UK · 2026 to 2027 tax year
National Insurance calculator
Enter earnings for one pay period to see the employee's National Insurance and what the employer pays on top, using HMRC's 2026/27 category A rates and thresholds.
| Item | This period | Per year |
|---|---|---|
| Earnings | £3,000.00 | £36,000.00 |
| Employee NI | £156.16 | £1,873.92 |
| Employer NI | £387.45 | £4,649.40 |
Make the payslip with these numbers Opens the payslip generator with these earnings and the employee National Insurance filled in. PAYE is worked out there.
The official method, step by step
- National Insurance is worked out on each pay period by itself, not on the year so far.
- Employees pay 8% on earnings between £1,048 and £4,189 a month (£242 and £967 a week), and 2% above.
- Employers pay 15% on earnings above £417 a month (£96 a week), with no upper limit.
- Fortnightly and four-weekly thresholds are the weekly ones times 2 and 4.
- Rounded to the nearest penny, with half a penny or less disregarded.
- Other category letters change the rates: B, E and I pay 1.85% instead of 8%; D, J, L and Z pay 2%; C, K and S pay nothing. For Freeport and Investment Zone letters the employer pays nothing up to £2,083 a month (£481 a week), and for under-21s (M, Z), apprentices under 25 (H) and veterans (V) nothing up to £4,189 a month.
What this leaves out
- Company directors, who use an annual earnings period
- Employment Allowance, which reduces an employer's total bill
- Self-employed Class 2 and Class 4
Sources: HMRC, Specification for PAYE Tax Table Routines, version 24.0 (February 2026), Appendices A–C; HMRC, Rates and thresholds for employers 2026 to 2027; HMRC, 2026 to 2027: Employer further guide to PAYE and National Insurance contributions (CWG2).
National Insurance calculator: common questions
How much National Insurance do I pay in 2026/27?
8% of earnings between £1,048 and £4,189 a month, and 2% of earnings above £4,189, for category A. On £3,000 a month that's £156.16.
How much National Insurance does an employer pay?
15% of each employee's earnings above £417 a month (£96 a week). On £3,000 a month that's £387.45, paid on top of the salary.
Why doesn't National Insurance use my tax code?
Tax codes are for income tax only. National Insurance depends on your earnings in each pay period and your category letter.
More on National Insurance
Work out employee and employer National Insurance and what employing someone costs.
- National Insurance category letters: A, M, C and the restThe National Insurance category letter on a payslip sets how much NI the employee and employer pay. What each letter means and the 2026/27 rates.
- Lower earnings limit (LEL): the £129 a week line for 2026/27The lower earnings limit for 2026/27 is £129 a week, £559 a month or £6,708 a year. What it does for State Pension, statutory pay and the FPS.
- Primary threshold: where employee National Insurance startsThe primary threshold is £242 a week or £1,048 a month in 2026/27. Above it, employees pay 8% NI up to the upper earnings limit. Worked examples inside.
- Secondary threshold: where employer National Insurance startsThe secondary threshold is £96 a week, £417 a month or £5,000 a year in 2026/27. Employers pay 15% NI above it. Examples, under-21s and apprentices.
- Employment Allowance 2026/27: who can claim £10,500 off employer NIEmployment Allowance cuts employer National Insurance by up to £10,500 in 2026/27. Who can claim, who can't, how to claim on an EPS and backdating rules.
- The true cost of an employee in the UK (2026/27)What an employee costs on top of salary in 2026/27: 15% employer NI over £5,000, 3% pension, paid holiday, sick pay and insurance, with worked figures.
- Employer cost calculatorFree UK employer cost calculator for 2026/27: salary plus 15% employer National Insurance over £5,000, Employment Allowance and the 3% pension.
Need a payslip for this pay?
Create a payslip
Free to create and preview. No account or card.