Take-home pay guide · 2026/27
How much is employee National Insurance in 2026/27?
For 6 April 2026 to 5 April 2027, standard category A employee Class 1 National Insurance is 8% between the primary threshold and the upper earnings limit, then 2% on earnings above that limit.
| Rate | Weekly earnings | Monthly earnings |
|---|---|---|
| 0% | Up to £242 | Up to £1,048 |
| 8% | Over £242 to £967 | Over £1,048 to £4,189 |
| 2% | Over £967 | Over £4,189 |
Worked example on £3,000 a month
If all £3,000 counts for National Insurance and you are in category A, subtract the £1,048 monthly threshold. Applying 8% to £1,952 gives £156.16 in employee National Insurance. Income Tax is calculated separately.
Why can it vary between payslips?
For most employees, National Insurance is calculated separately each pay period. A bonus or overtime can raise the contribution for that period. Your category letter also affects the result. Select your actual pay frequency in the take-home pay calculator to apply the corresponding thresholds.
Official guidance · HMRC payroll rates and thresholds