Calculate your National Insurance contributions for 2025/26.
Enter your gross salary
Type your annual gross salary or weekly/monthly equivalent. The calculator works out NI on the appropriate pay-period basis — usually monthly for PAYE employees.
Select employment type
Choose employee for standard PAYE workers, or director for cumulative annual NI calculation. Directors often see no NI early in the year and concentrated NI later.
Review employee NI
See the 8% main-rate and 2% upper-rate portions of your bill. NI does not apply below £12,570 and falls to 2% above £50,270 — making high salaries proportionally less NI-heavy than middle ones.
Check employer NI cost
The employer side shows total cost of employment. Useful when negotiating a pay rise — a £5,000 rise costs the employer £5,750 in NI alone, on top of pension, BIK and other on-costs.
Model salary sacrifice
Add a pension salary-sacrifice percentage to see combined NI + income tax savings. Sacrifice is uniquely powerful for higher earners because it saves NI as well as income tax.
See Class 1 employee NI for common salaries.
£105,000 a year after tax in 2026/27 is £70,457.40 net (£5,871.45/month). Personal Allowance taper applies. Full income tax, NI and Scotland breakdown for 2026/27.
£115,000 a year after tax in 2026/27 is £74,257.40 net (£6,188.12/month). Personal Allowance taper applies. Full income tax, NI and Scotland breakdown for 2026/27.
£51,000 a year after tax in 2026/27 is £40,137.40 net (£3,344.78/month). Higher-rate tax applies on £730. Full income tax, NI and Scotland breakdown for 2026/27.
Disclaimer: All results are estimates for guidance only and do not constitute financial, tax or legal advice. Always consult a qualified professional.
