National Insurance Calculator UK 2025–26
Calculate your employee Class 1 National Insurance contributions for 2025–26. Enter your annual gross salary to see your total NI, monthly contributions, and a breakdown by earnings band.
How National Insurance is calculated
Employee Class 1 National Insurance is charged on earnings above the primary threshold. Unlike income tax, NI is calculated on your weekly or monthly earnings — the annual figures used here are the equivalent annual thresholds.
Earnings thresholds for 2025–26
The lower earnings limit is £6,423 per year. Earnings between the lower earnings limit and the primary threshold (£12,576) attract 0% NI but count toward your NI record. The primary threshold is where contributions at the main 8% rate begin. The upper earnings limit is £50,000 — above this, the rate falls to 2%.
NI record and State Pension
Each year in which you earn above the lower earnings limit and make (or are credited with) NI contributions counts as a qualifying year for your NI record. You need 35 qualifying years to receive the full new State Pension (£221.20 per week in 2024–25). A minimum of 10 qualifying years is required to receive any State Pension.
Class 1, Class 2, and Class 4 NI
This calculator covers Class 1 employee NI, deducted via PAYE from employed earnings. Class 2 and Class 4 NI apply to the self-employed — Class 2 is a flat weekly rate and Class 4 is a percentage of self-employed profits above a threshold. Directors of limited companies pay employee NI on salary in the same way as employees.
Frequently asked questions
What is National Insurance?
National Insurance (NI) is a UK tax on earnings and self-employed profits. Employee contributions build your NI record, which determines entitlement to the State Pension and certain benefits such as Statutory Sick Pay and Jobseeker's Allowance. You need 35 qualifying years of NI contributions to receive the full new State Pension.
What are the employee NI rates for 2025–26?
For 2025–26, employees pay 8% NI on earnings between the primary threshold (£12,576/year) and the upper earnings limit (£50,000/year), and 2% on earnings above the upper earnings limit. Earnings below the primary threshold attract 0% NI, though earnings above the lower earnings limit (£6,423) still count toward your NI record.
Does NI vary between England, Scotland, Wales, and Northern Ireland?
No — National Insurance rates and thresholds are set by the UK government and are identical across all four nations. This is unlike income tax, where Scotland sets its own rates. The same thresholds and percentages apply regardless of where you live or work in the UK.
What is the difference between employee NI and employer NI?
Employee NI (Class 1) is deducted from your gross pay and shown on your payslip. Employer NI is a separate charge paid by your employer on top of your salary — it does not appear on your payslip and does not reduce your take-home pay directly. For 2025–26, employers pay 15% NI on earnings above £5,000 per year.
Do I stop paying NI when I reach State Pension age?
Yes — employees stop paying Class 1 National Insurance contributions when they reach State Pension age (currently 66), even if they continue working. Self-employed workers similarly stop paying Class 4 NI at that age, though Class 2 NI obligations also cease.
Related calculators
This calculator provides estimates only. Results are based on the 2025–26 tax year. Credibrate is not a tax adviser. For personalised advice speak to a qualified accountant.