National Insurance calculator UK 2026/27
Your National Insurance
£2,194.40
That is £182.87 a month. You pay 5.5% of your salary in National Insurance, and the next £1 you earn costs 8p.
Your employer pays another £5,250.00 a year on top of your salary. See your take-home pay →
Your National Insurance, band by band
| Band | Rate | Pay in band | NI |
|---|---|---|---|
| Up to the primary threshold | 0% | £12,570.00 | £0.00 |
| Main rate | 8% | £27,430.00 | £2,194.40 |
| Above the upper earnings limit | 2% | £0.00 | £0.00 |
| Total | £40,000.00 | £2,194.40 | |
| Employer National Insurance | 15% | £35,000.00 | £5,250.00 |
Rates for 2026/27 (England, Wales, NI)
| Personal allowance | £0 to £12,570 | 0% |
| Basic rate | £12,571 to £50,270 | 20% |
| Higher rate | £50,271 to £125,140 | 40% |
| Additional rate | over £125,140 | 45% |
| Employee NI | £12,570 to £50,270 / above | 8% / 2% |
| Employer NI | over £5,000 | 15% |
Quick answers
How much National Insurance do I pay on £40,000?
£2,194.40 a year, or £182.87 a month: 8% of your pay between £12,570 and £50,270. Above £50,270 the rate drops to 2%.
Do I pay National Insurance after State Pension age?
No. Employees stop paying National Insurance once they reach State Pension age; income tax carries on.
How much does my employer pay?
15% of your pay above £5,000: £5,250.00 a year on a £40,000 salary. It is not taken from your pay.
Source: HMRC rates and thresholds for employers 2026 to 2027. Checked 31 Oct 2026.