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Rates & sources2026/27
2026/27 Category A Class 1 employee NI using annual thresholds aligned with take-home calculators; payroll on weekly or monthly earnings can differ slightly.
| Band / figure | Rate |
|---|---|
| Primary Threshold (annual) | £12,570 |
| Upper Earnings Limit (annual) | £50,270 |
| Main rate | 8% |
| Higher rate (above UEL) | 2% |
Source: HMRC — National Insurance rates and categories — source checked for 2026/27.
When to use this calculator
- Before accepting a pay change, bonus, pension contribution or salary-sacrifice option.
- When you want a simple take-home estimate before payroll or filing.
- When you are approaching the £100,000 income level and want to see the personal allowance taper.
- When you need to convert between hourly, monthly and annual pay.
Worked example: £45,000 salary
Use these sample inputs as a quick scenario test, then change one variable at a time to compare outcomes.
| Input | Value |
|---|---|
| Gross salary | £45,000 |
| Below threshold (£12,570) | £0 NI |
| £12,570 → £45,000 × 8% | £2,594 |
| Above £50,270 | £0 |
| Total employee NI | £2,594 |
| Effective NI rate | 5.77% |
Salary-sacrificing 5% (£2,250) into pension cuts NI to £2,414.40 — a £180/year saving on top of income-tax relief.
How to read your results
Annual NI
The figure produced by this output for the inputs you entered. Change one variable at a time if you want to see what drives it.
Monthly NI
The figure produced by this output for the inputs you entered. Change one variable at a time if you want to see what drives it.
Effective Rate
The effective rate lets you compare options on a like-for-like basis rather than being misled by different compounding periods or fee structures.
Method & assumptionsAuthoritative sources
This calculator estimates 2026/27 Category A employee Class 1 National Insurance using the annual Primary Threshold of £12,570, Upper Earnings Limit of £50,270, main rate of 8% and upper rate of 2% — the same annual thresholds used in our salary after-tax tool. Real payroll may differ slightly when calculated on weekly or monthly earnings periods.
It does not calculate employer National Insurance, other category letters, directors’ annual method variants beyond this simplified view, or self-employed Class 2/4 contributions.
Common mistakes
- !Entering gross income when you really want take-home pay, or vice versa.
- !Ignoring pension contributions, deductions or local tax rules that change the result.
- !Comparing monthly and annual figures without standardising them first.
- !Overlooking National Insurance or student-loan plan differences that apply to you.
What to do next
- Check the same scenario with related pay or deduction calculators.
- Keep a copy of the assumptions so you can compare the next tax year or pay period.
- If you are self-employed, compare this result with the self-employment tax calculator.
- Check whether a small pension contribution change moves take-home pay more than you expect.
Go deeper — 4 guides reference this calculator
UK Tax Year 2025/26: Complete Guide to Allowances, Bands & Thresholds
Full reference for the 2025/26 UK tax year — income tax bands, Personal Allowance, National Insurance, ISA allowance, pension limits, stamp duty changes.
UK Self-Employed Tax Guide: Self Assessment, Payments on Account, Allowable Expenses
How self-employed tax works in the UK — registering with HMRC, the Self Assessment deadline, payments on account, what you can claim, and Class 2/4 NI.
Pay Rise Calculator Guide: What a Gross Raise Becomes After Tax, NI and Pension
Turn a gross salary increase into a real take-home figure by checking tax, National Insurance, pension contributions and inflation together.
UK Tax Code Guide: 1257L, K Codes, Emergency Codes and What to Do
How to read a UK tax code, what common letters mean, why emergency codes happen, and how to check your payslip against the right net pay.
Frequently asked
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