National Insurance Calculator 2025-26
Calculate your National Insurance contributions as an employee or self-employed worker for the 2025-26 tax year.
Annual NI Contribution
£0
Monthly
£0
Weekly
£0
NI Breakdown by Band
How UK National Insurance Contributions Work
National Insurance (NI) is a compulsory UK tax on earnings and self-employed profits that funds the State Pension, NHS, and other social security benefits. Unlike income tax, NI contributions also build your entitlement to certain benefits, including the State Pension. Your NI record tracks your qualifying years, and you typically need 35 years of contributions to receive the full new State Pension.
Employee National Insurance (Class 1)
Employees pay Class 1 NI through the PAYE system. For 2025-26, the Primary Threshold is aligned with the Personal Allowance at £12,570 per year. You pay 8% on earnings between £12,570 and £50,270 (the Upper Earnings Limit), and 2% on all earnings above that. Your employer also pays Class 1 NI at 13.8% on your earnings above £9,100, though this is not deducted from your pay.
Self-Employed National Insurance (Class 2 and Class 4)
Self-employed workers pay two types of NI. Class 4 contributions are calculated on annual profits: 6% on profits between £12,570 and £50,270, and 2% above £50,270. Class 2 contributions are a flat rate of £3.45 per week, payable if your profits exceed the Small Profits Threshold of £12,570. Both are collected through your Self Assessment tax return.
NI rates are the same across all four UK nations, regardless of whether you pay English, Welsh, Scottish, or Northern Irish income tax rates. This calculator shows your NI liability with full band-by-band breakdowns in annual, monthly, and weekly figures to help with budgeting and payroll planning.
This calculator is for informational purposes only and does not constitute financial, tax, or legal advice. Always consult a qualified professional for decisions specific to your situation.