National Insurance Calculator

- May 10, 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

Understanding the National Insurance Calculator

The National Insurance Calculator is a handy tool for anyone wanting to figure out their National Insurance contributions. Whether you’re an employee or an employer, this calculator can help you understand how much you’ll need to pay for the tax year 2025 to 2026. It takes your gross income and the type of contributions you’re making into account, making it easier to budget for your Financial responsibilities.

Inputting Your Income Details

To get started with the National Insurance Calculator, you’ll need to enter your gross income. This is your total earnings before any deductions. You can also specify how often you receive your pay—this can be annually, monthly, or weekly. This information helps in calculating your contributions accurately based on how you receive your income.

Selecting Your Contribution Category

Another important step is to choose your National Insurance category. There are different categories available based on your circumstances, such as being an apprentice or a married woman with a reduced rate. Selecting the right category ensures that the calculator works out your contributions correctly. Here are the categories you can choose from:

  • A - Standard rate
  • B - Reduced rate for married women and widows
  • C - Exempt from NI (over state pension age)
  • F - Freeport
  • H - Apprentice under 25
  • M - Under 21
  • V - Veteran

Calculating Employer Contributions

If you’re an employer, you can also use this calculator to determine your National Insurance contributions. There’s an option to include employer contributions, which is crucial for budgeting your costs accurately. You can indicate whether you qualify for the Employment Allowance, which allows eligible employers to reduce their National Insurance liability.

Understanding the Calculation Results

Once you’ve entered all your details, the National Insurance Calculator will provide you with a breakdown of your contributions. It shows how much you’ll pay in total as well as how much of that is from employees and how much comes from employers. This clear breakdown helps you see where your money goes and allows for better financial planning.

National Insurance Contribution Breakdown

The calculator doesn’t just give you a total figure; it also offers a detailed view of how your contributions are assessed. You’ll see a table outlining the income bands, rates, and how much you owe in each band. This transparency helps you understand the structure behind the calculations, making it clearer why you owe what you do.

Employee and Employer Contribution Rates

It’s essential to know the current contribution rates as they can change each tax year. In the 2025/26 tax year, the rates for employees and employers vary. Here’s a quick overview of the rates:

  • Employee contributions between the Primary Threshold and Upper Earnings Limit are typically 8%.
  • Employer contributions above the Secondary Threshold are usually at 15%.
  • There are also special rates for apprentices and those under 21.

Why Use the National Insurance Calculator?

The National Insurance Calculator is not just a tool; it’s a resource that simplifies understanding your contributions. It helps you navigate the complexities of National Insurance payments, ensuring you’re well-informed about your financial obligations. Using this calculator can save you time and reduce the stress of figuring out your contributions on your own.