National Insurance calculator 2026/27

Both sides of National Insurance on one screen: what the employee pays, and the 15 percent the employer pays on top.

Notes

Employees pay 8 percent between £12,570 and £50,270 and 2 percent above; employers pay 15 percent on everything above £5,000. For under-21s and apprentices under 25, employer NI is zero up to £50,270. Eligible employers can also offset up to £10,500 through the Employment Allowance – factored into the employer cost calculator. Background in the NI guide.