National Insurance Calculator (UK)
Calculate UK National Insurance contributions for the 2025-26 tax year. Estimate employee Class 1 NI, employer NI, and self-employed Class 4 NI with charts.
About This Calculator
Our UK National Insurance calculator helps you estimate the National Insurance contributions you and your employer will pay for the 2025-26 tax year. Whether you are an employee, self-employed, or both, this free tool provides a complete breakdown of your Class 1 employee NI, employer NI, Class 4 self-employed NI, net income after NI, and your effective NI rate. Simply enter your annual employment income or self-employment profits and select your employment type.
National Insurance is a fundamental part of the UK social security system, funding the National Health Service (NHS), State Pension, statutory sick pay, maternity pay, and other contributory benefits. The amount you pay depends on your employment status and earnings level. Our calculator uses HMRC's official rates and thresholds for the 2025-26 tax year to give you accurate results instantly.
For the 2025-26 tax year, the key NI thresholds are: Primary Threshold (employees start paying) at £12,570 per year, Upper Earnings Limit at £50,270 per year, and Secondary Threshold (employers start paying) at £5,000 per year. Employees pay Class 1 NI at 8% on earnings between £12,570 and £50,270, and 2% on earnings above £50,270. Employers pay 15% on all earnings above £5,000. Self-employed individuals pay Class 4 NI at 6% on profits between £12,570 and £50,270, and 2% on profits above £50,270. Class 2 NI was abolished from 6 April 2024.
Your NI contributions count towards your entitlement to the new State Pension. You typically need 35 qualifying years to receive the full State Pension, and a minimum of 10 qualifying years to receive any State Pension. A qualifying year is one where you earn above the Lower Earnings Limit (£6,500 for 2025-26). You can check your NI record and forecast through your personal tax account on GOV.UK.
Our calculator supports three employment scenarios: employed (shows employee NI deducted from your salary plus employer NI paid by your company), self-employed (shows Class 4 NI on your profits), and both (combines employee NI on employment income with Class 4 NI on self-employment profits). Results are displayed as a clear numerical breakdown and interactive pie and bar charts. The shareable link feature lets you save and share your calculation with your accountant or financial advisor.
Frequently Asked Questions
How is UK National Insurance calculated for employees?
For the 2025-26 tax year, employees pay Class 1 National Insurance at 8% on earnings between £12,570 and £50,270 per year, and 2% on any earnings above £50,270. No NI is due on the first £12,570 (the Primary Threshold). Employers pay 15% on all earnings above £5,000 (the Secondary Threshold).
What are the self-employed National Insurance rates for 2025-26?
Self-employed individuals pay Class 4 National Insurance at 6% on profits between £12,570 and £50,270, and 2% on profits above £50,270. No NI is due on the first £12,570 of profits. Class 2 NI was abolished from 6 April 2024.
Do I pay National Insurance if I earn less than £12,570?
If you earn below £12,570 per year (the Primary Threshold for employees or the Lower Profits Threshold for self-employed), you do not pay any National Insurance contributions. However, you may still be eligible for NI credits that count towards your State Pension and other benefits.
What is the employer's National Insurance rate in the UK?
For the 2025-26 tax year, employers pay Class 1 National Insurance at 15% on all employee earnings above £5,000 per year (the Secondary Threshold). This applies to most employees under category letter A. Reduced rates apply for apprentices under 25, veterans, and employees in Freeport or Investment Zone areas.
How many years of NI contributions do I need for the full State Pension?
You typically need 35 qualifying years of National Insurance contributions to receive the full new State Pension. You need a minimum of 10 qualifying years to get any State Pension. Years where you earn above the Lower Earnings Limit (£6,500 for 2025-26) count as qualifying years.
What is the difference between Class 1, Class 2, and Class 4 National Insurance?
Class 1 is paid by employees and their employers on employment earnings. Class 2 was a flat weekly amount for self-employed people, abolished from April 2024. Class 4 is paid by self-employed people based on their annual profits above £12,570. Each class contributes to different state benefits and the State Pension.
Can I reduce my National Insurance contributions?
You cannot legally reduce your employee NI contributions as they are calculated automatically on your earnings. However, employers can claim Employment Allowance of up to £10,500 to reduce their employer NI bill. Directors may use different calculation methods, and certain share schemes or salary sacrifice arrangements (like pension contributions) can reduce your overall NI liability.
What happens if I have both employment income and self-employment profits?
If you have both employment income and self-employment profits, you pay Class 1 NI on your employment income and Class 4 NI on your self-employment profits. Your employment income counts towards the lower earnings limit for benefit purposes. The Primary Threshold and Upper Earnings Limit apply separately to each source of income.