Precision Utility
National Insurance
Calculator
Primary Threshold
£12,570
Tax Year
2025/26
Calculate your employee National Insurance contributions for the 2025/26 tax year. Enter your annual salary and NI category to see your Class 1 NI broken down by band, plus monthly and weekly amounts. The calculator uses current HMRC thresholds and supports categories A, H, M and Z.
Your Details
Annual Employee NI
£1,794
Monthly NI
£149.54
Weekly NI
£34.51
Effective Rate
5.13%
Employer NI
£4,500
Main Rate (8%)
£1,794
Upper Rate (2%)
£0
Total Employee NI
£1,794
Employer NI (15%)
£4,500
How the National Insurance calculator works
Enter your annual gross salary — this is your total earnings before any deductions. The calculator applies the current HMRC National Insurance thresholds for 2025/26 to work out how much Class 1 NI you owe as an employee.
Employee NI is charged in two bands. You pay 8% on earnings between the primary threshold (£12,570) and the upper earnings limit (£50,270), then 2% on everything above £50,270. Nothing is charged below the primary threshold.
Select your NI category to see the correct rates. Most employees are Category A. Apprentices under 25 (Category H) and workers under 21 (Category M) have different employer rates but the same employee rates. Category Z pays zero employee NI.
The calculator also shows your employer's NI contribution — 15% on earnings above the secondary threshold of £5,000. This is paid by your employer on top of your salary and does not reduce your take-home pay.
What you need to know about National Insurance 2025/26
National Insurance is a tax on earnings paid by both employees and employers. Your contributions count towards state benefits including the State Pension, Maternity Allowance and contribution-based Jobseeker's Allowance. Here are the current employee rates:
- 0% on earnings up to £12,570 (primary threshold)
- 8% on earnings between £12,570 and £50,270 (main rate)
- 2% on earnings above £50,270 (upper rate)
Employer NI: From April 2025, employers pay 15% on earnings above the secondary threshold of £5,000 per year. Small businesses can claim the Employment Allowance, reducing their employer NI bill by up to £10,500.
NI categories: Category A is standard for employees aged 21 and over. Category H covers apprentices under 25. Category M covers employees under 21. Category Z is for under-21s with deferred NI who pay zero employee contributions.
This calculator covers employee Class 1 NI only. For self-employed NI (Class 2 and Class 4), use our self-employed tax calculator. For the latest thresholds, see the official HMRC National Insurance rates page on GOV.UK.
Frequently asked questions
How much National Insurance do I pay on my salary?
For 2025/26, employees pay 8% NI on earnings between £12,570 and £50,270 (the primary threshold and upper earnings limit), and 2% on earnings above £50,270. If you earn £35,000, your annual NI is approximately £1,794.
What is the NI primary threshold for 2025/26?
The primary threshold for 2025/26 is £12,570 per year (£242 per week). You do not pay any employee NI on earnings below this amount. However, you still build up NI credits if you earn above the lower earnings limit of £6,396.
What are the different NI categories?
Category A is the standard rate for most employees. Category H applies to apprentices under 25. Category M applies to employees under 21. Category Z applies to employees under 21 who are exempt — they pay zero employee NI.
Do I pay NI if I earn under £12,570?
No. If your annual earnings are below the primary threshold of £12,570, you do not pay any employee National Insurance contributions. You still receive NI credits if your earnings are above the lower earnings limit.
How much employer NI is paid on my salary?
Employers pay 15% NI on employee earnings above the secondary threshold of £5,000 per year. This is separate from your employee NI and does not reduce your take-home pay. It is an additional cost borne entirely by the employer.
Is National Insurance the same as income tax?
No. National Insurance and income tax are separate deductions with different thresholds and rates. NI funds state benefits like the State Pension, while income tax funds general government spending. Use our income tax calculator to see your income tax breakdown.