Use a National Insurance increase calculator UK to compare your estimated National Insurance contributions for 2025/26 and 2026/27.

The result depends on whether you are:

• An employee paying Class 1 National Insurance
• An employer paying employer NIC
• Self-employed and paying Class 4 National Insurance

For a useful year-on-year comparison, enter the same salary or profit for both tax years. The calculator should then show:

2025/26 NI → 2026/27 NI → difference in £ → average monthly or weekly difference

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For standard employees, the main Class 1 rates for 2026/27 remain 8% on earnings between the Primary Threshold and Upper Earnings Limit, and 2% on earnings above the Upper Earnings Limit.

The significant change is on the employer side. The standard employer NIC rate is 15%, while the Secondary Threshold is £5,000. This can increase an employer’s payroll cost even though the employee’s own NI rates have not increased.

Self-employed people use different rules. Class 4 National Insurance is calculated from relevant profits rather than an employee salary.

Did National Insurance Increase in 2026/27?

There was no new increase to the standard employee Class 1 rates for 2026/27. The main change affecting National Insurance costs was the increase in employer NIC.

That distinction matters because a search for “National Insurance increase” can refer to either the amount deducted from an employee’s pay or the amount an employer pays on top of an employee’s wages.

What changed for employees?

For a standard employee, the 2026/27 calculation uses:

• 0% below the Primary Threshold
• 8% between the Primary Threshold and Upper Earnings Limit
• 2% above the Upper Earnings Limit

The Primary Threshold is £12,570 a year, and the Upper Earnings Limit is £50,270 a year.

An employee earning £30,000 therefore does not pay 8% on the full £30,000. Only the £17,430 above the Primary Threshold falls into the main 8% band.

What changed for employers?

Employer NIC is calculated separately from the employee’s contribution.

For 2026/27, the standard employer rate is 15% on earnings above the £5,000 Secondary Threshold.

For Example

Employer salary	Secondary Threshold	Earnings above threshold	Employer NIC rate	Employer NIC
£30,000	£5,000	£25,000	15%	£3,750

That £3,750 is the employer NIC before any applicable Employment Allowance or other special treatment.

What changed for self-employed workers?

Self-employed National Insurance is based on profits rather than employment salary.

Class 4 contributions use different percentage bands from employee Class 1 NIC. The main Class 4 rate is 6%, with 2% applying above the upper profit limit.

Class 2 should be considered separately. It is not simply another percentage to apply to self-employed profits, and voluntary contribution arrangements can be relevant in some circumstances.

Why might your NI have increased even if the rate did not?

Your NI deduction can increase without a change to the headline employee rate. Common reasons include:

• A higher salary
• A bonus or commission payment
• Earnings crossing a contribution threshold
• Irregular monthly or weekly pay
• A different payroll period
• Comparing an annual estimate with a single payslip

The first question should therefore be “Has my rate changed?” followed by “Has my NIable pay changed?”

2025/26 vs 2026/27 National Insurance Changes

Item	2025/26	2026/27	Effect
Employee Class 1 rates	8% / 2%	8% / 2%	No change to standard headline rates
Employer NIC rate	13.8%	15%	Higher employer NIC
Employer Secondary Threshold	£9,100	£5,000	Employer NIC applies from a lower earnings level
Employee Primary Threshold	£12,570	£12,570	No change
Employee Upper Earnings Limit	£50,270	£50,270	2% applies above this level
Employment Allowance	Previous rules	Up to £10,500	Can reduce eligible employer NIC

The key point is that the employer NIC increase should not be presented as a new employee Class 1 rate increase.

How Much More National Insurance Will You Pay?

If you are a standard employee with the same salary and circumstances in both tax years, the simplified annual calculation produces the same employee NI figure because the headline employee rates and thresholds shown above are unchanged.

That means the calculator should not automatically show an “increase” simply because the tax year has changed.

NI by salary

The following figures are simplified annual employee Class 1 calculations.

Annual salary	2025/26 employee NI	2026/27 employee NI	Difference	Average monthly NI
£20,000	£594.40	£594.40	£0	£49.53
£25,000	£994.40	£994.40	£0	£82.87
£30,000	£1,394.40	£1,394.40	£0	£116.20
£35,000	£1,794.40	£1,794.40	£0	£149.53
£40,000	£2,194.40	£2,194.40	£0	£182.87
£50,000	£2,994.40	£2,994.40	£0	£249.53
£60,000	£3,210.60	£3,210.60	£0	£267.55
£100,000	£4,010.60	£4,010.60	£0	£334.22

These are annual estimates, not guaranteed payslip deductions. Payroll systems calculate NI according to the relevant pay period and can produce different individual deductions where earnings are irregular or other circumstances apply.

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How much NI do you pay on £30,000?

Calculation step	Amount
Annual salary	£30,000
Primary Threshold	£12,570
Earnings above Primary Threshold	£17,430
Employee NI rate	8%
NI on £17,430	£1,394.40
Estimated annual employee NI	£1,394.40
Average monthly NI	£116.20

This is the same simplified annual result for 2025/26 and 2026/27 when the salary and circumstances are unchanged.

How much NI do you pay on £50,000?

Calculation step	Amount
Annual salary	£50,000
Primary Threshold	£12,570
Upper Earnings Limit	£50,270
Earnings above Primary Threshold	£37,430
Employee NI rate	8%
NI on £37,430	£2,994.40
Estimated annual employee NI	£2,994.40
Average monthly NI	£249.53

Once earnings exceed £50,270, the portion above that limit is calculated at 2%.

What happens to NI above the Upper Earnings Limit?

The employee rate does not remain at 8% for the entire salary.

For a £60,000 salary:

• £37,700 falls between £12,570 and £50,270 and is charged at 8%.
• £9,730 is above £50,270 and is charged at 2%.

The calculation is:

Calculation step	Amount
Earnings in the 8% band	£37,700
NI at 8%	£3,016.00
Earnings above Upper Earnings Limit	£9,730
NI at 2%	£194.60
Total estimated employee NI	£3,210.60

This tiered calculation is why someone earning more than £50,270 does not pay 8% of their entire salary in employee NI.

How Is National Insurance Calculated in 2026/27?

The calculation depends on the type of National Insurance being assessed. Employee Class 1, employer NIC and self-employed Class 4 should not be put through the same formula.

Read More: National Insurance Calculator UK – Ultimate Guide to NI Contributions 2026/27

Employee National Insurance calculation

For a standard employee, the simplified annual formula is:

Employee NI = 8% of earnings between £12,570 and £50,270 + 2% of earnings above £50,270

Earnings below £12,570 are not charged at the standard employee Class 1 rate.

For example

Calculation step	Amount
Annual salary	£40,000
Primary Threshold	£12,570
Earnings above Primary Threshold	£27,430
Employee NI rate	8%
Estimated annual employee NI	£2,194.40

Formula Box

Employee NI = [min(salary, £50,270) – £12,570] × 8% + [salary above £50,270] × 2%

The formula is a simplified annual estimate. Actual payroll deductions are normally calculated using the relevant weekly or monthly pay period.

Employer National Insurance calculation

Employer NIC uses a separate threshold and should not be confused with the employee deduction.

Calculation step	Amount
Employee salary	£30,000
Employer Secondary Threshold	£5,000
Earnings above threshold	£25,000
Employer NIC rate	15%
Employer NIC	£3,750

This is the employer’s NIC before considering Employment Allowance or special categories.

Self-employed National Insurance calculation

Self-employed workers calculate Class 4 NI from relevant profits rather than employment earnings.

Calculation step	Amount
Self-employed profit	£40,000
Class 4 threshold	£12,570
Profits above threshold	£27,430
Class 4 NI rate	6%
Estimated Class 4 NI	£1,645.80

This is a simplified Class 4 estimate. The person’s full self-employed position may also involve separate Class 2 rules, so the employee formula should not be reused for self-employed income.

Annual, monthly and weekly NI calculations

The pay period affects how NI is calculated.

Pay frequency	What the calculation uses	Best use
Annual	Annual earnings and thresholds	Comparing tax years
Monthly	Monthly payroll figures	Checking a monthly payslip
Weekly	Weekly payroll figures	Checking a weekly payslip

Dividing annual NI by 12 gives an average monthly figure. It does not necessarily reproduce the exact NI deduction on each monthly payslip.

Why Is the NI on My Payslip Different From the Calculator?

An annual calculator and a payroll system can produce different figures without either calculation being wrong.

The main reason is that a calculator may estimate an annual position while payroll calculates NI for a specific pay period.

Monthly payroll vs annual calculation

If you are paid monthly, your employer normally calculates employee NIC using the applicable monthly payroll thresholds. Weekly-paid employees are treated using weekly figures.

This matters when income changes during the year.

A simple annual calculation can show the expected overall position, but it should not be treated as a reconstruction of every payslip.

Read More: PAYE Calculator UK – Best PAYE Tax & Net Pay Guide 2026/27

Bonuses and irregular payments

A bonus, commission payment or other irregular earnings can increase NI deducted in the period in which it is paid.

Worked Example: Employee Receiving a Bonus

Suppose an employee normally receives £2,500 a month but receives an additional £1,000 bonus in one month.

That month has higher NIable earnings than a normal month. The NI deduction can therefore be higher.

The correct comparison is:

Normal gross pay → bonus month gross pay → NI deducted in each period

A higher NI deduction in the bonus month does not, by itself, show that the NI rate has increased.

Read More: Bonus Tax Calculator UK – How Much Tax Will You Pay on a Bonus in 2026/27

Two jobs and multiple payrolls

If you have two jobs, each employment generally has its own payroll calculation.

Practical Scenario: Employee With Two Jobs

Suppose you earn £20,000 from one employer and £20,000 from another.

Do not automatically enter £40,000 into a single-employment NI calculation and assume that this will reproduce your actual deductions.

Each employer operates its own payroll. Your combined position can therefore differ from a simple single-job estimate.

Directors and different NI calculation methods

Company directors can be subject to different National Insurance calculation arrangements because director NIC can involve an annual earnings period.

As a result, a director’s payslip may not follow the same pattern as an ordinary employee paid a fixed amount each month.

For a director calculation, use the appropriate HMRC payroll guidance rather than relying only on a standard salary calculator.

When should you check your payroll calculation?

If the figure on your payslip differs from your calculator result, check:

1. Gross NIable pay for the period
2. Pay frequency
3. Bonuses or irregular payments
4. Whether you are a company director
5. Whether you have more than one employment
6. Whether you are comparing an annual estimate with a single payslip

A difference between the two figures does not automatically mean an error.

National Insurance Thresholds and Rates for 2026/27

The thresholds determine which part of earnings or profits falls into each National Insurance band.

Threshold or allowance	2026/27 figure	Applies to
Primary Threshold	£12,570 a year	Employee Class 1
Lower Earnings Limit	£6,708 a year	Employee NI record
Upper Earnings Limit	£50,270 a year	Employee Class 1
Secondary Threshold	£5,000 a year	Employer NIC
Employer NIC rate	15%	Standard employer NIC
Employee main rate	8%	Earnings within the main band
Employee rate above UEL	2%	Earnings above £50,270
Employment Allowance	Up to £10,500	Eligible employers

Primary Threshold

The Primary Threshold is £12,570 a year, equivalent to £242 a week.

For a standard employee, earnings below this level are not charged at the main Class 1 employee rate.

Lower Earnings Limit

The Lower Earnings Limit is £6,708 a year.

It is relevant to the National Insurance record even where employee NIC is not actually deducted.

This means “no NI deducted” does not necessarily mean “no NI record benefit”.

Upper Earnings Limit

The Upper Earnings Limit is £50,270 a year, or £967 a week.

The employee rate is 8% within the main band and falls to 2% on earnings above the UEL.

Secondary Threshold

The employer Secondary Threshold is £5,000 a year.

Employer NIC is charged above this threshold at the standard 15% rate, subject to applicable reliefs and special categories.

Employment Allowance

Eligible employers can receive up to £10,500 of Employment Allowance for 2026/27.

This can reduce the employer’s overall National Insurance liability.

It is an employer relief, not an allowance that reduces an employee’s own Class 1 deduction.

Self-employed NI thresholds

Self-employed workers use profit-based thresholds and Class 4 rates rather than employee Class 1 thresholds.

The main Class 4 rates identified here are:

• 6% within the main contribution band
• 2% above the upper profit limit

Class 2 has separate rules and should be assessed separately where relevant.

National Insurance and Your Take-Home Pay

NI vs Income Tax

National Insurance and Income Tax are separate deductions.

They have different thresholds, rates and calculation methods. Your tax code primarily determines your Income Tax treatment and does not simply change your employee NI rate.

When checking a payslip, look at the Income Tax and NI deductions separately.

Read More: Income Tax Calculator UK 2026/27 – Accurate & Free Calculator

How an NI change affects monthly take-home pay

NI is only one part of the difference between gross salary and take-home pay.

For example, on a £40,000 salary, the simplified annual employee NI estimate is £2,194.40, or an average of £182.87 per month.

That does not mean take-home pay is £40,000 minus £2,194.40. Income Tax and any other applicable deductions also need to be considered.

Salary sacrifice and National Insurance

Some qualifying salary-sacrifice arrangements can change the earnings subject to National Insurance.

The treatment depends on the type of benefit and the arrangement used by the employer. Salary sacrifice should therefore not be treated as a universal way to reduce NI.

If you are comparing take-home pay before and after salary sacrifice, compare both the gross salary and the NIable salary used by payroll.

National Insurance Increase Examples for Different Situations

The most useful examples are those that show why the calculation changes between different types of worker.

Employee earning £25,000

Calculation step	Amount
Annual salary	£25,000
Primary Threshold	£12,570
Earnings above Primary Threshold	£12,430
Employee NI rate	8%
Estimated annual employee NI	£994.40
Average monthly NI	£82.87

For the same salary and circumstances, the simplified annual employee NI does not increase between 2025/26 and 2026/27 because the headline employee rates remain unchanged.

Employee earning £40,000

Calculation step	Amount
Annual salary	£40,000
Primary Threshold	£12,570
Earnings above Primary Threshold	£27,430
Employee NI rate	8%
Estimated annual employee NI	£2,194.40
Average monthly NI	£182.87

Employee earning £60,000

Calculation step	Amount
Annual salary	£60,000
Earnings charged at 8%	£37,700
NI at 8%	£3,016.00
Earnings above Upper Earnings Limit	£9,730
NI at 2%	£194.60
Total estimated employee NI	£3,210.60

This shows why earnings above the UEL are not charged at the full 8% employee rate.

Part-time employee earning £8,000

An £8,000 salary is below the £12,570 Primary Threshold, so the simplified calculation produces £0 employee Class 1 NIC.

However, the Lower Earnings Limit is relevant to the employee’s National Insurance record. Paying no employee NIC does not automatically mean the earnings have no relevance to State Pension entitlement.

Self-employed worker earning £40,000 profit

Calculation step	Amount
Self-employed profit	£40,000
Class 4 threshold	£12,570
Profits above threshold	£27,430
Class 4 NI rate	6%
Estimated Class 4 NI	£1,645.80

This should not be treated as the person’s complete self-employed tax liability because Income Tax and any relevant Class 2 position are separate.

Employer paying an employee £30,000

Employer NIC is calculated separately:

Calculation step	Amount
Employee salary	£30,000
Employer Secondary Threshold	£5,000
Earnings above threshold	£25,000
Employer NIC rate	15%
Estimated employer NIC	£3,750

This is before Employment Allowance or other applicable reliefs.

Under-21 employee or qualifying apprentice

Some employees fall into special employer NIC categories.

An eligible employer can have a 0% employer NIC rate on earnings up to the relevant Upper Secondary Threshold for an under-21 employee or qualifying apprentice.

The employee’s own Class 1 calculation remains separate.

This is another reason to avoid using the employee’s NI deduction as a shortcut for calculating employer NIC.

Common National Insurance Increase Calculator UK Mistakes

Using outdated tax-year figures

Always identify the tax year before calculating NI. Comparing a 2025/26 figure with a 2026/27 figure using mixed thresholds can produce a misleading “increase”.

Confusing employee NI with employer NIC

Employee NIC is deducted from the employee’s pay.

Employer NIC is an additional employer payroll cost.

They have different thresholds and should be calculated separately.

Assuming NI is calculated like Income Tax

National Insurance has its own classes, thresholds and rates. A tax code should not be used to calculate employee NI.

Assuming NI stops above the UEL

The employee rate falls to 2% above the Upper Earnings Limit. It does not become zero.

Using an annual estimate to explain one payslip

An annual calculation is useful for comparing tax years, but payroll deductions are calculated according to the relevant pay period.

Ignoring bonuses and irregular earnings

A bonus can increase the NI deduction in the pay period in which it is paid. Compare gross earnings for the relevant period before assuming a rate change.

Treating Class 2 and Class 4 as the same

Class 4 is percentage-based on relevant self-employed profits. Class 2 follows separate rules.

Assuming the tax code changes your NI rate

Tax codes primarily affect Income Tax. They are not a direct explanation for a change in the standard employee NI rate.

Assuming everyone needs exactly 35 qualifying years

The 35-year figure is commonly associated with the full new State Pension, but an individual’s position depends on their National Insurance record and circumstances.

Forgetting Employment Allowance

An employer’s gross NIC calculation is not necessarily its final liability. Eligible employers may be able to reduce their liability through Employment Allowance.

Expert Tips for Checking Your NI Increase

Compare like with like

For a meaningful year-on-year comparison, keep the salary, employment type and other relevant circumstances the same.

If both your salary and the NI rules change, you cannot attribute the entire difference to National Insurance.

Check your pay frequency

Compare a monthly payslip with a monthly calculation and a weekly payslip with a weekly calculation.

Use annual figures mainly for tax-year comparisons.

Check for bonuses and irregular payments

If one payslip shows much higher NI than normal, first check whether gross earnings were higher in that period.

Identify the correct NI category

Before using a calculator, establish whether the figure represents:

• Employee salary
• Employer payroll cost
• Self-employed profit

The same £30,000 figure produces different results under these three calculations.

Use official guidance for unusual cases

Directors, multiple employments, special employee categories and unusual payroll arrangements may require more detailed treatment than a standard calculator.

Expert Tip: If your calculator result differs from your payslip, check the pay period, NIable earnings, bonuses, employment type and calculation method before assuming the payroll deduction is incorrect.

Conclusion

The National Insurance Increase Calculator UK helps you compare your estimated NI contributions between 2025/26 and 2026/27. For most employees, the main Class 1 rates remain unchanged, while the major increase affects employer National Insurance. Your actual NI can also vary with salary, bonuses, pay frequency and employment type. Use the calculator to check your figures, then compare unusual results with your payslip and official HMRC guidance.