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.
National Insurance contributions (NICs) are a separate levy from income tax, charged on earnings from employment and self-employment. For the 2026/27 tax year, employees pay Class 1 NICs, while self-employed people pay Class 4 NICs. Both use similar thresholds — the Primary Threshold (£12,570) below which no NI is due, and the Upper Earnings Limit (£50,270) above which a reduced rate applies — but the main rates differ.
Employees pay 8% on earnings between £12,570 and £50,270, then 2% above that. The self-employed pay Class 4 NI at 6% on profits between £12,570 and £50,270, then 2% above. The Class 4 main rate was reduced from 9% to 6% in April 2024. Importantly, Class 4 NI does not contribute to your State Pension entitlement in the way Class 1 does — it is purely a revenue levy.
Class 2 NI, which was historically a flat weekly charge (£3.45/week) paid by the self-employed to protect their State Pension record, was effectively abolished from 6 April 2024. Self-employed people with profits at or above the Small Profits Threshold (£6,725) now have their State Pension year credited automatically at no cost. Those with profits below £6,725 can choose to pay voluntary Class 3 contributions (£17.45/week in 2026/27) to protect qualifying years — this is usually worth considering, since each State Pension qualifying year is worth approximately £329/year in additional pension income.
Total NI contributions
£1,346
per year
| Band | NI |
|---|---|
| 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.
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How this calculator works
The calculator applies the 2026/27 NI thresholds and rates as published by HMRC:
Class 1 (employees): NI is calculated on gross earnings, not on taxable income. Pension contributions do not reduce your NI liability. The Primary Threshold is £12,570 — below this, no employee NI is payable. Between £12,570 and £50,270 (the Upper Earnings Limit), employee NI runs at 8%. Above £50,270, the rate drops to 2%. There is no ceiling on the 2% band — it applies to all earnings above the UEL.
Class 4 (self-employed): NI is calculated on trading profits — the net profit after allowable business expenses. The Lower Profits Limit mirrors the Primary Threshold at £12,570 and the Upper Profits Limit mirrors the UEL at £50,270. Between these, the rate is 6% (down from 9% since April 2024). Above £50,270, the rate is 2%. Class 4 NI is collected via your Self Assessment tax return — it is not deducted at source.
Employer NI (Class 1 secondary contributions): This calculator shows employee-side NI only. Employers pay a separate 15% secondary NI contribution on earnings above the Secondary Threshold (£9,100), which is a cost to the employer and not a deduction from your pay. For contractors working through their own limited company, employer NI is a company cost — use the IR35 or Ltd vs Sole Trader calculators to see the full employer NI picture.