Finance & Money

UK National Insurance Calculator

Rates & guidance reviewed 3 August 2026

National Insurance (NI) is one of the largest deductions on a UK payslip — and for employers, Class 1 secondary contributions are a major payroll cost. This free UK National Insurance calculator estimates employee Class 1, employer Class 1 and self-employed Class 4 NI from annual earnings or profits.

Switch between employee, employer and self-employed modes to see annual, monthly and weekly amounts, plus a simple band breakdown. National Insurance rules are UK-wide (unlike Income Tax in Scotland). Everything runs privately in your browser.

Figures use commonly published thresholds and rates for guidance only. Directors, multiple jobs, benefits in kind, Employment Allowance and special categories can change the real bill — confirm with HMRC or a payroll professional.

Illustrative UK NI structure · verify current tax year on GOV.UK

Employee: 8% then 2% (PT £12,570 / UEL £50,270). Employer: 15% above £5,000 secondary threshold. Class 4: 6% then 2% (LPL £12,570 / UPL £50,270). Directors, multiple jobs and reliefs not modelled.

Examples:

NI type

Gross annual earnings (£)

Salary before tax and employee NI

Estimated National Insurance

Annual NI£1,794.40

Monthly (÷12)£149.53

Weekly (÷52)£34.51

Gross earnings£35,000.00

Effective rate on gross5.13%

ModeEmployee Class 1 (primary)

Band breakdown

Up to Primary Threshold (£12,570)£12,570.00

0% NI

Primary Threshold to Upper Earnings Limit£22,430.00

8% → £1,794.40 NI

For Income Tax plus employee NI and net pay together, use the take-home pay calculator. Student loan deductions are separate — see the student loan calculator.

How to use this tool

Choose Employee, Employer or Self-employed mode.
Enter gross annual earnings (or annual profits for self-employed).
Review estimated NI for the year, month and week.
Read the band breakdown to see which slice of earnings is charged.
Copy results, then use the take-home pay calculator for Income Tax plus employee NI together.

Employee Class 1 National Insurance

Most employees pay Class 1 primary NI on earnings above the Primary Threshold. Between the Primary Threshold and the Upper Earnings Limit a main percentage rate applies; above the Upper Earnings Limit a lower additional rate applies. Earnings at or below the Primary Threshold usually attract no employee NI on that slice.

Illustrative structure used here: Primary Threshold £12,570 a year, Upper Earnings Limit £50,270, main employee rate 8%, additional rate 2%. Thresholds are often expressed weekly or monthly on official tables — we annualise for a simple salary model.

Employer Class 1 National Insurance

Employers pay Class 1 secondary NI on most employees’ earnings above the Secondary Threshold. From April 2025, commonly published rules use a higher employer percentage and a lower secondary threshold than in earlier years — this tool models an illustrative 15% rate above a £5,000 annual secondary threshold.

Employment Allowance, freeports, veterans’ relief and other schemes can reduce employer NI for eligible businesses. Those reliefs are not modelled here. Employer NI is a cost to the business, not a deduction from the employee’s net pay.

Self-employed Class 4 (and Class 2)

Self-employed people with profits above the Class 4 Lower Profits Limit typically pay Class 4 NI at a main rate up to the Upper Profits Limit and a lower rate above that. Class 2 NI has changed in recent years (including periods where it is treated as £0 for many people while National Insurance credits can still apply under specific rules).

This calculator focuses on Class 4 profit-based estimates. Trading allowance, partnership shares and partial-year trading need careful Self Assessment treatment — use HMRC guidance or an accountant for filings.

Frequently asked questions

What National Insurance classes does this cover?

Employee Class 1 (primary), employer Class 1 (secondary), and self-employed Class 4 on profits. Class 2 is not itemised as a separate charge in the simplified model.

Which rates and thresholds are used?

Illustrative structure aligned with commonly published figures: employee 8% then 2% (PT £12,570, UEL £50,270); employer 15% above a £5,000 secondary threshold; Class 4 6% then 2% (LPL £12,570, UPL £50,270). Always verify the current tax year on GOV.UK/HMRC.

Is employer NI taken from my wages?

No. Employer Class 1 is paid by the employer on top of gross pay. Only employee Class 1 is deducted from your pay alongside Income Tax.

Does this include Income Tax?

No — this page is NI only. Use the UK Income Tax / Take-home Pay Calculator for tax, employee NI and net pay together.

Can I use this if I have two jobs?

Not accurately as a single figure. Each employment can have its own NI calculation and thresholds may not simply stack. Check HMRC multi-job guidance or a payroll specialist.

Is my data stored?

No. All calculations run in your browser and are not saved to our servers.