About the UK National Insurance Calculator
This National Insurance calculator shows how much NI you pay on a UK salary, on self-employed profits, or on both. For employees it also shows the employer’s National Insurance on your pay, which is part of the real cost of employing you but never appears on your payslip.
Use it to check a payslip, compare a job offer, budget as a sole trader, or see the difference between being employed and self-employed. Enter annual figures; the calculator works out yearly and monthly amounts and your effective NI rate.
Rates are for the 2026/27 tax year (thresholds frozen): employees pay Class 1 NI of 8% on earnings between £12,570 and £50,270 and 2% above; the self-employed pay Class 4 NI of 6% on profits between £12,570 and £50,270 and 2% above; employers pay 15% on earnings above £5,000 (£96 a week). Class 2 contributions are no longer compulsory. People over State Pension age stop paying employee and Class 4 NI. Employee NI is actually worked out per pay period, so annual results can differ slightly if pay varies month to month.
With the default inputs, the your national insurance (yearly) is £2,594.40. Change any value above to recalculate instantly.
How to use the uk national insurance calculator
- 1Choose whether you are employed, self-employed or both.
- 2Enter your annual gross salary and/or self-employed profit.
- 3Tick the box if you are over State Pension age.
- 4Read your yearly and monthly NI, plus the employer NI on your salary.
Formula and method
Employee Class 1 NI is 8% of earnings between the primary threshold (£12,570) and the upper earnings limit (£50,270), plus 2% of anything above. Self-employed Class 4 NI uses the same limits at 6% and 2%. Negative bands count as zero. Employer Class 1 NI is 15% of earnings above the £5,000 secondary threshold; the Employment Allowance can reduce this for small employers but is not applied here.
The calculator uses annual thresholds. Payroll actually applies weekly or monthly thresholds (for example £1,048 a month), so results match a steady monthly salary exactly but can differ when pay fluctuates or includes bonuses.
- S
- Annual gross salary
- P
- Annual taxable self-employed profit
Worked examples
Employee earning £45,000
£45,000 − £12,570 = £32,430 is charged at 8%, giving £2,594.40 a year (£216.20 a month). The employer pays 15% of £40,000 = £6,000 on top.
Employee earning £70,000
The main band of £37,700 costs £3,016 at 8%, and the £19,730 above £50,270 costs £394.60 at 2%, totalling £3,410.60. Employer NI is 15% of £65,000 = £9,750.
Sole trader with £40,000 profit
Class 4 NI is 6% of £40,000 − £12,570 = £27,430, which is £1,645.80. There is no employer NI for the self-employed.
Employed and self-employed
Class 1 on the salary is 8% of £17,430 = £1,394.40. Class 4 on profits is 6% of £7,430 = £445.80, because each has its own £12,570 threshold. Total NI is £1,840.20.
Frequently asked questions
What are the National Insurance rates for 2026/27?+
Employees pay 8% on earnings between £12,570 and £50,270 and 2% above. Self-employed people pay Class 4 at 6% and 2% on the same profit bands. Employers pay 15% above £5,000 a year.
Do self-employed people still pay Class 2 NI?+
Not compulsorily. Since April 2024, self-employed people with profits above the small profits threshold get Class 2 credits without paying. Those with profits below the £7,105 small profits threshold (2026/27) can pay voluntary Class 2 at £3.65 a week to protect their State Pension.
Do you pay National Insurance after State Pension age?+
No employee Class 1 NI is due once you reach State Pension age, and Class 4 stops from the start of the next tax year. Employers still pay employer NI on your earnings.
How much NI do I need for a full State Pension?+
You normally need 35 qualifying years of National Insurance contributions or credits for the full new State Pension, and at least 10 years to get any State Pension.
Why is my payslip NI different from this calculator?+
Payroll calculates NI for each pay period separately, not annually. A bonus month or irregular pay can mean more or less NI than the annual calculation. Directors are usually calculated on an annual basis.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.