United Kingdom · 2025/26
United Kingdom Social security calculator
Work out the employee National Insurance contributions (Class 1, Category A) due on an annual salary in the UK for the 2025/26 tax year. This shows the employee deduction only; the separate employer contribution is not included in this figure.
| Gross salary | £35,000.00 |
| Earnings 0% (below £12,570) | 12570% |
| NI at 8% (£12,570 to £50,270)On £22,430 | -1794.4% |
| NI at 2% (above £50,270)None | -0% |
| Salary after NI | £33,205.60 |
How it works
- You pay no National Insurance on the first £12,570 of salary a year (the Primary Threshold).
- You pay 8% on the slice of salary between £12,570 and £50,270 (the Upper Earnings Limit).
- You pay 2% on anything above £50,270, with no upper cap.
- This assumes the standard Category A letter. Employees over State Pension age, and a few other categories, pay different rates.
Worked example
A £40,000 salary in 2025/26 has £27,430 above the £12,570 threshold and below the Upper Earnings Limit, all taxed at 8%, giving £2,194.40 of employee National Insurance for the year.
Frequently asked questions
Is the employer contribution included?+
No. This figure is the employee deduction taken from your pay. Your employer pays a separate secondary contribution (15% above £5,000 in 2025/26) that does not come out of your salary and is not shown here.
Why did the main rate change to 8%?+
The employee main rate was cut from 10% to 8% from 6 April 2024 and remains 8% for 2025/26. Older calculators may still show 10% or 12%.
Does National Insurance use a Personal Allowance like Income Tax?+
No. National Insurance has its own thresholds. It happens that the Primary Threshold (£12,570) currently equals the Income Tax Personal Allowance, but they are separate figures set independently.
Is this calculated per year or per payslip?+
In practice National Insurance is worked out on each pay period, not cumulatively like Income Tax. For a steady salary across the year the annual total shown here is the same, but a one-off bonus in a single month can produce a different result.
Sources
- Rates and thresholds for employers 2025 to 2026 · HMRC / GOV.UK
- National Insurance rates and categories · GOV.UK
Last updated: 2025-04-06 · Applies to 2025/26
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Employee Class 1 NI only, Category A, for England, Scotland, Wales and Northern Ireland (NI rates are UK-wide).
- Excludes the employer secondary contribution, the self-employed Class 2/Class 4, and the over-State-Pension-age exemption.
- Assumes a single regular salary; bonuses and multiple jobs assessed per pay period can give a different result.
Reviewed by Vikas Dulgunde.