UK National Insurance Calculator 2026/27 (NI & Class 4)

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Formula at a glance

UK National Insurance Calculator: Employee NI — 8% × (pay − £1,048) up to £4,189 a month + 2% above. Example: £3,000 a month employee → Employee National Insurance a month: £156.16 — How the UK National Insurance Calculator works: Employee NI — 8% × (pay − £1,048) up to £4,189 a month + 2% above

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📘 About the UK National Insurance Calculator

Employees pay Class 1 National Insurance of 8% on weekly earnings between £242 and £967 (£1,048–£4,189 a month) and 2% above that. Employers pay 15% on earnings above £96 a week (£5,000 a year), and nothing below £967 a week for employees under 21.

Self-employed people pay Class 4 NI of 6% on profits between £12,570 and £50,270 and 2% above, through Self Assessment. Class 2 is no longer compulsory; people with profits under £7,105 can pay it voluntarily to protect their State Pension.

🧮 Formula

Employee NI

8% × (pay − £1,048) up to £4,189 a month + 2% above

Employer NI

15% × (pay − £417 a month)

Class 4

6% × profit £12,570–£50,270 + 2% above

✏️ Worked examples

£3,000 a month employee

You enter
You are	An employee (Class 1)
Pay or profit	3,000 £
Per	Month
Over State Pension age?	No
Employee under 21?	No

You get
Employee National Insurance a month	£156.16
Employee NI a year	£1,873.92
Employer National Insurance a month	£387.45
Total cost to the employer a month	£3,387.45
Rates	8% between £1,048 and £4,189 a month, 2% above · employer 15% above £417

£156.16.

Self-employed, £45,000 profit

You enter
You are	Self-employed (Class 4)
Pay or profit	45,000 £
Per	Year
Over State Pension age?	No
Employee under 21?	No

You get
Class 4 National Insurance a year	£1,945.80
Main rate 6% on profits £12,570–£50,270	£1,945.80
2% on profits over £50,270	£0.00
Class 2	Nothing to pay — you get National Insurance credits for the State Pension

£1,945.80.

🧭 How to use this calculator

What you enter

You are
Pay or profit (£)
Per
Over State Pension age?
Employee under 21?

What you get

Employee National Insurance a month
Employee NI a year
Employer National Insurance a month
Total cost to the employer a month
Rates

💡 Class 1 thresholds 2026/27

Lower earnings limit: £129 a week
Primary threshold: £242 a week / £1,048 a month / £12,570 a year
Upper earnings limit: £967 a week / £4,189 a month / £50,270 a year
Secondary (employer) threshold: £96 a week / £417 a month / £5,000 a year

❓ Frequently asked questions

What are the National Insurance rates for 2026/27?

Employees pay 8% between £12,570 and £50,270 a year and 2% above. Employers pay 15% above £5,000. Self-employed pay 6% and 2% on profits over the same limits.

Do I pay National Insurance after State Pension age?

No employee NI is due once you reach State Pension age, but your employer still pays employer NI.

Is National Insurance worked out monthly or yearly?

For employees it is worked out on each pay period on its own, so a large bonus in one month can mean more NI at 2% than if it were spread out. Directors use an annual earnings period.

Do I need to pay Class 2 National Insurance?

No. Since April 2024 self-employed people with profits over £7,105 get NI credits automatically. Below that you can pay £3.65 a week voluntarily.

🧾 UK National Insurance Calculator 2026/27 (Employee, Employer & Self-Employed)