National Insurance Calculator UK 2026/27 — Employee & Self-Employed
Calculate your National Insurance contributions for 2026/27. Covers employee Class 1, self-employed Class 2 and Class 4, and employer NI. See your annual and monthly NI breakdown.
National Insurance Calculator 2026/27
£2,594
Your NI (annual)
£216
Your NI (monthly)
£4,954
Employer NI
£49,954
True cost to employer
Your NI — Class 1 (Employee)
| Band | Rate | Earnings | NI |
|---|---|---|---|
| Below threshold (£0 – £12,570) | 0% | £12,570 | £0 |
| Main rate (£12,570 – £50,270) | 8% | £32,430 | £2,594 |
| Total Your NI | £2,594 | ||
Employer NI (paid by your employer)
| Band | Rate | Earnings | NI |
|---|---|---|---|
| Below secondary threshold (£0 – £9,100) | 0% | £9,100 | £0 |
| Employer rate (above £9,100) | 13.8% | £35,900 | £4,954 |
| Total Employer NI | £4,954 | ||
This calculator uses 2026/27 NI rates. NI is separate from income tax — you pay both on employment earnings. Self-employed workers pay lower NI rates but also get fewer benefits (no statutory sick pay, maternity pay, etc.).
How National Insurance Actually Works
National Insurance is a separate tax that sits alongside income tax. It funds three specific things: the State Pension, the NHS, and certain benefits like Jobseeker's Allowance. Unlike income tax, which goes into a general pot, NI is ring-fenced — at least in theory.
You pay NI on employment earnings or self-employment profits, but not on savings interest, dividends, rental income, or capital gains. This distinction matters hugely for tax planning — it's the main reason company directors pay themselves a small salary plus dividends rather than a large salary.
There are multiple "classes" of NI, each with different rates and purposes. Employees pay Class 1, self-employed pay Class 2 (flat rate) and Class 4 (percentage), and your employer pays a separate 13.8% that never appears on your payslip. Voluntary Class 3 contributions let you fill gaps in your NI record to boost your State Pension.
NI Classes at a Glance — 2026/27
| Class | Who Pays | Rate | Threshold | Purpose |
|---|---|---|---|---|
| Class 1 (employee) | Employees | 8% / 2% | £12,570 – £50,270 / above £50,270 | State Pension, NHS, benefits |
| Class 1 (employer) | Employers | 13.8% | Above £9,100 | NHS, statutory payments |
| Class 2 | Self-employed | £3.45/week | Profits above £12,570 | State Pension credits |
| Class 4 | Self-employed | 6% / 2% | £12,570 – £50,270 / above £50,270 | General NI fund |
| Class 3 | Voluntary | £17.45/week | None (voluntary) | Fill NI record gaps |
The employee and self-employed rates dropped in 2024 (from 12%/9% to 8%/6%). This was the largest NI cut in modern UK history. Employer NI remained at 13.8% but the threshold was lowered to £9,100 in 2025, effectively raising the employer burden.
Employee vs Self-Employed — Who Pays More?
| Income | Employee NI | Employer NI | Self-Employed NI | Total Cost (Employed) |
|---|---|---|---|---|
| £20,000 | £594 | £1,504 | £625 | £2,098 |
| £30,000 | £1,394 | £2,884 | £1,226 | £4,278 |
| £40,000 | £2,194 | £4,264 | £1,826 | £6,458 |
| £50,000 | £2,994 | £5,644 | £2,426 | £8,638 |
| £60,000 | £3,194 | £7,024 | £2,626 | £10,218 |
| £80,000 | £3,594 | £9,784 | £3,026 | £13,378 |
| £100,000 | £3,994 | £12,544 | £3,426 | £16,538 |
Self-employed workers pay less NI than employees at every income level. But the real cost of employment is the employee NI plus the employer NI — money that would otherwise be your salary. A £50,000 employee costs their employer £55,644 in salary + NI combined.
NI and Your State Pension
35
Qualifying years for full State Pension
10
Minimum years for any State Pension
£221.20
Full new State Pension per week (2026/27)
Each qualifying year you build through NI contributions adds roughly £6.32/week to your State Pension. If you have gaps, you can fill them with voluntary Class 3 contributions at £17.45/week — each year you buy back adds over £300/year to your pension for life. If you're within 6 years of retirement with gaps, this is some of the best-value money you'll ever spend.
Check your NI record at gov.uk/check-national-insurance-record. It shows how many qualifying years you have, any gaps, and whether buying voluntary years is worthwhile for you.
Common Mistakes
Not checking your NI record for gaps
Years spent abroad, on low income, or caring for children without claiming Child Benefit can leave gaps. Each missing year costs you £329/year in State Pension — for life. Check gov.uk and fill gaps with Class 3 contributions before the 6-year deadline.
Thinking employer NI isn't your problem
Employer NI (13.8%) is money that would otherwise be available for your salary. When you negotiate a pay rise, your employer factors in their NI cost. A £5,000 raise actually costs them £5,690. This hidden tax reduces your bargaining power.
Paying NI past State Pension age
You stop paying employee NI at State Pension age (66, rising to 67). Tell your employer — if your tax code doesn't update automatically, you could overpay for months. Apply for a refund using HMRC's National Insurance helpline.
Ignoring salary sacrifice to save NI
Salary sacrifice for pension contributions saves you 8% NI on top of the income tax relief. On a £5,000 sacrifice at £50,000 salary, you save £400 in NI plus £1,000 in income tax. Your employer saves £690 too — negotiate for them to add that to your pension.
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Sources
- HMRC — National Insurance rates and thresholds 2026/27
- HMRC — Class 1 National Insurance rates for employees and employers
- HMRC — Class 2 and Class 4 National Insurance rates for self-employed
- HMRC — Voluntary Class 3 National Insurance contributions
- Gov.uk — State Pension overview and qualifying years
- Gov.uk — Check your National Insurance record
- HMRC — Employment Allowance for small businesses
- MoneyHelper — National Insurance explained
How to use this tool
Enter your annual salary or self-employment profits
Select whether you're employed or self-employed
View your NI contributions breakdown including employer NI if applicable
Common uses
- Checking NI deductions on your payslip
- Self-employed tax planning with Class 2 and Class 4
- Understanding the true cost of hiring (employer NI)
- Salary sacrifice calculations (NI savings)
- Comparing employed vs self-employed NI
- Checking if you're building State Pension credits
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