UK National Insurance Calculator 2026/27

Employees pay 8% Class 1 NIC on earnings between the Primary Threshold of £12,570 and the Upper Earnings Limit of £50,270. Above £50,270, a 2% rate applies. Self-employed individuals pay 6% Class 4 NIC on profits between £12,570 and £50,270, with 2% above that. These thresholds are frozen until April 2028.

The NI Primary Threshold is £12,570 per year, equivalent to £242 per week or £1,048 per month. You do not pay National Insurance on earnings below this amount. Since 2022, this threshold has been aligned with the income tax personal allowance.

You can view your National Insurance record through your HMRC online account (via GOV.UK) or through the HMRC app. The record shows your qualifying years, any gaps in contributions, and whether you have enough years to receive the full State Pension. You can also request a State Pension forecast from the Future Pension Centre.

Yes. You can pay voluntary Class 2 or Class 3 NI contributions to fill gaps in your NI record, which helps protect your eligibility for the full new State Pension. The voluntary Class 3 rate for 2026/27 is £17.45 per week. Contact HMRC to check which years have gaps and to arrange payment before the deadline.

Class 2 NIC is a flat weekly contribution paid by self-employed people earning above the Small Profits Threshold of £6,725. It counts towards State Pension and contributory benefits. If your earnings are below this threshold, you can still pay voluntarily to maintain your NI record without being liable for the contribution.

Company directors pay National Insurance on an annual cumulative basis rather than on a per-pay-period basis like other employees. Each pay period, NI is calculated using a pro-rata proportion of the annual thresholds, and this is reconciled at the end of the tax year. The 8% and 2% rates remain the same.