🇬🇧 UKHMRC 2026Class 1Class 2/4

National Insurance Calculator UK 2026

Estimate employee Class 1 NI from earnings, or self-employed Class 2/4 from profits. Uses published 2026/27 HMRC thresholds and rates.

By Sammy S. · Founder · AuthorUpdated for 2026

Employee main rate

Class 4 main rate

£2,194.40

£40k employee NI

£12,570

Primary threshold

Calculate National Insurance

Switch between employee Class 1 and self-employed Class 2/4. All figures update live.

Your inputs

Mode, annual amount (GBP), and options

Contribution type

Annual gross earnings

Class 1 from earnings. Primary threshold £12,570.

NI category letter

Include employer Class 1 NI

Employee Class 1

£2,194.40

Effective 5.49% of £40,000

Employer Class 1£5,250.00

Total NI (model)£7,444.40

Primary threshold to UEL (8%)£2,194.40

Employees checking a payslip

Isolate Class 1 NI without income tax noise — useful when comparing salary offers or NI category letters.

Sole traders & freelancers

Estimate Class 4 (and optional Class 2) before Self Assessment, using profits after expenses.

Employers costing headcount

See employer Class 1 alongside employee deductions for a quick total NI cost.

UK National Insurance for tax year 2026/27 is estimated separately for employees (Class 1) and the self-employed (Class 2 treated-as-paid rules + Class 4). Thresholds and rates come from gov.uk / HMRC tables and the same constants used by our UK salary calculator.

Worked example — £40,000

Employee Class 1 (Cat A)	£2,194.40
Employer Class 1	£5,250.00
Self-employed Class 2/4	£1,645.80

£40,000 employee → £2,194.40 Class 1 · £40,000 self-employed → £1,645.80 Class 2/4

Formulas

Employee Class 1 (category A)
NI = (min(earnings, UEL) − PT) × 8% + max(0, earnings − UEL) × 2%
Employer Class 1 (standard)
Employer NI = max(0, earnings − £5,000) × 15%
Self-employed Class 4
Class 4 = (min(profits, UPL) − LPL) × 6% + max(0, profits − UPL) × 2%
Self-employed Class 2
Profits ≥ £7,105 → treated as paid (no cash). Below → optional £3.65/week.

Steps

Choose employee or self-employed — Employees pay Class 1 from earnings. Sole traders/partners pay Class 4 on profits and follow Class 2 treated-as-paid rules.
Apply HMRC thresholds — Nothing is due on the slice below the primary / lower profits limit. Higher rates apply only above the upper limit.
Apply the band rates — Category letters can change employee (and employer) rates. Self-employed Class 4 uses the published profit bands.

Constants

Primary threshold / Class 4 LPL	£12,570	HMRC 2026/27
Upper earnings / profits limit	£50,270	HMRC 2026/27
Employee main / upper rate	8% / 2%	Category A Class 1
Class 4 main / additional	6% / 2%	Self-employed
Class 2 small profits threshold	£7,105	Treated as paid at/above
Employer Class 1 rate	15% above £5,000	Standard categories
Class 4 LPL / UPL	£12,570 / £50,270	Self-employed bands

This tool estimates annual Class 1 / Class 2 / Class 4 NI using annual thresholds (PT/UEL £12,570 / £50,270; employer ST £5,000). Payroll often uses weekly/monthly bands (£242 / £967 / £96), so period payslips can differ by pennies from an annualised estimate. It does not model every NI letter, Directors’ NIC, Class 1A/1B on benefits, Freeport/Investment Zone reliefs, share fishermen, examiners’ special Class 4, or exact RTI rounding. Use HMRC calculators / a payroll provider for filings.

Official sources

Key takeaways — UK National Insurance

Tax year 2026/27: employee Category A pays 8% between £12,570 and £50,270, then 2%.
Example: £40,000 salary → about £2,194.40 employee NI; £40,000 profits → about £1,645.80 self-employed NI.
Self-employed Class 4 is 6% / 2% — lower main rate than employee Class 1, but charged on profits.
Class 2 is treated as paid at profits ≥ £7,105; voluntary Class 2 remains £3.65/week below that.
Employer NI is typically 15% above £5,000.

Jump to calculator →£40,000 NI example →

Class 1 vs Class 2/4 formulas

Employee Class 1

8% between £12,570 and £50,270; 2% above

£40,000 Category A → £2,194.40

Self-employed Class 4

6% between LPL and UPL; 2% above UPL

£40,000 profits → £1,645.80 Class 4

Class 2

Treated as paid if profits ≥ £7,105

Below SPT you can pay voluntary Class 2 at £3.65/week

What is National Insurance?

National Insurance (NI) contributions help fund the State Pension and some benefits. Employees pay Class 1 from earnings; most self-employed people pay Class 4 on profits and follow Class 2 treated-as-paid rules.

For 2026/27, employees in category A pay 8% between the primary threshold and upper earnings limit, then 2% above. Self-employed Class 4 uses 6% / 2% on the same cash thresholds.

Employee Class 1 National Insurance

Nothing is deducted below £12,570. Between that and £50,270 category A pays 8%; above the UEL the rate is 2%.

HMRC worked weekly example (official weekly bands): £1,000.00/week in category A → £58.66 NI (nothing on the first £242.00, 8% to £967.00/week, then 2%).

This calculator annualises with HMRC’s annual thresholds (£12,570 / £50,270). On £52,000/year it estimates £3,050.60 — within pennies of 52 × £58.66 because weekly and annual bands are rounded differently.

Employers usually pay Class 1 NI at 15% on earnings above £5,000 (weekly secondary threshold £96.00; with reliefs for some under-21 / apprentice / veteran categories).

Self-employed Class 2 and Class 4

If profits are £7,105 or more, Class 2 is treated as paid — you do not pay Class 2 cash through Self Assessment. Below that, you can choose voluntary Class 2 at £3.65 a week (£189.80/year in this model).

Class 4 is due when profits are more than £12,570: 6% up to £50,270, then 2%. Example: £40,000 profits → £1,645.80 Class 4.

Thresholds and rates

Tax year	2026/27
Primary threshold (employee)	£12,570
Upper earnings limit	£50,270
Employee main / upper rate	8% / 2%
Employer rate (standard)	15% above £5,000
Class 4 LPL / UPL	£12,570 / £50,270
Class 4 main / additional	6% / 2%
Class 2 small profits threshold	£7,105
Voluntary Class 2	£3.65/week

NI by earnings / profits

Amount	Employee	Employer	Self-employed
£20,000	£594.40	£2,250.00	£445.80
£30,000	£1,394.40	£3,750.00	£1,045.80
£40,000	£2,194.40	£5,250.00	£1,645.80
£50,000	£2,994.40	£6,750.00	£2,245.80
£60,000	£3,210.60	£8,250.00	£2,456.60
£80,000	£3,610.60	£11,250.00	£2,856.60
£100,000	£4,010.60	£14,250.00	£3,256.60

Common mistakes

Comparing employee 8% with Class 4 6% on the wrong base

Employees pay NI on earnings; the self-employed pay Class 4 on profits after expenses. The rates differ, and so does the base.

Assuming Class 2 is still a weekly bill for most traders

From recent reforms, Class 2 is treated as paid when profits reach £7,105. Cash Class 2 is mainly the voluntary option below that threshold.

Forgetting employer NI when costing a hire

Employer Class 1 is usually 15% above £5,000 — on top of the employee deduction.

Using this instead of a full payslip / Self Assessment estimate

Income tax, student loans, and pension salary sacrifice change take-home. Use the UK tax calculator for the full picture.

Who this calculator helps

Employees checking a payslip

Isolate Class 1 NI without income tax noise — useful when comparing salary offers or NI category letters.

Sole traders & freelancers

Estimate Class 4 (and optional Class 2) before Self Assessment, using profits after expenses.

Employers costing headcount

See employer Class 1 alongside employee deductions for a quick total NI cost.

Checklist

Confirm tax year thresholds (PT/UEL or LPL/UPL).
Employees: pick the correct NI category letter.
Self-employed: use profits after allowable expenses, not turnover.
Decide whether voluntary Class 2 is relevant below the small profits threshold.
Add employer NI when budgeting a hire.
Run the full UK tax calculator if you also need income tax and take-home pay.

UK tax calculator →Net to gross UK →VAT calculator UK →

UK National Insurance calculator FAQ

Employees (category A): 8% between £12,570 and £50,270, then 2%. Self-employed Class 4: 6% then 2% above £50,270. Source: gov.uk NI tables.

Category A employee estimate: £2,194.40 Class 1 (engine). Self-employed on £40,000 profits: £1,645.80 (Class 4; Class 2 treated as paid).

If profits are £7,105 or more, Class 2 is treated as paid — no Class 2 cash is due. Below that you can pay voluntary Class 2 at £3.65 a week.

Employees pay Class 1 on earnings (main rate 8%). Self-employed pay Class 4 on profits (main rate 6%). Bases and rates differ — do not swap them.

Employees over State Pension age usually use category C and pay no employee Class 1. Employer NI can still apply. Self-employed Class 4 rules depend on age and status — confirm with HMRC.

No. This tool isolates National Insurance. For income tax + NI + take-home, use /calculator/uk.

No. Figures use published gov.uk rates for modelling only. Confirm with payroll software, Self Assessment, or HMRC.

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