National Insurance Calculator UK — Free 2026
Calculate your National Insurance contributions as an employee, employer, or self-employed person. Updated for the 2025/26 tax year with the new 15% employer rate.
How It Works
- Enter your income
- Select your employment type
- View your NI contributions
Understanding UK National Insurance Contributions
National Insurance (NI) is a tax on earnings and self-employed profits that funds the State Pension, benefits, and the NHS. Unlike income tax, NI has different classes depending on your employment status, and the rates and thresholds differ between employees, employers, and the self-employed.
Employee NI (Class 1 Primary)
Employees pay NI on earnings through PAYE at these rates for 2025/26:
| Earnings Band | Rate |
|---|---|
| Up to £12,570 (Primary Threshold) | 0% |
| £12,570 – £50,270 (UEL) | 8% |
| Above £50,270 | 2% |
Employee NI was reduced from 10% to 8% in April 2024 as part of the government's package to reduce the tax burden on workers. The 2% rate above the UEL has no cap.
Employer NI (Class 1 Secondary)
Employers pay NI at 15% on earnings above the Secondary Threshold of £5,000/year (2025/26). This rate increased from 13.8% in April 2025, while the threshold was lowered from £9,100 to £5,000 — significantly increasing the cost of employment. The Employment Allowance of £10,500 helps eligible small businesses offset some of this cost.
Self-Employed NI (Class 2 + Class 4)
Self-employed individuals with profits above £12,570 pay:
- Class 2: £3.45 per week (flat rate)
- Class 4: 6% on profits between £12,570 and £50,270, plus 2% on profits above £50,270
For a detailed breakdown of your total UK tax burden including income tax and NI, use our UK Salary Calculator.
Impact of the April 2025 Employer NI Increase
The increase in employer NI from 13.8% to 15%, combined with the lowering of the Secondary Threshold from £9,100 to £5,000, significantly increased the cost of employing staff. For an employee earning £35,000, the employer's NI bill rose from approximately £3,576 to £4,500 per year — an increase of around £924. This has been described as the largest single tax rise on businesses in recent UK history, and many employers have responded by slowing hiring, reducing pay rises, or passing costs to consumers through higher prices.
NI and State Pension Qualification
National Insurance contributions build your entitlement to the State Pension and certain benefits. You need 35 qualifying years of NI contributions to receive the full new State Pension (currently £221.20/week). If you have gaps in your NI record — for example, from time spent abroad, career breaks, or self-employment where you did not pay Class 2 NI — you can often fill them by making voluntary Class 3 contributions (£17.45/week for 2025/26). Checking your NI record on the GOV.UK website is a worthwhile annual exercise, especially as you approach retirement age.
Frequently Asked Questions
Employees pay 8% on earnings between the Primary Threshold (£12,570/year) and the Upper Earnings Limit (£50,270/year), then 2% on all earnings above the UEL. On a £35,000 salary, employee NI is approximately £1,794 per year.
Employers pay 15% on earnings above the Secondary Threshold (£5,000/year for 2025/26). This increased from 13.8% in April 2025. The Employment Allowance of £10,500 can offset employer NI for eligible small businesses.
Self-employed people pay Class 2 NI at £3.45/week if profits exceed £12,570, plus Class 4 at 6% on profits between £12,570 and £50,270, and 2% on profits above £50,270.
The Employment Allowance lets eligible employers reduce their NI bill by up to £10,500 per year. It is available to businesses with employer NI of less than £100,000 in the previous tax year. Single-director companies with no other employees are not eligible.
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