National Insurance Calculator
See exactly what you pay in NI — as an employee or self-employed — band by band, for the 2025/26 tax year.
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Enter your income on the left, then press Calculate to see exactly what you pay in NI.
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National Insurance, explained clearly
National Insurance (NI) is the second deduction on your payslip, sitting alongside Income Tax. It funds the State Pension, the NHS and certain benefits — and it’s charged in bands, just like Income Tax, but with its own thresholds and a surprising twist for higher earners. Here’s exactly how it works in 2025/26.
How your NI is charged, band by band
As an employee you pay Class 1NI. There’s a threshold you can earn up to completely NI-free, a main band charged at 8%, and — unusually — the rate drops to just 2% on everything above the upper limit. So a very high earner pays a smaller marginal NI rate than a middle earner.
The first £12,570 you earn is free of NI. Between £12,570 and £50,270 you pay 8%. Above £50,270only 2% applies. That’s why NI feels heaviest for typical salaries and lighter, proportionally, for the highest.
Two ways to pay, side by side
If you work for yourself you pay Class 4 NI on your trading profits instead — same thresholds as employees, but lower rates (6% and 2%). Class 2 was effectively abolished from April 2024.
What your National Insurance actually pays for
NI isn’t a savings pot with your name on it — today’s contributions fund today’s pensions and services. But your record of contributions does determine your State Pension: you generally need 35 qualifying years for the full new State Pension, and at least 10 to get anything at all.
Illustrative split of the National Insurance Fund; exact allocations vary year to year.
Because your NI record builds your State Pension entitlement, gaps can matter. If you’ve had years abroad or on low income, it can be worth checking your record and, in some cases, topping up voluntary contributions.
The thresholds worth remembering
Frequently asked
How much National Insurance will I pay?+
As an employee in 2025/26 you pay Class 1 NI at 8% on earnings between £12,570 and £50,270, then 2% on anything above £50,270. Nothing is due below £12,570. Enter your salary above for your exact figure, monthly and annually.
Why does the NI rate fall for high earners?+
The main 8% rate only applies up to the Upper Earnings Limit (£50,270). Above that, the rate drops to 2%. So while high earners pay more NI in total, their marginal rate on the next pound is lower than a middle earner's.
Is self-employed NI different?+
Yes. The self-employed pay Class 4 NI on their trading profits at 6% between £12,570 and £50,270, and 2% above — lower than employees. Class 2 NI was effectively abolished from April 2024. Switch the toggle above to see self-employed figures.
Does National Insurance build my State Pension?+
Your NI record does. You generally need 35 qualifying years for the full new State Pension, and at least 10 years to receive anything. Contributions also fund the NHS and certain benefits — it isn't a personal savings pot.
Is NI the same across the UK?+
Yes. Unlike Income Tax (which differs in Scotland), National Insurance rates and thresholds are the same across England, Wales, Scotland and Northern Ireland.
Keep exploring
Figures are estimates for the 2025/26 tax year. National Insurance is UK-wide. GovMath is not affiliated with HMRC — always check your payslip and personal circumstances.