How it works
8% on earnings from £12,570 to £50,270, plus 2% above £50,270.
A worked example
An annual salary of £35,000 gives an estimated £1,794.40 employee NI.
What to keep in mind
2026/27. Standard employee category A, below State Pension age. Annualised estimate with evenly earned salary; excludes employer NI, self-employment and special categories.
A common question
Is this employer National Insurance?
No. This calculator estimates the employee deduction only. Employer contributions are separate.
Sources & rates
Rates checked on 23 September 2026.
For general information and planning, not personalised financial or tax advice. Verify important decisions with a qualified adviser.