How to use the National Insurance Calculator
- 1 Enter your yearly salary if you are employed, or your profit if you are self-employed.
- 2 Choose employed or self-employed.
- 3 Read your National Insurance for the year, the month and the week.
- 4 Check the table for the amount in each band and, for employees, the employer's cost.
Worked example
An employee earning £35,000. NI is 8% on the £22,430 between £12,570 and £35,000, which is £1,794.40 a year or about £149.53 a month. The employer also pays 15% on the £30,000 above £5,000, which is £4,500, so the total NI on the job is £6,294.40.
Features
Class 1 and Class 4
Employee NI at 8% between £12,570 and £50,270 and 2% above; self-employed Class 4 at 6% and 2% on the same thresholds.
Employer NI
Shows the 15% employer contribution above £5,000 a year, the true cost of employing someone.
2026/27 thresholds
Primary threshold and lower profits limit £12,570, upper limits £50,270.
Band breakdown
See exactly how much is charged at each rate.
When to use it
Checking a payslip
Compare the yearly figure divided by 12 with the NI on your monthly payslip.
Going self-employed
See how Class 4 NI compares with the NI you paid as an employee.
Hiring staff
Work out the employer NI you will pay on top of a salary.
Salary sacrifice
See how reducing pay through a pension scheme lowers NI.
Frequently asked questions
What are the employee NI rates for 2026/27?
8% on earnings between £12,570 and £50,270 a year and 2% on earnings above £50,270. Nothing is due on earnings below £12,570.
What do self-employed people pay?
Class 4 NI of 6% on profits between £12,570 and £50,270 and 2% above. Class 2 NI is no longer compulsory, but people with profits under £6,845 can pay it voluntarily to protect their State Pension record.
What is employer NI?
Employers pay 15% on each employee's earnings above the secondary threshold of £5,000 a year. Eligible employers can claim the Employment Allowance of up to £10,500 to reduce their bill.
Is NI worked out yearly?
For employees NI is worked out on each pay period, not on the year, so irregular pay can change the total. Directors are an exception and are assessed on an annual basis.
Do I pay NI after State Pension age?
No. Employees stop paying Class 1 NI once they reach State Pension age, although employers still pay their share.
Why does NI matter?
Your NI record decides your State Pension. You normally need 35 qualifying years for the full new State Pension and at least 10 for any amount.
Do pension contributions reduce NI?
Only salary-sacrifice contributions do. Contributions taken from pay after NI, such as relief-at-source schemes, do not reduce it.
Results are estimates based on the official rates linked above. Confirm important figures with the issuing authority or a qualified adviser before you act on them.
Reviewed by ToolsUnlocked Team · Last updated