UK National Insurance Calculator 2026/27

National Insurance rates 2026/27

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 (treated as paid or voluntary)

There is no compulsory Class 2 charge. If profits are at or above the Small Profits Threshold, you are normally treated as having paid Class 2 for benefit-record purposes. Those below it may choose voluntary Class 2 at £3.65 per week.

Class 4 — Self-employed (percentage)

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 £18.40 per week (£956.80/year) to protect your state pension entitlement. Each qualifying year adds approximately £358.50/year to the full new State Pension for someone whose NI record started after April 2016.

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.