National Insurance Calculator UK 2025/26
Calculate your National Insurance contributions for 2025/26. Covers Class 1 for employees and Class 2 and Class 4 for the self-employed. Free, instant, no sign-up needed.
National Insurance Rates 2025/26
| Class | Who pays | Rate | Threshold |
|---|---|---|---|
| Class 1 (employee) | Employees | 8% | £12,570–£50,270/yr |
| Class 1 (employee) | Employees | 2% | Above £50,270/yr |
| Class 1 (employer) | Employers | 13.8% | Above £5,000/yr |
| Class 2 | Self-employed | £3.45/week | Profits ≥ £12,570/yr |
| Class 4 | Self-employed | 6% | £12,570–£50,270/yr |
| Class 4 | Self-employed | 2% | Above £50,270/yr |
What Does National Insurance Pay For?
Your NI contributions build up your entitlement to the State Pension and certain other benefits, including New Style Jobseeker's Allowance, New Style Employment and Support Allowance, and Statutory Maternity Pay. You generally need 35 qualifying years of NI contributions to receive the full new State Pension (currently £221.20/week for 2025/26).
NI cut April 2024: The main employee Class 1 NI rate was cut from 10% to 8% in April 2024, saving the average worker around £450/year. The self-employed Class 4 rate fell from 9% to 6% in the same month.
Employer National Insurance
Your employer pays Class 1 NI at 13.8% on your earnings above the Secondary Threshold (£5,000/year from April 2026, down from £9,100). This is separate from and in addition to what is deducted from your pay. From April 2026, the employer NI rate was increased from 13.8% to 15% by the government, representing a significant increase in employment costs for businesses.
Do I Still Pay NI After Retirement?
No. Once you reach State Pension age you no longer pay National Insurance, even if you continue to work. This means older workers effectively receive a pay rise on their NI contributions after reaching pension age, though they still pay income tax on any earnings above the Personal Allowance.