UK National Insurance Calculator 2022-23
Calculate Class 1, Class 2, and Class 4 National Insurance contributions
👔 Employment Status
💰 Income Information
⚙️ Options
💷 NI Summary
Enter your details and calculate
Detailed NI Breakdown
2022-23 National Insurance Rates & Thresholds
👔 Class 1 (Employees)
🏢 Employer NI
Employer pays 13.8% on earnings above £175/week
💼 Self-Employed NI
Understanding National Insurance (2022-23)
💼 What is National Insurance?
National Insurance is a system of contributions paid by workers and employers in the UK. It funds the state pension, NHS, unemployment benefits, and other social security benefits.
👔 Class 1 (Employees)
- Paid by employees and employers on earnings above thresholds
- Employee pays 13.25% between PT (£190/wk) and UEL (£967/wk), then 3.25% above
- Employer pays 13.8% on earnings above Secondary Threshold (£175/wk)
- Deducted automatically through PAYE
💼 Class 2 & 4 (Self-Employed)
- Class 2: Flat rate of £3.15 per week
- Class 4: 9% on profits between Lower Profits Limit and Upper Earnings Limit, then 2% above
- Paid through Self Assessment tax return
Disclaimer: This calculator provides estimates based on 2022-23 National Insurance rates and thresholds. Actual contributions may vary based on your specific circumstances. For complex situations or detailed advice, consult with HMRC or a qualified advisor.