UK National Insurance Calculator 2026/27
Calculate your National Insurance contributions for 2026/27. Covers Class 1 (employees), Class 2 and Class 4 (self-employed).
Last updated: May 2026
Employee NI (Annual)
£1,794
Employer NI (Annual)
£3,574
Total NI Cost
£5,369
Effective NI Rate
5.1%
Monthly NI
£150
Weekly NI
£35
Reviewed by Vikram Malhotra
•Mortgage Specialist & Ex-BankerWith over 15 years in retail banking, Vikram provides deep insights into bank-specific interest rate tiering and processing fee structures for home and personal loans. All mathematical models and regulatory data points have been verified for the current 2026 fiscal period.
What is National Insurance?
National Insurance (NI) is a tax on earnings paid by employees, employers, and the self-employed. It funds state benefits including the State Pension, NHS, and Jobseeker's Allowance. Your NI record determines your entitlement to these benefits.
Class 1 NI is paid by employees and employers on earnings above the Primary Threshold. The self-employed pay Class 2 NI (a flat weekly rate) and Class 4 NI (a percentage of profits).
How to use this calculator
- 1Select employment type — Choose whether you are an employee or self-employed.
- 2Enter your income — Input your annual salary or self-employed profits.
- 3Review NI breakdown — See your Class 1, 2, or 4 NI contributions and the annual total.
- 4Compare with employer NI — Employees can also see the employer NI contribution on their salary.
Formula & example
Class 1 Employee NI = (Earnings - Primary Threshold) x 8% | Class 4 Self-Employed NI = (Profits - Lower Limit) x 6%
Example: Employee earning 45,000. NI = (45,000 - 12,570) x 8% = 2,594. Employer also pays 13.8% on earnings above the Secondary Threshold.
Benefits
2026/27 rates
Uses the latest NI thresholds and rates for the current tax year.
Employee and self-employed
Covers all NI classes in one calculator.
Employer NI included
See the full employment cost including employer contributions.
Net pay impact
Understand exactly how NI affects your take-home pay.
Use cases
Salary planning
Check NI before accepting a job offer or negotiating a salary increase.
Self-employment
Calculate Class 2 and Class 4 NI for your Self Assessment tax return.
Contractor rates
Work out the NI cost difference between PAYE and umbrella company arrangements.
Employer budgeting
Calculate the total employment cost including employer NI.
Frequently asked questions
What is the NI rate for 2026/27?+
Employees pay 8% on earnings between 12,570 and 50,270, and 2% above that. The employer rate is 13.8% on earnings above the Secondary Threshold. Self-employed pay Class 4 at 6% on profits between the Lower and Upper Profit Limits.
Do I pay NI on all my income?+
No. Employees only pay NI on earnings above the Primary Threshold. There is no NI on savings interest, dividends, or rental income.
When can I stop paying NI?+
You stop paying NI when you reach State Pension age. You still pay if you continue working, but only until you provide your employer with evidence of your age.
How many NI years do I need for a full State Pension?+
You need 35 qualifying years of NI contributions for a full new State Pension. You need at least 10 years to receive any State Pension.
What is a NI credit?+
NI credits are given for periods when you are not working, such as when claiming Jobseeker's Allowance, being a carer, or on statutory maternity pay. They count toward your State Pension record.