United Kingdom National Insurance Calculator
See how much National Insurance comes out of your pay or self‑employed profits for the 2026‑27 tax year. Enter your earnings to get an instant estimate using current HMRC rates — Class 1 at 8% and 2%, or Class 4 at 6% and 2% — with your estimated take‑home pay alongside.
Add Your Earnings
Enter your annual salary or profits, then adjust for any salary‑sacrifice pension or State Pension age.
Enter Transaction
Start by entering your crypto transaction.
Review the Breakdown
See your annual, monthly and weekly NI, the band‑by‑band breakdown, and your estimated take‑home pay.
UK National Insurance Calculator
2026–27 HMRC rates · Class 1 & Class 4 contributions
Contribution Summary
CLASS 1How your National Insurance is worked out
NI is charged in bands above the Primary Threshold. The portion of earnings in each band is charged at that band's rate. Source: GOV.UK National Insurance rates ↗
| Band | Rate | Earnings in Band | NI on Band |
|---|
National Insurance by pay period
Your estimated NI split across the year, and how the NI bill changes at different earnings levels. NI is calculated annually but deducted each pay period for employees. Source: GOV.UK National Insurance ↗
| Salary | Annual NI | Income Tax | Take-home |
|---|
2026–27 National Insurance bands
Earnings are charged at the rate for each band they fall into. Source: GOV.UK rates & thresholds 2026–27 ↗
| Band | Rate | Position |
|---|
Employed vs self-employed NI
National Insurance on the same income differs by status. Employees pay Class 1 (8% / 2%); the self-employed pay Class 4 (6% / 2%) on profits, with Class 2 generally treated as paid above the Small Profits Threshold. Source: GOV.UK self-employed NI ↗
How National Insurance Works in the UK
A reference guide to HMRC's National Insurance system — the rates and thresholds, who pays what, how employees and the self-employed compare, and worked examples. All figures verified against official GOV.UK guidance.
The UK National Insurance Landscape
National Insurance is a contribution paid on earnings from work and on self-employed profits. It is one of the largest sources of UK government revenue and is what builds an individual's entitlement to the State Pension and certain other contributory benefits. It is administered by HMRC and applies across the whole of the UK, unlike income tax, where Scotland sets its own bands.
For 2026–27, the main employee rate is 8% on earnings between GBP 12,570 and GBP 50,270, with 2% on earnings above that. The self-employed pay Class 4 at 6% on profits in the same band, then 2%. The Primary Threshold and Upper Earnings Limit are frozen at their current levels until April 2028, so pay rises gradually pull a larger share of earnings into the charging bands — an effect often called fiscal drag.
National Insurance in Common Situations
How NI generally applies in everyday cases. Treatment can vary with individual circumstances — these are general descriptions only.
Employees
Class 1 NI is deducted from pay through PAYE: 8% on earnings between GBP 12,570 and GBP 50,270, then 2% above. Each job is assessed separately, so two jobs can each charge 8% even if combined earnings pass GBP 50,270.
Self-employed
Class 4 NI is charged on profits at 6% between GBP 12,570 and GBP 50,270, then 2%, and is paid through Self Assessment. Class 2 is treated as paid (no charge) where profits exceed the Small Profits Threshold of GBP 7,105.
Company directors
Directors are treated as employees and pay Class 1 NI on salary using an annual earnings period — not on dividends. The company also pays employer NI on salary above the Secondary Threshold of GBP 5,000.
Over State Pension age
Once you reach State Pension age you stop paying NI on earnings, even if you keep working. Income tax can still apply, and an employer may still pay their secondary Class 1 NI on your wages.
Key National Insurance Comparisons
How the classes differ — and why your employment status changes the contribution you pay.
Employee vs Self-employed
| Factor | Employee (Class 1) | Self-employed (Class 4) |
|---|---|---|
| Main rate | 8% (GBP 12,570 – GBP 50,270) | 6% (GBP 12,570 – GBP 50,270) |
| Upper rate | 2% above GBP 50,270 | 2% above GBP 50,270 |
| Charged on | Earnings each pay period | Annual profits via Self Assessment |
| Flat-rate element | None | Class 2 treated as paid above GBP 7,105 |
| Employer contribution | Employer pays 15% on top | None |
The National Insurance Classes
| Class | Who pays | 2026–27 basis |
|---|---|---|
| Class 1 | Employees (and employers) | 8% / 2% employee; 15% employer above GBP 5,000 |
| Class 1A / 1B | Employers | 15% on benefits in kind and PAYE settlements |
| Class 2 | Self-employed (voluntary) | GBP 3.50/week; treated as paid above GBP 7,105 profits |
| Class 3 | Voluntary | Used to fill gaps in your NI record |
| Class 4 | Self-employed | 6% / 2% on profits via Self Assessment |
National Insurance vs Income Tax
| Feature | National Insurance | Income Tax (rest of UK) |
|---|---|---|
| Charged on | Earnings & self-employed profits only | Most income, including pensions & rent |
| Tax-free band | Up to GBP 12,570 (Primary Threshold) | Up to GBP 12,570 (Personal Allowance) |
| Main rate | 8% (employee) | 20% basic rate |
| Higher band | Drops to 2% above GBP 50,270 | Rises to 40% above GBP 50,270 |
| At State Pension age | Stops | Still applies |
Worked Examples
Illustrative scenarios showing how the 2026–27 rules apply in practice. Figures are examples only and do not reflect any individual's circumstances.
UK National Insurance Snapshot
Visual breakdown by salary, marginal rate, status, and where your pay goes
HMRC rates · 2026–27 tax yearNI Analysis
By salary, marginal rate, and recent rate cuts
Employee vs Self-employed
Annual NI on the same income (Class 1 vs Class 4)
Where a GBP 50,000 Salary Goes
Take-home, income tax and NI (rest-of-UK employee)
Effective NI Rate by Salary
NI as a share of total earnings — note the peak then decline
| Salary | Annual NI | Monthly NI | Effective NI | Income Tax | Take-home |
|---|
UK National Insurance News & Updates
Recent HMRC, HM Treasury, UK Parliament and DWP announcements affecting National Insurance — sourced from official government channels.
NI Rates & Thresholds Confirmed for 2026–27
HMRC's rates and thresholds for 2026–27 keep employee and employer National Insurance rates and most thresholds unchanged from 2025–26, with a small increase to the Lower Earnings Limit.
Key Figures
- Employee (Class 1): 8% between GBP 12,570 and GBP 50,270, then 2% above
- Self-employed (Class 4): 6% between GBP 12,570 and GBP 50,270, then 2% above
- Employer (Class 1): 15% above the Secondary Threshold of GBP 5,000
- Lower Earnings Limit raised to GBP 6,708 (GBP 129/week), up from GBP 6,500
- Employment Allowance remains at GBP 10,500
Impact
Take-home pay for employees is broadly unchanged year-on-year; the LEL rise affects benefit qualification, not the NI charged.
What to Watch
Frozen thresholds mean pay rises can pull more earnings into the 8% band over time (fiscal drag).
State Pension Rises Under the Triple Lock
The new and basic State Pension increased from April 2026 under the triple lock, reflecting average earnings growth. National Insurance contributions are what build entitlement to this pension.
Key Changes
- The full new State Pension rose to around GBP 241.30 a week (about GBP 12,548 a year)
- The increase reflects average earnings growth of 4.8% under the triple lock
- Around 35 qualifying NI years are typically needed for the full new State Pension
- At least 10 qualifying years are needed to receive any new State Pension
Impact
Maintaining a complete NI record directly affects the State Pension amount you can receive.
What to Watch
Check your NI record and a State Pension forecast to spot any gaps in qualifying years.
Small Profits Threshold Rises for the Self-employed
For 2026–27, the Small Profits Threshold increased — the point above which self-employed Class 2 National Insurance is treated as paid without a charge.
Key Changes
- Small Profits Threshold rose to GBP 7,105 for 2026–27 (from GBP 6,845)
- Profits at or above this level give a qualifying year with no Class 2 charge
- Class 4 NI remains 6% on profits between GBP 12,570 and GBP 50,270, then 2% above
- Voluntary Class 2 stays at GBP 3.50 a week for those below the threshold
Impact
Most self-employed people pay no separate Class 2 charge but still build State Pension entitlement.
What to Watch
If profits fall below GBP 7,105, consider voluntary Class 2 to protect your NI record.
NI on Salary-Sacrifice Pensions Bill Progresses
The National Insurance Contributions (Employer Pensions Contributions) Bill, introduced in December 2025, would charge NI on salary-sacrificed pension contributions above GBP 2,000 a year from April 2029, and continued its passage through Parliament in March 2026.
Key Changes
- From 6 April 2029, salary-sacrificed pension contributions above GBP 2,000 a year would be subject to both employee and employer NI
- The first GBP 2,000 of salary sacrifice each year would remain NI-free
- Ordinary (non-sacrifice) employer pension contributions remain exempt from NI
- Income tax relief on pension contributions is unaffected
Impact
From 2029, higher contributors via salary sacrifice could see slightly lower take-home pay; employers face higher costs.
What to Watch
The change is several years away — follow HMRC guidance as the detail is finalised.
Autumn Budget 2025: NI Thresholds Frozen to April 2028
The Autumn Budget 2025 confirmed that the Personal Allowance and several National Insurance thresholds remain frozen, extending the freeze on the Primary Threshold and Upper Earnings Limit.
Key Changes
- Primary Threshold held at GBP 12,570 through to 5 April 2028
- Upper Earnings Limit held at GBP 50,270 through to 5 April 2028
- Self-employed Lower Profits Limit stays aligned with the Personal Allowance
- NI rates (8% / 2% employee, 6% / 2% self-employed) unchanged
Impact
With thresholds frozen while wages rise, a growing share of earnings falls into the NI bands over time.
What to Watch
Pay rises may move more of your income above GBP 12,570, increasing NI in cash terms.
Voluntary NI Rules Tightened for People Abroad
From 6 April 2026, the rules for paying voluntary National Insurance while living or working outside the UK changed, affecting Class 2 and Class 3 contributions for periods spent abroad.
Key Changes
- Class 2 can no longer be used for voluntary contributions while working outside the UK
- New Class 3 applicants for periods abroad need 10 consecutive years of UK residence or 10 years of UK NI payments
- The temporary extended window to fill gaps back to 2006 has now closed
- Gaps from 2018–19 onwards can currently still be filled
Impact
Globally mobile individuals have fewer options to build a UK NI record from abroad.
What to Watch
Check your record early and contact the Future Pension Centre before paying voluntary contributions.
Full-Year Impact of the 15% Employer NI Rate
The employer National Insurance changes that began in April 2025 — a 15% rate and a GBP 5,000 Secondary Threshold — continue to apply in full across 2026–27, raising employment costs for many businesses.
Key Changes
- Employer Class 1 rate of 15% on earnings above the Secondary Threshold
- Secondary Threshold of GBP 5,000 a year (down from GBP 9,100 before April 2025)
- Employment Allowance of GBP 10,500, with the previous GBP 100,000 eligibility cap removed
- Under-21s and apprentices under 25 keep a higher GBP 50,270 secondary threshold
Impact
Employers pay NI on a larger share of each salary; many small employers are shielded by the larger allowance.
What to Watch
Eligible employers should ensure they are claiming the full Employment Allowance.
National Insurance — Frequently Asked Questions
Common questions about how National Insurance works in the UK — the basics, rates, the self-employed, and special cases — verified against official GOV.UK and HMRC guidance.
Important Disclaimer
For educational and informational purposes only. This calculator produces estimates of UK National Insurance contributions based on the inputs provided and the HMRC 2026–27 rates and thresholds — including the 8% / 2% Class 1 employee rates and the 6% / 2% Class 4 self-employed rates, with the Primary Threshold and Lower Profits Limit at GBP 12,570 and the Upper Earnings Limit and Upper Profits Limit at GBP 50,270. Any income tax and take-home figures shown use rest-of-UK (England, Wales and Northern Ireland) income tax bands for context only.
Not a complete picture of National Insurance. NI treatment depends on individual circumstances. The estimate does not account for multiple jobs, directors' annual-earnings-period rules, NI category letters, deferment, Class 1A and Class 1B contributions, Class 2 and Class 3 voluntary contributions, the under-21 and apprentice rates, or benefits in kind. Scotland sets its own income tax bands, which are not reflected in the take-home context figures, though National Insurance applies UK-wide.
No warranty of accuracy. While Money Snap takes reasonable care to source figures from official authorities (HMRC and GOV.UK), this calculator is provided "as is" without any express or implied warranty as to accuracy, completeness, timeliness, or fitness for any particular purpose. Rates, thresholds, and rules change at fiscal events — figures shown may be out of date, and individual circumstances not captured by the inputs may materially affect actual contributions.
Not financial or tax advice. Information provided is general in nature only and does not take into account your personal objectives, financial situation, or needs. Results do not constitute financial, tax, or legal advice and use of this calculator does not create an advisory relationship. Before acting on any figure shown, check your position with HMRC directly, or obtain advice from a qualified accountant or tax adviser.
Limitation of liability. To the maximum extent permitted by law, Money Snap accepts no liability for any loss, damage, cost, or expense — direct or indirect — arising from reliance on this calculator or the information it produces. Users are responsible for verifying all figures with the relevant authority before relying on them. Use of this calculator is subject to our Terms of Use.
Enjoying Money Snap?
This calculator is 100% free to use. Get started now or share it with friends who might find it helpful!