National Insurance Calculator 2025/26

National Insurance Rates 2025/26

National Insurance (NI) is a tax on earnings that funds the NHS, state pension, and social security. There are different NI classes depending on your employment status. This calculator covers the main classes used by employees, self-employed people, and employers.

Class 1 — Employee NI

Employees pay 8% NI on earnings between £12,570 and £50,270 per year. On earnings above £50,270 the rate drops to 2%. Your employer separately pays Class 1 employer NI at 13.8% on your earnings above £9,100.

Class 4 — Self-Employed NI

Self-employed people pay Class 4 NI at 9% on profits between £12,570 and £50,270, and 2% above £50,270. They also pay Class 2 NI (a flat £3.45/week, or £179.40/year) on profits above £12,570.

NI and Your State Pension

Your NI contributions build entitlement to the State Pension and other benefits. You need 35 qualifying years for the full new State Pension (£221.20/week in 2025/26) and 10 years for any State Pension at all.