UK · Class 1 NI 2026–27
National Insurance calculator.
Estimate standard employee Class 1 National Insurance from annual gross earnings and see the main and upper-rate portions.
Rates verified 29 September 2026 against GOV.UK. This does not calculate employer NI, self-employed Classes 2/4, directors, or special category letters.
Annual earnings
Estimate
Enter earnings to see the estimate.
2026–27 assumptions
The standard employee calculation uses 0% up to £12,576 a year, 8% from £12,576 to £50,268, and 2% above £50,268. Monthly figures are an annual estimate divided by 12; payroll periods and rounding can change a payslip amount.
Open GOV.UK National Insurance rates Use this in the take-home calculator