🪪 NI Calculator 2026/27

Employee Class 1 and Employer secondary NI

£

NI Summary — 2026/27

Employee NI (annual)—
Employee NI (monthly)—
Employee NI (weekly)—
Employer NI (15% from April 2025)—
Total Employment Cost—
Employee NI: 8% on £12,570–£50,270, 2% above. Employer NI: 15% above £5,000/yr (2026/27).

National Insurance Rates 2026/27

National Insurance is a tax on earnings paid by both employees and employers. Employee contributions count towards your State Pension entitlement and other benefits.

BandAnnual EarningsRate
Below Primary ThresholdUp to £12,5700%
Main Rate£12,570–£50,2708%
Upper RateOver £50,2702%

Employer NI 2026/27 — Key Change

From April 2025, the employer secondary NI rate increased from 13.8% to 15% and the secondary threshold dropped from £9,100 to £5,000 per year. This means employers pay NI on a wider band of employee earnings at a higher rate, significantly increasing the cost of employment.

⚠️ These are estimates. Your actual NI may differ based on your employment type, contracted hours, and any benefits in kind. Verify with HMRC or your payroll provider.