National Insurance Rates Calculator

UK National Insurance Calculator (2024/25)

Annually Monthly Weekly

Results Summary

Calculated National Insurance: £0.00

Take-home (Excluding Income Tax): £0.00

function calculateNationalInsurance() { var income = parseFloat(document.getElementById("grossIncome").value); var period = document.getElementById("payPeriod").value; var resultDiv = document.getElementById("ni-result"); if (isNaN(income) || income pt) { if (annualIncome <= uel) { // All in the 8% bracket totalNIAnnual = (annualIncome – pt) * 0.08; } else { // Covers the full 8% bracket and some of the 2% var mainBracketNI = (uel – pt) * 0.08; var higherBracketNI = (annualIncome – uel) * 0.02; totalNIAnnual = mainBracketNI + higherBracketNI; } } var periodNI = 0; if (period === "year") periodNI = totalNIAnnual; else if (period === "month") periodNI = totalNIAnnual / 12; else if (period === "week") periodNI = totalNIAnnual / 52; var periodNet = income – periodNI; document.getElementById("niContribution").innerText = "£" + periodNI.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2}); document.getElementById("afterNI").innerText = "£" + periodNet.toLocaleString(undefined, {minimumFractionDigits: 2, maximumFractionDigits: 2}); var noteText = "Figures based on 2024/25 tax year rates (8% main rate). This calculation excludes Income Tax and Student Loan repayments."; document.getElementById("periodNote").innerText = noteText; resultDiv.style.display = "block"; }

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Understanding National Insurance Rates (2024/2025)

National Insurance (NI) is a tax paid by employees, employers, and the self-employed in the UK. It funds state benefits, including the State Pension, Statutory Sick Pay, and the National Health Service (NHS). Our calculator uses the latest rates following the legislative changes that came into effect in April 2024.

How National Insurance is Calculated

For most employees (Class 1 contributions), you only pay National Insurance once your earnings exceed a certain level, known as the Primary Threshold. Here is the breakdown for the 2024/25 tax year:

• Earnings up to £12,570: 0% National Insurance.
• Earnings between £12,570 and £50,270: 8% (Main Rate).
• Earnings above £50,270: 2% (Higher Rate).

Real-World Example

If you earn an annual salary of £35,000:

1. The first £12,570 is NI-free.
2. The remaining £22,430 (£35,000 – £12,570) is taxed at 8%.
3. £22,430 x 0.08 = £1,794.40 per year.

This works out to approximately £149.53 per month in National Insurance contributions.

The 2024 Rate Cut

In the 2024 Spring Budget, the UK government reduced the main rate of Class 1 National Insurance from 10% to 8%. This change was designed to put more money back into the pockets of workers. For a person on an average salary of £35,000, this represented a significant saving compared to the previous tax year.

Why Your NI Might Differ

While this calculator provides an accurate estimate for standard employees, your actual contributions might vary if:

• You are over the State Pension age (you generally stop paying NI).
• You have more than one job.
• You are self-employed (Class 2 and Class 4 NI apply differently).
• You receive specific employee benefits or salary sacrifice arrangements.

Always consult with a qualified financial advisor or HMRC for specific tax advice regarding your personal circumstances.