What is the employee Class 1 NIC rate?

Following recent budget cuts, employees pay 8% National Insurance on earnings between the Primary Threshold (£12,570) and the Upper Earnings Limit (£50,270).

How much National Insurance do employers pay?

Employers pay Class 1 Secondary National Insurance of 13.8% on earnings above the Secondary Threshold of £9,100 per employee.

Regno UnitoNational Insurance Contributions (Class 1 NICs)Finanza

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).

Imposte e Tasse Stipendi e Salari Buste Paga e Trattenute

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Gross Annual Salary (£)

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Risultato CalcolatoNational 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

Dettaglio del Calcolo

Earnings taxed at 8%

£35,430

Earnings taxed at 2%

£0

Total Employee NIC

£2,834.4

Employer Cost

£5,368.2

Metodologia di Calcolo

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.

Disclaimer Legale e Informativo

Following the latest HMRC budget reductions, the main employee Class 1 NIC rate is 8%.

Questo calcolatore è progettato solo a scopo educativo e informativo. I risultati non costituiscono una consulenza finanziaria o legale vincolante.

Domande Frequenti

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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UK National Insurance (Class 1 NICs) Employee & Employer Calculator

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Dettaglio del Calcolo

Metodologia di Calcolo

Disclaimer Legale e Informativo

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