UK National Insurance Calculator 2026/27
Calculate your statutory UK National Insurance contributions (NICs) for the 2026/27 tax year. Evaluates Class 1 employee and employer contributions across all category letters, Class 4 self-employed profits, and voluntary Class 3 state pension qualifying years.
National Insurance Parameters
HMRC Statutory Rates: Class 1 (8%), Class 4 (6%), Class 3 (£18.40/wk)
Calculation Breakdown
Category A (8.00% main, 2% upper)
Deducted per monthly payroll cycle
Paid directly by employer to HMRC
•Class 1 Employee NI: 8% between £12,570 and £50,270; 2% above £50,270 (Category A).
How Your National Insurance Was Calculated (2026/27)
Class 1 Employee • Category A • Gross: £45,000.00
Statutory Thresholds & Rates Applied
Primary Threshold: £12,570Primary Threshold: £12,570 (£242/wk) • Upper Earnings Limit: £50,270 (£967/wk) • Rate: 8% main / 2% upper
Employee NI was reduced from 12% to 10% and then to 8% in 2024. Self-employed Class 4 was reduced to 6%.
Contribution Liability Breakdown
£2,594.40Annual Employee NI: £2,594.40
Monthly Deduction on Payslip: £216.20 / month
Weekly Equivalent: £49.89 / week
Employer Secondary NI Contribution
£6,000.00(£45,000 − £5,000 Secondary Threshold) × 15% = £6,000.00
Employer National Insurance is paid directly by your company and is not deducted from your gross wage.
£2,594.40
How this calculator works
How it works
- 01Identifies your employment classification: Class 1 employee, Class 4 sole trader/partnership, or Class 3 voluntary contributor.
- 02Evaluates Class 1 employee NI at 8% on earnings between the Primary Threshold (£12,570/yr, £242/wk) and Upper Earnings Limit (£50,270/yr, £967/wk), and 2% above the UEL.
- 03Calculates Class 1 employer contributions at 15% on gross wages above the Secondary Threshold (£5,000/yr, £96/wk) for Category A employees.
- 04Applies statutory NI category exemptions: Under 21s (Category M) and apprentices under 25 (Category H) pay employee NI while employers pay 0% secondary NI up to £50,270.
- 05Computes Class 4 self-employed NI on business profits: 6% between £12,570 and £50,270 plus 2% above £50,270 (Class 2 compulsory flat-rate abolished).
- 06Estimates voluntary Class 3 contributions at £18.40/week (£956.80/year) to plug gaps in your National Insurance record for the full UK State Pension.
Tax rules that apply
- •Class 1 Employee NI Rates (8% & 2%): Following consecutive statutory cuts, employee NI is 0% up to £12,570/year (£242/week), 8% between £12,570 and £50,270 (£242 to £967/week), and 2% on earnings above £50,270.
- •Class 1 Employer Contributions (15%): Employers pay 15% on all employee earnings above the Secondary Threshold of £5,000/year (£96/week). Under 21s (Category M) and apprentices under 25 (Category H) are exempt from employer NI up to £50,270.
- •Class 4 Self-Employed Contributions (6% & 2%): Self-employed sole traders and partners pay 6% on profits between £12,570 and £50,270, and 2% on profits exceeding £50,270.
- •Abolition of Compulsory Class 2 NI: The compulsory flat-rate Class 2 National Insurance contribution was abolished from April 2024. Self-employed workers with profits above £12,570 receive national insurance credits toward the state pension automatically.
- •Voluntary Class 3 Contributions (£18.40/week): Individuals with gaps in their National Insurance record can pay voluntary Class 3 contributions at £18.40/week (£956.80/year) to ensure they accumulate the 35 qualifying years needed for the maximum New State Pension.
Current Tax Rates
| Tax / Deduction | Rate | Notes |
|---|---|---|
| Employee Primary Threshold | £12,570 / year (£242 / wk) | 0% employee NI below this |
| Employee Main Rate | 8.0% | £12,570 to £50,270 |
| Employee Upper Rate | 2.0% | Earnings above £50,270 / yr |
| Employer Secondary Threshold | £5,000 / year (£96 / wk) | Threshold for secondary NI |
| Employer Secondary Rate | 15% | Payable on earnings over £5,000 |
| Self-Employed Class 4 (Main) | 6.0% | Profits £12,570 to £50,270 |
| Self-Employed Class 4 (Upper) | 2.0% | Profits above £50,270 |
| Voluntary Class 3 | £18.40 / week | £956.80 per qualifying year |
What this calculator assumes
- Reflects HMRC Class 1, Class 3, and Class 4 National Insurance thresholds for the 2026/27 tax year.
- Employee calculations assume standard Category A unless specified otherwise.
- Employer calculations do not incorporate the £10,500 Employment Allowance off-set unless claimed across total business payroll.
Where our numbers come from
These calculators are based on official government tax rates and rules. We link directly to the source so you can verify everything yourself.
HMRC — Employer Tax Rates & Thresholds 2025–2026
HM Revenue & Customs, United Kingdom
HMRC — Income Tax & National Insurance Rates 2026/27
HM Revenue & Customs (HMRC)
Frequently Asked Questions
What are the National Insurance rates and thresholds for 2026/27?
For employees (Class 1, Category A), National Insurance is 0% on earnings up to £12,570/year (£242/week), 8% on earnings between £12,570 and £50,270 (£242 to £967/week), and 2% on earnings above £50,270 (£967/week). Employers pay 15% on earnings above £5,000/year (£96/week). Self-employed individuals pay Class 4 NI at 6% between £12,570 and £50,270, and 2% above £50,270.
How does the 8% employee National Insurance rate compare to previous years?
The employee National Insurance rate was reduced from 12% to 10% in January 2024, and then reduced further to 8% in April 2024. For a full-time worker on an average salary of £35,000, this cut saves over £900 per year compared to 2023 rates.
Do self-employed individuals still pay Class 2 National Insurance?
No. The compulsory flat-rate Class 2 National Insurance contribution was abolished from 6 April 2024. If your self-employed profits exceed the Small Profits Threshold (£6,725), you receive national insurance credits toward your state pension automatically at no cost. If your profits exceed £12,570, you only pay Class 4 National Insurance at 6%.
How do National Insurance categories (A, B, C, H, M, J) affect my deductions?
Most standard adult employees are on Category A. Category B applies to married women with a reduced rate election (3.85%). Category C applies to employees over State Pension age (who pay 0% employee NI). Category M (under 21) and Category H (apprentices under 25) pay standard employee NI, but their employers are exempt from paying secondary NI on earnings up to £50,270. Category J applies to employees who already pay NI in another job.
Why should I consider paying voluntary Class 3 National Insurance contributions?
To qualify for the full New State Pension (£241.30/week for 2026/27), you need at least 35 qualifying years on your National Insurance record. If you took career breaks, worked part-time below the earnings limit, or lived abroad, paying voluntary Class 3 contributions (£18.40/week or £956.80/year) can fill missing years and significantly boost your guaranteed retirement income.
How do pension salary sacrifice schemes save on National Insurance?
Unlike personal pension relief at source (which only refunds income tax), a workplace salary sacrifice scheme reduces your contractual gross wage before tax and NI are calculated. This means both employee National Insurance (8% or 2%) and employer National Insurance (15%) are saved on every pound sacrificed, making it the most tax-efficient method to fund retirement in the UK.
