Indietax

National Insurance Calculator 2026/27

Updated for the 2026/27tax year · Last updated

Select employee or self-employed and enter your earnings or profits to see your National Insurance contributions broken down by band. Class 2 NI was abolished in April 2024 — the calculator reflects the current Class 4 rates for the self-employed.

Total NI contributions

£1,346

per year

BandNI
Main rate (6%)on £22,430£1,346
Total Class 4£1,346

Class 2 NI was abolished for most self-employed from April 2024. Voluntary contributions are £182/year (£3.5/week) for those who wish to protect their State Pension entitlement.

People also looked at

How this calculator works

For employees (Class 1), NI is calculated on gross earnings. The main rate of 8% applies on earnings between the Primary Threshold (£12,570) and Upper Earnings Limit (£50,270). Above the UEL, the reduced rate of 2% applies.

For self-employed (Class 4), the same threshold structure applies to trading profits, but the main rate is 6% — reduced from 9% in April 2024 to bring it closer to the employee rate.

Frequently asked questions

Employees pay 8% on earnings between £12,570 and £50,270 (the Upper Earnings Limit), then 2% on earnings above £50,270. No NI is paid on earnings below £12,570.
Self-employed people pay Class 4 NI at 6% on profits between £12,570 and £50,270 (the Upper Profits Limit), then 2% on profits above that. The main rate was cut from 9% to 6% in April 2024.
Class 2 NI was effectively abolished for most self-employed from 6 April 2024. Those with profits above £12,570 no longer pay it. Those with profits between £6,725 and £12,570 receive a NI credit automatically — protecting their State Pension entitlement at no cost. Voluntary Class 2 is still available at £3.50/week for those below £6,725 who want to build a NI record.
No. National Insurance only applies to employment income (Class 1), self-employment profits (Class 4), and some other earned income. Dividends, rental income, and savings interest are not subject to NI.

Related tools