United Kingdom Social Contributions
Source-backed employee estimate for 2026-04-06 to 2027-04-05. Reference table: England; choose your actual jurisdiction below.
Social contributions
The listed contributions are additional to the main tax schedule. This reference table is for England; the calculation result includes contributions for your actual selection. Some countries include national-insurance premiums in that schedule; see the country assumptions to avoid double counting. Employer payments do not reduce employee take-home pay. Contribution thresholds and rounding use the period specified by the rule.
| Contribution | Rate / bands | Assessment |
|---|---|---|
| Employee National Insurance · category A | 0% from 0; 8% from 1048; 2% from 4189 | Monthly |
| Employer National Insurance · category A | 15% | Monthly; threshold GBP 417 |
Calculation assumptions
- UK resident, age 21 to 64, ordinary NI category A employee throughout the tax year.
- Salary is paid equally across twelve monthly payroll periods. Tax is an annual estimate; NI and loan deductions use monthly thresholds and rounding.
- Standard Personal Allowance only; the selected home nation determines non-savings income-tax rates.
- Any pension entered is a gross employee contribution under a net pay arrangement, not salary sacrifice or relief at source.
- Pension contributions must fit your confirmed available annual allowance including employer contributions; no previous flexible pension access, carry-forward or annual allowance charge is assumed.
- No child benefit, marriage transfer, other income, benefits in kind or nonstandard tax codes.
Coverage & limitations
Coverage: Standard · Rule version: GB-2026-27-v1 · Tax year: 2026-27 · Independent verification: pending.
- Supported ages 21-64 and NI category A only. Other ages and contribution categories require additional rules.
- Annual income-tax estimate for 6 April 2026 to 5 April 2027; payroll tax-code rounding may differ.
- Monthly NI and student-loan deductions assume equal earnings; irregular pay and part-year work are unsupported.
- Only gross net-pay pension contributions are supported, up to £60,000 and gross income up to £200,000 when contributions are entered, assuming sufficient remaining allowance.
- Salary sacrifice, relief at source, pension annual-allowance charges, child benefit charges and government benefits are not included.
- Employer cost excludes workplace pension, Apprenticeship Levy and employer-level Employment Allowance.
- Loan stop notices, remaining balances and multiple undergraduate loans are not modelled. Independent professional review pending.
Official sources
- Employer rates and thresholds 2026-27 - HM Revenue & Customs
- Income tax rates and Personal Allowance - HM Revenue & Customs
- Student and postgraduate loan deduction tables 2026-27 - HM Revenue & Customs
- Tax relief on pension contributions - HM Revenue & Customs
- Pension scheme allowances and limits - HM Revenue & Customs
Source research date: 16 October 2026. This is distinct from independent professional verification. Automated source checks appear in the administration dashboard after the worker runs.