National Insurance Calculator 2025-26
Calculate your National Insurance contributions for the 2025-26 tax year. See employee NI, employer NI, and self-employed Class 2 & 4 rates — including the April 2025 changes.
Employee National Insurance Rates 2025-26
Employees pay Class 1 National Insurance on their earnings alongside Income Tax. The Primary Threshold and Upper Earnings Limit remain frozen at £12,570 and £50,270 respectively for 2025-26.
| Earnings | Rate |
|---|---|
| Up to £12,570 (Primary Threshold) | 0% |
| £12,570 to £50,270 (Upper Earnings Limit) | 8% |
| Above £50,270 | 2% |
Employer National Insurance Rates 2025-26
April 2025 brought significant changes to employer NI. The rate increased from 13.8% to 15%, and the Secondary Threshold dropped from £9,100 to £5,000 per year — meaning employers pay NI on a much larger portion of each employee's salary.
| Earnings | Rate |
|---|---|
| Up to £5,000 (Secondary Threshold) | 0% |
| Above £5,000 | 15% |
The Employment Allowance increased from £5,000 to £10,500 from April 2025, partially offsetting higher costs for smaller employers.
Self-Employed National Insurance 2025-26
Self-employed people pay Class 4 NI on their profits. Class 2 NI (previously a flat weekly charge) was effectively abolished for most self-employed people from April 2024 — those with profits above the Small Profits Threshold now receive State Pension credit automatically through Class 4.
| Class | Profits | Rate |
|---|---|---|
| Class 2 | Below £12,570 (voluntary only) | £3.45/week |
| Class 4 | £12,570 to £50,270 | 6% |
| Class 4 | Above £50,270 | 2% |
What Changed in April 2025
Key NI changes that took effect on 6 April 2025:
- Employer NI rate rose from 13.8% to 15%
- Employer Secondary Threshold cut from £9,100 to £5,000
- Employment Allowance increased from £5,000 to £10,500
- Employee thresholds (£12,570 / £50,270) remain frozen
- Employee rates (8% / 2%) unchanged from 2024-25
Frequently Asked Questions
How much National Insurance do employees pay in 2025-26?
You pay 8% NI on earnings between £12,570 and £50,270, and 2% on any earnings above £50,270. There is no NI on earnings below the Primary Threshold of £12,570.
What changed with Employer National Insurance in April 2025?
The employer NI rate rose from 13.8% to 15%, and the point at which employers start paying NI dropped from £9,100 to £5,000 per year. This significantly increased the NI cost per employee, particularly for those on lower salaries.
How much NI do self-employed people pay in 2025-26?
Self-employed people pay Class 4 NI at 6% on profits from £12,570 to £50,270, and 2% above that. Class 2 contributions are now voluntary for most self-employed people — those earning above the Small Profits Threshold (£6,725) automatically build State Pension entitlement via Class 4.
Do you pay National Insurance on pension income?
No. You stop paying NI once you reach State Pension age, regardless of whether you continue working. Pension income — whether State Pension, workplace pension, or private pension — is never subject to National Insurance contributions.