🩺 National Insurance · 2025/26

National Insurance Calculator

Calculate Class 1 employee & employer NI, Class 1A on benefits, Class 4 self-employed NI, and employer costs with Employment Allowance. Covers all NI category letters, directors, multiple employees, and pay period breakdown. Official guidance: National Insurance – GOV.UK →

👤 Employee Details

Pay & Frequency

Gross pay amount Before any deductions — exclude pension salary sacrifice

Pay frequency

NI Category Letter

Category A — Standard Employee The most common category. Applies to employees who do not fall into any other special category. Employee pays 8% between PT and UEL, 2% above UEL.

Employee Options

Is this employee a director? Directors use the annual earnings period method

Salary sacrifice pension (£/yr) Reduces both employee and employer NI

Week 1 / Month 1 basis? Non-cumulative — each period calculated independently

Employer Options

Employment Allowance? Up to £10,500 off employer NI (eligible businesses)

EA already used this year (£) If Employment Allowance is shared across employees

📊 Class 1 NI Thresholds 2025/26

Threshold	Annual	Monthly	Weekly
Lower Earnings Limit (LEL)	£6,396	£533	£123
Primary Threshold (PT) — Employee	£12,570	£1,048	£242
Secondary Threshold (ST) — Employer	£9,100	£758	£175
Upper Earnings Limit (UEL)	£50,270	£4,189	£967
Upper Secondary Threshold (UST) Under 21 / Apprentice	£50,270	£4,189	£967

📊 Class 1 Rates by Category 2025/26

Cat	Description	Employee Rate	Employer Rate
A	Standard	8% / 2%	13.8%
B	Married woman / widow	3.85% / 2%	13.8%
C	Over State Pension Age	0%	13.8%
F	Freeport — standard	8% / 2%	0% up to FUST*
H	Apprentice under 25	8% / 2%	0% up to UST
I	Freeport — married woman	3.85% / 2%	0% up to FUST*
J	Deferred NI	2%	13.8%
L	Freeport — deferred	2%	0% up to FUST*
M	Under 21	8% / 2%	0% up to UST
S	Freeport — over SPa	0%	0% up to FUST*
V	Veteran — first year	8% / 2%	0% up to UST
Z	Under 21 — deferred	2%	0% up to UST

* FUST = Freeport Upper Secondary Threshold £25,000. All rates above UEL: employee 2%, employer 13.8%.

⚠️ Employment Allowance 2025/26 Up to £10,500 off employer Class 1 NI per year. Not available if sole director with no other employees, or if employer NI liability was £100,000+ in the previous tax year.

⚠️ Disclaimer This calculator provides estimates. Actual NI is calculated on a period-by-period basis by payroll software using HMRC tables. Results may differ slightly from payroll software due to rounding and period-specific thresholds. Official tool: HMRC NI Calculator – GOV.UK

🩺 Class 1 NI Result

Employee & Employer · 2025/26

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Enter gross pay and click Calculate NI to see your NI breakdown.

👥 Employer NI Cost Calculator — up to 8 employees

Employment Allowance

Claim Employment Allowance?

Employee Salaries (Annual)

⚠️ Note Employer NI figures are approximate annual estimates. Actual payroll will vary by period. Employment Allowance is applied to total employer NI bill up to £10,500. Employment Allowance eligibility – GOV.UK →

👥 Employer NI Summary

All Employees · 2025/26

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Enter employee salaries and click Calculate to see total NI cost.

🧑‍💼 Class 4 NI — Self-Employed

Self-Employment Details

Self-employment profits (£) Net profit after allowable business expenses

Partnership profits (£) Your share of partnership profits (also Class 4)

Tax year

Also employed (affects deferment)?

Losses & Adjustments

Trading losses to carry forward (£) Losses from prior years reduce taxable profits

📊 Class 4 NI Reference 2025/26

Profits Band	Annual	Rate
Below Lower Profits Limit	Below £12,570	0%
Main Rate	£12,570 – £50,270	6%
Above Upper Profits Limit	Above £50,270	2%

📌 Class 2 NI — Abolished from 6 April 2024 Class 2 NI contributions (previously £3.45/week) were abolished from 6 April 2024. Self-employed individuals with profits above the Small Profits Threshold (£12,570) automatically receive NI credit for State Pension purposes without paying Class 2.

📌 Low Profits — Under £12,570 If your profits are between £6,725 and £12,570, you are treated as having paid Class 2 NI (NI credit given) — protecting your State Pension entitlement at no cost. Below £6,725 you can make voluntary Class 3 contributions (£17.75/week in 2025/26) to fill gaps.

📌 Both Employed & Self-Employed? If you are both employed and self-employed you may be able to defer Class 4 NI to avoid overpaying. You can apply to HMRC for deferment if your combined NI liability exceeds the maximum annual NI amount.

⚠️ Disclaimer Class 4 NI is assessed through Self Assessment. This is an estimate only. Self-employed NI rates – GOV.UK →

🧑‍💼 Class 4 NI Result

Self-Employed · 2025/26

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Enter your self-employment profits and click Calculate.

Total Class 4 NI Due

£0

via Self Assessment

Profits Summary

Self-employment profits

£0

Partnership profit share

£0

Less: Losses brought forward

–£0

Net taxable profits

£0

Class 4 NI Calculation

Lower Profits Limit (LPL) £12,570

Upper Profits Limit (UPL) £50,270

Profits in main band × 6% £0

Profits above UPL × 2% £0

Class 4 NI due

£0

State Pension Entitlement

Effective Rate

Class 4 NI as % of profits
0%

Approximate monthly NI cost
£0

🚗 Class 1A NI — Benefits in Kind

📌 What is Class 1A NI? Employers pay Class 1A NI at 13.8% on the total taxable value of most benefits in kind reported on P11D forms. It is paid once per year, due 19 July (paper) / 22 July (online) following the tax year end. Employees do not pay Class 1A NI.

Benefits — Enter Taxable Value per Employee

Common Benefit Values

Benefit Type	How Value is Calculated	Class 1A?
Company car	List price × BIK % (CO2 based)	Yes
Private medical insurance	Cost to employer	Yes
Interest-free loans > £10,000	Loan × official rate (2.25%)	Yes
Company van (personal use)	£3,960 flat rate	Yes
Fuel for company car	£27,800 × BIK %	Yes
Living accommodation	Annual value / excess cost method	Yes
Cash payments / cash vouchers	Taxed via payroll (Class 1)	No (Class 1)
Childcare vouchers (pre-Oct 2018)	Face value	Yes
Trivial benefits (<£50)	Exempt	Exempt

⚠️ Disclaimer Class 1A NI is reported and paid via the P11D(b) form. This calculator provides the employer liability estimate only. Always verify benefit values with HMRC guidance. Class 1A NI – GOV.UK →

🚗 Class 1A NI Result

Employer Liability · 2025/26

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Enter benefit values and click Calculate.