UK National Insurance Calculator

For employees (Class 1): 8% on earnings between GBP 12,570 and GBP 50,270 a year, then 2% on earnings above GBP 50,270. For the self-employed (Class 4): 6% on profits between GBP 12,570 and GBP 50,270, then 2% above. These rates are unchanged from 2025-26.

The Primary Threshold (GBP 12,570 a year, GBP 242 a week) is the point at which employees start paying NI. The Upper Earnings Limit (GBP 50,270 a year, GBP 967 a week) is where the rate drops from 8% to 2%. Both are frozen until April 2028.

On a GBP 35,000 salary in 2026-27, an employee pays NI on the GBP 22,430 between the Primary Threshold and that salary, at 8% — roughly GBP 1,794 a year (about GBP 150 a month). Income tax would be separate. Use the calculator above to model any salary.

Above the Upper Earnings Limit (GBP 50,270), the employee rate falls from 8% to 2%. This means higher earners pay a lower marginal NI rate than mid-range earners — one reason NI is sometimes described as regressive at the top. The 2% rate has no upper limit.

The Lower Earnings Limit (LEL) is GBP 6,708 a year (GBP 129 a week) for 2026-27. You pay no NI at this level, but earning at or above it means you build qualifying years towards benefits such as the State Pension. It rose from GBP 6,500 in 2025-26.

Employers pay secondary Class 1 NI on top of wages — 15% on earnings above the Secondary Threshold of GBP 5,000 a year for 2026-27. This is a cost to the employer, not deducted from the employee. Eligible employers can reduce it using the Employment Allowance (up to GBP 10,500).

Self-employed people pay Class 4 NI on profits: 6% between GBP 12,570 and GBP 50,270, then 2% above GBP 50,270. Class 2 is generally treated as paid (no charge) where profits exceed the Small Profits Threshold. NI is calculated and paid through Self Assessment.

Not entirely. Since April 2024, self-employed people with profits above the Small Profits Threshold (GBP 7,105 for 2026-27) are treated as having paid Class 2 — they get the benefit entitlement without a charge. Those with profits below it can still pay voluntary Class 2 at GBP 3.50 a week to protect their record.

Class 4 (and any voluntary Class 2) is calculated within your Self Assessment tax return and paid alongside income tax — usually by 31 January after the tax year ends, with payments on account in January and July where applicable.

Directors are treated as employees for NI and pay Class 1 on their salary (not on dividends). Directors use an annual earnings period for the NI calculation. The company also pays employer NI on salary above the Secondary Threshold. Dividends are subject to dividend tax, not NI.

The main Class 4 rate (6%) is lower than the main Class 1 employee rate (8%), so on the same amount the self-employed pay less NI than an employee. However, employees and the self-employed build slightly different benefit entitlements, and employers pay additional NI on employees that the self-employed do not have.

Each employer works out NI separately on what they pay you, so you may pay 8% in each job even if your combined earnings exceed GBP 50,270. If you expect to pay more than the annual maximum, you can apply to defer NI on a second job, and HMRC refunds any overpayment after the tax year.

No. Once you reach State Pension age you stop paying National Insurance on earnings, even if you continue working. Your employer may still pay their secondary Class 1 NI on your wages. You may need to show your employer proof of age. Income tax can still apply.

Yes — gaps can affect your State Pension. You can usually pay voluntary Class 3 contributions to fill recent gaps. Check your record and a State Pension forecast first, and consider contacting the Future Pension Centre before paying, as filling some years may not increase your pension.

Yes — but only salary sacrifice. A salary-sacrifice arrangement reduces your gross pay, so it reduces the earnings NI is charged on (and income tax). Pensions paid by "relief at source" or "net pay" do not reduce National Insurance. Always confirm the arrangement type with your employer.

Yes. National Insurance credits can fill gaps when you are not working — for example while claiming certain benefits, receiving Child Benefit for a child under 12, or caring for someone. Registering for Child Benefit (even if you opt out of payments under the High Income Child Benefit Charge) can still secure the credit.

Your National Insurance number is a personal reference that makes sure your contributions and tax are recorded against your name. It stays the same for life. Keeping it private — sharing it only with HMRC, your employer, or trusted official bodies — helps guard against identity fraud.