Work out your Class 1 and Class 4 National Insurance for 2026/27, plus the employer NI on your salary. Ideal for employees, sole traders and people with both.
Uses 2026/27 thresholds. Nothing is stored or sent.
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Fully registered and supervised to act on your behalf.
Anyone paying NI on earnings.
Class 1 on your salary.
Class 4 on profits.
Employed with a side business.
See the 15% employer cost.
Use the calculator for free, then let a Chartered Certified Accountant prepare and file your return. VAT included.
All prices include VAT.
2026/27 thresholds.
Gross employment pay.
Self-employed profit.
By class.
Budget for 31 January.
| Class | Threshold | Rate |
|---|---|---|
| Class 1 employee | £12,570 to £50,270 | 8% |
| Class 1 employee | Above £50,270 | 2% |
| Class 4 self-employed | £12,570 to £50,270 | 6% |
| Class 4 self-employed | Above £50,270 | 2% |
| Class 1 employer | Above £5,000 | 15% |
In short: employees pay 8% on earnings between £12,570 and £50,270 and 2% above. The self-employed pay Class 4 at 6% and 2% on profits. Class 2 is no longer compulsory.
An employee on £35,000 pays 8% on £22,430, which is £1,794. A sole trader with £35,000 profit pays Class 4 of £1,346 through Self Assessment.
Our self-employed accountants file your return and our payroll services run PAYE for employers. More on our tax calculators page.
Official guidance: National Insurance rates and categories

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