National Insurance Calculator 2026 | UK NI Rates | Free

  • Adam
  • January 18, 2026

Calculate UK National Insurance contributions for 2025/26! Free NI calculator for employees, self-employed & employers. Class 1, 2, 4 rates. Try it now!

🇬🇧 National Insurance Calculator

Calculate UK NI Contributions for 2025/26 Tax Year

Updated: January 2026 | Tax Year: 2025/26 | By: OmniCalculator.Space Team

📊 Understanding National Insurance

The National Insurance calculator helps UK employees, self-employed individuals, and employers calculate their NI contributions for the 2025/26 tax year. National Insurance funds the State Pension, benefits, and NHS. Employees pay Class 1 NI at 8% on earnings between £12,570-£50,270, then 2% above. Self-employed workers pay Class 2 (£3.45/week) plus Class 4 (6% then 2%) on profits. Employers pay 13.8% on earnings above £9,100. This calculator shows your exact NI liability, effective rates, and monthly deductions—essential for payroll planning and tax estimation.

📝 How to Use the National Insurance Calculator

  1. Select Your Status: Choose the Employee, Self-Employed, or Employer tab based on your situation.
  2. Enter Your Income: Input your annual gross salary (employees) or net profit after expenses (self-employed).
  3. Select Pay Frequency: Choose weekly, bi-weekly, monthly, or annual to see period-by-period breakdowns.
  4. Choose NI Category: Most employees are Category A (Standard). Select other categories for apprentices, under-21s, or those over State Pension age.
  5. Click Calculate: View your annual NI, monthly deductions, effective rate, and detailed band breakdown.
💡 Tip: If you're an employer, check if you qualify for the £5,000 Employment Allowance—it can significantly reduce or eliminate your NI bill for smaller businesses.
💷 NI Contributions Calculator
👤 Employee
💼 Self-Employed
🏢 Employer

Employee NI (Class 1)

Annual NI Contributions
£0
£0 per month
Gross Salary
£0
NI Rate
8%
Take-Home (Est)
£0
Effective Rate
0%
NI Breakdown £0
Below Primary Threshold (£12,570)£0 (0%)
£12,570 - £50,270 @ 8%£0
Above £50,270 @ 2%£0

Self-Employed NI (Class 2 & 4)

Net profit after expenses
Total Annual NI
£0
Class 2 + Class 4
Net Profit
£0
Class 2
£0
Class 4
£0
Effective Rate
0%
Class 4 Breakdown
Below £12,570£0 (0%)
£12,570 - £50,270 @ 6%£0
Above £50,270 @ 2%£0

Employer NI (Class 1 Secondary)

Most employers with NI bill under £100k qualify
Annual Employer NI
£0
£0 per employee
Total Payroll
£0
NI Rate
13.8%
Allowance Used
£0
True Cost
£0

📐 National Insurance Formula & Calculation Method

Employee NI (Class 1)

NI = (Earnings between £12,570-£50,270 × 8%) + (Earnings above £50,270 × 2%)

Employees pay 8% on earnings between the Primary Threshold (£12,570) and Upper Earnings Limit (£50,270), then 2% on anything above. No NI is due on the first £12,570.

Self-Employed NI (Class 2 + 4)

Total NI = Class 2 (£3.45/week × weeks) + Class 4 (6% on £12,570-£50,270, 2% above)

Class 2 is a flat weekly rate for State Pension credits. Class 4 is profit-based—6% on profits between £12,570-£50,270, then 2% above. Class 4 rates are lower than employee rates.

Employer NI (Class 1 Secondary)

Employer NI = (Salary − £9,100) × 13.8%

Employers pay 13.8% on all earnings above the Secondary Threshold (£9,100/year). The £5,000 Employment Allowance can offset this for eligible small employers.

📊 National Insurance Examples

Example 1: Employee on £35,000/year

Scenario: Sarah works as a marketing manager earning £35,000 annually.

Inputs: Salary: £35,000 | Category A (Standard)

Calculation:

  • Earnings in main band: £35,000 − £12,570 = £22,430
  • NI at 8%: £22,430 × 8% = £1,794.40
  • Upper band: £0 (salary below £50,270)

Result: Annual NI: £1,794 | Monthly: £149.50 | Effective rate: 5.13%

Example 2: Self-Employed with £50,000 Profit

Scenario: James is a freelance consultant with £50,000 net profit.

Inputs: Profit: £50,000 | 52 weeks self-employed

Calculation:

  • Class 2: £3.45 × 52 = £179.40
  • Class 4 Main: (£50,000 − £12,570) × 6% = £2,245.80
  • Class 4 Upper: £0 (profit below £50,270)

Result: Total NI: £2,425 | Effective rate: 4.85%

Example 3: High Earner on £75,000/year

Scenario: David is a senior developer earning £75,000 annually.

Inputs: Salary: £75,000 | Category A (Standard)

Calculation:

  • Main band: (£50,270 − £12,570) × 8% = £3,016
  • Upper band: (£75,000 − £50,270) × 2% = £494.60

Result: Annual NI: £3,511 | Monthly: £292.55 | Effective rate: 4.68%

📊 2025/26 NI Rates & Thresholds

ThresholdWeeklyMonthlyAnnual
Lower Earnings Limit£123£533£6,396
Primary Threshold (Employee)£242£1,048£12,570
Secondary Threshold (Employer)£175£758£9,100
Upper Earnings Limit£967£4,189£50,270

Source: GOV.UK - Official National Insurance Rates 2025/26

💡 Important Tips for National Insurance

  • 2024 Rate Cuts: Employee NI was reduced from 12% to 8% in April 2024. Self-employed Class 4 dropped from 9% to 6%. These are significant savings.
  • State Pension Credits: Earning above the Lower Earnings Limit (£6,396) qualifies you for State Pension credits, even if you pay no NI.
  • Employment Allowance: Employers with NI bills under £100,000 can claim up to £5,000 off their annual employer NI. Check eligibility at GOV.UK.
  • Category Matters: Under-21s (M) and Apprentices under 25 (H) have different employer rates. Check you're on the right NI category.
  • Self-Assessment: Self-employed NI is calculated and paid through Self Assessment. Budget for Class 2 + Class 4 when estimating taxes.
  • Voluntary Contributions: You can pay Class 3 voluntary contributions to fill gaps in your NI record for State Pension purposes.

🔗 Related Calculators

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❓ Frequently Asked Questions

How much National Insurance do I pay on £35,000?
On a £35,000 salary in 2025/26, you pay £1,794 in National Insurance. This is calculated as (£35,000 − £12,570) × 8% = £1,794. That's about £150 per month.
What's the difference between Class 1, 2, and 4 NI?
Class 1 is for employees (8% on earnings). Class 2 is a flat rate for self-employed (£3.45/week). Class 4 is for self-employed based on profits (6% then 2%). Employers pay Class 1 Secondary (13.8%).
Do I pay NI if I earn under £12,570?
No, you don't pay NI on earnings below the Primary Threshold (£12,570/year). However, you still build qualifying years for State Pension if you earn above the Lower Earnings Limit (£6,396).
What is the 2025/26 NI rate for employees?
For 2025/26, employees pay 8% on earnings between £12,570 and £50,270 (Primary Threshold to Upper Earnings Limit), then 2% on all earnings above £50,270. This was reduced from 12% in April 2024.
How much NI does my employer pay?
Employers pay 13.8% National Insurance on all employee earnings above £9,100 (the Secondary Threshold). This is in addition to your salary—it's not deducted from your pay.
Is self-employed NI cheaper than employee NI?
Yes, generally. Self-employed pay Class 4 at 6% (vs 8% for employees) plus a small Class 2 weekly rate. However, employees' NI is split with their employer, so total cost comparisons vary.
Do I stop paying NI at State Pension age?
Yes, employees who reach State Pension age stop paying employee National Insurance (they move to Category C). However, employers continue to pay employer NI on their earnings.
Is this NI calculator accurate?
This calculator uses official 2025/26 HMRC rates and thresholds. Results are accurate for standard situations. Consult HMRC or an accountant for complex scenarios like multiple jobs or director earnings.

📚 Official Resources

Created by Omnicalculator.space — Your trusted source for UK tax and NI calculators.

Last Updated: January 2026 | HMRC 2025/26 Rates

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