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UK National Insurance Calculator

Class 1 employee National Insurance at 2025/26 rates.

Inputs

Gross annual salary

Annual NI

$2,594.40

Monthly £216.20

Effective rate

5.77%

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Employee Class 1 NI: 0% up to £12,570 (primary threshold), 8% from £12,570 to £50,270 (upper earnings limit), 2% above.

Are these amounts an exact tax bill?

No. They use verified 2026 IRS/SSA figures but ignore credits, phase-outs and AMT. Use tax software or a CPA to file.

Marginal vs effective rate?

Marginal is the rate on your next dollar. Effective is total tax ÷ taxable income — always lower because earlier brackets fill first.

Standard or itemized?

Take whichever is larger. 2026 standard deduction: Single $16,100 · MFJ $32,200 · HoH $24,150 · MFS $16,100.

How is state tax handled?

Eight states impose no income tax. The rest are approximated at their top rate — see your state's brackets for a precise figure.