National Insurance builds your entitlement to the State Pension (35 qualifying years for the full new State Pension). Employer NI rose to 15% with a lower £5,000 threshold from April 2025. Class 2 NI is no longer compulsory for the self-employed.
How to use the National Insurance Calculator
- Employment type
- Annual salary or profits
Results update as you type, and every field accepts the units shown in its menu.
How it works
Choose employed or self-employed and enter your annual salary or profits.
Tips
- Rates and thresholds follow the UK tax year, 6 April to 5 April.
- Scotland has its own income tax bands for non-savings income.
- Check your tax code on your payslip – it changes your personal allowance.
- Use HMRC’s own tools for a final figure.
Common mistakes to avoid
- Using last year’s thresholds.
- Forgetting student loan and pension deductions.
- Confusing National Insurance with income tax.
Inputs explained
| Field | What to enter |
|---|---|
| Employment type | Choose one: Employee, Self-employed |
| Annual salary or profits | Amount in £ |
What each result means
- Per month = [Your National Insurance (yearly)]÷12
- Per week = [Your National Insurance (yearly)]÷52
Example values
How the main result changes when Annual salary or profits changes and everything else stays at the example values above:
| Annual salary or profits | Your National Insurance (yearly) |
|---|---|
| 22,500 | 794.4 |
| 33,750 | 1,694.4 |
| 45,000 | 2,594.4 |
| 56,250 | 3,135.6 |
| 67,500 | 3,360.6 |
| 90,000 | 3,810.6 |
Formula
Employee Class 1: 8% on earnings £12,570–£50,270, 2% aboveEmployer Class 1: 15% above £5,000 (Employment Allowance may reduce it)Self-employed Class 4: 6% on profits £12,570–£50,270, 2% aboveWorked example
Inputs — Employment type: Employee; Annual salary or profits: £45,000.
Results — Your National Insurance (yearly) = £2,594.40; Per month = £216.20; Per week = £49.89; Employer's National Insurance (employees) = £6,000.00; Effective NI rate = 5.77 %.
Frequently asked questions
What are the NI rates for 2026/27?
Employees pay 8% between £12,570 and £50,270 and 2% above.
What do self-employed people pay?
Class 4 NI of 6% on profits between £12,570 and £50,270 and 2% above.
Do I pay NI after State Pension age?
No – employee NI stops at State Pension age.
What formula does the National Insurance Calculator use?
Employee Class 1: 8% on earnings £12,570–£50,270, 2% above.