🩺 National Insurance · 2025/26
National Insurance Calculator
Calculate Class 1 employee & employer NI, Class 1A on benefits, Class 4 self-employed NI, and employer costs with Employment Allowance. Covers all NI category letters, directors, multiple employees, and pay period breakdown. Official guidance: National Insurance – GOV.UK →
👤 Employee Details
Pay & Frequency
£
NI Category Letter
Category A — Standard Employee
The most common category. Applies to employees who do not fall into any other special category. Employee pays 8% between PT and UEL, 2% above UEL.
Employee Options
£
Employer Options
£
📊 Class 1 NI Thresholds 2025/26
| Threshold | Annual | Monthly | Weekly |
|---|---|---|---|
| Lower Earnings Limit (LEL) | £6,396 | £533 | £123 |
| Primary Threshold (PT) — Employee | £12,570 | £1,048 | £242 |
| Secondary Threshold (ST) — Employer | £9,100 | £758 | £175 |
| Upper Earnings Limit (UEL) | £50,270 | £4,189 | £967 |
| Upper Secondary Threshold (UST) Under 21 / Apprentice | £50,270 | £4,189 | £967 |
📊 Class 1 Rates by Category 2025/26
| Cat | Description | Employee Rate | Employer Rate |
|---|---|---|---|
| A | Standard | 8% / 2% | 13.8% |
| B | Married woman / widow | 3.85% / 2% | 13.8% |
| C | Over State Pension Age | 0% | 13.8% |
| F | Freeport — standard | 8% / 2% | 0% up to FUST* |
| H | Apprentice under 25 | 8% / 2% | 0% up to UST |
| I | Freeport — married woman | 3.85% / 2% | 0% up to FUST* |
| J | Deferred NI | 2% | 13.8% |
| L | Freeport — deferred | 2% | 0% up to FUST* |
| M | Under 21 | 8% / 2% | 0% up to UST |
| S | Freeport — over SPa | 0% | 0% up to FUST* |
| V | Veteran — first year | 8% / 2% | 0% up to UST |
| Z | Under 21 — deferred | 2% | 0% up to UST |
* FUST = Freeport Upper Secondary Threshold £25,000. All rates above UEL: employee 2%, employer 13.8%.
⚠️ Employment Allowance 2025/26
Up to £10,500 off employer Class 1 NI per year. Not available if sole director with no other employees, or if employer NI liability was £100,000+ in the previous tax year.
⚠️ Disclaimer
This calculator provides estimates. Actual NI is calculated on a period-by-period basis by payroll software using HMRC tables.
Results may differ slightly from payroll software due to rounding and period-specific thresholds.
Official tool: HMRC NI Calculator – GOV.UK
🩺 Class 1 NI Result
Employee & Employer · 2025/26
Enter gross pay and click Calculate NI to see your NI breakdown.
👥 Employer NI Cost Calculator — up to 8 employees
Employment Allowance
Employee Salaries (Annual)
⚠️ Note
Employer NI figures are approximate annual estimates. Actual payroll will vary by period. Employment Allowance is applied to total employer NI bill up to £10,500.
Employment Allowance eligibility – GOV.UK →
👥 Employer NI Summary
All Employees · 2025/26
Enter employee salaries and click Calculate to see total NI cost.
🧑💼 Class 4 NI — Self-Employed
Self-Employment Details
£
£
Losses & Adjustments
£
📊 Class 4 NI Reference 2025/26
| Profits Band | Annual | Rate |
|---|---|---|
| Below Lower Profits Limit | Below £12,570 | 0% |
| Main Rate | £12,570 – £50,270 | 6% |
| Above Upper Profits Limit | Above £50,270 | 2% |
📌 Class 2 NI — Abolished from 6 April 2024
Class 2 NI contributions (previously £3.45/week) were abolished from 6 April 2024. Self-employed individuals with profits above the Small Profits Threshold (£12,570) automatically receive NI credit for State Pension purposes without paying Class 2.
📌 Low Profits — Under £12,570
If your profits are between £6,725 and £12,570, you are treated as having paid Class 2 NI (NI credit given) — protecting your State Pension entitlement at no cost. Below £6,725 you can make voluntary Class 3 contributions (£17.75/week in 2025/26) to fill gaps.
📌 Both Employed & Self-Employed?
If you are both employed and self-employed you may be able to defer Class 4 NI to avoid overpaying. You can apply to HMRC for deferment if your combined NI liability exceeds the maximum annual NI amount.
⚠️ Disclaimer
Class 4 NI is assessed through Self Assessment. This is an estimate only.
Self-employed NI rates – GOV.UK →
🧑💼 Class 4 NI Result
Self-Employed · 2025/26
Enter your self-employment profits and click Calculate.
🚗 Class 1A NI — Benefits in Kind
📌 What is Class 1A NI?
Employers pay Class 1A NI at 13.8% on the total taxable value of most benefits in kind reported on P11D forms. It is paid once per year, due 19 July (paper) / 22 July (online) following the tax year end. Employees do not pay Class 1A NI.
Benefits — Enter Taxable Value per Employee
Common Benefit Values
| Benefit Type | How Value is Calculated | Class 1A? |
|---|---|---|
| Company car | List price × BIK % (CO2 based) | Yes |
| Private medical insurance | Cost to employer | Yes |
| Interest-free loans > £10,000 | Loan × official rate (2.25%) | Yes |
| Company van (personal use) | £3,960 flat rate | Yes |
| Fuel for company car | £27,800 × BIK % | Yes |
| Living accommodation | Annual value / excess cost method | Yes |
| Cash payments / vouchers | Taxed via payroll (Class 1) | No (Class 1) |
| Childcare vouchers | Face value | Yes |
| Trivial benefits (<£50) | Exempt | Exempt |
⚠️ Disclaimer
Class 1A NI is reported and paid via the P11D(b) form. This calculator provides the employer liability estimate only. Always verify benefit values with HMRC guidance.
Class 1A NI – GOV.UK →
🚗 Class 1A NI Result
Employer Liability · 2025/26
Enter benefit values and click Calculate.