UK National Insurance Calculator 2025-26
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
2025-26 National Insurance Rates & Thresholds
👔 Class 1 (Employees)
🏢 Employer NI
Employer pays 15% on earnings above £5,000
💼 Self-Employed NI
Understanding National Insurance
💼 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 8% between £12,570 and £50,270, then 2% above
- Employer pays 15% on earnings above £5,000
- Deducted automatically through PAYE
💼 Class 2 & 4 (Self-Employed)
- Class 2: Voluntary flat rate of £3.50 per week
- Class 4: 6% on profits between £12,570 and £50,270, then 2% above
- Paid through Self Assessment tax return
- Class 2 provides access to certain benefits
🏢 Employer Responsibilities
- Must pay employer NI on employee earnings above £5,000
- Can claim Employment Allowance up to £5,000 per year
- Different rates may apply for apprentices and under-21s
- Must register for PAYE if paying above thresholds
💡 Important Notes
- NI contributions count towards state pension and benefits
- Different rules apply to company directors
- Salary sacrifice can reduce NI liability
- Some benefits in kind are subject to Class 1A NI
Disclaimer: This calculator provides estimates based on 2025-26 National Insurance rates and thresholds. Actual contributions may vary based on your specific circumstances, employment status, and other factors. For complex situations or detailed advice, consult with HMRC or a qualified advisor. Rates and thresholds are subject to change.