UK National Insurance Rate Calculator (2024/25)
Calculate your Class 1 or Class 4 NI contributions
Employee (Class 1)
Self-Employed (Class 4)
Your Results
Annual NI
£0.00
Monthly NI
£0.00
Weekly NI
£0.00
Effective Rate
0%
Understanding National Insurance Rates 2024/25
National Insurance (NI) is a tax paid by employees, employers, and the self-employed to fund state benefits and the NHS. For the 2024/25 tax year, significant changes were made to the rates to reduce the burden on workers.
How Employee Class 1 NI Works
If you are an employee, you pay Class 1 NI. For 2024/25, the rates are:
- Below £12,570 (Primary Threshold): 0%
- Between £12,570 and £50,270: 8% (reduced from previous years)
- Above £50,270 (Upper Earnings Limit): 2%
How Self-Employed Class 4 NI Works
Self-employed individuals with profits above £12,570 pay Class 4 NI. Note that Class 2 flat-rate contributions have been effectively abolished for most from April 2024. The Class 4 rates are:
- Below £12,570 (Lower Profits Limit): 0%
- Between £12,570 and £50,270: 6%
- Above £50,270 (Upper Profits Limit): 2%
Example Calculation
If you earn £40,000 as an employee:
- First £12,570 is tax-free (£0 NI).
- Remaining amount in the main band: £40,000 – £12,570 = £27,430.
- Calculation: £27,430 × 8% = £2,194.40 annually.
- This breaks down to approximately £182.87 per month.