National Insurance · 2025/26
National Insurance on £35,000 UK
On £35,000 a year you pay £1,794.40 in employee Class 1 NI for 2025/26 — an effective rate of 5.13%. Your employer pays an additional £4,500.00.
Employee NI
£1,794.40
per year (deducted from pay)
Employer NI
£4,500.00
per year (paid by employer)
Band-by-Band Breakdown
Below Primary Threshold (£12,570)£0
Main band (8% on £22,430.00)£1,794.40
Upper band (2% on £0.00)£0.00
Total employee NI£1,794.40
Customise (add tax, student loan, pension)
This page shows NI only. For full take-home pay including Income Tax, see the take-home pay page for £35,000.
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FAQs
How much NI on £35,000?
Employee Class 1 NI on £35,000 for 2025/26 is £1,794.40 — an effective 5.13%. NI is 8% between £12,570 and £50,270, then 2% above £50,270.
What does my employer pay on £35,000?
Employer NI on £35,000 is £4,500.00 — 15% of earnings above £5,000 (April 2025+). This is the total employment cost on top of your gross salary.
Has NI changed in 2025/26?
Employee NI rates are unchanged from 2024/25 (8% main, 2% upper). Thresholds remain frozen until 2028. The big change is employer NI: rate 15%, secondary threshold at £5,000.
Related
Disclaimer: Class 1 employee NI for standard category A. Self-employed pay Class 4 (rates differ); company directors annualise differently. Always verify via HMRC personal tax account.