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 resident doctor (formerly junior doctor), National Insurance is automatically deducted from your salary. You cannot opt out of NI payments.

2026-27 National Insurance Rates

Weekly Earnings Annual Equivalent NI Rate
Below £242 Below £12,570 No NI
£242-£967 £12,570-£50,270 8% of salary
Over £967 Over £50,270 2% of earnings

Note: The main employee rate is 8%, and the thresholds above are frozen until at least April 2031. As your pay rises, more of it falls above the £12,570 primary threshold, so your NI bill grows even though the rate stays the same.

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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