UK National Insurance Calculator (2026/27 and 2025/26)
Class 1 employee and employer NI by category letter (A, B, C, H, M, J, V, Freeport and Investment Zone), or Class 2 and 4 for the self-employed, at 2026/27 or 2025/26 rates: yearly, monthly and weekly NI, the band workings, Employment Allowance, Class 1A on benefits, the cost of employing someone and an employee vs self-employed comparison.
How it works
Employee Class 1 (category A): 8% × earnings between £12,570 and £50,270 + 2% × earnings above £50,270 · Employer: 15% × earnings above £5,000 (above £50,270 for under-21s, apprentices under 25 and veterans; above £25,000 in Freeports and Investment Zones), plus 15% Class 1A on benefits, less any Employment Allowance (£10,500) · Self-employed Class 4: 6% × profit between £12,570 and £50,270 + 2% above · Class 2: credited free at £7,105+ profit (2026/27), voluntary £3.65 a week below
National Insurance funds the State Pension and contributory benefits and is charged separately from income tax. Employees pay 8% in the main band and 2% above the upper earnings limit. Since April 2025 employers pay 15% on everything above £5,000, which makes employer NI the larger of the two for most salaries. Your category letter changes the rates. Over State Pension age you pay nothing, though the employer still pays. For under-21s, apprentices under 25 and veterans the employer pays nothing up to £50,270, and the reduced married woman’s rate is 1.85%. The self-employed pay Class 4 at 6% and 2% on profits. Class 2 is now credited free above the small profits threshold, and below it you can pay a small voluntary amount to protect your State Pension. Earnings above the lower earnings limit (£6,708 in 2026/27) count as a qualifying year even where no NI is due. You can enter pay a year, a month or a week, switch between 2026/27 and 2025/26, add benefits in kind for Class 1A, and compare the same income as an employee and as self-employed. NI rates are the same across the whole UK, Scotland included.
Worked example
£42,000 employee in 2026/27 (category A): (42,000 − 12,570) × 8% = £2,354.40 a year, £196.20 a month. The employer pays (42,000 − 5,000) × 15% = £5,550, so the job costs £47,550. If the same person were under 21 (category M), the employer would pay nothing because the salary is below £50,270. As a sole trader with £42,000 profit, Class 4 would be (42,000 − 12,570) × 6% = £1,765.80, with Class 2 credited free.
Sources: GOV.UK — Rates and thresholds for employers 2026 to 2027 · GOV.UK — Rates and allowances: National Insurance contributions · GOV.UK — Self-employed National Insurance rates · GOV.UK — National Insurance category letters
Frequently asked questions
Is NI charged per job or on total income?
Per employment (per pay period), unlike income tax — two part-time jobs can each fall under the threshold.
Do I pay NI after State Pension age?
Employees stop paying Class 1 at State Pension age; employers still pay their share.
What does my NI category letter mean?
It tells your employer which rates to use. A is standard. M is for under-21s and H for apprentices under 25: they pay normal employee NI, but the employer pays none up to £50,270. C is for people over State Pension age, who pay nothing. B is the old reduced rate for some married women, J is for deferred NI when another job already pays the full rate, and V is for veterans in their first civilian job.
Do self-employed people still pay Class 2?
Not compulsorily. Since April 2024, profits at or above the small profits threshold (£7,105 in 2026/27) get Class 2 credited free. Below it you can pay £3.65 a week voluntarily to keep a qualifying year for the State Pension.
Who can claim the Employment Allowance?
Most employers can take up to £10,500 a year off their employer NI bill. Companies whose only employee paid above the secondary threshold is a director cannot, and nor can public bodies or people employing someone for personal, household or care work (except a care or support worker).
Is National Insurance different in Scotland?
No. NI thresholds and rates are UK-wide. Scotland sets its own income tax bands, so take-home pay differs, but the NI on the same pay is identical.
Related calculators
Uses 2026/27 or 2025/26 UK National Insurance rates and thresholds, which apply across the whole UK. Thresholds change every April — check GOV.UK. Educational estimate, not tax advice.