UK National Insurance (Class 1 NICs) Employee & Employer Calculator
Calculate employee Class 1 National Insurance contributions (8% between Primary Threshold £12,570 and Upper Earnings Limit £50,270, plus 2% above £50,270) and employer contributions (13.8% above £9,100).
Calculator Inputs
Live Real-TimeTotal Employee Annual National Insurance (NICs)
Monthly Employee NI Deduction (£/mo)
£236.2
Employer Class 1 NI Contribution (13.8%)
£5,368.2
Detailed Calculation Breakdown
Calculation Methodology
Employee NIC = 8% on earnings between £12,570 and £50,270 + 2% on earnings above £50,270. Employer NIC = 13.8% on earnings above Secondary Threshold £9,100.
Important Legal & Educational Disclaimer
Following the latest HMRC budget reductions, the main employee Class 1 NIC rate is 8%.
This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.
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