Formula
Category A employee NI is 8% between the primary threshold and upper earnings limit, then 2% above it.
UK localized calculator
UK National Insurance Calculator
Calculate employee Class 1 National Insurance for category A using 2026/27 thresholds.
Main result
Calculating GOV.UK National Insurance rates 2026/27.계산 기준과 공식 출처
Calculation basis date: 15 May 2026. Uses simplified Category A employee National Insurance thresholds.
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Formula and interpretation
How to read it
Category letters other than A have different rates. This page is for standard employee Category A estimates.
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