UK National Insurance Calculator
Calculate your National Insurance contributions for the 2026/27, 2025/26 or 2024/25 tax year. Supports employed (Class 1), self-employed (Class 2 + Class 4) and voluntary Class 3 contributions.
Total National Insurance
£1,794per year
Effective NI Rate
5.13%of gross income
Employment Type
Employed| Class | Annual Amount |
|---|---|
| Class 1 (Employee) | £1,794 |
| Total | £1,794 |
How does 2026-27 compare to last year?
See what changed in thresholds, rates, and your take-home pay
Voluntary Class 3 and your State Pension
Beyond Class 1, 2 and 4, you can pay voluntary Class 3 National Insurance to fill gaps in your record. You normally need 35 qualifying years for the full new State Pension, and gap years left unfilled can permanently reduce what you get. A single Class 3 year costs around £957 in 2026/27 and can add roughly £359 a year to your State Pension for life — often paying for itself within about three years. Whether it is worth it depends on how many gap years you have and how long you are likely to draw your pension, so check eligibility and deadlines with the Future Pension Centre before paying.
Work out if topping up is worth it →More on State Pension & retirement
Frequently asked questions
What are the different classes of National Insurance?
Employees pay Class 1 NI: 8% between the Primary Threshold (£12,570) and the Upper Earnings Limit (£50,270), 2% above. Self-employed workers pay Class 2 and Class 4 NI: Class 2 is voluntary for State Pension credits, and Class 4 is 6% on profits between the Lower and Upper Profits Limits plus 2% above.
What are the 2025/26 and 2026/27 National Insurance thresholds?
For both 2025/26 and 2026/27, the employee Primary Threshold is £12,570 and the Upper Earnings Limit is £50,270 — both frozen until 5 April 2031 per Autumn Budget 2025, which extended the original Autumn Statement 2022 freeze (to 5 April 2028) by a further three years. Self-employed Lower Profits Limit is £12,570 and Upper Profits Limit £50,270. The voluntary Class 2 weekly rate for 2026-27 is £3.65, set in the HMRC NI rates table.
Do I pay National Insurance on all my income?
No. NI is only charged on earnings above the relevant threshold. Employees pay nothing on the first £12,570. Self-employed Class 4 NI starts at £12,570 of profits. There is no NI on investment income, rental income, or pension income — those are subject to income tax only.
Where can I find my National Insurance number?
Check a payslip, P60, tax letter or benefits letter, or use your Personal Tax Account or the HMRC app. HMRC will not disclose the number by phone or webchat. See the NI number guide for the official find and proof routes.
How do I apply for a National Insurance number?
Only apply if you have never had a number. You must live in the UK, have the right to work, and be working, looking for work or have a job offer. If you lost an existing number or changed your details, find or update it instead — the number stays the same for life.
Sources
Every NI rate, threshold & category letter in one table
Full reference for 2026-27 and 2025-26 — employee, employer, self-employed and voluntary NI
Not sure which category letter applies to you?
A, B, C, H, M, V, X and every other NI category letter explained
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UK NI Classes 1, 2 & 4 — 2025-26 & 2026-27 (HMRC)
HMRC NI classes for 2025-26 and 2026-27: Class 1 (employed 8%/2%), Class 2 voluntary (£3.50/wk 2025-26, £3.65 2026-27), Class 4 (self-employed 6%/2%). Who pays and impact.
UK Self-Employment Tax 2025-26 & 2026-27 — Class 2 & Class 4 NI (HMRC)
HMRC self-employment tax for 2025-26 and 2026-27: voluntary Class 2 (£3.50/wk 2025-26, £3.65 2026-27), Class 4 at 6% (£12,570–£50,270) and 2% above, plus income tax. Payments on account and registration.
Employer NI Increase April 2025: What Businesses Need to Know
The employer National Insurance rate rose to 15% in April 2025 and the secondary threshold was cut to £5,000. Here is what this means for businesses and how the expanded Employment Allowance helps offset the cost.