National Insurance calculator — what you actually pay
Employee or self-employed, band by band — plus whether this year earns you a State Pension qualifying year, and the employer NI you never see.
Employee NI in 2025/26 is 8% of earnings between £12,570 and £50,270, then 2% above — £1,794.40 on a £35,000 salary. Your employer separately pays 15% above £5,000 (£4,500.00 on the same salary). Earning over the £6,396 Lower Earnings Limit banks a State Pension qualifying year. NI stops at State Pension age.
- Personal allowance
- £12,570 NI-free (primary threshold)
- Applies in
- Same rates UK-wide (NI is not devolved)
- Calculation
- Per pay period, per job
- 8% between £12,570 and £50,270
- £1,794.40
- 2% above £50,270
- £0.00
Earning £35,000 — above the £6,396 Lower Earnings Limit — makes 2025/26 a qualifying year towards your State Pension, even in ranges where no NI is actually deducted.
PT, UEL, LEL — the three thresholds that matter
The primary threshold (£12,570) is where employee NI starts. The upper earnings limit (£50,270) is where the rate drops from 8% to 2% — yes, NI gets cheaper at the top, which is why marginal deductions above £50,270 are 42% (40% tax + 2% NI) rather than 48%.
The quiet one is the lower earnings limit (£6,396): earn at or above it and the year counts towards your State Pension even in the zone up to £12,570 where you pay nothing at all. That makes a small part-time job disproportionately valuable for your NI record. Unlike income tax, NI is charged per job and per pay period — two half-time jobs can pay less NI than one full-time one.