What are the NI rates for employees in 2025/26?

For the 2025/26 tax year, employees pay 8% National Insurance on earnings between £12,570 and £50,270 (the Primary Threshold and Upper Earnings Limit), then 2% on earnings above £50,270.

What is the NI Primary Threshold for 2025/26?

The Primary Threshold for 2025/26 is £12,570 per year (£242 per week). You start paying Class 1 National Insurance once your earnings exceed this amount.

Do I pay National Insurance after State Pension age?

No. Once you reach State Pension age, you stop paying Class 1 National Insurance contributions, even if you continue working.

National Insurance Calculator 2025-26

Calculate your Class 1 National Insurance contributions as an employee for the 2025/26 tax year.

Last updated: April 2026 · Source: HMRC — NI rates and thresholds 2025/26

Annual Gross Income

Disclaimer

This calculator is provided for informational purposes only and should not be considered as financial or tax advice. All calculations are performed locally in your browser — no personal data is collected or sent to our servers. Rates and thresholds are sourced from HMRC and GOV.UK and are updated for the current tax year. Always verify results with HMRC or consult a qualified professional before making financial decisions.

How It Works

Class 1 Employee National Insurance is charged on earnings above the Primary Threshold of £12,570 per year. For the 2025/26 tax year, the rate is 8% on earnings between £12,570 and £50,270 (the Upper Earnings Limit), then 2% on everything above £50,270.

NI is calculated on a per-pay-period basis, so weekly and monthly thresholds differ slightly from the annual figures. This calculator uses annualised thresholds for simplicity, which gives results that match HMRC's annual calculation to within a few pence.

You stop paying employee NI when you reach State Pension age, even if you continue working. The calculator assumes you are below State Pension age.

Example: £35,000 annual salary

Earnings below Primary Threshold (£12,570): £0 NI
Earnings £12,571–£35,000 at 8%: £22,430 × 0.08 = £1,794.40
Total NI: £1,794.40 per year (£149.53/month)

Source: HMRC — NI rates and thresholds 2025/26

Frequently Asked Questions

What are the NI rates for employees in 2025/26?: For the 2025/26 tax year, employees pay 8% National Insurance on earnings between £12,570 and £50,270 (the Primary Threshold and Upper Earnings Limit), then 2% on earnings above £50,270.
What is the NI Primary Threshold for 2025/26?: The Primary Threshold for 2025/26 is £12,570 per year (£242 per week). You start paying Class 1 National Insurance once your earnings exceed this amount.
Do I pay National Insurance after State Pension age?: No. Once you reach State Pension age, you stop paying Class 1 National Insurance contributions, even if you continue working.