What is National Insurance in the UK?

National Insurance is a UK tax paid by employees and employers to fund state benefits, pensions, and the NHS. Employees pay Class 1 NI on earnings between £12,570 and £50,270 (8%), and 2% above £50,270. Employers pay 13.8% on earnings above £9,100.

How much National Insurance do I pay on £30,000?

On £30,000, employee NI is 8% on £17,430 (£30,000 - £12,570) = £1,394 per year. Monthly NI is £116. Total deductions include income tax as well. Use our calculator for exact figures.

Do self-employed pay National Insurance in the UK?

Yes, self-employed pay Class 2 NI at £3.45/week (if profits above £6,725) and Class 4 NI at 6% on profits between £12,570 and £50,270, and 2% above £50,270. Total contributions differ from employee NI.

Do I need to pay National Insurance if I earn less than £12,570?

No, employees earning below £12,570 per year do not pay National Insurance. Your earnings are below the Primary Threshold. You may still need to pay NI if you're self-employed with profits over £6,725 (Class 2).

National Insurance Calculator UK - Calculate Your NI Contributions

Type	Rate	Threshold
Employee (Class 1)	8%	£12,570-£50,270
Employee (Class 1)	2%	£50,270+
Employer (Class 1)	13.8%	£9,100+
Self-Employed (Class 2)	£3.45/week	£6,725+
Self-Employed (Class 4)	6%	£12,570-£50,270
Self-Employed (Class 4)	2%	£50,270+

📝 Complete Guide to National Insurance in the UK

This National Insurance calculator UK helps you understand your NI contributions. National Insurance is a UK tax that funds state benefits, the NHS, and the State Pension. Understanding your NI contributions is essential for financial planning and understanding your payslip.

💰 What is National Insurance?

National Insurance is a tax on earnings that provides access to state benefits:

State Pension: 35 qualifying years needed for full amount
NHS: Funds the National Health Service
Benefits: Maternity pay, unemployment benefits, sick pay
Types: Class 1 (employees), Class 2/4 (self-employed)

📊 Employee NI (Class 1) 2026

Rate: 8% on £12,570-£50,270
Rate: 2% on £50,270+
Threshold: £12,570 (earnings below NI-free)
Employer NI: 13.8% on earnings above £9,100
Example: £35,000 salary = £1,794 employee NI

📊 Self-Employed NI 2026

Class 2: £3.45/week (profits above £6,725)
Class 4: 6% on £12,570-£50,270
Class 4: 2% on £50,270+
Example: £35,000 profit = £1,346 Class 4 + £179 Class 2
Total: £1,525 self-employed NI

📈 NI Thresholds and Rates History

2026: 8% employee NI (reduced from 10%)
2025: 10% employee NI
2024: 8% employee NI (temporary reduction)
2023: 12% employee NI (increased to 12%)
2022: 12% employee NI (1.25% increase for NHS)

💡 National Insurance Tips

Check Your Record: View NI contributions online via HMRC
Gaps in Record: You may be able to pay voluntary contributions
State Pension: 35 qualifying years needed for full amount
Salary Sacrifice: Reduces NI and income tax
Self-Employed: Class 2 and Class 4 NI may be combined

⚡ UK NI Statistics (2026)

NI receipts: £180B+ annually
85% of UK workers pay Class 1 NI
Average NI payment: £1,800/year
Self-employed NI: £1,500/year average
Employer NI: £2,500/year average per employee

⚠️ Important Considerations

State Pension: NI record affects pension amount
Employment Status: IR35 rules affect NI for contractors
Multiple Jobs: NI calculated per job
Directors: Different NI rules apply
Married Women: Reduced rate NI (if eligible)

National Insurance Calculator UK

📊 Your Details

📊 NI Breakdown

📊 UK National Insurance Rates (2026)