🇬🇧 National Insurance: Calculator

Estimate your UK National Insurance contributions for 2026/27.

£
ANNUAL NATIONAL INSURANCE
£0
Class 1 employee rate
Monthly NI
£0
Effective Rate
0%

How National Insurance Is Calculated

National Insurance (NI) is a UK payroll contribution that funds state benefits and the State Pension. Employees pay Class 1 contributions through PAYE, while self-employed workers pay Class 4 contributions on their profits — both use the same income thresholds but different rates.

No NI below £12,570 (Primary Threshold / Lower Profits Limit)
Employee (Class 1): 8% between £12,570 and £50,270, then 2% above
Self-Employed (Class 4): 6% between £12,570 and £50,270, then 2% above

Employee vs. Self-Employed Rates

Employees currently pay a higher main NI rate (8%) than self-employed workers (6%) on earnings between the two thresholds, though self-employed workers also pay a small flat-rate Class 2 contribution in some cases (not included in this calculator, as most self-employed people with profits above the small profits threshold no longer pay it).

NI vs. Income Tax

National Insurance is calculated separately from Income Tax and uses different thresholds and rates — this calculator only computes NI. Use the PAYE / Take-Home Pay Calculator to see your combined Income Tax and NI deductions together.

📎 Related Tools: PAYE / Take-Home Pay Calculator Income Tax Calculator Salary Calculator Freelancer Tax Calculator

❓ Frequently Asked Questions

What's the current National Insurance rate for employees?
For 2026/27, employees pay 8% Class 1 National Insurance on earnings between the Primary Threshold (£12,570/year) and the Upper Earnings Limit (£50,270/year), then 2% on earnings above that.
How is self-employed National Insurance different?
Self-employed workers pay Class 4 National Insurance at 6% (rather than 8%) on profits between £12,570 and £50,270, then 2% above £50,270 — the same thresholds as employees, but a lower main rate.
Is National Insurance the same as Income Tax?
No. They're calculated separately using different rates and rules, though both are usually deducted from your pay automatically through PAYE if you're employed. Self-employed people pay both through Self Assessment.
Do I pay National Insurance on all my income?
No. There's no NI on the first £12,570 of income (the Primary Threshold), matching the Income Tax Personal Allowance, though the two systems are administered separately.
What is Class 2 National Insurance?
Class 2 is a smaller flat-rate contribution some self-employed people with profits below the Small Profits Threshold can pay voluntarily to protect their State Pension record. Most self-employed people above that threshold get Class 2 treated as paid automatically without an extra charge, so it's not included in this Class 4 calculator.

🏆 About This Tool — Accuracy & Trust

🔒 Data Privacy: All calculations run entirely within your browser using JavaScript. Nothing you enter here is ever transmitted to our servers, stored, sold, or shared.

📐 Accuracy Note: This tool uses standard, widely published formulas and guidelines. Results are estimates for informational purposes; for financial, medical, or engineering decisions, consult a licensed professional.

📅 Last Updated: September 2026.