UK National Insurance Calculator (2026/27)
Calculate your National Insurance contributions for the 2026/27 tax year. Choose between employee (Class 1) and self-employed (Class 2 + Class 4). The calculator applies the current Primary Threshold, Upper Earnings Limit, and the post-April-2024 reduced rates.
How is this calculated?
Class 1 employees pay 8% on earnings between the Primary Threshold (£12,570/year, £242/week) and the Upper Earnings Limit (£50,270/year, £967/week), then 2% above. Class 4 self-employed pay 6% on profits between the Lower Profits Limit (£12,570) and the Upper Profits Limit (£50,270), then 2% above. Class 2 is voluntary post-2024 reform, but still accrues at £3.45/week (£179.40/year) once profits exceed the Small Profits Threshold (£6,725) — useful for maintaining your State Pension qualifying years.
Frequently Asked Questions
Is the 8% NI rate permanent?
The 8% Class 1 main rate (down from 12% in 2023 then 10% in early 2024) was set by the Autumn Statement 2023 and confirmed in subsequent Budgets. It can be changed by future Chancellors but is currently the rate as of the 2026/27 tax year.
Do I still need to pay Class 2 NI if I'm self-employed?
Class 2 is no longer mandatory for most self-employed people whose profits exceed the Small Profits Threshold (£6,725) — your contribution year accrues automatically. You can choose to pay voluntarily at £3.45/week (£179.40/year) if you want to plug a gap in your contribution record (e.g. very low profits or volunteering for State Pension purposes).
Why is NI different for employees and self-employed?
Self-employed Class 4 (6%) is lower than employee Class 1 (8%) because self-employed people don't qualify for some contributory benefits (e.g. statutory sick pay, contribution-based jobseeker's allowance) and don't have employer NI paid on top of their earnings.
Is there an upper limit to NI?
There's no overall cap, but the rate falls from 8% (or 6%) to 2% once earnings exceed the Upper Earnings Limit (£50,270). High earners therefore pay a relatively small amount of NI on income above that threshold compared to Income Tax (which jumps from 20% to 40% at the same point).
What about employer NI?
Employer Class 1 Secondary NI is paid by the employer on top of the employee's gross salary (currently 13.8% above the Secondary Threshold, rising to 15% in April 2025). It doesn't reduce your take-home pay but does affect your total cost to the employer. This calculator covers the employee side only.
Last updated: May 2026 · Rates sourced from HMRC