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National Insurance Calculator 2026/27

Calculate your National Insurance contributions for 2026/27. Select Class 1 if you are employed or Class 4 if you are self-employed.

UK rates for the 2026/27 tax year · last checked against GOV.UK on

How it's calculated

Class 1 (employee): 8% on earnings £12,570–£50,270; 2% above.
Class 4 (self-employed): 6% on profits £12,570–£50,270; 2% above.

Employee National Insurance since 2016

Few taxes have moved as often. The threshold rose slowly from £8,060 to £9,568, then leapt to £12,570 in July 2022. The main rate went up to 13.25% for seven months in 2022, came back to 12%, and was then cut twice in 2024 to 8%. Employers went the other way in April 2025: their rate rose to 15% and their threshold fell to £5,000. Both charts are drawn from the same table the calculator uses, including the mid-year changes.

Class 1 thresholds by tax year

  • Primary threshold
  • Upper earnings limit
Class 1 thresholds by tax year Step chart of the employee primary threshold and upper earnings limit from 2016 to 2026/27. The primary threshold rose from £8,060 to £12,570, with the biggest jump on 6 July 2022; the upper earnings limit has been £50,270 since 2021. Primary threshold: £8,164 from 6 April 2017 Primary threshold: £8,424 from 6 April 2018 Primary threshold: £8,632 from 6 April 2019 Primary threshold: £9,500 from 6 April 2020 Primary threshold: £9,568 from 6 April 2021 Primary threshold: £9,880 from 6 April 2022 Primary threshold: £12,570 from 6 July 2022 £12,570 Upper earnings limit: £45,000 from 6 April 2017 Upper earnings limit: £46,350 from 6 April 2018 Upper earnings limit: £50,000 from 6 April 2019 Upper earnings limit: £50,270 from 6 April 2021 £50,270
Show the figures as a table
From Primary thresholdUpper earnings limit
2016/17 £8,060£43,000
2017/18 £8,164£45,000
2018/19 £8,424£46,350
2019/20 £8,632£50,000
2020/21 £9,500£50,000
2021/22 £9,568£50,270
2022/23 £9,880£50,270
6 July 2022 £12,570£50,270
6 November 2022 £12,570£50,270
6 January 2024 £12,570£50,270
2024/25 £12,570£50,270
2025/26 £12,570£50,270

Class 1 main rates by date

  • Employee main rate
  • Employer rate
Class 1 main rates by date Step chart of the employee main rate and the employer rate from 2016 to 2026/27. Employee: 12%, 13.25% from April to November 2022, 12%, 10% from January 2024, 8% from April 2024. Employer: 13.8%, 15.05% for the same seven months of 2022, then 15% from April 2025. Employee main rate: 13.25% from 6 April 2022 Employee main rate: 12% from 6 November 2022 Employee main rate: 10% from 6 January 2024 Employee main rate: 8% from 6 April 2024 8% Employer rate: 15.05% from 6 April 2022 Employer rate: 13.8% from 6 November 2022 Employer rate: 15% from 6 April 2025 15%
Show the figures as a table
From Employee main rateEmployer rate
2016/17 12%13.8%
2017/18 12%13.8%
2018/19 12%13.8%
2019/20 12%13.8%
2020/21 12%13.8%
2021/22 12%13.8%
2022/23 13.25%15.05%
6 July 2022 13.25%15.05%
6 November 2022 12%13.8%
6 January 2024 10%13.8%
2024/25 8%13.8%
2025/26 8%15%

Rates and sources

This calculator uses UK rates for the 2026/27 tax year, last checked against GOV.UK on .

National Insurance rates (employee Class 1 and self-employed Class 4) — official guidance:

Rates change, usually at the start of a tax year in April. Always confirm against GOV.UK before relying on a figure for a filing or a financial decision.

Frequently Asked Questions

What is the difference between Class 1 and Class 4 NI?
Class 1 NI is paid by employees (and matched by employers) based on gross earnings. Class 4 NI is paid by the self-employed based on taxable profits, usually via self assessment.
What are the NI thresholds for 2026/27?
You start paying NI at £12,570 — the Primary Threshold for Class 1 employees and the Lower Profits Limit for Class 4 self-employed. Between £12,570 and £50,270 the main rate applies: 8% for Class 1, 6% for Class 4. Above £50,270 the rate drops to 2%. Worked example: an employee on £45,000 pays 8% on the £32,430 between the two thresholds, giving £2,594.40. A self-employed person with the same £45,000 profit pays 6% on that amount, giving £1,945.80. On £60,000, an employee pays £3,016 at the main rate plus £194.60 at 2%, totalling £3,210.60.
How has employee National Insurance changed?
The main Class 1 rate was 12% for years, rose to 13.25% in April 2022, fell back to 12% that November, then was cut to 10% in January 2024 and 8% in April 2024. The threshold at which you start paying jumped from £9,880 to £12,570 in July 2022 to match the personal allowance. An employee on £45,000 paid £4,251.84 in 2021/22 and pays £2,594.40 in 2026/27. The charts on this page show each change.
Do I pay NI on pension income?
No. National Insurance is not payable on pension income, rental income, or savings interest — only on employment earnings and self-employment profits.