National Insurance calculator worked example
On £36,000 in 2026/27, employee Class 1 National Insurance is £1,874.40 a year. Employer Class 1 is £4,650. Class 4, if that £36,000 is self-employed profit, is £1,405.80. Class 2 is treated as paid.
Employee and Class 4 figures use the annual thresholds, then split by 12 and 52. Payroll software rounds National Insurance on each pay period, so a payslip can differ by a few pence. The same rates feed the salary calculator and the self-employed calculator.
2026/27 National Insurance rates
| Contribution | 2026/27 |
|---|---|
| Employee Class 1 | 8% from £12,570 to £50,270, then 2% |
| Employer Class 1 | 15% above £5,000 |
| Employment Allowance | Up to £10,500 off the employer’s total bill |
| Class 4 | 6% from £12,570 to £50,270, then 2% |
| Class 2 | £3.65 a week voluntary below £7,105 |
Employment Allowance is not subtracted from one employee’s line. A company whose only employee is a director paid above the £5,000 secondary threshold cannot claim it. Rates: employee National Insurance, employer thresholds, self-employed rates.
Frequently asked questions
How much National Insurance do employees pay in 2026/27?
Class 1 employee National Insurance is 8% between £12,570 and £50,270, then 2%. On a £36,000 salary that is £1,874.40 a year, £156.20 a month and £36.05 a week.
What National Insurance does an employer pay in 2026/27?
Employer Class 1 National Insurance is 15% of earnings above £5,000. On £36,000 that is £4,650. Eligible employers can reduce their total employer National Insurance bill by the £10,500 Employment Allowance. The allowance is not a per-employee deduction.
What do the self-employed pay?
Class 4 National Insurance is 6% on profits between £12,570 and £50,270, then 2%. Class 2 is £3.65 a week and is voluntary if profits are below £7,105. At £7,105 or more, Class 2 is treated as paid.