National Insurance Calculator

Each type of NI uses its own thresholds and rates. Employee and employer NI are separate charges on the same salary: the employee deduction appears on the payslip, while employer NI is an additional cost that does not reduce take-home pay. Self-employed NI is collected through Self Assessment. Use the [employer NI calculator](/employer-ni-calculator/) if you only need the employer-side figure, or the [take-home pay calculator](/take-home-pay-calculator/) to see employee NI alongside income tax and pension.

HMRC confirmed the following NI rates for the tax year running 6 April 2026 to 5 April 2027. Employee and self-employed rates were reduced in earlier years and remain at their current levels. Employer NI rose to 15% from April 2025 and the Secondary Threshold dropped to £5,000. For the full rate tables, see the [National Insurance rates 2026/27 guide](/guides/national-insurance-rates-2026-27/).

The employee Upper Earnings Limit and Class 4 Upper Profits Limit are both aligned at £50,270. The employer Secondary Threshold has no upper limit, so every pound of salary above £5,000 attracts 15% employer NI unless a reduced-rate category applies.

Employee NI is deducted from gross pay before it reaches the employee's bank account. It appears on the payslip alongside income tax and pension. Employer NI is a separate cost paid by the business on top of gross salary and is not deducted from take-home pay.

For a £35,000 salary, employee NI is £1,794.40 while employer NI is £4,500. The employee's deduction uses the 8% main rate on earnings between £12,570 and £35,000. The employer's charge uses the 15% flat rate on earnings above £5,000. Together, total NI on that salary is £6,294.40. Use the [employee cost calculator](/employee-cost-calculator/) to see the combined cost of salary, employer NI, pension and other employment costs.

Since April 2024, the self-employed pay only Class 4 NI on profits. Class 2 NI was abolished as a mandatory charge, although voluntary Class 2 contributions remain available for those wanting to protect their State Pension record at a lower cost.

Class 4 NI works similarly to employee NI but at lower rates: 6% on profits between £12,570 and £50,270, and 2% above £50,270. On £50,000 of taxable profits, Class 4 NI is £2,241.80 for the year. Unlike an employee, a self-employed person pays no NI on the first £12,570 of profits.

Self-employed NI is calculated and collected through the annual Self Assessment tax return, not through monthly payroll. Payments on account may apply if the total tax and NI bill exceeds £1,000.

The table below shows employee and employer NI at several salary benchmarks. Employee NI is the payslip deduction; employer NI is the additional employment cost.

Employee NI rises at 8% until the Upper Earnings Limit, then only 2% applies to additional earnings. This is why the effective employee rate peaks near the UEL and falls at higher salaries. Employer NI has no such ceiling and stays at a flat 15%, making it the dominant NI charge on higher salaries. See the [take-home pay calculator](/take-home-pay-calculator/) for income tax and pension alongside these NI figures.

Not every employee pays NI at the standard rate. HMRC's lettered NI categories can reduce or eliminate the employer charge for qualifying workers, while the employee rate remains unchanged.

Categories H, M and V effectively give the employer zero NI on earnings up to £50,270. The [employer NI calculator](/employer-ni-calculator/) can model these categories so you can see the saving compared to a standard employee. Using the wrong category letter on payroll is an employer compliance risk, so always check the qualifying conditions with HMRC.

You typically need 35 qualifying years of National Insurance contributions or credits to receive the full new State Pension. A qualifying year is one in which you paid or were credited with enough NI contributions.

For employees, a qualifying year normally requires earnings above the Lower Earnings Limit of £6,500 in 2026/27. Self-employed workers build qualifying years through Class 4 NI if profits exceed the Small Profits Threshold, or through voluntary Class 2 contributions. Receiving certain benefits such as Universal Credit, Carer's Allowance or Jobseeker's Allowance can also create NI credits.

After reaching State Pension age, employees no longer pay employee NI but employer NI continues at the normal rate. Self-employed workers over State Pension age stop paying Class 4 NI from the start of the tax year in which they reach pension age.

Each employment has its own NI calculation. Unlike income tax, NI thresholds are not shared across jobs. An employee earning £20,000 in two jobs will pay NI separately on each: the Primary Threshold of £12,570 applies to each employment independently, not once across both.

This means the total NI paid across two jobs can differ from the NI on the same combined salary in one job. HMRC may issue a refund at year-end if the total employee NI across multiple jobs exceeds the annual maximum. Use the [two jobs tax calculator](/two-jobs-tax-calculator/) to model combined take-home pay and spot any NI over-deduction.

Income tax works differently because the Personal Allowance is allocated by HMRC through tax codes. Your main job typically receives the full £12,570 allowance via a 1257L code, while the second job gets a BR code taxing all pay at 20%. NI has no equivalent code system: both jobs simply apply the same threshold independently.

Company directors follow a different NI calculation. Instead of the monthly or weekly earnings-period method used for most employees, directors can use the annual cumulative method. This calculates NI on total earnings for the year so far, avoiding the month-by-month Primary Threshold that can produce different results.

Other situations that affect NI include:

• Over State Pension age: employees stop paying employee NI but employer NI continues at the standard rate on the same thresholds
• Salary sacrifice: exchanging salary for a pension contribution or other benefit reduces the NI-able earnings, saving both employee and employer NI on the sacrificed amount — see the [workplace pension calculator](/workplace-pension-calculator/)
• Benefits in kind: most benefits in kind attract Class 1A NI from the employer at 15% but no employee NI deduction, unless payrolled under specific rules
• Employment Allowance: eligible employers can offset up to £10,500 against their total employer NI bill each year, which reduces the actual amount paid to HMRC without changing the per-employee calculation

Enter your salary or profits, choose the NI type (employee, employer or self-employed), and the calculator applies the official 2026/27 thresholds and rates. The result shows NI for each band, the annual total, monthly amount and effective rate.

For employer NI on its own, the dedicated [employer NI calculator](/employer-ni-calculator/) offers additional features including age categories, Employment Allowance and the total cost to employ. To see employee NI alongside income tax, pension and student loan deductions, use the [take-home pay calculator](/take-home-pay-calculator/). The [National Insurance rates 2026/27 guide](/guides/national-insurance-rates-2026-27/) covers the legislative background, rate history and upcoming changes.