Calculate National Insurance for employees, employers, and the self-employed. Enter salary or profits to see exact NI due — including band breakdowns and effective rates. Updated for 2026/27.
£1,794.40
per year
£149.53
per month
Up to £12,570 (below threshold)
£12,570.00
0%
£0.00
£12,570 – £50,270
£22,430.00
8%
£1,794.40
Annual NI
£1,794.40
5.1% effective rate
Monthly NI
£149.53
per month
Weekly NI
£34.51
per week
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National Insurance (NI) is a tax on earnings that funds the UK's state benefits — including the State Pension, Statutory Sick Pay, and Statutory Maternity Pay. It is paid by employees, employers, and the self-employed, each under different rules.
| Who Pays | Threshold | Rate |
|---|---|---|
| Employee (Class 1) | £12,570 – £50,270/yr | 8% |
| Employee (Class 1) | Above £50,270/yr | 2% |
| Employer (Class 1) | Above £5,000/yr | 15% |
| Self-employed (Class 4) | £12,570 – £50,270/yr | 6% |
| Self-employed (Class 4) | Above £50,270/yr | 2% |
When you are employed, both you and your employer pay NI on your wages. Employee NI is deducted from your gross pay — you never see it. Employer NI is an additional cost on top of your salary that the employer pays directly to HMRC. For every £35,000 salary, the employer pays an additional ~£4,500 in NI.
For employers managing multiple employees, our employer NI calculator and employee cost calculator give a full cost breakdown per employee.
Class 2 NI (the flat weekly rate) was abolished from April 2024. Self-employed people now only pay Class 4 NI — 6% on profits between £12,570 and £50,270, and 2% above that. State Pension entitlement is maintained automatically for those with profits above £12,570. Those with lower profits can pay voluntary contributions.
You need 35 qualifying years of NI contributions for the full new State Pension. A qualifying year requires earnings above the Lower Earnings Limit (£6,396/year in 2026/27) — even if you pay no NI (because you earn below the Primary Threshold of £12,570), you still build a qualifying year.
Calculate pro rata salary for part-time and part-year workers. Enter FTE salary and your hours or days to see your actual pay.
Calculate Bradford Factor absence scores using the S² × D formula. See trigger levels and days to next threshold.
Calculate Statutory Maternity Pay for employees. 6 weeks at 90% AWE, then 33 weeks at the standard rate.