UK National Insurance Calculator 2025-26 / 2026-27
Enter your annual income and employment type to see exactly how much National Insurance you owe. The calculator covers Class 1 for employees and employers, and Class 4 for the self-employed (Class 2 has not been payable since April 2024), using the official HMRC thresholds for 2025-26 and 2026-27. Results update as you type. Switch the tax year to compare rates.
What is National Insurance?
National Insurance (NI) is a UK tax on earnings that funds the State Pension, statutory sick pay, maternity pay, and certain other welfare benefits. Both employees and employers pay Class 1 contributions based on salary. Self-employed people pay a percentage-based Class 4 contribution on their profits; the flat-rate Class 2 contribution was made non-payable from 6 April 2024 and now only exists as a voluntary payment for people with profits below the Small Profits Threshold. The amount you owe depends on your income, your employment status and the tax year.
Class 1: employee and employer contributions
Employees pay primary Class 1 NI at 8% on annual earnings between the Primary Threshold (£12,570) and the Upper Earnings Limit (£50,270), and 2% on anything above that. There is no NI below £12,570, though earnings above the Lower Earnings Limit (£6,708 in 2026-27) count as a qualifying year for State Pension purposes without any payment being due. Employers pay secondary Class 1 NI at 15% on all employee earnings above the Secondary Threshold of £5,000 per year. Eligible employers can claim the Employment Allowance, which offsets up to £10,500 of their employer NI bill. The Employment Allowance cannot be claimed by companies where the sole employee is also a director.
Class 2 and Class 4: self-employed contributions
Self-employed National Insurance changed on 6 April 2024. Class 2, the old flat weekly charge, is no longer payable. If your annual profits are at or above the Small Profits Threshold (£6,845 in 2025-26, £7,105 in 2026-27), Class 2 is treated as having been paid: you owe nothing and still build a qualifying year for the State Pension. If your profits are below that threshold you get no automatic credit, but you can pay Class 2 voluntarily at £3.50 a week in 2025-26 or £3.65 a week in 2026-27 to protect your record. That leaves Class 4 as the only compulsory self-employed contribution: 6% on profits between £12,570 and £50,270, and 2% on anything above £50,270, paid through Self Assessment. Unlike employees, self-employed people do not trigger employer NI, so their effective NI rate is lower on equivalent income.
How the thresholds work together
The lower thresholds protect people on low incomes: employees earning less than £12,570 pay no NI at all, and no self-employed person pays Class 2 any more, whatever their profit. The Small Profits Threshold now only decides whether you get an automatic Class 2 credit (at or above it) or need to pay voluntarily to fill the year (below it). The Upper Earnings Limit and Upper Profits Limit cap the main rate band, after which a lower 2% rate applies. This means NI becomes a smaller proportion of income at higher earnings, which is different from income tax where bands simply widen. Class 1 and Class 4 thresholds are frozen across 2025-26 and 2026-27, meaning real-terms contributions rise slightly each year as incomes grow with inflation.
National Insurance rates and thresholds 2025-26 and 2026-27
| NI class | Who pays | Threshold | Rate |
|---|---|---|---|
| Class 1 (employee) | Employees | Up to £12,570/yr | 0% |
| Class 1 (employee) | Employees | £12,570 - £50,270/yr | 8% |
| Class 1 (employee) | Employees | Above £50,270/yr | 2% |
| Class 1 (employer) | Employers | Up to £5,000/yr | 0% |
| Class 1 (employer) | Employers | Above £5,000/yr | 15% |
| Class 2 | Self-employed | Profit at or above SPT (£6,845 in 2025-26, £7,105 in 2026-27) | £0 - treated as paid |
| Class 2 (voluntary) | Self-employed below the SPT | Profit under the SPT | £3.50/week (2025-26), £3.65/week (2026-27) |
| Class 3 (voluntary) | Anyone filling a gap year | Any | £17.75/week (2025-26), £18.40/week (2026-27) |
| Class 4 | Self-employed | £12,570 - £50,270 profit | 6% |
| Class 4 | Self-employed | Above £50,270 profit | 2% |
Class 1 and Class 4 rates and thresholds are frozen across both years. The Class 2 and Class 3 voluntary weekly rates and the Small Profits Threshold are uprated for 2026-27.
Frequently asked questions
What is the National Insurance threshold for 2025-26 and 2026-27?
For employees, NI kicks in at the Primary Threshold of £12,570 per year (£242 per week). Below that, no NI is due. Self-employed people start paying Class 4 above the Lower Profits Limit of £12,570. The Small Profits Threshold (£6,845 in 2025-26, £7,105 in 2026-27) no longer triggers a Class 2 charge; it just marks the point at which Class 2 is credited to you automatically. The Class 1 and Class 4 thresholds are frozen across both 2025-26 and 2026-27.
How is employer National Insurance calculated?
Employers pay 15% on every pound of an employee's salary above £5,000 per year (the Secondary Threshold). For example, on a £35,000 salary the employer NI is 15% of (£35,000 minus £5,000) = 15% of £30,000 = £4,500. Eligible employers can subtract up to £10,500 of Employment Allowance from this bill, potentially reducing it to zero for smaller payrolls.
Do I pay National Insurance if I am self-employed?
Yes, but through different classes than employees, and only Class 4 is compulsory. Class 4 is 6% on profits between £12,570 and £50,270 and 2% above that. Class 2 has not been payable since 6 April 2024: if your profit is at or above the Small Profits Threshold (£6,845 in 2025-26, £7,105 in 2026-27) it is treated as paid and costs you nothing, and if your profit is below that threshold you can pay it voluntarily at £3.50 a week in 2025-26 or £3.65 a week in 2026-27 to keep your State Pension record up to date.
What happens when I earn above £50,270?
Once your earnings exceed the Upper Earnings Limit (employees) or Upper Profits Limit (self-employed), the NI rate drops to 2% for that portion. This is sometimes called the additional rate. It means the effective NI burden grows more slowly at higher incomes. Note that income tax rates change in a different way and the two systems do not mirror each other.
Can I check my National Insurance record?
Yes. You can view your NI record and the number of qualifying years you have built up by logging into your personal tax account at gov.uk/check-national-insurance-record. A gap year can sometimes be filled by making voluntary Class 3 contributions, which cost £18.40 per week in 2026-27 (£956.80 for a full year) or £17.75 per week in 2025-26 (£923.00 for a full year), or you may be able to claim credits instead.
Is National Insurance the same as income tax?
No. National Insurance and income tax are collected separately, apply different thresholds and rates, and serve different purposes. Income tax funds general government spending, while NI funds the State Pension and certain benefits. Self-employed people pay both sets of charges through Self Assessment, while employees have both deducted from wages via PAYE.
Will the thresholds change after 2026-27?
Current HMRC policy keeps NI thresholds frozen at their existing levels until April 2030, after which they are expected to rise in line with the Consumer Prices Index. Rates could change at any Budget, so it is worth re-checking the official GOV.UK guidance each April.