Calculate your exact National Insurance contributions for the 2026/27 tax year. Works for both employed (Class 1) and self-employed (Class 2 & 4). Instant results with weekly, monthly and annual breakdown.
National Insurance (NI) is a tax on earnings paid by employees and employers, and by the self-employed. It funds the NHS, state pension and other social security benefits. The amount you pay depends on your earnings and employment status.
| Earnings band | Employee rate | Employer rate |
|---|---|---|
| Below £9,100 (ST) | 0% | 0% |
| £9,100 – £12,570 (PT) | 0% | 13.8% |
| £12,570 – £50,270 (UEL) | 8% | 13.8% |
| Above £50,270 | 2% | 13.8% |
| Profit band | Class 4 rate |
|---|---|
| Below £12,570 | 0% |
| £12,570 – £50,270 | 9% |
| Above £50,270 | 2% |
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Try DeclarApp free 30 days →On a £40,000 salary in 2026/27, you pay Class 1 NI on earnings between £12,570 and £40,000. That is (£40,000 − £12,570) × 8% = £2,194.40 per year, or £182.87 per month. Your employer additionally pays 13.8% on earnings above £9,100.
No. NI and Income Tax are separate deductions. NI funds the NHS and social security; Income Tax funds general government spending. Both are calculated on your earnings but have different thresholds and rates. Use our UK Income Tax Calculator alongside this tool to see your total tax burden.
No. Once you reach State Pension age (currently 66) you stop paying National Insurance, even if you continue working. Employer NI contributions are not affected and continue as normal.