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 2 plus Class 4 for the self-employed, 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 flat-rate Class 2 contribution plus a percentage-based Class 4 contribution on their profits. 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 people pay two separate NI classes. Class 2 is a flat weekly charge of £3.50 (2025-26 and 2026-27) if annual profits exceed the Small Profits Threshold (£6,845). People earning below that threshold can still pay Class 2 voluntarily to protect their State Pension entitlement. Class 4 is charged as a percentage: 6% on profits between £12,570 and £50,270, and 2% on anything above £50,270. Both classes are usually paid through Self Assessment in January and July. Unlike employees, self-employed people do not contribute to employer NI and 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 self-employed people with profits under £6,845 have no Class 2 obligation (though they can pay voluntarily). 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. For 2025-26 and 2026-27 all thresholds are frozen, 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 > £6,845/yr | £3.50/week |
| Class 4 | Self-employed | £12,570 - £50,270 profit | 6% |
| Class 4 | Self-employed | Above £50,270 profit | 2% |
Both years share the same rates and thresholds (frozen by HMRC until April 2030).
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 begin paying Class 2 above the Small Profits Threshold of £6,845, and Class 4 above the Lower Profits Limit of £12,570. All these thresholds are frozen for 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. If your profit exceeds £6,845 you owe Class 2 NI at £3.50 per week, and Class 4 NI at 6% on profits between £12,570 and £50,270 and 2% above that. If your profit is below £6,845, Class 2 is not compulsory, but you may pay it voluntarily 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 currently cost £824.20 per year (2025-26 rate of £17.45 per week x 52), 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.