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.
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.
- 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.