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PAYE & National Insurance Calculator 2026/27

See how much PAYE tax and National Insurance comes off each pay packet, and what employing someone costs including employer's National Insurance.

Estimates for information only, using 2026/27 rates for England, Wales and Northern Ireland unless stated. Not financial or tax advice; check your own situation with HMRC or a qualified adviser.

How it works

Employees pay Class 1 National Insurance at 8% on earnings between Β£12,570 and Β£50,270 a year (Β£1,048 to Β£4,189 a month), and 2% above that.

Employers pay 15% National Insurance on earnings above Β£5,000 a year. Many small businesses can claim the Β£10,500 Employment Allowance to reduce their bill.

This calculator works on the annual figures and divides by 12 or 52, which matches payroll for a regular, steady salary.

Frequently asked questions

What is the employer NI rate for 2026/27?+

15% on earnings above the Β£5,000 secondary threshold.

What is the NI threshold per month?+

Employees start paying NI on earnings above Β£1,048 a month (Β£242 a week).

Does the Employment Allowance apply to every business?+

Most employers can claim it, but not if a director is the only employee paid above the secondary threshold.