National Insurance calculator 2026/27
Work out how much National Insurance you pay as an employee or self-employed person, and what your employer pays on top.
National Insurance rates 2026/27
| Earnings | Employee (Class 1) | Self-employed (Class 4) | Employer |
|---|---|---|---|
| Up to £12,570 a year | 0% | 0% | 0% up to £5,000, then 15% |
| £12,571 to £50,270 | 8% | 6% | 15% |
| Over £50,270 | 2% | 2% | 15% |
Weekly and monthly thresholds
Employees pay National Insurance on each pay period on its own, not on the year as a whole. The thresholds are divided up: the primary threshold of £12,570 a year is about £1,048 a month or £242 a week. A one-off bonus is therefore charged at 8% or 2% depending on how much you are paid that month.
Employer National Insurance
Employers pay 15% on earnings above £5,000 a year, with no upper limit. Small employers can claim the Employment Allowance of up to £10,500 a year. See the full cost of employing someone.
Who does not pay
- People over State Pension age stop paying employee and Class 4 National Insurance (employers still pay).
- Earnings under the primary threshold still count towards your State Pension if they are above the lower earnings limit.
FAQ
Is National Insurance worked out yearly or monthly?
Monthly or weekly, depending on how you are paid. This calculator shows the annual total for a steady salary.
Do I pay National Insurance on a pension?
No National Insurance is due on pension income, and none is due on your earnings once you reach State Pension age.
Do self-employed people still pay Class 2?
Class 2 contributions are no longer compulsory. Self-employed people with profits above the small profits threshold get National Insurance credits automatically; others can pay Class 2 voluntarily to protect their State Pension.