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Tax & Salary · 2025/26

UK National Insurance Calculator

Work out exactly how much National Insurance you owe — whether you’re on PAYE (Class 1) or self-employed (Class 4) — for the 2025/26 tax year.

Your earnings

How are you paid?
£

Before tax, NI and pension.

Figures cover the 2025/26 UK tax year. Class 2 NI was effectively abolished from April 2024 for most self-employed people and is not included here.

National Insurance payable
£1,794
Monthly
£150
Weekly
£35
Effective NI rate: 5.13%

Band-by-band breakdown

  • Below £12,570
    0% — the Primary Threshold / Lower Profits Limit.
    £0
  • £12,571 – £50,270
    8% on £22,430.00
    −£1,794
  • Above £50,270
    2% on £0.00
    £0
  • Total National Insurance
    £1,794

How we calculated your result

National Insurance is a slab tax like Income Tax — different slices of your earnings are taxed at different rates. We:

  1. Apply 0% to everything up to the Primary Threshold of £12,570.
  2. Apply the main rate (8% for employees, 6% for self-employed) to the slice between £12,570 and £50,270.
  3. Apply 2% to everything above £50,270 — the Upper Earnings Limit.

The total at the top is what HMRC takes over the tax year — via PAYE if you’re an employee, or via Self Assessment if you’re self-employed.

Official UK rules in simple English

Rates for the 2025/26 tax year (6 April 2025 to 5 April 2026):

Earnings sliceClass 1 (employee)Class 4 (self-employed)
Up to £12,5700%0%
£12,571 – £50,2708%6%
Above £50,2702%2%

Class 2 NI (the flat £3.50/week rate for self-employed workers) was effectively abolished from 6 April 2024. You only need it now if you’re below the small-profits threshold and want to voluntarily protect your State Pension record.

Employers also pay Class 1 secondary NI on your salary — but that comes out of the employer’s budget, not yours, so it’s not shown here.

Common pitfalls to watch out for

  • ⚠ NI doesn’t taper above £100k

    Unlike Income Tax (where the Personal Allowance disappears between £100k and £125,140), NI just stays at the flat 2% rate above £50,270. There’s no extra cliff to worry about.

  • ⚠ Self-employed people often forget the 2% upper rate

    Class 4 is famous for the 6% headline rate, but every pound of profit above £50,270 still attracts 2%. A £100,000 profit doesn’t mean £5,250 of NI — it means about £3,256.

  • ⚠ Bonuses are taxed in the month they’re paid

    Class 1 NI is calculated per pay period, not per year. A one-off bonus can push you into the 8% band for that month — even if your average salary would only ever hit 2%. The annual figure here is an estimate; your payslip total will match by year-end.

  • ⚠ Directors get a different rule

    Company directors use an annual earnings period for NI rather than monthly. If you’re a director, the totals here are still the right ballpark, but your pay timing won’t affect the result the way it does for a regular employee.

Frequently asked questions

I’m both employed and self-employed. Do I pay both Class 1 and Class 4?
Yes — but HMRC won’t make you pay twice on the same money. Class 1 is calculated on your salary, Class 4 is calculated on your trading profit. If your combined liability exceeds an annual cap, HMRC adjusts it through Self Assessment.
Does paying more NI mean a bigger State Pension?
Not directly. What matters is the number of qualifying years on your NI record. You need 35 qualifying years for the full new State Pension — paying more NI in a single year doesn’t add credit, it just contributes to general government revenue.
I’m above State Pension age. Do I still pay NI?
No — once you reach State Pension age, you stop paying Class 1 and Class 4 NI, even if you’re still working. Your employer keeps paying their secondary contribution though.

Estimates based on UK 2025/26 rates and thresholds. Doesn’t account for salary sacrifice, multiple employments in the same period, or director-specific calculation methods.

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