Enter gross pay for the selected pay frequency.
Most employees are Category A (standard).
Simplified estimate using 2025/26 thresholds and rates for standard employees.
Employee NIC Calculator
Employee NI Calculator
Estimate employee National Insurance (Class 1) deductions (2025/26).
Tax year: 2025/26
Inputs
v1 SH Calculator
Results
Annual gross: £0.00
Employee NI (annual)
£0.00
Estimated primary Class 1 NI
Take-home after NI (annual)
£0.00
Gross − Employee NI
Per-period breakdown (tap to open)
Employee NI (per period)£0.00
Take-home after NI (per period)£0.00
How it’s calculated (tap to open)
Primary Threshold (annual)£0.00
Upper Earnings Limit (annual)£0.00
Main rate (PT → UEL)8%
Additional rate (over UEL)2%
Heads up: Simplified estimator. Does not account for NI category letters (e.g. under-21, state pension age, deferment), salary sacrifice, etc.