Free online NI calculator for 2025/26 tax year. Calculate employee, employer and self-employed National Insurance contributions instantly.
National Insurance (NI) is a tax on earnings and profits paid by employees, employers and self-employed people in the United Kingdom. NI contributions build your entitlement to certain state benefits and the State Pension. Unlike Income Tax, NI is not a cumulative tax on your total income. It is calculated per pay period (weekly or monthly) based on your earnings above specific thresholds.
Your NI record determines eligibility for the State Pension, Contributory Employment and Support Allowance, Jobseeker's Allowance, Maternity Allowance and Bereavement Support Payment. Most people need at least 35 qualifying years of NI contributions to receive the full new State Pension.
Your NI category letter determines the rate of National Insurance you pay. Most employees are in Category A. The table below shows the main categories and their rates for 2025/26.
| Category | Who it applies to | Employee rate | Employer rate |
|---|---|---|---|
| A | Standard employees (most workers) | 8% / 2% | 13.8% |
| B | Married women or widows with reduced rate election | 1.85% | 13.8% |
| C | Employees over State Pension age | 0% (exempt) | 13.8% |
| H | Apprentices under 25 | 8% / 2% | 0% (on earnings up to GBP 50,270) |
| J | Employees who can defer NI | 2% | 13.8% |
| M | Employees under 21 | 8% / 2% | 0% (on earnings up to GBP 50,270) |
| Z | Employees under 21 who can defer | 2% | 0% (on earnings up to GBP 50,270) |
Note: Class 1A employer NI at 13.8% also applies on most benefits in kind (company cars, private health insurance). The rates shown are for the 2025/26 tax year and are subject to change in the annual Budget.
The new State Pension (GBP 221.20 per week in 2025/26) is the largest benefit funded by NI. You need at least 10 qualifying years for any State Pension and 35 years for the full amount.
If you have paid enough NI contributions in the last 2 to 3 tax years, you may qualify for contribution-based JSA paid at up to GBP 90.50 per week for up to 6 months.
ESA provides financial support if you cannot work due to illness or disability. Contribution-based ESA is paid at up to GBP 90.50 per week (assessment phase) based on your NI record.
Mothers who have paid enough NI can claim Maternity Allowance of up to GBP 184.03 per week for 39 weeks. You need 26 weeks of NI contributions in the test period.
A tax-free lump sum and monthly payments for widows, widowers and surviving civil partners whose spouse or civil partner paid NI contributions. Up to GBP 3,500 lump sum plus 18 monthly payments.
NI contributions help fund the NHS, although most NHS funding comes from general taxation. NI also contributes to the National Insurance Fund which pays for contributory benefits.
| Threshold | Annual amount | Weekly amount | Monthly amount |
|---|---|---|---|
| Primary Threshold (employee NI starts) | GBP 12,570 | GBP 242 | GBP 1,048 |
| Upper Earnings Limit (higher rate kicks in) | GBP 50,270 | GBP 967 | GBP 4,189 |
| Secondary Threshold (employer NI starts) | GBP 9,100 | GBP 175 | GBP 758 |
| Lower Profits Limit (self-employed Class 4 starts) | GBP 12,570 | GBP 242 | GBP 1,048 |
| Upper Profits Limit (self-employed Class 4 higher rate) | GBP 50,270 | GBP 967 | GBP 4,189 |
| Small Profits Threshold (Class 2) | GBP 6,725 | GBP 129 | GBP 560 |
If you are self-employed, you pay National Insurance differently. Class 2 NI contributions are a flat weekly amount (GBP 3.45 per week in 2025/26) if your profits exceed the Small Profits Threshold of GBP 6,725 per year. Class 2 contributions count towards your State Pension and other contributory benefits.
Class 4 NI is based on your annual profits. You pay 6% on profits between GBP 12,570 and GBP 50,270, and 2% on profits above GBP 50,270. Class 4 does not count towards benefit entitlement; it is an additional contribution on your trading profits.
Note that from April 2024, the government reformed Class 2 so most self-employed people with profits above the Small Profits Threshold get a deemed Class 2 contribution treated as paid without actually needing to pay it. Those with profits between the Small Profits Threshold and the Lower Profits Limit can opt to pay Class 2 voluntarily to protect benefit entitlement.