National Insurance Calculator

UK 2026/27, category A company director in office for the full tax year, standard annual earnings-period method. Ordinary employees' pay-period NI may differ. Excludes Employment Allowance, special categories, midyear appointment, multiple jobs and age/category changes. Outputs are unrounded arithmetic values; return-specific and payroll rounding procedures are separate.

UK 2026/27, category A company director in office for the full tax year, standard annual earnings-period method. Ordinary employees' pay-period NI may differ. Excludes Employment Allowance, special categories, midyear appointment, multiple jobs and age/category changes. Outputs are unrounded arithmetic values; return-specific and payroll rounding procedures are separate.

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Result

Enter your values and run the tool to see your result.

How to use this tool

Check the units, enter your values, and run the tool. Results follow the assumptions and method below.

Calculation method

Director employee annual NImin(max(0,(salary)-12570),37700)*0.08+max(0,(salary)-50270)*0.02
Employer annual NImax(0,(salary)-5000)*0.15

References