Orbit
HomeDealsBlog
Resources
ToolsCancel HubSubscription DealsCompareNews
Get Started →
Tax calculator

National Insurance Calculator UK (2026/27)

Work out your National Insurance contributions from your salary or profit. Switch between employed (Class 1) and self-employed (Class 4) to see your NI a year, a month and a week, with the band-by-band breakdown and your effective rate. Free, no signup.

Free, no signup2026/27 ratesVerify at gov.uk
Your details
Your pay before tax, National Insurance and pension
£
Employees pay Class 1 National Insurance through PAYE, taken from your pay before it lands.
National Insurance (Class 1)
£2,194
a year · £183 a month · effective 5.5%
£183
a month
£42
a week
Class 1 breakdown
Below £12,570No National Insurance£0.00
8% band£12,570 to £50,270 · on £27,430£2,194.40
2% bandAbove £50,270 · on £0£0.00
Total National Insurance£2,194.40
Your earnings by band
Below threshold, 0%8% band
National Insurance is only part of the picture. To see your full take-home after income tax as well, use the take-home pay calculator.
2026/27 rates, England, Wales, Scotland and NI (National Insurance is UK-wide). Verify current figures at gov.uk; general information, not tax advice.
Simon Chadwick
Simon Chadwick
Founder, Orbit Money
Method: gov.uk Class 1 and Class 4 National Insurance ratesUpdated: 15 July 2026Sources: gov.uk/national-insurance-rates-letters, gov.uk/self-employed-national-insurance-rates

How National Insurance works

National Insurance is a separate charge from income tax that builds your entitlement to the State Pension and some benefits. Which class you pay depends on how you earn. Employees pay Class 1, deducted automatically through PAYE before your pay lands. Self-employed sole traders and freelancers pay Class 4 through Self Assessment, alongside their income tax. Like income tax, it is charged in bands, so nothing is due on the first £12,570 and the rate falls on your highest earnings.

Employee Class 1 National Insurance (2026/27)

As an employee you pay 8% on earnings between £12,570 and £50,270, then 2% on anything above £50,270. There is no NI on the first £12,570, the Primary Threshold. Because the 8% band ends at the Upper Earnings Limit of £50,270, your marginal NI rate falls once you cross into higher-rate income tax territory. The main rate was 12% until early 2024, then cut to 10% and to 8% from 6 April 2024.

Class 1 (employed), 2026/27
Earnings or profitBandRate
Up to £12,570Below the Primary Threshold0%
£12,571 – £50,270Main rate8%
Over £50,270Above the Upper Earnings Limit2%

Self-employed Class 4 and Class 2 National Insurance

If you are self-employed you pay Class 4 NI on your profit: 6% between £12,570 and £50,270, then 2% above £50,270. The main Class 4 rate was cut from 9% to 6% from 6 April 2024. Class 2 NI still exists but is £0 to pay once your profit clears the £7,105 Small Profits Threshold, because you are treated as having paid it, so it still counts towards your State Pension. Below £7,105 you can pay Class 2 voluntarily at £3.65 a week to protect your record.

Class 4 (self-employed), 2026/27
Earnings or profitBandRate
Up to £12,570Below the Lower Profits Limit0%
£12,571 – £50,270Main rate6%
Over £50,270Above the Upper Profits Limit2%

Worked example: National Insurance on £40,000

On a £40,000 salary, an employee pays 8% on the £27,430 between £12,570 and £40,000, which is £2,194 a year, roughly £183 a month. A self-employed person with £40,000 profit pays Class 4 at 6% on the same £27,430, which is £1,646 a year, about £137 a month, with Class 2 at £0. Employees pay more National Insurance than the self-employed on the same figure, which the two-rate difference reflects.

How to use this calculator

  1. Choose whether you are employed (Class 1) or self-employed (Class 4).
  2. Enter your annual gross salary, or your annual profit if self-employed.
  3. Read your National Insurance for the year, with the monthly and weekly figures alongside.
  4. Check the band breakdown to see exactly how the 0%, main-rate and 2% bands add up.
  5. Use the linked take-home or self-employed calculator to add income tax for the full picture.

Frequently asked questions

How is National Insurance calculated?
National Insurance is charged in bands, not on your whole income. As an employee in 2026/27 you pay Class 1 NI at 8% on earnings between £12,570 and £50,270, then 2% on anything above £50,270. Nothing is due on the first £12,570. So on a £40,000 salary you pay 8% of £27,430, which is £2,194 a year, about £183 a month. Self-employed people pay Class 4 NI on the same bands but at 6% then 2%.
What percentage of my pay goes to National Insurance?
For an employee, the headline Class 1 rate is 8% on earnings between £12,570 and £50,270, then 2% above that. Because the first £12,570 is free and the top slice is only 2%, your effective rate across your whole salary is lower than 8%. On £40,000 it works out at about 5.5%, and on £60,000 around 5.4%, since more of your pay falls into the 2% band.
Is National Insurance 8% or 12%?
For employees it is 8%. The main Class 1 rate was 12% until early 2024, when it was cut to 10% and then to 8% from 6 April 2024, where it stands for 2026/27. You may still see 12% quoted in older guides. The 8% applies to earnings between £12,570 and £50,270, with 2% above £50,270.
What are the National Insurance thresholds?
For 2026/27 the Primary Threshold, where employee Class 1 NI starts, is £12,570 a year (£242 a week). The Upper Earnings Limit, where the rate drops to 2%, is £50,270 a year (£967 a week). For the self-employed, Class 4 NI uses the same £12,570 and £50,270 limits, and Class 2 is treated as paid once profit passes the £7,105 Small Profits Threshold.
How much can I earn before paying National Insurance?
You can earn up to £12,570 a year as an employee before any Class 1 National Insurance is due, matching the income tax personal allowance. Above £242 a week you start paying 8%. If you are self-employed, Class 4 NI also starts at £12,570 of profit.
How much National Insurance do I pay per month?
Divide your annual NI by 12 for the monthly figure, which is close to what PAYE deducts. On a £40,000 salary the annual Class 1 NI is £2,194, so around £183 a month. On £30,000 it is about £117 a month, and on £60,000 about £268 a month. This calculator shows your yearly, monthly and weekly National Insurance side by side.
Do self-employed people pay National Insurance?
Yes. Sole traders and freelancers pay Class 4 National Insurance on their profits at 6% between £12,570 and £50,270, then 2% above that, worked out through Self Assessment alongside income tax. Class 2 NI still exists but is £0 to pay once profit clears the £7,105 Small Profits Threshold, as you are treated as having paid it. Below that you can pay £3.65 a week voluntarily to protect your State Pension record.
What does National Insurance pay for?
National Insurance contributions build your entitlement to the State Pension and certain benefits, such as contribution-based Jobseeker's Allowance and Maternity Allowance. Your record of qualifying years, not the exact amount you pay, is what counts towards the State Pension, which is why paying voluntary Class 2 can be worthwhile for low-profit years.

Related tools

Take-Home Pay Calculator (UK)
See your full net salary after income tax, NI, student loan and pension.
Self Employed Tax Calculator (UK)
Income tax and Class 4 NI on your profit, with what to set aside.
Salary Sacrifice Calculator (UK)
Paying into a pension pre-tax cuts your NI as well as your tax.
Student Loan Repayment Calculator (UK)
See your annual and monthly repayment by plan.
50/30/20 Budget Calculator
Know what you keep, then plan where it goes.

Know your NI. Now stop the leaks.

Orbit finds every subscription draining your account and puts them in one place, so more of your pay stays yours.

Try Orbit free
Simon Chadwick
About the author
Simon Chadwick
Founder of Orbit Money

Simon is the founder of Orbit Money, a tool that helps people track subscriptions and recurring spend. He builds Orbit's free money calculators and writes about personal finance for UK and Australian readers.

More from Simon →
This tool is a guide, not tax or financial advice.