On your payslip you will see NI (employ)’ers and NI (employ)’ees contributions in the deductions column for each pay period.
National Insurance (NI) is used to pay for: the NHS, Unemployment benefit, Sickness and disability allowances and the state pension.
NI is deducted in a similar way as the tax but the threshold and percentage rate is different.
There are tables for different categories here but most people will fall within category A which is 12% above the Primary Threshold (PT) and up to Upper Earnings Limit (UEL) which for the year 2018-2019 are:
|Primary Threshold (PT)||Upper Earnings Limit (UEL)|
|£162 per week||£892 per week|
|£702 per month||£3,863 per month|
|£8,424 per year||£46,350 per year|
On earnings above the Upper Earnings Limit (UEL) you will pay 2% on NI contributions.