Self Employed National Insurance Calculator

Calculate self-employed National Insurance including Class 2 (£3.45/week) and Class 4 (9% on profits £12,570-£50,270). Understand when voluntary Class 2 payments benefit pension entitlements.

Calculate UK National Insurance contributions for employees, employers, and self-employed individuals. Understand your NI obligations and benefits entitlements.

UK National Insurance Classes

Class 1 - Employees

Employee rate: 12% on earnings £12,570 - £50,270, then 2% above
Employer rate: 13.8% on earnings above £9,100 (no upper limit)
Benefits: Full pension and benefit entitlements

Class 2 - Self-Employed (Low Profits)

Rate: £3.45 per week (if profits over £6,515)
Voluntary: Can pay voluntarily if profits below threshold
Benefits: Basic pension and some benefit entitlements

Class 4 - Self-Employed (Higher Profits)

Rate: 9% on profits £12,570 - £50,270, then 2% above
Benefits: No additional benefits (pays for Class 2 benefits)

What National Insurance Pays For

State Pension
NHS funding
Jobseeker's Allowance
Employment and Support Allowance
Maternity/Paternity benefits
Bereavement benefits

National Insurance Credits

You may get NI credits if you're:

Unemployed and claiming benefits
Unable to work due to illness
Caring for someone
On approved training courses
Receiving Child Benefit for under-12s

Note: This calculator uses current HMRC rates and thresholds. For complex situations or official calculations, consult HMRC directly or use their official calculator.

Frequently Asked Questions

How much National Insurance do I pay as an employee?

As an employee, you pay 12% National Insurance on earnings between £12,570 and £50,270 annually, then 2% on earnings above £50,270. Your employer pays 13.8% on your earnings above £9,100 with no upper limit. These rates apply to the 2024-25 tax year. NI is automatically deducted from your salary along with income tax. The thresholds align with income tax personal allowance and higher rate threshold to simplify the system.

What's the difference between Class 1, 2, and 4 National Insurance?

Class 1 is for employees (12% then 2% rates) and provides full pension and benefit entitlements. Class 2 is for self-employed people with profits over £6,515, costing £3.45 per week and providing basic pension rights. Class 4 is for self-employed people with higher profits, charged at 9% on profits between £12,570-£50,270, then 2% above. Class 4 doesn't provide additional benefits beyond Class 2. If you're employed and self-employed, you may pay multiple classes but there are annual maximum limits.

What benefits does National Insurance provide?

National Insurance contributions fund the State Pension, NHS, and various benefits including Jobseeker's Allowance, Employment and Support Allowance, and Maternity Allowance. You need qualifying years of contributions for full State Pension (currently 35 years for full pension, 10 years minimum). You may get National Insurance credits during unemployment, illness, or caring responsibilities to protect your benefit entitlements. Check your National Insurance record regularly to ensure you have adequate coverage for retirement.