National Insurance · 2025/26
National Insurance on £100,000 (2025/26) — UK Class 1 NI Calculator
On a gross salary of £100,000 in the 2025/26 tax year you paid £4,010.60 in employee Class 1 NI — an effective rate of 4.01%, or about £334.22 per month. Your employer paid an additional £14,250.00 in secondary NI.
Employee NI
£4,010.60
per year (£334.22/month)
Employer NI
£14,250.00
per year (paid by employer)
Band-by-band breakdown (2025/26)
Below Primary Threshold (£12,570)£0
Main band (8% on £37,700.00)£3,016.00
Upper band (2% on £49,730.00)£994.60
Total employee NI£4,010.60
What was different about 2025/26
Employee NI for 2025/26 is unchanged from 2024/25 (8% main, 2% upper). The big shift was on the employer side — the secondary threshold fell to £5,000 and the employer rate rose to 15%, raising the true cost of employment.
Same £100,000 salary across years
How the same gross has been taxed under different NI regimes:
2025/26 (this page)
£4,010.60
4.01% effective
2023/24
£5,518.60
Tap to view →
2024/25
£4,010.60
Tap to view →
Other salaries in 2025/26
FAQs
How much NI did I pay on £100,000 in 2025/26?
Employee Class 1 NI on £100,000 for 2025/26 was £4,010.60 — an effective 4.01% of gross. That is roughly £334.22 per month deducted by your employer through PAYE.
What were the NI rates in 2025/26?
In 2025/26 the employee main rate was 8% on earnings between the Primary Threshold (£12,570) and Upper Earnings Limit (£50,270), then 2% on everything above the UEL.
What was the Primary Threshold in 2025/26?
The Primary Threshold for 2025/26 was £12,570 per year. Below this you paid no employee NI. Earnings between PT and £50,270 were charged at 8%.
What was the Upper Earnings Limit in 2025/26?
The UEL for 2025/26 was £50,270. Earnings above this were charged the lower rate of 2% rather than the main 8% rate.
What did my employer pay on £100,000 in 2025/26?
Employer (secondary) Class 1 NI on £100,000 for 2025/26 was £14,250.00 at a rate of 15% above the secondary threshold of £5,000. This is the additional employment cost on top of your gross salary.
How much would I pay on £100,000 now versus 2025/26?
Comparing the same gross salary across years: 2023/24 = £5,518.60, 2024/25 = £4,010.60; 2025/26 = £4,010.60. The differences reflect rate cuts in January 2024 and April 2024.
Can I still reclaim overpaid NI from 2025/26?
HMRC operates a 4-year overpayment relief window for tax. NI corrections (wrong category, multiple jobs over UEL) typically follow the same window — you can write to HMRC NI Contributions Office citing the year 2025/26 and provide P60s as evidence.
Did the 2025/26 NI rate change mid-year?
No — 2025/26 employee rates have remained stable at 8% main and 2% upper across the full year.
Is NI different for self-employed earners?
Yes. The figures here are Class 1 employee NI (PAYE). Self-employed earners pay Class 4 (in 2025/26, 6% between £12,570 and £50,270, then 2% above). Class 2 was abolished for most self-employed from April 2024.
Where can I see the official 2025/26 rates?
HMRC publishes the National Insurance rates and categories page at gov.uk/national-insurance-rates-letters. Our page derives every figure from the 2025/26 entry in our internal rates table, which mirrors HMRC's published thresholds.
Related
Disclaimer: Class 1 employee NI for standard category A, computed using the 2025/26 Primary Threshold (£12,570) and Upper Earnings Limit (£50,270). Self-employed pay Class 4; company directors annualise differently. Always verify via HMRC personal tax account.