What This Calculator Estimates
National Insurance in the UK is a separate payroll contribution from Income Tax, funding state benefits like the State Pension and certain unemployment and health benefits, calculated using its own threshold structure that differs from Income Tax bands. Because employees, employers, and the self-employed pay different classes of National Insurance at different rates, this calculator uses an editable rate so you can model the specific class and rate relevant to your situation.
How to Use This Calculator
- Enter annual gross salary.
- Enter an estimated NI rate.
- Click Estimate National Insurance.
- Review the annual and monthly NI estimate.
- Verify official UK rules before relying on the result.
2026/27 UK National Insurance Rates
Employees pay Class 1 NI at 0% on earnings up to the Primary Threshold of £12,570/year, then 8% on earnings between £12,570 and the Upper Earnings Limit of £50,270, dropping to 2% on anything above that. Employers pay a separate 15% on earnings above a £5,000 secondary threshold, with no upper cap. Self-employed profits are charged Class 4 NI at 6% between £12,570 and £50,270, then 2% above — Class 2 was abolished in April 2024, though voluntary £3.65/week payments can still protect your State Pension record if profits are low.
Related Calculators
Salary Calculator UK · Income Tax Calculator UK · Payroll Tax Calculator
Tips for a More Accurate Estimate
- Confirm which NI class applies to you (employee Class 1, self-employed Class 2/4).
- Check current NI thresholds, since they differ from Income Tax personal allowance thresholds.
- Track your NI qualifying years if you're planning around State Pension eligibility.
- Pair this with the Income Tax Calculator UK for your full statutory deduction picture.
- Recheck HMRC's current rates each tax year.
Frequently Asked Questions
Is National Insurance the same as Income Tax?
No, they're separate systems — Income Tax funds general government spending while National Insurance specifically funds state benefits and pension entitlement, using its own thresholds.
Do employees and self-employed people pay the same National Insurance?
No, employees typically pay Class 1 National Insurance, while the self-employed pay Class 2 and/or Class 4 depending on profit levels — rates and thresholds differ between these classes.
Does National Insurance affect my State Pension?
Yes, your National Insurance contribution record (measured in qualifying years) determines your eligibility for and amount of the UK State Pension.
Does this calculator apply the correct NI class automatically?
No, enter the rate applicable to your specific NI class (employee, employer, or self-employed) for an accurate estimate.
Where can I confirm current official NI rates and thresholds?
HMRC publishes current National Insurance thresholds and rates by class on its official website.
Last updated: May 11, 2026