National Insurance Calculator
Employee, employer & self-employed NI — 2026/27
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National Insurance Breakdown — 2026/27
Employee NI (annual)—
Employee NI (monthly)—
Total NI Contributions—
🔒 NI rates for 2026/27: Employee 8% (£12,570–£50,270) then 2%. Employer 15% above £5,000. Self-employed: Class 4 at 9% (£12,570–£50,270) then 2% — Class 2 is no longer actually payable above the £7,105 Small Profits Threshold.
National Insurance Rates 2026/27
| Type | Threshold | Rate |
|---|---|---|
| Employee (Class 1) | £12,570 – £50,270 | 8% |
| Employee (Class 1) | Over £50,270 | 2% |
| Employer (Class 1 Secondary) | Over £5,000 | 15% |
| Self-Employed (Class 2) | Above £7,105 SPT | £0 (NI credited automatically) |
| Self-Employed (Class 2), voluntary | Below £7,105 SPT | £3.65/week if you opt in |
| Self-Employed (Class 4) | £12,570 – £50,270 | 9% |
| Self-Employed (Class 4) | Over £50,270 | 2% |
What Does National Insurance Pay For?
NI contributions fund the State Pension, NHS, Jobseeker's Allowance, and other state benefits. You need 35 qualifying years of NI contributions to receive the full new State Pension (£221.20 per week in 2026/27).
Employer NI Changes April 2026
The Autumn 2024 budget increased employer NI from 13.8% to 15% from April 2025. The secondary threshold (the point at which employers start paying NI) also fell from £9,100 to £5,000 per year. This significantly increased employment costs for businesses.
Frequently Asked Questions
On a £35,000 salary in 2026/27, you pay employee National Insurance of: 8% on earnings between £12,570 and £35,000 = 8% × £22,430 = £1,794.40 per year. This is approximately £149.53 per month. You pay no NI on the first £12,570 and your employer separately pays 15% employer NI on your earnings above £5,000.
From April 2026, employer National Insurance increased from 13.8% to 15%, and the secondary threshold (where employer NI starts) fell from £9,100 to £5,000 per year. Employee NI rates did not change — employees still pay 8% between £12,570 and £50,270 and 2% above. These were the most significant employer NI changes in decades.
Self-employed people pay Class 4 NI: 9% on profits between £12,570 and £50,270, and 2% above £50,270. Class 2 NI no longer has to be actually paid if profits exceed the £7,105 Small Profits Threshold — HMRC credits it automatically. Below that threshold, Class 2 is voluntary at £3.65/week if you want to protect your State Pension record. Self-employed NI is reported through Self Assessment and paid by 31 January each year.
You need 35 qualifying years of National Insurance contributions to receive the full new State Pension, which is £221.20 per week in 2026/27. You need at least 10 qualifying years to receive any State Pension. You can check your NI record and State Pension forecast at gov.uk using the 'Check your State Pension' service.
Yes. You can pay voluntary Class 3 NI contributions to fill gaps in your NI record and boost your State Pension. The rate for 2026/27 is £17.45 per week. Filling gaps can be very good value — each extra year adds approximately £6.32 per week to your State Pension (£328.64 per year). Check if this is worthwhile at gov.uk/voluntary-national-insurance-contributions.