National Insurance calculator
Work out the National Insurance that comes off your pay this tax year.
2026 to 2027 rates and thresholds from HMRC, checked 13 November 2026. Category A, which most employees are in.
Result
On £30,000 a year, you pay £1,394.40 National Insurance a year.
National Insurance a year, 2026 to 2027
| Item | A year | A month |
|---|---|---|
| Pay before tax | £30,000.00 | £2,500.00 |
| Income Tax | −£3,484.20 | −£290.35 |
| National Insurance | −£1,394.40 | −£116.20 |
| Take-home pay | £25,121.40 | £2,093.45 |
- Take-home £25,121.40 (84%)
- Income Tax £3,484.20 (12%)
- National Insurance £1,394.40 (5%)
That is £483.10 a week. Tax code 1257L, paying tax in England, Wales or Northern Ireland. Of a £1,000 pay rise you would keep £720.00, so 28% goes in deductions.
Show the workings
| Step | Sum | Answer |
|---|---|---|
| Tax-free pay from tax code 1257L | £12,570.00 allowance, which code 1257L covers up to £12,579.00 | £12,579.00 |
| Taxable pay | £30,000.00 − £12,579.00 | £17,421.00 |
| Basic rate | £17,421.00 × 20% | £3,484.20 |
| National Insurance | £17,430.00 above £12,570.00 × 8% | £1,394.40 |
| Take-home pay | £30,000.00 − £3,484.20 tax − £1,394.40 National Insurance | £25,121.40 |
What this leaves out or assumes
- England, Wales and Northern Ireland Income Tax rates, a standard Personal Allowance and National Insurance category A.
- Tax-free pay follows the tax code, as payroll and HMRC's own take-home pay estimator do: code 1257L gives £12,579 a year, not £12,570, which is up to a few pounds less tax.
- Worked out over the whole tax year. Payroll works out each payday on its own, so a monthly or weekly payslip can differ by a few pence, or by more in a month with a bonus.
Where the figures come from
- Personal Allowance, 2026 to 2027: £12,570 a year. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Range of allowances each tax code number covers: £10. Source: HMRC PAYE Manual PAYE11065: suffix codes, calculating the number. Checked 13 November 2026.
- Basic rate of Income Tax (England, Wales and Northern Ireland): 20%. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Basic rate band: taxable income it covers (England, Wales and Northern Ireland): £37,700 a year. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Higher rate of Income Tax (England, Wales and Northern Ireland): 40%. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Taxable income above which the additional rate applies (England, Wales and Northern Ireland): £125,140 a year. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Additional rate of Income Tax (England, Wales and Northern Ireland): 45%. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- National Insurance primary threshold: £12,570 a year. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- National Insurance upper earnings limit: £50,270 a year. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Employee National Insurance between the primary threshold and upper earnings limit (category A): 8%. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
- Employee National Insurance above the upper earnings limit (category A): 2%. Source: HMRC: Rates and thresholds for employers 2026 to 2027. Checked 13 November 2026.
National Insurance rates 2026 to 2027
Employees in category A pay:
- nothing on the first £12,570 of pay a year
- 8% on pay between £12,570 and £50,270
- 2% on pay above £50,270
Employers pay 15% on pay above £5,000 a year, on top of your salary. It does not come out of your pay.
| Salary | You pay | Your employer pays |
|---|---|---|
| £15,000 | £194.40 | £1,500.00 |
| £20,000 | £594.40 | £2,250.00 |
| £30,000 | £1,394.40 | £3,750.00 |
| £40,000 | £2,194.40 | £5,250.00 |
| £50,000 | £2,994.40 | £6,750.00 |
| £60,000 | £3,210.60 | £8,250.00 |
| £80,000 | £3,610.60 | £11,250.00 |
| £100,000 | £4,010.60 | £14,250.00 |
Who pays less, or none
You stop paying National Insurance once you reach State Pension age. Some people pay at other rates, shown by a different category letter on their payslip. Salary sacrifice reduces it, because it lowers the pay it is worked out on. GOV.UK explains National Insurance.