Calculate your UK National Insurance (NI) contributions for 2025/2026. Supports employees, employers, and self-employed workers, with detailed weekly, monthly, and annual breakdowns.
Each type pays a different class of National Insurance
Your gross annual employment income before deductions
Most employees use Category A. Other letters apply to specific cases.
⚠️ Category C — Over State Pension age. Employees no longer pay employee NI, but employers still pay employer NI as normal.
Rates and thresholds are set by HMRC and apply automatically
Class 1 Employee Rate Main8.00% (2025/26)
On earnings between £12,570 (Primary Threshold) and £50,270 (Upper Earnings Limit) | Above UEL: 2%
Class 1 Employer Rate Secondary15.00% (2025/26)
On all earnings above £5,000 (Secondary Threshold) | No upper limit
Class 4 Self-Employed Rate Profits6.00% (2025/26)
On profits between £12,570 and £50,270 | Above that: 2%
ℹ️ This calculator uses 2025/2026 NI rates and thresholds. Employer NI has no upper earnings limit. Self-employed Class 2 is voluntary from April 2024 onward and not included in the total below.
Total National Insurance
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Monthly NI
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Weekly NI
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🏦 NI at Main Rate--
✨ NI Above Upper Limit--
📅 Net Pay After NI (annual)--
📊 Effective NI Rate--
Income vs Upper Earnings Limit (£50,270)
£0UEL £50,270
📊 Detailed NI Breakdown
Gross Annual Income
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NI-Free Allowance (below threshold)
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Earnings in Main Band
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NI at Main Rate (8%)
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Earnings Above Upper Limit
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NI Above Upper Limit (2%)
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Your Total NI
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🏢 Employer NI Cost Summary
Secondary Threshold
£5,000
Earnings Above Threshold
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Total Employer NI Cost
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💡 Eligible small employers may reduce this using the Employment Allowance (up to £10,500/year), which is not applied automatically here.
💼 Self-Employed NI Summary
Class 4 NI (on profits)
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Voluntary Class 2 (if opted in)
£179.40/year
Total Class 4 NI Due
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💡 Class 2 NI is voluntary from April 2024 for most self-employed people but can be paid to protect State Pension and benefit entitlement (£3.45/week, £179.40/year).
📈 Pay Period Breakdown
Monthly NI
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Weekly NI
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Daily NI (5-day week)
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How UK National Insurance Contributions Are Calculated
National Insurance (NI) is a UK payroll contribution that funds the State Pension and various state benefits. Like income tax, NI is calculated in bands — different portions of your earnings are taxed at different rates depending on which "class" of NI applies to you.
📋 2025/2026 National Insurance Rates at a Glance
Class
Who Pays
Threshold
Main Rate
Above UEL / No Limit
Class 1
Employee
£12,570 – £50,270
8.00%
2.00% above £50,270
Class 1
Employer (Secondary)
Above £5,000
15.00%
15.00% (no upper limit)
Class 4
Self-Employed
£12,570 – £50,270
6.00%
2.00% above £50,270
Class 2
Self-Employed (voluntary)
N/A
£3.45/week flat
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🔑 Key National Insurance Terms Explained
Primary Threshold (£12,570): The point at which employees start paying NI — matched to the income tax personal allowance.
Upper Earnings Limit / UEL (£50,270): Above this, the employee NI rate drops from 8% to 2%, since NI is designed to fund contributory benefits rather than act as a pure income tax.
Secondary Threshold (£5,000): The point at which employers start paying NI on an employee's earnings — lower than the employee threshold, and with no upper rate reduction.
Class 4 (Self-Employed): Charged on annual trading profits, with the same threshold structure as employee NI but at lower rates (6% / 2% instead of 8% / 2%).
💡 Example: £35,000 Salary (Employee)
1. Gross Salary: £35,000
2. NI-Free Allowance: £12,570
3. Earnings in Main Band: £35,000 − £12,570 = £22,430
4. NI at 8%: £22,430 × 8% = £1,794.40
5. Earnings Above £50,270: £0 (salary is below the UEL)
6. Total Employee NI: £1,794.40/year (≈£149.53/month)
The employer would separately pay 15% on earnings above £5,000: (£35,000 − £5,000) × 15% = £4,500/year, on top of the employee's deduction.
⚠️ Important Notes
— NI thresholds and personal income tax thresholds are separate — always calculate them independently.
— Workers over State Pension age stop paying employee/self-employed NI, but employers still pay employer NI.
— Class 2 NI became voluntary for most self-employed people from April 2024, though paying it can protect State Pension entitlement.
— Small employers may qualify for the Employment Allowance, reducing employer NI liability by up to £10,500/year.
— For official calculations, use the HMRC National Insurance guidance.
Frequently Asked Questions
National Insurance (NI) is a UK payroll deduction that funds state benefits including the State Pension, Jobseeker's Allowance, and Maternity Allowance. Employees, employers, and self-employed workers all pay different classes of NI depending on their earnings and employment status.
Employees pay 0% on earnings up to the Primary Threshold of £12,570 a year, 8% on earnings between £12,570 and £50,270 (the Upper Earnings Limit), and 2% on earnings above £50,270.
Employers pay Class 1 Secondary NI at 15% on each employee's earnings above the Secondary Threshold of £5,000 a year, with no upper limit. Many small employers can reduce this using the Employment Allowance, worth up to £10,500 per year.
Self-employed workers pay Class 4 NI at 6% on profits between £12,570 and £50,270, and 2% above that. Class 2 NI is no longer compulsory for most self-employed people from April 2024, though voluntary Class 2 contributions (£3.45/week) can still protect State Pension entitlement.
No. Once you reach State Pension age, you stop paying employee or self-employed Class 4 National Insurance, even if you continue working. Employers, however, still pay employer NI on your earnings regardless of your age.
No. Income Tax and National Insurance are calculated separately, using different thresholds and rates, and both are usually deducted from your pay under PAYE. NI specifically builds entitlement to contributory benefits like the State Pension, while Income Tax has no such link.
⚠️ Disclaimer: This calculator provides estimates based on 2025/2026 National Insurance rates and thresholds. Actual deductions may vary due to NI category letter, multiple employments, contracted-out pensions (historic), or director's NI rules. For official calculations, consult HMRC National Insurance guidance or a certified payroll professional.