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 (8% / 2%) | £156.16 | £1,873.92 |
| Employer NI (15%) | £387.45 | £4,649.40 |
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.
What this leaves out
- National Insurance letters other than A (for example under-21s and apprentices)
- 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.
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