National Insurance Calculator
Work out employee, employer and self-employed National Insurance for the 2026 to 2027 tax year.
Your National Insurance
£156.16
- Employee NI over a year
- £1,873.92
- Employer NI this period
- £387.45
- Pay after NI
- £2,843.84
- NI as a share of pay
- 5.21%
On £3,000.00 a month you pay £156.16 employee National Insurance, and your employer pays £387.45.
Calculation breakdown
| Step | Formula | Result |
|---|---|---|
| 8% band | 8% of £3,000.00 between £1,048.00 and £4,189.00 | £156.16 |
| 2% band | 2% of £3,000.00 above £4,189.00 | £0.00 |
| Employee NI (to the nearest penny) | 8% band + 2% band | £156.16 |
| Employer NI | 15% of £3,000.00 above £417.00 | £387.45 |
How it works
Choose whether you are employed or self-employed, then enter your gross pay for the period (or your profits for the year).
Worked example
An employee paid £3,000 a month:
- Employee NI: (£3,000 − £1,048) × 8% = £156.16
- Over a year at the same pay: £156.16 × 12 = £1,873.92
- Employer NI: (£3,000 − £417) × 15% = £387.45
A self-employed person with £40,000 of profits pays (£40,000 − £12,570) × 6% = £1,645.80 of Class 4 National Insurance.
Sources
Frequently asked questions
How much National Insurance do I pay in 2026/27?
As an employee in category A you pay 8% on earnings between £242 and £967 a week (£1,048 to £4,189 a month) and 2% on anything above that. Below the primary threshold you pay nothing. The thresholds come from HMRC’s 2026-27 National Insurance tables.
How much National Insurance does my employer pay?
Employers pay 15% on earnings above the secondary threshold, which is £96 a week, £417 a month or £5,000 a year for 2026 to 2027. It is not taken from your pay, but it is part of what your job costs the employer.
How much National Insurance do self-employed people pay?
Self-employed people pay Class 4 National Insurance of 6% on profits between £12,570 and £50,270 and 2% on profits above £50,270, according to GOV.UK. Class 2 contributions are no longer due on profits above the small profits threshold, so they are not included here.
Why is my NI worked out per pay period?
For employees, National Insurance is calculated on each payment, not on the year as a whole. If your pay goes up and down, a high month can cost more NI than the same salary spread evenly, and the yearly figure here assumes the same pay every period.
How is National Insurance rounded?
HMRC’s National Insurance Manual says to round each calculation to the nearest penny, disregarding amounts of less than half a penny. The calculator rounds the employee and employer amounts this way.
Does this cover other NI categories?
No. It uses category A, the letter most employees have. Employees over State Pension age, apprentices under 25, under-21s and some others use different letters with different rates, so check your payslip.
Results are estimates for information only, not tax advice. They assume National Insurance category A and the same pay in every period.