UK National Insurance Calculator
Calculate your National Insurance contributions for the 2025/26 or 2024/25 tax year. Supports both employed (Class 1) and self-employed (Class 2 + Class 4) workers.
Total National Insurance
£1,794
per year
Effective NI Rate
5.13%
of gross income
Employment Type
Employed
| Class | Annual Amount |
|---|---|
| Class 1 (Employee) | £1,794 |
| Total | £1,794 |
How does 2026-27 compare to last year?
See what changed in thresholds, rates, and your take-home pay
Frequently asked questions
What are the different classes of National Insurance?
Employees pay Class 1 NI: 8% between the Primary Threshold (£12,570) and the Upper Earnings Limit (£50,270), 2% above. Self-employed workers pay Class 2 and Class 4 NI: Class 2 is voluntary for State Pension credits, and Class 4 is 6% on profits between the Lower and Upper Profits Limits plus 2% above.
What are the 2025/26 and 2026/27 National Insurance thresholds?
For both 2025/26 and 2026/27, the employee Primary Threshold is £12,570 and the Upper Earnings Limit is £50,270 — both frozen until April 2028 per the Autumn Statement 2022. Self-employed Lower Profits Limit is £12,570 and Upper Profits Limit £50,270. Voluntary Class 2 weekly rate is set in the HMRC NI rates table.
Do I pay National Insurance on all my income?
No. NI is only charged on earnings above the relevant threshold. Employees pay nothing on the first £12,570. Self-employed Class 4 NI starts at £12,570 of profits. There is no NI on investment income, rental income, or pension income — those are subject to income tax only.
Sources
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UK National Insurance Classes 1, 2 & 4 — 2025-26 & 2026-27 Rates (HMRC)
HMRC National Insurance classes explained for 2025-26 and 2026-27: Class 1 (employed, 8%/2%), Class 2 voluntary £3.50/wk, Class 4 (self-employed, 6%/2%). Who pays each and the State Pension impact.
UK Self-Employment Tax 2025-26 & 2026-27 — Class 2 & Class 4 NI (HMRC)
HMRC self-employment tax for 2025-26 and 2026-27: Class 2 voluntary £3.50/week, Class 4 at 6% (£12,570–£50,270) and 2% above, plus income tax. Payments on account and registration.
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