National Insurance Calculator
Work out Class 1 or Class 4 National Insurance for the 2026/27 tax year.
About the National Insurance Calculator
Employees pay 8% on earnings between £12,570 and £50,270 a year and 2% above that. Employers pay 15% on earnings above £5,000. Self-employed people pay Class 4 at 6% and 2% on the same profit bands. Employees' NI is worked out on each pay period, so irregular pay can give slightly different totals.
The formula
Employee NI = 8% × (min(pay, £50,270) − £12,570) + 2% × (pay − £50,270)
Worked example
Example: Employee NI per year = £2,514.40
- Inputs: You are: Employed; Yearly earnings or profit: £44,000.
- Formula: Employee NI = 8% × (min(pay, £50,270) − £12,570) + 2% × (pay − £50,270)
- Result: Employee NI per year = £2,514.40
- 8% band: £2,514.40
- 2% band: £0.00
Questions people ask
Does NI stop at State Pension age?
Yes; employees over State Pension age pay no employee NI.
Why do I need NI?
Qualifying years build your State Pension; you need 35 for the full amount.