National Insurance Calculator

- May 10, 2025
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Calculate your National Insurance contributions based on the 2025 to 2026 tax year rates. This calculator helps you understand how much National Insurance you'll pay as an employee or employer.

Income Details

£

Contribution Details

About National Insurance Contributions

National Insurance contributions fund state benefits and the NHS. Both employees and employers make contributions based on earnings.

2025/26 National Insurance Thresholds
  • Lower Earnings Limit (LEL): £125 per week (£6,500 per year)
  • Primary Threshold (PT): £242 per week (£12,570 per year)
  • Secondary Threshold (ST): £96 per week (£5,000 per year)
  • Upper Earnings Limit (UEL): £967 per week (£50,270 per year)
Employee Contribution Rates
  • Below Primary Threshold: 0%
  • Between PT and UEL: 8% for most employees (Category A)
  • Above UEL: 2% for most employees
  • Reduced rates: Available for married women with a valid election, and certain other categories
Employer Contribution Rates
  • Below Secondary Threshold: 0%
  • Above Secondary Threshold: 15% for most employees
  • Employment Allowance: Eligible employers can reduce their NI liability by up to £10,500 per tax year
  • Special categories: Reduced or zero rates apply for apprentices under 25, employees under 21, and veterans

Understanding National Insurance Contributions

National Insurance contributions are a vital part of the UK's tax system. They help fund essential services like the NHS and state benefits. Both employees and employers pay these contributions based on earnings. Knowing how much you need to pay can help you budget better and understand your Financial responsibilities.

Why Use the National Insurance Calculator?

The National Insurance Calculator is an easy-to-use tool that simplifies the process of calculating your contributions. Whether you're self-employed or an employer, this calculator offers a clear breakdown of what you owe. With just a few inputs, you can get personalised results tailored to your income situation.

Inputting Your Income Details

To get started, you'll need to enter your gross income. This is the total amount you earn before any deductions. You can choose between different pay frequencies: annually, monthly, or weekly. This flexibility ensures that you can see how your contributions vary based on your income type.

Choosing Your Contribution Category

Another important step is selecting your National Insurance category. This determines the rate at which you'll be charged. The available categories include:

  • A - Standard rate
  • B - Reduced rate for married women and widows
  • C - Exempt from NI (e.g., over state pension age)
  • F - Freeport
  • H - Apprentice under 25
  • M - Under 21
  • V - Veteran

Employer Contributions Made Easy

If you're an employer, you can also calculate your contributions with this tool. After ticking the option to include employer contributions, you can further specify if you qualify for Employment Allowance. This feature helps you understand potential savings on your NI liability.

Viewing Your Results

Once you've entered all the necessary information, the calculator will provide you with a comprehensive breakdown of your contributions. You'll see your total National Insurance, along with separate figures for employee and employer contributions. This makes it easy to understand your obligations at a glance.

Exploring National Insurance Breakdown

The results also include a detailed breakdown of how your contributions are calculated. You'll find a table showing income bands and rates, along with a visual representation through charts. This can help you grasp how different income levels affect your National Insurance contributions.

Learning About Contribution Rates

Understanding the contribution rates for the tax year 2025/26 is essential for planning. Here are some key points:

  • Employee Contributions: 0% below the Primary Threshold, 8% between the PT and Upper Earnings Limit, and 2% above the UEL.
  • Employer Contributions: 0% below the Secondary Threshold, and 15% above it.

Being aware of these rates helps you anticipate your financial obligations throughout the tax year.