National Insurance Calculator UK 2025/26
This National Insurance calculator works out your NI contributions for the 2025/26 tax year, covering both employed and self-employed workers. Simply enter your annual salary or trading profit to see exactly how much Class 1 or Class 4 National Insurance you owe, along with your employer's NI cost and a combined tax-and-NI breakdown. The tool uses the latest HMRC thresholds, including the primary threshold of £12,570 and the upper earnings limit of £50,270. Whether you want to check your payslip deductions, compare the cost of employment versus self-employment, or understand how much your employer pays on top of your salary, this calculator gives you a clear answer in seconds.
Understanding Your National Insurance Contributions
National Insurance is a payroll tax that funds the state pension, the NHS and other social security benefits. For 2025/26, employed workers pay Class 1 NI at 8% on earnings between £12,570 and £50,270, dropping to 2% above the upper earnings limit. Self-employed workers pay Class 4 NI at a lower rate of 6% within the same band. Your NI record also determines your entitlement to the state pension and certain benefits like Maternity Allowance. If your results show zero NI, your earnings are below the primary threshold and no contributions are due, though this may affect your qualifying years.
National Insurance Thresholds and Classes Explained
HMRC operates several NI classes. Class 1 applies to employees and is split between employee and employer contributions. Class 4 applies to self-employed profits. Class 2, which was a flat weekly charge for the self-employed, has been effectively abolished from April 2024. Employer NI runs at 13.8% on all earnings above £9,100 with no upper cap, making it a significant cost for businesses. You can check your full NI record and qualifying years through your Personal Tax Account on GOV.UK.
Reducing Your National Insurance Bill
Salary sacrifice is one of the most effective ways to lower your NI liability. By diverting part of your salary into a workplace pension, you reduce your gross earnings and therefore pay less National Insurance, as well as less income tax. Use our pension tax relief calculator to see exactly how much you could save. If you are self-employed, ensure you are claiming all allowable expenses to reduce your taxable profit, as Class 4 NI is calculated on your net profit. Our self-employed tax calculator can help you model different scenarios.
For 2025/26, employed workers pay 8% on earnings between £12,570 and £50,270, and 2% above £50,270. Self-employed workers pay Class 4 NI at 6% on profits in the same band, and 2% above £50,270.
For employees in 2025/26, the primary threshold is £12,570 per year. The upper earnings limit is £50,270, above which the rate drops to 2%. For employers, the secondary threshold is £9,100.
No. Once you reach state pension age you stop paying National Insurance contributions, even if you continue working. You still pay income tax on earnings above your personal allowance.
You need 35 qualifying years of National Insurance contributions to receive the full new state pension. You need at least 10 qualifying years to receive any state pension at all.
Your employer pays Class 1 secondary NI at 13.8% on all your earnings above the secondary threshold of £9,100 per year. There is no upper limit on employer NI.
This calculator provides estimates for guidance only. Results use 2025/26 HMRC rates. This is not financial, legal or professional advice. For regulated financial advice, speak to a qualified financial adviser.