UK National Insurance Calculator 2025/26

National Insurance rates 2025/26

National Insurance is the UK's social security tax, funding the state pension, NHS, and benefits. Different classes apply depending on your employment status.

Class 1 — Employees

Employee contributions: You pay 8% on earnings between £12,570 and £50,270 (the Primary Threshold to Upper Earnings Limit), and 2% on everything above £50,270. Your employer deducts NI from your pay automatically through PAYE.

Employer contributions: Your employer pays 15% on your earnings above £5,000 (the Secondary Threshold). This is an additional cost on top of your salary. For a £50,000 salary, employer NI adds £6,750 to the total employment cost.

Class 2 — Self-employed (flat rate)

Self-employed workers pay a flat rate of £3.45 per week (£179.40/year) if their profits exceed £12,570. This ensures eligibility for the state pension and certain benefits.

Class 4 — Self-employed (percentage)

In addition to Class 2, you pay Class 4 NI at 6% on profits between £12,570 and £50,270, and 2% above £50,270. This was reduced from 9% in April 2024, saving self-employed workers significantly.

Class 3 — Voluntary contributions

If you have gaps in your NI record (for example, time spent abroad or not working), you can pay voluntary Class 3 contributions at £17.45 per week (£907.40/year) to protect your state pension entitlement. Each qualifying year adds approximately £300/year to your state pension.

How NI differs from income tax

Unlike income tax, NI has no personal allowance taper — the thresholds are fixed. Employer NI is invisible to most employees but represents a significant cost of employment. Together, employee NI (8%) and employer NI (15%) mean 23% of earnings in the main band go to NI — more than the 20% basic rate of income tax.