National Insurance UK Calculator
Calculate UK National Insurance contributions for employees and self-employed individuals with current rates and thresholds
Calculate Your National Insurance Contributions
Your annual salary or employment income before tax
National Insurance Calculation Results
Tax Year: 2024-25
Employment Status: Employed
Effective NI Rate: 0.00%
Primary Threshold: £12,570
Upper Earnings Limit: £50,270
Take-home after NI: £0 per year
National Insurance Tips
Example NI Calculation
Employee Example (2024/25)
Annual Salary: £35,000
Primary Threshold: £12,570
Taxable for NI: £22,430 (£35,000 - £12,570)
NI Rate: 8% (below Upper Earnings Limit)
Calculation
Employee NI: £22,430 × 8% = £1,794.40
Employer NI: (£35,000 - £9,100) × 15% = £3,885
Total Employee Contribution: £1,794.40 per year
Monthly deduction: £149.53
NI Rates 2024-25
Class 1 (Employees)
Class 2 (Self-employed)
Class 4 (Self-employed)
Important Notes
NI contributions count towards your State Pension entitlement
Employees don't pay NI below the Primary Threshold (£12,570)
Employers pay additional NI on employee salaries above £9,100
Self-employed pay both Class 2 and Class 4 NI on qualifying profits
These are estimates - consult HMRC for official calculations
Understanding UK National Insurance
What is National Insurance?
National Insurance (NI) is a system of contributions paid by workers and employers in the UK. It funds state benefits including the State Pension, unemployment benefits, and the NHS.
Types of National Insurance
- •Class 1: Paid by employees and employers on employment income
- •Class 2: Fixed weekly amount for self-employed individuals
- •Class 4: Percentage of profits for self-employed individuals
- •Class 3: Voluntary contributions to fill gaps in NI record
How NI is Calculated
Class 1 (Employees):
- • 8% on earnings between £12,570 - £50,270
- • 2% on earnings above £50,270
Class 2 (Self-employed):
- • £3.50 per week if profits above £6,845
Class 4 (Self-employed):
- • 6% on profits between £12,570 - £50,270
- • 2% on profits above £50,270
State Pension Entitlement
You typically need 35 years of NI contributions for the full State Pension, with a minimum of 10 years to qualify for any State Pension.