What are the National Insurance rates for 2026/27?
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Employees (Class 1) pay 8% on earnings between £12,570 and £50,270, then 2% above £50,270. The self-employed (Class 4) pay 6% between the same thresholds, then 2% above. This calculator applies whichever set matches your employment type.
How much National Insurance will I pay on £45,000?
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An employee earning £45,000 pays about £2,594 in Class 1 NI — 8% on the £32,430 above the £12,570 threshold. A self-employed person on £45,000 profit pays about £1,946 in Class 4 NI at 6%. Enter your figure above to see your exact amount.
What is the National Insurance primary threshold?
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The primary threshold is £12,570 a year for 2026/27, the same as the income-tax personal allowance. You pay no employee or Class 4 National Insurance on earnings below this level; NI only starts on the amount above it.
What is the upper earnings limit?
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The upper earnings limit is £50,270 a year. Earnings between the primary threshold and this limit are charged at the main rate (8% for employees, 6% for the self-employed), and everything above £50,270 is charged at just 2%.
Do the self-employed pay less National Insurance than employees?
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On the main band, yes — Class 4 is 6% versus 8% for employees. However, the self-employed do not have an employer paying secondary (Class 1) NI on their behalf, and Class 2 rules affect their state-benefit record, so the comparison is not as simple as the headline rate.
What happened to Class 2 National Insurance?
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From 2024/25 the self-employed with profits above the small profits threshold are treated as having met their Class 2 record without paying it, protecting their entitlement to the State Pension and certain benefits. Those with lower profits can still pay Class 2 voluntarily to maintain their record.
Does National Insurance count towards my State Pension?
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Yes. Qualifying years of National Insurance build your entitlement to the new State Pension, which generally needs about 35 qualifying years for the full amount and at least 10 to receive anything. Gaps can sometimes be filled with voluntary contributions.
Is National Insurance charged per job or on total income?
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Class 1 NI is worked out separately for each employment, on each period's earnings — unlike income tax, which looks at your total income. Someone with two jobs can therefore pay NI differently from someone earning the same amount in one job.
Do I pay National Insurance after State Pension age?
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Employees stop paying Class 1 NI once they reach State Pension age, even if they keep working, though the employer continues to pay its share. The self-employed stop paying Class 4 from the start of the tax year after they reach State Pension age.
Does this calculator include employer's National Insurance?
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No. It shows the employee's own Class 1 contribution or the self-employed Class 4 contribution. Employer (Class 1 secondary) National Insurance is a separate cost paid by the business and is not deducted from your pay.
How does National Insurance affect a US citizen working in the UK?
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A US citizen employed in the UK normally pays UK National Insurance, and the US-UK Totalization Agreement generally stops them also paying US Social Security tax on the same earnings. For the self-employed the rules on which country's system applies are strict — paying into the wrong one can mean losing the contributions.
Can I get a refund if I overpaid National Insurance?
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Yes. If you have multiple jobs or a mix of employment and self-employment you can pay more NI than the annual maximum, and HMRC can refund the excess. Keep your payslips and Self Assessment records so an overpayment can be identified and claimed.
