National Insurance calculator
Enter your earnings per week, month or year to see the Class 1 National Insurance you and your employer pay.
| Earnings | £3,000.00 |
| 8% between £1,048 and £4,189 | £156.20 |
| 2% above £4,189 | £0.00 |
| Employee NI | £156.20 |
| Employer NI (15% above £417) | £387.50 |
Worked out on an annual basis; payroll works per pay period, so a month with a bonus can differ.
Class 1 thresholds for 2026–27
| Threshold | Weekly | Monthly | Yearly |
|---|---|---|---|
| Lower Earnings Limit | £129 | £559 | £6,708 |
| Primary Threshold (you start paying) | £242 | £1,048 | £12,570 |
| Upper Earnings Limit (rate drops to 2%) | £967 | £4,189 | £50,270 |
| Secondary Threshold (employer starts) | £96 | £417 | £5,000 |
Earnings between the Lower Earnings Limit and the Primary Threshold cost you nothing but still count towards your State Pension. The same thresholds apply in England, Scotland, Wales and Northern Ireland.
What NI costs at different salaries
| Salary | Your NI | Employer NI |
|---|---|---|
| £25,000 | £994 | £3,000 |
| £35,000 | £1,794 | £4,500 |
| £50,000 | £2,994 | £6,750 |
| £75,000 | £3,511 | £10,500 |
| £100,000 | £4,011 | £14,250 |
Employer National Insurance rose to 15% with a lower threshold in April 2025, and those rates continue in 2026–27. It is not taken from your pay, but it is part of what a job costs your employer.
Why NI and income tax differ
Income tax is worked out over the whole tax year, so an allowance you do not use in one month carries forward to the next. National Insurance is not: each pay period is assessed on its own. Directors are the exception, as their NI is normally calculated on an annual earnings period. NI also stops at State Pension age, while income tax does not.
Questions
How much NI do I pay on £3,000 a month?
£156.20 a month: 8% of the £1,952 above the £1,048 monthly threshold (worked out annually).
Do I pay NI after State Pension age?
No. Employees stop paying Class 1 NI once they reach State Pension age, although employers keep paying their share.
Does salary sacrifice save NI?
Yes. Pension or cycle-to-work amounts given up through salary sacrifice are not earnings, so neither you nor your employer pays NI on them.
Why is NI worked out per pay period?
Unlike income tax, Class 1 NI is not settled over the year. Each week or month stands alone, so an irregular bonus month can cost more or less than an annual estimate.
Sources
- GOV.UK: Rates and thresholds for employers 2026 to 2027
- GOV.UK: National Insurance rates and categories
Checked 28 September 2026. OneCalcs is independent and not affiliated with HMRC or any government department.