UK National Insurance Calculator
The 2026/27 Class 1 employee NIC: 8% between the Primary Threshold and Upper Earnings Limit, then 2% above. Type your salary to see the figures.
Updated May 2026, using HMRC 2026/27 rates and current ONS / gov.uk figures.
National Insurance for employees in 2026/27 (Class 1):
| Earnings band | NIC rate |
|---|---|
| Up to £12,570 (PT) | 0% |
| £12,571 to £50,270 (UEL) | 8% |
| Above £50,270 | 2% |
The 2% rate above the upper earnings limit is why high earners pay a smaller proportion of their salary in NI — the system is regressive at the top end.
How it works. 8% on the band £12,570–£50,270; 2% above £50,270. Class 1 employee only.
Worked examples
£25,000 salary → £994 NIC
£50,270 salary → £3,016 NIC (the maximum 8%-only NIC)
£75,000 salary → £3,510 NIC — only £494 more for an extra £24,730.
£100,000 salary → £4,010 NIC
Sources:
HMRC NI rates 2026/27
· retrieved 2026-05-12.
Frequently asked questions
Why does NI drop above £50,270?
It's a deliberate design choice in the UK system. The marginal rate on income above the UEL is just 2% NIC + 40% income tax = 42%, vs 8% + 20% = 28% below it. The income tax rate goes up at this point, but the NI rate goes down.
Are these Class 1 (employee) or Class 2/4 (self-employed) rates?
Class 1 employee. Self-employed Class 4 NIC is 6% between £12,570 and £50,270 and 2% above — lower than employee NIC.
Does this include employer NIC?
No. The employer pays Secondary Class 1 (Employer NIC) at 15% on earnings above £5,000 (2026/27). This is invisible to most employees but it costs employers significantly.
Are NI thresholds the same as income tax thresholds?
From April 2024, the Primary Threshold (£12,570) was aligned with the personal allowance. The Upper Earnings Limit (£50,270) was aligned with the basic-rate threshold. Same numbers, different name.