Tax calculators

UK National Insurance calculator: calculate your National Insurance contributions (NICs)

UK National Insurance calculator
Estimate employee, employer, or self-employed NICs in 2025/26 with weekly, monthly, or annual earnings.
NIC summary
156,16 GBP
Employer NIC: 387,45 GBP
Gross earnings3000,00 GBP
Employee NIC156,16 GBP
Employer NIC387,45 GBP
Total NIC543,61 GBP
Net after employee NIC2843,84 GBP
Primary Threshold (PT)1048,00 GBP
Upper Earnings Limit (UEL)4189,00 GBP
Secondary Threshold (ST)417,00 GBP
Employee rate8 %
Employer rate15 %
Results are rounded to 2 decimals. Payroll period rules and director calculations can cause small differences versus payslips.

Examples

Employee, monthly pay £3,000
Monthly thresholds: PT £1,048; UEL £4,189. Main band = 1,952; Employee NIC = £156.16. Employer NIC = (3,000 − 417) × 15% = £387.45.
Self-employed, profit £60,000
Band 1: £37,700 × 6% = £2,262.00; Band 2: £9,730 × 2% = £194.60; total Class 4 = £2,456.60.
This calculator estimates UK National Insurance contributions (NICs) for the 2025/26 tax year (6 Apr 2025–5 Apr 2026). It covers employees (Class 1 primary), employers (Class 1 secondary), and the self-employed (Class 4 plus optional voluntary Class 2). Verified / last checked: 29 Jan 2026. Informational estimate; payroll/HMRC can differ slightly due to pay-period rules, director methods, and rounding. What this National Insurance calculator UK does It’s designed for quick planning: enter your gross pay (weekly/monthly) or annual self-employed profit and select any relevant status (under 21, apprentice under 25, or over State Pension age). When NICs apply Employees usually start paying once earnings exceed the Primary Threshold. Employers usually start paying once earnings exceed the Secondary Threshold (with relief for under 21/apprentice under 25). Self-employed people pay Class 4 based on annual profits; Class 2 is only voluntary if profits are under £6,845 in 2025/26. Practical note Payslips can differ because NICs are typically calculated per pay period and directors use an annual method.

FAQs

Is National Insurance the same as income tax?

No—different rates and thresholds apply to NICs.

When do employees start paying NICs in 2025/26?

For standard category A, once earnings exceed the Primary Threshold (£242/week or £1,048/month).

Why do I pay £0 NIC but I’m working?

If you earn below PT, employee NIC can be £0; earnings at/above LEL can still protect your record in many cases.

Can an employer pay NIC even when the employee pays none?

Yes. Employer NIC starts above ST (£96/week or £417/month), which is lower than PT.

What changes if I’m over State Pension age?

Employee NIC is nil in the pensioner categories, but employer NIC can still apply.

How does “under 21” affect NICs?

It mainly affects employer NIC: category M is 0% up to the UST, then 15% above.

How does “apprentice under 25” affect NICs?

It mainly affects employer NIC: category H is 0% up to the AUST, then 15% above.

Do self-employed people still pay Class 2?

If profits are £6,845+, Class 2 is treated as paid (no payment needed). If below, it’s optional at £3.50/week.

Why might my result differ from my payslip?

Payroll uses pay-period calculations and rounding; directors are assessed on annual earnings.

I’m a company director—should I use the normal monthly method?

Not ideally; directors’ NIC is calculated on an annual earnings period.

Note: This calculator provides an estimate. Rates can vary by region and change over time. It is not tax advice.

See more in calculators for United Kingdom.

Sources

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