How much employer National Insurance is paid on my salary?

Employers pay Class 1 secondary NI at 15% on your earnings above the £5,000 secondary threshold in 2026/27. This is paid by the employer and does not reduce your take-home pay.

● 2026/27 · Class 1 · 8% & 2%

National Insurance Calculator

Q: How much National Insurance do I pay on £30,000?

On a £30,000 salary in 2026/27 you pay about £1,394 in Class 1 National Insurance — that is 8% of the £17,430 you earn above the £12,570 threshold.

Work out exactly how much National Insurance comes out of your pay — and how much your employer pays on top. Updated with the 2026/27 thresholds and rates from HMRC.

📇 Employee & employer NI 📅 8% / 2% 2026/27 rates 🧮 Annual, monthly, weekly

Calculate your NI

Class 1 contributions · 2026/27

Annual gross salary

Your National Insurance

£0

£0 per month · £0 per week

Band	Earnings	NI
Below £12,570	£0	£0
Main rate (8%)	£0	£0
Upper rate (2%)	£0	£0
Your NI total		£0
Employer pays (15%)		£0

Employer NI is paid by your employer to HMRC and does not reduce your take-home pay. 2026/27 rates.

National Insurance rates for 2026/27

National Insurance Contributions (NICs) fund the State Pension and certain benefits. As an employee you pay Class 1 contributions, deducted automatically through PAYE. Like Income Tax, NI is charged in slices rather than at a single flat rate.

Threshold	Annual earnings	Employee rate
Primary Threshold	Up to £12,570	0%
Main rate	£12,570 – £50,270	8%
Upper rate	Over £50,270	2%

Your employer separately pays secondary Class 1 NI at 15% on your earnings above the £5,000 secondary threshold. This is a cost to the business, not a deduction from your wages — but it’s why salary sacrifice (which lowers the salary both you and your employer pay NI on) can be so attractive.

Worked example: £32,000 salary

No NI on the first £12,570.
8% on the £19,430 between £12,570 and £32,000 = £1,554.
Nothing in the upper band, as you earn below £50,270.
Your NI: £1,554 a year (about £130 a month).

Meanwhile your employer pays roughly £4,050 in secondary NI on the same salary — money that never appears on your payslip.

Over State Pension age? You stop paying employee National Insurance once you reach State Pension age, even if you keep working — though Income Tax still applies.

National Insurance FAQs

How much National Insurance do I pay on £30,000?

About £1,394 a year in 2026/27 — that’s 8% of the £17,430 you earn above the £12,570 threshold. There’s no NI on the first £12,570.

What are the National Insurance rates for 2026/27?

Employees pay Class 1 NI at 8% on earnings between £12,570 and £50,270, and 2% above £50,270.

How much employer NI is paid on my salary?

Employers pay 15% secondary Class 1 NI on your earnings above the £5,000 secondary threshold in 2026/27. It’s the employer’s cost and doesn’t reduce your take-home pay.

Do I pay NI on a second job?

Each job’s NI is usually calculated separately against its own threshold, so a second job can mean lower overall NI than the same total in one job. Income Tax, however, is assessed across your combined income.