Finance

UK National Insurance Calculator

Estimate employee and employer National Insurance contributions on your salary.

Annual Gross Salary (£)

NI Category

Employee NI (Annual) —

Employer NI (Annual) —

Employee NI (Monthly) —

Effective NI Rate —

2024/25 Thresholds:
Primary Threshold: £12,570/year
Upper Earnings Limit: £50,270/year
Employee Rate: 8% (main) + 2% (above UEL)
Employer Rate: 13.8% above Secondary Threshold (£9,100)

What is UK National Insurance?

National Insurance (NI) is a UK tax paid by employees and employers on earnings. It funds state benefits including the State Pension, Jobseeker's Allowance, and statutory sick pay. Contributions are mandatory once your earnings exceed the Primary Threshold.

How NI is Calculated

Employees pay 8% on earnings between the Primary Threshold (£12,570) and the Upper Earnings Limit (£50,270), then 2% on everything above. Employers pay 13.8% on all earnings above the Secondary Threshold (£9,100).

NI Categories

Category A — Standard rate for most employees
Category H — Apprentices under 25 (reduced employer NI)
Category M — Employees under 21 (reduced employer NI)