How is UK National Insurance calculated for 2025/26?

Employee NI is calculated weekly: 0% on £0-£242, 8% on £242.01-£967, and 2% over £967.

Does salary sacrifice reduce Income Tax and NI?

Qualifying salary sacrifice reduces taxable pay for Income Tax and typically also reduces employee NI.

Plan 1, Plan 2, Plan 3 (Postgraduate) and Plan 5 are supported with the 2025/26 thresholds and rates.

Let's start with your gross annual income before any deductions.

Annual Income (£)

Your total earnings before any deductions

Your tax code determines how much tax-free income you're entitled to.

Tax Code

Default: 1257L (England, Wales & Northern Ireland). Scotland uses S1257L.

Do you have any salary sacrifice arrangements or other deductions?

Total Salary Sacrifice (£)

Benefits like pension contributions, childcare vouchers, etc.

Frequency

Which student loan plan do you have, if any?

Student Loan Plan

Select your student loan plan if applicable

What are your monthly pension contributions?

Pension Amount

Enter your monthly pension contribution

National Insurance Age

Review your information and calculate your tax.