National Insurance Calculator (2025/26)
How it works
NI is a contributory tax that funds the State Pension and some benefits. For employees in 2025/26, you pay 8% on weekly earnings between £242 and £967 (annualised: £12,570 to £50,270), then 2% above. Self-employed Class 4 mirrors this at 6% / 2%. Class 2 is no longer compulsory but can be paid voluntarily to protect State Pension entitlement.
Worked example
Tom earns £45,000 employed.
- (£45,000 − £12,570) × 8% = £2,594.40
- Annual NI: £2,594.40
Who should use this
- •Employees checking payslip deductions
- •Self-employed estimating Class 4 liability
- •People considering salary sacrifice
- •Anyone checking State Pension qualifying years
Common mistakes
- ×Confusing weekly thresholds with annual ones
- ×Forgetting NI is per job for employees, not aggregated
- ×Assuming you pay 8% on the whole salary instead of just the band
- ×Ignoring that pension salary sacrifice cuts NI too
Frequently asked questions
What is the NI rate for 2025/26?▾
Employees: 8% between £12,570 and £50,270, 2% above. Self-employed Class 4: 6% / 2%. Class 2 is no longer mandatory.
Do I pay NI over State Pension age?▾
No — employees stop paying Class 1 once they reach State Pension age. Self-employed Class 4 stops from the start of the next tax year.
How many years do I need for full State Pension?▾
35 qualifying years for the full new State Pension; at least 10 years to get any.
Does NI come off salary sacrifice?▾
Yes — salary sacrificed into a pension reduces both your Income Tax and NI base.
What is Class 2 NI?▾
A flat weekly contribution previously paid by self-employed people. From 2024/25 it's voluntary unless your profits are below £6,725.
Are bonuses subject to NI?▾
Yes — bonuses count as earnings and attract NI at your marginal rate (usually 8% or 2%).