Work & benefits

National Insurance calculator

Check National Insurance for a pay period, a full-year director or self-employed profits. Pick the calculation before entering the amount.

2026/27England, Scotland, Wales and Northern IrelandReviewed 15 October 2026

Your figures

Example values shown

Replace the example with your details, then calculate.

Calculation

Gross pay / annual director earnings / annual trading profit

Employee: one selected pay period. Director or self-employed: the full tax year.

Pay frequency

Class 1 category letterNot used for self-employment. Use the verified letter from payroll.

Voluntary Class 2 weeks

Self-employment only, for profits below £7,105 and confirmed eligibility.

Does this example fit the supported circumstances?No mixed employed/self-employed annual maximum, mid-year category change, part-year director or overseas social-security agreement. Self-employed mode assumes below State Pension age throughout the year.

Your inputs stay in this browser. No account needed.

BEHIND THE NUMBERS

How this calculation works

Class 1 employee NI applies the category rate between the primary threshold and upper earnings limit, then the upper rate above it. Employer NI applies 15% above the category’s secondary threshold. Class 4 is 6% on annual profits £12,570–£50,270 and 2% above; voluntary Class 2 is £3.65 for each eligible week.

Worked example

Employee: (£3,000 − £1,048) × 8% = £156.16. Employer: (£3,000 − £417) × 15% = £387.45.

Example result: £156.16

Do not divide annual thresholds for ordinary payslips

An employee’s NI normally belongs to the earnings period in which they are paid. Monthly thresholds are not exactly one-twelfth of annual thresholds. Enter the gross earnings for that actual period.

Employer NI is an extra employment cost

The employer result is separate from the employee deduction. Certain verified category letters give the employer a higher threshold. Employment Allowance is a business-level relief and is deliberately not subtracted from one employee’s result.

Self-employment uses profits

Use taxable trading profit, not sales or money withdrawn from the business. Profits at or above £7,105 generally earn Class 2 treatment without a payment; Class 4 does not start until £12,570.

Assumptions and rounding

Pay is NI-able earnings, after any valid salary sacrifice.
Employer category relief is still valid for the payment.
Each result rounds contributions to pennies after applying the bands.

Questions about this calculator

Is Scottish National Insurance different?

No. The NI rates in this tool are UK-wide. Scottish differences affect Income Tax, which is handled by the take-home calculator.

Which category should I select?

Use the category your circumstances support. Reduced-rate and deferment letters need valid authority; location-based and age-based employer relief have eligibility rules.

Can I enter my turnover as self-employed profit?

No. Enter the trading profit used for NI after allowable business costs and relevant tax adjustments.