National Insurance
Calculator 2026/27
Calculate employee and employer National Insurance contributions on any salary. Includes self-employed Class 2 and Class 4 rates.
Enter your annual gross salary in pounds
How National Insurance works in 2026/27
National Insurance is a tax on earnings that funds state benefits including the State Pension, NHS and statutory sick pay. Both employees and employers pay NI — but on different bases and at different rates.
Employee National Insurance rates 2026/27
| Band | Annual earnings | Rate |
|---|---|---|
| Below lower earnings limit | Up to £12,570 | 0% |
| Main rate | £12,571 to £50,270 | 8% |
| Upper rate | Above £50,270 | 2% |
Employer National Insurance rates 2026/27
| Band | Annual earnings | Rate |
|---|---|---|
| Below secondary threshold | Up to £9,100 | 0% |
| Main rate | Above £9,100 | 13.8% |
Self-employed National Insurance rates 2026/27
Self-employed people pay Class 2 NI at a flat rate of £3.45 per week once profits exceed £12,570, and Class 4 NI at 6% on profits between £12,570 and £50,270, then 2% above that. This is lower than employed Class 1 NI, but self-employed people also get fewer automatic benefits.
Related calculators
National Insurance sits alongside income tax as your two largest payroll deductions. Use the main salary calculator to see both together, or the income tax calculator to focus on your tax bands in detail. Pension contributions made via salary sacrifice reduce both your NI and your income tax — our pension calculator quantifies the saving precisely. Want the complete net pay picture? The take home pay calculator combines all deductions in one result. If you are paid at or near the minimum wage, our minimum wage calculator checks your hourly compliance, and the contractor calculator covers Class 4 NI for the self-employed.
Frequently asked questions
Employees pay 8% on earnings between £12,570 and £50,270, and 2% above that. Employers pay 13.8% on earnings above the secondary threshold of £9,100. These contributions are separate — employer NI is paid on top of your salary.
No. Employer NI is an additional cost your employer pays on top of your salary. It does not reduce your take home pay directly, but it does represent the full cost of employing you.
Yes. Salary sacrifice for pension contributions reduces your gross pay before NI is calculated. A basic rate taxpayer saves 8p of NI per pound contributed in addition to the 20% income tax saving, making salary sacrifice very tax-efficient. See our pension calculator.
Self-employed people pay Class 2 NI at £3.45 per week and Class 4 NI at 6% on profits between £12,570 and £50,270, and 2% above that. The total NI burden is lower than for employees, but self-employed workers do not get employer NI paid on their behalf.