National Insurance Calculator
Work out your UK National Insurance contributions for 2026/27, whether you're employed or self-employed.
Your Details
2026/27 National Insurance Rates
| Class | Band | Rate |
|---|---|---|
| Class 1 (Employee) | £12,570 - £50,270 per year | 8% |
| Above £50,270 per year | 2% | |
| Class 4 (Self-Employed) | £12,570 - £50,270 profit per year | 6% |
| Above £50,270 profit per year | 2% |
Good to Know
- NI is calculated separately from Income Tax and uses different thresholds.
- Employees pay via PAYE automatically; the self-employed pay via Self Assessment.
- You need 35 qualifying years for the full new State Pension.
- No NI is due once you reach State Pension age.
- Voluntary Class 2 or Class 3 contributions can fill gaps in your NI record.
Frequently Asked Questions
National Insurance (NI) is a UK payroll tax that funds state benefits including the State Pension, statutory sick pay, and maternity pay. Employees pay Class 1 NI once they earn above the Primary Threshold, and the self-employed pay Class 4 NI on profits above the Lower Profits Limit. It is separate from Income Tax and calculated using its own thresholds.
For 2026/27, employees pay Class 1 NI at 8% on earnings between £12,570 and £50,270 per year, and 2% on earnings above £50,270. Self-employed people pay Class 4 NI at 6% on profits between £12,570 and £50,270, and 2% above that. These rates and thresholds are used throughout this calculator.
Class 1 NI is paid by employees and is deducted automatically from your salary through PAYE, with your employer also paying a separate employer contribution on top. Class 4 NI is paid by self-employed people on their annual profits via Self Assessment. Many self-employed people also pay voluntary Class 2 contributions to protect their State Pension record, though it is no longer compulsory.
No. Once you reach State Pension age you stop paying National Insurance on your earnings, even if you continue working, though your employer still pays employer NI on your behalf. Income Tax is still due as normal.
You need 35 qualifying years of NI contributions (or credits) to get the full new State Pension, and at least 10 years to get any State Pension at all. Years where your earnings are below the Lower Earnings Limit but above zero can still count if you earn above £123 a week, as you build up NI credits without actually paying NI.