National Insurance Calculator
UK National Insurance for tax year 2026/27: employee and employer Class 1 on a week's, month's or year's pay, or Class 4 and the Class 2 position on self-employed profits.
Result…
How it's calculated
Employee (category A) = 8% × (pay − primary threshold, up to the upper earnings limit) + 2% × (pay − upper earnings limit) Employer = 15% × (pay − secondary threshold); 0% up to the upper secondary threshold for categories H, M, V and Z Class 4 = 6% × (profits from 12,570 to 50,270) + 2% × (profits over 50,270) Yearly thresholds: primary 12,570, secondary 5,000, upper 50,270 (monthly 1,048 / 417 / 4,189; weekly 242 / 96 / 967)
Works out UK National Insurance for tax year 2026/27 (6 April 2026 to 5 April 2027) with the figures on GOV.UK. For employees it gives Class 1 for one pay period (a week, a month or a year) by category letter: the employee pays 8% between the primary threshold and the upper earnings limit and 2% above (1.85% for category B, 2% for deferred categories J and Z, nothing for category C), and the employer pays 15% above the secondary threshold of 5,000 a year, or nothing up to 50,270 for under-21s, apprentices under 25 and veterans. For the self-employed it gives Class 4 (6% on profits from 12,570 to 50,270 and 2% above) and the Class 2 position: with profits of 7,105 or more Class 2 is treated as paid, and below that you can pay 3.65 a week voluntarily.
Your numbers, step by step
About the National Insurance calculator
This National Insurance calculator works out UK National Insurance contributions for tax year 2026/27 (6 April 2026 to 5 April 2027). For employees it gives Class 1 for one pay period, a week, a month or a year, split into what comes off your pay and what your employer pays on top, by category letter. For the self-employed it gives Class 4 on the year's profits and explains your Class 2 position. The rates and thresholds come from HMRC's tables for 2026 to 2027 on GOV.UK, and each step shows which threshold was used and what was charged on each slice of pay. Payroll staff can use it to check a payslip, and anyone weighing a job against freelancing can compare the two. The rules here are the UK's only. To see the whole picture with Income Tax, try the UK take-home pay calculator.
How to use it
- Choose “You are”: Employed (Class 1) or Self-employed.
- If employed, pick the “Pay period”, enter the “Pay for the period” and choose your “Category letter” from your payslip (A for most people).
- If self-employed, enter your “Profits for the year” after allowable expenses.
- Read the employee and employer National Insurance, or Class 4 and the Class 2 position, and the working below.
Worked example
An employee in category A paid 3,000 a month pays 8% × (3,000 − 1,048) = 156.16 a month, or 1,873.92 over a year at that pay. The employer pays 15% × (3,000 − 417) = 387.45 a month, so the job costs the employer 3,387.45. A self-employed person with profits of 40,000 pays Class 4 of 6% × (40,000 − 12,570) = 1,645.80, and as profits are above 7,105, Class 2 is treated as paid.
Updated
Questions people ask
How is employee National Insurance calculated for 2026/27?
For category A you pay 8% on pay between the primary threshold (12,570 a year, 1,048 a month, 242 a week) and the upper earnings limit (50,270 a year), and 2% on pay above that.
What rate do employers pay?
15% on pay above the secondary threshold of 5,000 a year (417 a month, 96 a week). For employees under 21, apprentices under 25 and qualifying veterans, the employer pays nothing up to 50,270 a year.
Do self-employed people still pay Class 2 National Insurance?
Not if profits are 7,105 or more: GOV.UK says Class 2 is treated as paid, which protects your record at no cost. Below that you can choose to pay 3.65 a week voluntarily. See self-employed National Insurance rates.
Does the Employment Allowance come off this figure?
No. The Employment Allowance lets eligible employers take up to 10,500 a year off their whole employer National Insurance bill, so it applies to the business, not to each employee's figure.
Why does my payslip show a slightly different amount?
Payroll software rounds each period and company directors use a yearly earnings period. Salary sacrifice also lowers the pay National Insurance is charged on, so enter pay after any sacrifice.
What does this National Insurance calculator not cover?
It doesn't cover Freeport or Investment Zone categories, Class 1A on benefits, special Class 4 rules for some jobs, or voluntary Class 3. For anything unusual, check with HMRC or an accountant. The figures are from HMRC's rates and thresholds for employers 2026 to 2027.