Methodology
How this calculator works
The annualised estimate charges no employee NI up to £12,570, 8% on earnings from £12,570 to £50,270, and 2% above £50,270. It models a standard Category A employee below State Pension age.
Formula and sources reviewed2026/27 Category A estimateReviewed 24 October 2026Published by Ezivo Calculator
🇬🇧 United Kingdom National Insurance Calculator
Estimate annual employee Class 1 National Insurance from gross employment earnings.
Class 1 employee NI
Estimate employee and employer NI
More options: payroll and employer NI+
This shows employee NI, per-paycheck NI and a planning estimate of employer payroll cost. Employer NI thresholds and allowances can vary by tax year and employer situation.
Annualised Category A estimate for an employee below State Pension age with even earnings. Directors and other NI categories can differ.
Estimated annual employee NI
£0.00
Main-rate contribution£0.00
Upper-rate contribution£0.00
Per paycheck employee NI£0.00
Employer NI estimate£0.00
Total payroll NI£0.00
Income after NI only£0.00
Employment Income TaxNot included
Worked example
Reading the result
At £55,000, the £37,700 between the Primary Threshold and Upper Earnings Limit is charged at 8%, while the final £4,730 is charged at 2%. That produces an annual estimate of £3,110.60.
Accuracy checklist
Validate your United Kingdom estimate
- 1Confirm the contribution base rather than assuming it equals total salary. Worker category, age, ordinary earnings, bonuses, minimum or maximum earnings and the 2026/27 Category A estimate period can change which percentage or cap applies.
- 2Keep employee and employer amounts separate. The employee share can reduce take-home cash, while the employer share normally affects employment cost or retirement funding and should not automatically be treated as a deduction from the employee's gross pay.
- 3Compare the United Kingdom estimate with payroll records and HM Revenue & Customs — rates and thresholds for employers. Voluntary contributions, exemptions, annual caps, pay-period rounding and year-to-date maximums may require a more detailed payroll or fund calculation.
- 4Save the inputs, selected options and calculation date with the result. If the estimate informs a payment, return, contract or application, rerun it when the 2026/27 Category A estimate rules or your underlying figures change and compare the updated breakdown with the earlier version.
Common questions
Frequently asked questions
Is employer National Insurance included?+
No. This calculator estimates the employee contribution deducted from pay, not the separate employer liability.
Why does the rate fall above £50,270?+
For a standard Category A employee, earnings above the Upper Earnings Limit are charged at the 2% upper rate rather than the 8% main rate.
Does employee NI stop at State Pension age?+
Employee Class 1 treatment changes at State Pension age. This calculator assumes the employee is below that age.
Sources and review
Author: Ezivo Calculator. Reviewed by: Ezivo Calculator technical QA. Primary reference: HM Revenue & Customs — rates and thresholds for employers. Rules reviewed 24 October 2026.
Rule period: Current published rules within the page’s stated period and scope
Next scheduled review: 15 December 2026
The implemented rates, thresholds, displayed scope and representative boundary behaviour were reviewed against the primary source linked on the page.
Important scope
An annual approximation for even earnings. Pay-period rounding, directors, deferment, other NI categories, multiple jobs and State Pension age can change contributions. This calculator provides general information and a planning estimate, not financial, tax, legal or professional advice.