National Insurance

National Insurance (NI) is a "compulsory tax paid by employees and their employers" in the UK. Your payments determine your eligibility for state benefits like the State Pension and Jobseeker's Allowance.

As an NHS junior doctor, National Insurance is automatically deducted from your salary. You cannot opt out of NI payments.

2025-26 National Insurance Rates

Weekly Earnings Annual Equivalent NI Rate
Below £242 Below £12,584 No NI
£242-£967 £12,584-£50,284 8% of salary
Over £967 Over £50,284 2% of earnings

Note: These are the updated 2025-26 rates. The main employee rate was reduced from 12% to 8% following recent government changes.

Checking Your NI Record

You can check your National Insurance record through your HMRC online account. This shows you:

  • How many years of contributions you have
  • Any gaps in your record
  • Your current State Pension forecast

Voluntary Contributions

If you have gaps in your National Insurance record, you may be able to pay voluntary contributions to maintain your eligibility for the State Pension and other benefits.

This is particularly relevant if you've had career breaks or periods of low earnings.

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