National Insurance on weekly and monthly pay

If you are a category A employee paid £2,000 a month in 2026/27, your National Insurance is £76.16: nothing on the first £1,048, then 8% of the remaining £952. The same sums work for weekly pay with the weekly thresholds. This page gives the thresholds for each pay frequency so you can check the NI line on your payslip.

Thresholds per week, month and year

Threshold	Week	Month	Year
Lower earnings limit	£129	£559	£6,708
Primary threshold	£242	£1,048	£12,570
Upper earnings limit	£967	£4,189	£50,270
Secondary threshold (employer)	£96	£417	£5,000

Employee category A pays 0% from the lower earnings limit to the primary threshold, 8% from the primary threshold to the upper earnings limit, and 2% above that. Employers pay 15% above the secondary threshold. The different category letters are in National Insurance letters.

What each threshold does

Below the lower earnings limit you pay nothing. Between the lower earnings limit and the primary threshold you pay nothing, but GOV.UK says your contributions are treated as paid, which protects your National Insurance record. You start paying at the primary threshold. The upper earnings limit is where the rate falls from 8% to 2%.

Worked examples

GOV.UK’s own weekly example is a category A employee earning £1,000: nothing on the first £242, 8% (£58) on pay up to £967, and 2% (£0.66) on the £33 above it, giving £58.66.

Monthly equivalents, using the monthly thresholds:

Monthly pay	NI worked out	Total
£1,000	Below the primary threshold	£0
£2,000	8% of (£2,000 minus £1,048)	£76.16
£3,000	8% of (£3,000 minus £1,048)	£156.16
£4,500	8% of £3,141, plus 2% of £311	£257.50

The £4,500 line is £251.28 at 8% on pay between £1,048 and £4,189, plus £6.22 at 2% on the £311 above £4,189. Your own figures will differ if your code or category letter is different, or if you pay into a salary sacrifice arrangement, which lowers the pay NI is charged on. See salary sacrifice.

Why a busy month changes the figure

NI is charged on what you earn in each pay period. A month with extra shifts, overtime or a one-off payment pushes more of your pay above the primary threshold or the upper earnings limit for that month. Because the thresholds are listed per week and per month, the calculation is done period by period.

That works in both directions. Take two months paid £6,000 and £2,000 against two months of £4,000. The uneven pair comes to £287.50 plus £76.16, which is £363.66, while the even pair costs £236.16 twice, which is £472.32. The first month in the uneven pair crosses the upper earnings limit, so part of that pay is charged at 2%. It comes from the period-by-period calculation, and your employer sets the pay dates.

Not everyone is category A

The thresholds above apply to every category, but the rates differ. Category B (a reduced rate for some married women and widows) pays 1.85% between the primary threshold and the upper earnings limit. Category C, for employees over State Pension age, pays no employee NI, although the employer still pays 15% above £96 a week. Category M, for employees under 21, means the employer pays nothing up to £967 a week or £4,189 a month. The full list is in National Insurance category letters. If the letter on your payslip looks wrong, ask payroll to check it.

Where to check

Your payslip shows NI paid in the period and the year to date. How to read your payslip explains each line. For a full picture of what you pay and why, see National Insurance explained, and for what is left of your pay, use the take-home pay calculator. Employer rates are in employer National Insurance.