National Insurance Calculator

Category: Other Finance
- April 06, 2025
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Calculate your National Insurance contributions based on the 2025 to 2026 tax year rates. This calculator helps you understand how much National Insurance you'll pay as an employee or employer.

Income Details

£

Contribution Details

About National Insurance Contributions

National Insurance contributions fund state benefits and the NHS. Both employees and employers make contributions based on earnings.

2025/26 National Insurance Thresholds
  • Lower Earnings Limit (LEL): £125 per week (£6,500 per year)
  • Primary Threshold (PT): £242 per week (£12,570 per year)
  • Secondary Threshold (ST): £96 per week (£5,000 per year)
  • Upper Earnings Limit (UEL): £967 per week (£50,270 per year)
Employee Contribution Rates
  • Below Primary Threshold: 0%
  • Between PT and UEL: 8% for most employees (Category A)
  • Above UEL: 2% for most employees
  • Reduced rates: Available for married women with a valid election, and certain other categories
Employer Contribution Rates
  • Below Secondary Threshold: 0%
  • Above Secondary Threshold: 15% for most employees
  • Employment Allowance: Eligible employers can reduce their NI liability by up to £10,500 per tax year
  • Special categories: Reduced or zero rates apply for apprentices under 25, employees under 21, and veterans

What Is the National Insurance Calculator?

The National Insurance Calculator helps you estimate your National Insurance (NI) contributions based on your income, pay frequency, and employment category. It supports both employee and employer contributions for the 2025/26 UK tax year.

Whether you're checking your take-home pay, planning a payroll, or simply trying to understand how much you'll contribute to the UK's National Insurance system, this calculator provides a clear breakdown in seconds.

How National Insurance Is Calculated

National Insurance contributions are based on thresholds and rates that vary depending on how much you earn and your NI category. Contributions are split between employees and employers.

For Employees (Category A):

If income ≤ £12,570: 0%
If £12,570 < income ≤ £50,270: 8% on the amount over £12,570
If income > £50,270: 2% on the amount over £50,270

For Employers:

If income ≤ £5,000: 0%
If income > £5,000: 15% on the amount over £5,000
Minus up to £10,500 if eligible for the Employment Allowance

How to Use the Calculator

Follow these simple steps to estimate your National Insurance:

  • Enter your gross income.
  • Select your pay frequency – annually, monthly, or weekly.
  • Choose your National Insurance category (e.g., Standard Rate, Apprentice Under 25, etc.).
  • Tick the box if you're calculating as an employer.
  • Click "Calculate National Insurance" to view your results.

The results include your total NI contribution, gross income, and a full breakdown of how your NI is distributed across income bands. You can also see if Employment Allowance applies to reduce employer liability.

Why This Calculator Is Useful

This tool helps individuals and businesses plan finances more effectively:

  • Employees: Understand deductions from your salary.
  • Employers: Estimate payroll costs, including potential Employment Allowance reductions.
  • Financial Planning: Compare monthly or weekly contributions for budgeting.
  • Transparency: See exactly how your contributions are calculated, including income bands and rates.

Additional Related Tools

This National Insurance Calculator works similarly to many other financial tools that help users stay informed and in control:

Frequently Asked Questions

What is National Insurance used for?

National Insurance funds benefits such as the State Pension, maternity allowance, and the NHS. Both employees and employers contribute based on income levels.

Do I have to pay National Insurance?

If you're employed and earning above a certain threshold, yes. There are different contribution rules for self-employed individuals and exempt categories.

What is the Employment Allowance?

Eligible employers can reduce their National Insurance bill by up to £10,500 per year. This is automatically factored into the calculator if applicable.

How is this different from an income tax estimator?

Income tax is a separate deduction based on a different set of rules. This calculator focuses only on National Insurance. To get a full picture of your deductions, you may also want to use a salary breakdown tool or income tax estimator.

Can I calculate my contributions monthly or weekly?

Yes. You can choose between annual, monthly, or weekly income inputs. The results will be shown in the same frequency for easy comparison and planning.

Final Notes

This National Insurance Calculator is a practical financial tool similar to a salary breakdown tool or a monthly payment estimator. It gives clarity into your contribution amounts, much like how a VAT calculator reveals tax on purchases or how a loan interest estimator helps you understand borrowing costs.

Use this calculator regularly to keep track of your NI contributions, especially when your income changes or you're managing payroll for a growing team.