National Insurance Calculator UK 2026/27
Employees, employers, and self-employed — see exactly what NI you pay
UK National Insurance classes 2026/27
| Class | Who pays | Rate |
|---|---|---|
| Class 1 (Employee) | Employed workers | 8% on £12,570–£50,270; 2% above |
| Class 1 (Employer) | Employers | 15% above £5,000 |
| Class 2 | Self-employed | Abolished from April 2024 |
| Class 4 | Self-employed | 9% on £12,570–£50,270; 2% above |
Worked example
An employee earning £35,000 pays Class 1 NI:
| Salary | £35,000.00 |
| Primary threshold | £12,570.00 |
| Earnings subject to NI | £22,430.00 |
| Class 1 NI (8%) | £1,794.00 |
How each NI class is calculated
- Class 1 (Employee): 8% on earnings between £12,570 and £50,270, then 2% above — deducted automatically via PAYE
- Class 1 (Employer): 15% on earnings above £5,000, paid by the employer on top of salary, not deducted from pay
- Class 2: abolished from April 2024 — self-employed people no longer pay this flat weekly rate
- Class 4: 9% on profits between £12,570 and £50,270, then 2% above — paid by self-employed people via Self Assessment
Frequently asked questions
Employees pay Class 1 NI at 8% on earnings between £12,570 and £50,270, and 2% on earnings above £50,270. This is deducted automatically from your pay via PAYE.
Self-employed people pay Class 4 NI at 9% on profits between £12,570 and £50,270, and 2% above that. Class 2 NI was abolished from April 2024.
Employers pay Class 1 secondary NI at 15% on each employee's earnings above £5,000 per year, with no upper limit. This is a separate cost to the business, not deducted from the employee's pay.
No. Dividends are not subject to National Insurance at all — only Income Tax at dividend rates. This is one reason company directors often take dividends alongside a small salary.
📄 HMRC sources
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Results are estimates based on 2026/27 HMRC rates and are intended as a guide only. They do not constitute financial or tax advice. Always verify with HMRC or a qualified accountant for your specific circumstances.