UK National Insurance Calculator 2025/26
Calculate employee and employer National Insurance contributions for all NI categories. See how NI affects your take-home pay and your employer's total cost.
£
= £769/week Common salaries:
£0
Employee NI (Annual)
£0
Employer NI (Annual)
£0
Total NI Contributions
£0
Total Employer Cost
NI Contribution Breakdown
| Earnings Band | Employee Rate | Employee NI | Employer Rate | Employer NI |
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Summary
How to Use This National Insurance Calculator
Enter your annual gross earnings and select your NI category. The calculator shows both the employee NI you pay and the employer NI your employer pays on top of your salary. Understanding employer NI helps you see the true cost of employment.
The Formula
Employee NI (Cat A): 8% on earnings £12,570–£50,270 + 2% above £50,270
Employer NI: 15% on earnings above £9,100 (Secondary Threshold)
Categories M/H: employer NI is 0% up to £50,270, then 15% above
Category B employee: 3.85% on £12,570–£50,270 + 1.25% above
Category C employee: 0% (no employee NI)
Employer NI: 15% on earnings above £9,100 (Secondary Threshold)
Categories M/H: employer NI is 0% up to £50,270, then 15% above
Category B employee: 3.85% on £12,570–£50,270 + 1.25% above
Category C employee: 0% (no employee NI)
Example
Standard employee (Category A), £50,000 salary:
Employee NI lower band: (£50,270 − £12,570) × 8% = £3,016
Employee NI upper band: (£50,000 − £50,270) = £0 (salary below UEL)
Employee NI total: £3,016
Employer NI: (£50,000 − £9,100) × 15% = £40,900 × 15% = £6,135
Total NI: £9,151 | Total employer cost: £56,135
Employee NI lower band: (£50,270 − £12,570) × 8% = £3,016
Employee NI upper band: (£50,000 − £50,270) = £0 (salary below UEL)
Employee NI total: £3,016
Employer NI: (£50,000 − £9,100) × 15% = £40,900 × 15% = £6,135
Total NI: £9,151 | Total employer cost: £56,135
Extended
NI Contribution Analyser
NI on different pay frequencies, employer cost analysis and NI category comparison
NI on different pay frequencies at your current earnings.
| Frequency | Gross Per Period | Employee NI | Employer NI | Take-Home (after NI only) |
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Employee NI across all categories at your current salary.
| Category | Description | Employee NI | Employer NI |
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Frequently Asked Questions
What are the National Insurance rates for 2025/26?
Employee NI (Class 1) for 2025/26: 8% on weekly earnings between £242 and £967 (£12,570–£50,270 annually), and 2% on earnings above £967/week (above £50,270). Employer NI: 15% on earnings above £175/week (£9,100 annually) — the Secondary Threshold. Class 1A NI applies to benefits in kind at 15%.
What is the Employer NI Secondary Threshold for 2025/26?
The Secondary Threshold (ST) for 2025/26 is £9,100 per year (£175/week). Employers pay 15% NI on all employee earnings above this threshold. The Employment Allowance allows eligible employers to reduce their NI bill by up to £10,500 per year. Small businesses may pay little or no employer NI.
How do different NI categories affect contributions?
Category A is standard for most employees. Category B (married women's reduced rate) is a legacy category with 3.85% rate. Category C (above State Pension age) means the employee pays no NI at all, though the employer still pays. Category M/H (under 21/apprentice under 25) means zero employer NI up to £50,270.
What is Class 2 and Class 4 NI for the self-employed?
Class 2 NI for 2025/26 is £3.45/week if profits exceed £12,570. Class 4 NI is 9% on profits between £12,570 and £50,270, and 2% above £50,270. Class 2 gives self-employed people access to state benefits including the State Pension. Use the Self Assessment calculator for full self-employed NI calculations.
Does NI affect my State Pension entitlement?
Yes. You need 35 qualifying years of NI contributions to receive the full new State Pension (currently £221.20/week for 2025/26). You need at least 10 qualifying years to receive any State Pension. You get a qualifying year if you earn above the Lower Earnings Limit (£6,396 in 2025/26) and pay NI, or if you get NI credits.