and deferment rules can apply. The two-job calculator does not cover those exceptions.

Check the official NI rates and deferment rules.

Sources: HMRC Income Tax rates, employee NI rates and Scottish Income Tax. Checked 23 October 2026. For help with your own tax or debts, speak to HMRC, payroll or an adviser.