UK National Insurance Calculator 2025/26

Calculate UK National Insurance contributions for the 2025/26 tax year. Class 1 employees (8%+2%), Class 2/4 self-employed. Annual, monthly and weekly amounts.

Income Details

NI Summary

NI Class 1 (Employee)
£2,194.40
Employer NI (13.8%)
£4,264.20
Monthly NI
£182.87
Weekly NI
£42.20

Class 1 Breakdown - Employee

Primary Threshold£12,570.00/anno
Upper Earnings Limit£50,270.00/anno
Fascia Principale (8%): £40,000.00 - £12,570£2,194.40
Total Employee NI£2,194.40
Employer NI (13.8% above £9,100)£4,264.20

Come utilizzare UK National Insurance Calculator 2025/26

Inserisci il reddito annuale

Indica il reddito lordo annuale in sterline. Per autonomi, usa il profitto netto imponibile.

Seleziona il tipo di occupazione

Dipendente (Class 1 NI), Autonomo (Class 2 + Class 4), o entrambi per chi ha redditi misti.

Analizza il contributo NI

Visualizza i contributi NI annuali, mensili e settimanali con il dettaglio per fascia.

Confronta con il costo datoriale

Per dipendenti, vedi anche il NI Class 1 a carico del datore di lavoro (13.8% sopra £9,100).

Suggerimenti

  • La soglia Primary Threshold (£12,570) e la stessa del Personal Allowance dell'Income Tax. Sotto questa soglia non si paga ne IT ne NI.
  • Il contributo datoriale del 13.8% e un costo aggiuntivo per il datore, non detratto dallo stipendio. Utile da considerare per negoziare la retribuzione.
  • Gli autonomi con profitti sotto £12,570 possono fare contributi Class 2 volontari per mantenere i diritti pensionistici.

Domande frequenti

What is National Insurance?

National Insurance (NI) is a mandatory prepayment for pensions and benefits in the UK that funds the NHS, state pension, and other benefits. It's divided into classes (1, 2, 4) depending on employment type.

What is the difference between Class 1, 2 and 4?

Class 1: for employees and employers. Class 2: fixed contribution for self-employed (£3.45/week). Class 4: percentage-based contribution for self-employed based on profit.

Why is self-employed NI lower than employees' NI?

Self-employed people pay Class 4 at 6% (vs 8% for employees) in the main bracket and do not have the 2% surcharge on Class 1. However, they do not benefit from employer contributions.

When do you stop paying NI?

Stop paying NI at age of eligibility (currently 66 years). Even if you continue to work beyond 66, no more NI contributions are paid.

Does N.I. affect state pension?

Yes, at least 35 years of qualifying contributions are needed to receive full state pension (£221.20/week in 2025/26), with at least 10 years required for partial pension.