UK National Insurance Calculator
Work out your 2024/25 National Insurance in seconds — for employees (Class 1 at 8%) and the self-employed (Class 4 at the new 6% rate, with Class 2 abolished). See the band-by-band breakdown and your effective NI rate.
2024/25 National Insurance rates at a glance
| Band (annual) | Employee (Class 1) | Self-employed (Class 4) |
|---|---|---|
| Up to £12,570 | 0% | 0% |
| £12,570 – £50,270 | 8% | 6% |
| Above £50,270 | 2% | 2% |
| Class 2 flat charge | — | Abolished (was £3.45/wk) |
National Insurance is the UK's second income tax in all but name, but it behaves differently: it's charged per job (not across your total income), it stops at State Pension age, and — unusually — the marginal rate falls to 2% once you pass £50,270, rather than rising. That's why NI is a shrinking share of a high earner's deductions.
The 2024 cuts, in cash terms
Two back-to-back rate cuts (12% → 10% → 8% for employees, and 9% → 6% for the self-employed) plus the abolition of mandatory Class 2 make 2024/25 the lightest NI year in a decade. A £35,000 employee pays about £1,794 (versus £2,691 at the old 12%). A self-employed person on £40,000 profit pays about £1,646 of Class 4 — down roughly £820 on the year before.
Uses 2024/25 UK National Insurance thresholds and rates (Primary Threshold £12,570, Upper Earnings/Profits Limit £50,270, Secondary Threshold £9,100). Assumes a standard Category A employee below State Pension age and no contracted-out or director's cumulative calculation. Not personal financial advice.
Frequently asked questions
How much National Insurance do I pay in 2024/25?
As an employee (Class 1), you pay 8% on earnings between £12,570 and £50,270 a year, then 2% on everything above £50,270. Nothing is due on the first £12,570. The main rate was cut from 12% to 10% in January 2024 and again to 8% from 6 April 2024 — so a full 2024/25 year is charged at 8%. If you're self-employed you pay Class 4 at 6% on profits between £12,570 and £50,270, then 2% above.
What happened to Class 2 National Insurance?
From 6 April 2024, self-employed people with profits above the Small Profits Threshold (£6,725) no longer have to pay Class 2 NICs but still build up entitlement to the State Pension and benefits as if they had. If your profits are below £6,725 you can still pay Class 2 voluntarily (£3.45/week for 2024/25) to protect your contribution record. This calculator assumes you're not paying voluntary Class 2.
Why did the Class 4 self-employed rate drop to 6%?
The 2024 Spring Budget cut the main Class 4 rate from 9% to 6% for 2024/25, on top of abolishing mandatory Class 2. Together these are worth several hundred pounds a year to a typical self-employed earner — for example, someone with £40,000 of profit saves roughly £820 versus 2023/24. The 2% additional rate above £50,270 is unchanged.
Do I pay National Insurance on my whole salary?
No. The first £12,570 (the Primary Threshold, which matches the Personal Allowance) is free of employee NI. You only pay 8% on the slice between £12,570 and £50,270, and 2% on anything above. That's why NI is a smaller share of your deductions at high incomes — the marginal rate falls to 2% once you're over £50,270, unlike Income Tax which rises.
Does my employer also pay National Insurance?
Yes — employer's (secondary) Class 1 NIC is 13.8% on your earnings above £9,100 a year, paid on top of your salary, not deducted from it. On a £50,000 salary that's about £5,644 of employer NI. It matters because salary sacrifice removes both your employee NI and your employer's NI — which is why many employers add their saved 13.8% to your pension. Tick the box to see your employer's bill.
Do I stop paying National Insurance at State Pension age?
Yes. Once you reach State Pension age you no longer pay Class 1 or Class 4 National Insurance on earnings, even if you keep working — you just give your employer proof of age. You do still pay Income Tax. This calculator assumes you're below State Pension age; if you're over it, your NI is effectively £0.
Understand every deduction on your payslip
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