UKUnited KingdomNational Insurance Contributions (Class 1 NICs)Finance & Salary

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

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Calculated ResultNational Insurance Contributions (Class 1 NICs)

Total Employee Annual National Insurance (NICs)

£2,834.4

Monthly Employee NI Deduction (£/mo)

£236.2

Employer Class 1 NI Contribution (13.8%)

£5,368.2

Detailed Calculation Breakdown

Earnings taxed at 8%
£35,430
Earnings taxed at 2%
£0
Total Employee NIC
£2,834.4
Employer Cost
£5,368.2

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.

Frequently Asked Questions

The Upper Earnings Limit is £50,270 per year (£967 per week). Salary earned above this threshold is taxed at a reduced 2% rate.
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