National Insurance Calculator
Work out how much Class 1 National Insurance you'll pay as an employee, or Class 4 National Insurance if you're self-employed, for the 2026/27 tax year.
Your results
That's £111.20 per month — 3.8% of your income.
| Figure | Amount |
|---|---|
| Income | £35,000.00 |
| National Insurance threshold | £12,570.00 |
| National Insurance due | £1,334.40 |
Based on the 2026/27 Class 1 thresholds: 8% between the Primary Threshold and Upper Earnings Limit, 2% above it. Estimates only, not financial advice.
How National Insurance is calculated
National Insurance is calculated separately from Income Tax, directly on your gross earnings above a threshold — it isn't reduced by your Personal Allowance. Employees pay Class 1 NI on pay above the Primary Threshold; self-employed people pay Class 4 NI on profits above a similar lower limit. Both use a main rate up to an upper limit, then a lower rate above it. See our full Take-Home Pay Calculator to combine National Insurance with Income Tax and student loan repayments.
Frequently asked questions
What is National Insurance?
National Insurance is a UK tax on earnings that counts towards your entitlement to certain state benefits and the State Pension. Employees pay Class 1 NI; self-employed people pay Class 4 NI on their profits.
What's the difference between Class 1 and Class 4 NI?
Class 1 National Insurance is paid by employees on gross pay above the Primary Threshold, deducted automatically through payroll. Class 4 National Insurance is paid by self-employed people on annual profits above a lower limit, usually via Self Assessment.
Do I pay National Insurance on all my income?
No. You only pay National Insurance on earnings above a threshold. Above that threshold, a main rate applies up to an upper limit, and a lower rate applies to everything above it.