Tax calculator

Employee National Insurance Calculator

Check a category A employee Class 1 contribution for one regular weekly or monthly payday in 2026/27.

  • Tax year shown with the calculator
  • Assumptions explained
  • Source-linked methodology

Tax year 6 April 2026 to 5 April 2027

Estimate employee Class 1 National Insurance

Estimate the category A employee deduction from one regular weekly or monthly payday. National Insurance is worked out for each pay period, so this calculator does not annualise a salary.

Use the earnings on which employee Class 1 National Insurance is calculated, including any bonus or overtime paid in this period.

How often are you paid?

The 2026/27 thresholds differ for weekly and monthly pay.

Does National Insurance category A apply?

Your category letter is normally shown on your payslip. Category A usually applies to an employee aged 21 to State Pension age who is not on a reduced or deferred rate.

Does a non-standard National Insurance situation apply?

Choose yes for a company director, more than one job, deferment, aggregation, a refund or correction, an unusual pay interval, overseas or mariner rules, or self-employed profits.

Your pay figure is used only for this calculation. It is not added to a lead record or analytics event.

What this estimate includes

For category A in 2026/27, employee contributions are 8% above the Primary Threshold up to the Upper Earnings Limit, then 2% above that limit. The exact-percentage result is rounded to the nearest penny.

This does not estimate employer National Insurance, Employment Allowance, Class 1A or 1B, voluntary Class 2 or 3, self-employed Class 4, Income Tax, Student Loans or pension deductions.

How to understand your result

Your result is an estimate for the tax year shown on the calculator. The breakdown lists each step, the rates and thresholds used, and the date the figures were last checked against GOV.UK. Amounts are rounded the way HMRC rounds them where a rule exists.

Each calculator lists what it leaves out, such as other income, reliefs or special cases, so read the assumptions before you rely on the figure. For your own position, check your HMRC online account or speak to a qualified professional.