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National Insurance calculator

Quickly calculate how much you owe in National Insurance if you're earning money from employment or self-employment.

Your situation

Outlined number oneImage of an arrow
Self-employed income
Self-employed expenses
?
How did you make money?

Tax and profit

Outlined number two
  • Total earnings
    £49,000
    £1,000 tax-free Trading Allowance
    ?
  • NI contributions
    £3,795
    Class 2 NI: £164
    Class 4 NI: £3,632
  • Income tax
    £7,086
  • What you’re left with
    £38,119

How your National Insurance contributions are calculated

When you’re self-employed, you have to pay your National Insurance contributions yourself in your annual Self Assessment, together with any income tax you might owe.

National Insurance breakdown

You pay no NI contributions on the first £12,570 that you make.

You will need to pay Class 2 NI worth £164.

You will also have to pay £3,632 (9%) on your income between £12,570 and £48,000.

What is National Insurance?

National Insurance is a tax that we all have to pay in the UK to be entitled to claim certain state provided benefits. You have to pay it whether you’re employed or self-employed – although the type (or class) that you pay is determined by your employment status. 

Here are some of the benefits that you’re entitled to as a result of paying National Insurance:

  • Job Seeker’s Allowance
  • State Pension
  • Use of the NHS
  • Maternity Allowance
  • Statutory sick pay

What do I pay?

Well, of course, you could just use our National Insurance calculator above to see exactly what you’ll end up paying, but if you’d like a breakdown of the rates, check out the table below.

NI class Who pays How is it paid How much is it
Class 1 Employees earning more than £183 per week who are under State Pension age a year Your employer deducts it through PAYE 13.25% (or 3.25% if you earn over £262 a week)
Class 1A or 1B Employers for employees earning over £189 per week Your employer pays it on top of your Class 1 15.05%
Class 2 Self-employed people earning over £6,725 a year Through a Self Assessment tax return Flat £164 per year
Class 3 Voluntary contributions – you can pay them to fill gaps in your NI record Through a Direct Debit £15.85 per week
Class 4 Self-employed people earning over £9,568 a year Through a Self Assessment tax return 10.25% (or 3.25% if you earn over £50,270)

Do I pay National Insurance if I earn less than the Personal Allowance?

In short, yes. 

When you earn less than £12,570 in a tax year, you’re exempt from paying Income Tax. The first £12,570 of your income is known as the Personal Allowance. You don’t pay Income Tax on it unless you earn over £100,000, at which point you start to lose your eligibility to it. 

But no matter how much you earn, you’re not exempt from paying National Insurance. The table above shows you how much National Insurance you’ll owe based on your earnings.

Still got questions?

Calculating your tax is one thing, but there’s nothing like speaking to a real, human expert, right? That’s why we offer one-off, personal tax advice from an accredited accountant. Just £119 per consultation. Learn more.

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