National Insurance on £100,000 (UK 2026)
National Insurance on £100,000 (UK 2026/27). Employee Category A: £4,010.60. Employer Class 1 (same earnings): £14,250.00. Self-employed (profits £100,000): £3,256.60 (Class 4 £3,256.60). Use the calculator to switch category letters or add voluntary Class 2.
By Sammy S. · Founder · AuthorUpdated for 2026
Calculate from £100,000
Pre-filled with £100,000. Switch employee / self-employed and adjust category letters.
Your inputs
Mode, annual amount (GBP), and options
Class 1 from earnings. Primary threshold £12,570.
Employee Class 1
A£4,010.60
Effective 4.01% of £100,000
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 — £100,000
| Employee Class 1 (Cat A) | £4,010.60 |
| Employer Class 1 | £14,250.00 |
| Self-employed Class 2/4 | £3,256.60 |
£100,000 employee → £4,010.60 Class 1 · £100,000 self-employed → £3,256.60 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 4Class 4 = (min(profits, UPL) − LPL) × 6% + max(0, profits − UPL) × 2%
- Self-employed Class 2Profits ≥ £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 |
Key takeaways — £100,000
- £100,000 employee (Cat A) → £4,010.60 Class 1.
- £100,000 employer NI → £14,250.00.
- £100,000 self-employed → £3,256.60 (Class 4 £3,256.60; Class 2 cash £0.00).
- Employee Class 1 is £754.00 higher than self-employed NI on the same £100,000 figure (different rates/bases).
- Confirm category letter, expenses, and filing with payroll software or Self Assessment.
National Insurance on £100,000
This page estimates UK National Insurance for a £100,000 annual figure — as Category A employee earnings and as self-employed profits.
Employee Class 1: £4,010.60 (effective 4.01%). Self-employed total: £3,256.60 (effective 3.26%).
Both calculations use the £12,570 lower threshold. Employee main rate is 8%; Class 4 main rate is 6%.
Estimates on £100,000
Category A
Same earnings
Class 4 £3,256.60
Band breakdown
| Band | Rate | NI |
|---|---|---|
Primary threshold to UEL £37,700.00 taxable | 8% | £3,016.00 |
Above upper earnings limit £49,730.00 taxable | 2% | £994.60 |
| Band | Rate | NI |
|---|---|---|
Class 4 main band £37,700.00 taxable | 6% | £2,262.00 |
Class 4 additional band £49,730.00 taxable | 2% | £994.60 |
Employee Class 1 on £100,000
Category A employee NI on £100,000 earnings is £4,010.60 (effective 4.01%).
Employer Class 1 on the same earnings is £14,250.00, for a combined modelled Class 1 cost of £18,260.60.
Self-employed NI on £100,000 profits
Class 4 on £100,000 is £3,256.60. Class 2 cash due: £0.00 (treated as paid — no Class 2 cash).
Total self-employed NI: £3,256.60 (effective 3.26%).
Employee vs self-employed on £100,000
Same headline number, different tax bases: salary vs profits. Employee Class 1 £4,010.60 vs self-employed £3,256.60.
Freelancers should subtract allowable expenses before comparing Class 4 to an employee’s Class 1 on gross pay.
Checklist for £100,000
- Budget about £4,010.60 employee NI on a £100,000 Category A salary.
- If hiring, add about £14,250.00 employer NI.
- Self-employed on £100,000 profits: about £3,256.60.
- Switch NI category letters in the calculator when relevant.
- Use the full UK tax calculator for income tax + take-home.