National Insurance Calculator
Work out exactly how much National Insurance you’ll pay in 2026/27. Choose whether you’re an employee, self-employed, or an employer, and see a full breakdown against the latest HMRC thresholds.
Calculate Your National Insurance
Select your status and enter your pay or profit below. The calculator applies the correct 2026/27 threshold and rate, and shows exactly how the figure is worked out.
NI Contribution Solver
Estimate your Class 1 or Class 4 National Insurance liability
NI Quick Facts (2026/27)
Essential UK National Insurance thresholds
Understanding National Insurance
National Insurance is charged separately from Income Tax, using its own thresholds and rates. Here’s how it’s actually worked out.
Identify Your Contribution Class
Employees pay Class 1 through PAYE, employers pay a separate Class 1 secondary contribution, and self-employed workers pay Class 4 (and sometimes Class 2) via Self Assessment.
Apply the Relevant Threshold
Each class has its own starting point below which no National Insurance is due — for example, £12,570 a year for employees, or £5,000 a year for employers.
Charge the Main Rate
Earnings or profits between the lower threshold and the Upper Earnings Limit (£50,270 a year) are charged at the main rate — 8% for employees, 6% for the self-employed, 15% for employers.
Apply the Reduced Rate Above the Upper Limit
Once earnings pass £50,270 a year, employees and the self-employed pay a lower additional rate (2%) on the balance, while employers continue paying 15% with no upper cap.
UK National Insurance Rates 2026/27
Current HMRC National Insurance rates and thresholds for the 2026/27 tax year (6 April 2026 to 5 April 2027).
| Class | Who Pays | Threshold (Annual) | Main Rate | Rate Above Upper Limit |
|---|---|---|---|---|
| Class 1 (Employee) | Employees | £12,570 (Primary Threshold) | 8% | 2% above £50,270 |
| Class 1 (Secondary) | Employers | £5,000 (Secondary Threshold) | 15% | 15% (no upper limit) |
| Class 4 | Self-Employed | £12,570 (Lower Profits Limit) | 6% | 2% above £50,270 |
| Class 2 | Self-Employed | £7,105 (Small Profits Threshold) | Treated as paid above threshold | £3.65/week if paid voluntarily below it |
| Threshold | Weekly | Monthly | Annual |
|---|---|---|---|
| Lower Earnings Limit | £129 | £559 | £6,708 |
| Primary Threshold (Employee) | £242 | £1,048 | £12,570 |
| Secondary Threshold (Employer) | £96 | £417 | £5,000 |
| Upper Earnings Limit | £967 | £4,189 | £50,270 |
National Insurance FAQ
Answers to the most frequently asked questions about UK National Insurance for 2026/27.
For 2026/27, employees pay 8% National Insurance on earnings between the Primary Threshold of £12,570 and the Upper Earnings Limit of £50,270 a year, and 2% on anything above that. Employers pay 15% on employee earnings above the £5,000 Secondary Threshold.
The employee Primary Threshold is £242 a week, £1,048 a month, or £12,570 a year. No employee National Insurance is due below this amount. The employer Secondary Threshold is lower, at £96 a week, £417 a month, or £5,000 a year.
Self-employed workers pay Class 4 National Insurance at 6% on profits between £12,570 and £50,270, and 2% on profits above that. Class 2 contributions are treated as paid automatically once profits reach the Small Profits Threshold, with no separate bill in most cases.
No. National Insurance is only charged on earnings or profits above the relevant threshold, and it is calculated separately for each job or self-employment. Income from savings, dividends, and pensions is not subject to National Insurance.
Your National Insurance record determines how many qualifying years you build towards the State Pension and certain other benefits. Missing years, for example from low profits or being out of work, can reduce the pension you eventually receive.