UK National Insurance Calculator
Class 1 employee National Insurance at 2025/26 rates.
Inputs
How it works
Employee Class 1 NI: 0% up to £12,570 (primary threshold), 8% from £12,570 to £50,270 (upper earnings limit), 2% above.
Frequently asked questions
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.
Related calculators
View all tax →Results are estimates for educational purposes only and are not financial advice. Verify with a qualified professional before making decisions.
Last updated January 1970