Every flavour of National Insurance, calculated.
Employee Class 1, employer Class 1 (15% from April 2025), and self-employed Class 4 (6% / 2%) — pick a side and see the NI bill, by band, with the right category letter applied.
Breakdown by band
| Band | Amount in band | NI |
|---|---|---|
| 8% on £12,570–£50,270 | £27,430 | £2,194 |
Related tools
What you might calculate next
How it works
Class 1 — Employee
8% on earnings between £12,570 (PT) and £50,270 (UEL). 2% on earnings above the UEL. Deducted automatically via PAYE.
Class 1 — Employer
15% on earnings above the £5,000 Secondary Threshold (Autumn Budget 2024 — effective from 6 April 2025). Up from 13.8% above £9,100 previously.
Employment Allowance
Most eligible employers can offset up to £10,500/year of employer NI (raised from £5,000 in April 2025). Doesn't apply to single-director limited companies.
Class 2 — Self-employed
Mandatory Class 2 NI (£3.45/week) was abolished from 6 April 2024. Still available voluntarily for years with low profits, to protect State Pension entitlement.
Class 4 — Self-employed profits
6% on profits between £12,570 and £50,270 (cut from 8% in April 2024). 2% on profits above £50,270. Paid through Self Assessment in January and July.
NI category letters
A = standard adult. M = under 21 (employer NI free up to UEL). H = apprentice under 25 (same employer NI relief). V = veteran first year. C = over State Pension age — no employee NI.