National Insurance calculator
Enter your gross salary to see your Class 1 employee National Insurance, broken down by earnings band with the current thresholds and rates.
Your details
Class 1 employee breakdown
| Earnings band | Amount / month | Rate | NI / month |
|---|---|---|---|
| Up to £1,048 | £0 | 0% | £0 |
| £1,048 – £4,189 | £2,702 | 8% | £216 |
| Over £4,189 | £0 | 2% | £0 |
| Total / month | £216 |
Employee National Insurance is calculated per pay period (monthly), which is why the annual figure is the monthly amount × 12. A gross salary of £45,000/yr (£3,750/mo) pays £2,594/yr in Class 1 NI.
How employee National Insurance works
Class 1 National Insurance is paid on earnings above the primary threshold (£1,048/month in 2026/27) at 8%, up to the upper earnings limit (£4,189/month), then at 2% above that. It is calculated per pay period, not cumulatively.
Salary-sacrifice pension contributions reduce your National Insurance base as well as your income tax, which is one of the reasons they are popular for higher earners.