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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
    £1,000 tax-free Trading Allowance
  • NI contributions
    Class 2 NI: £164
    Class 4 NI: £3,632
  • Income tax
  • What you’re left with

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 10% (or 2% if you earn over £262 a week)
Class 1A or 1B Employers for employees earning over £190 per week Your employer pays it on top of your Class 1 14.53%
Class 2 (voluntary from 6 April 2024) Self-employed people earning over £6,725 a year Through a Self Assessment tax return Flat £3.45 per week
Class 3 Voluntary contributions – you can pay them to fill gaps in your NI record Through a Direct Debit £17.45 per week
Class 4 Self-employed people earning over £12,570 a year Through a Self Assessment tax return

9% (or 2% if you earn over £50,270) – this goes down to 8% from 6 April 2024

Wow, the 2022/23 calculation looks weird…

Well, let’s say 2022 was a weird year. After four chancellors, three prime ministers and numerous mini and maxi financial budgets, the National Insurance rate changed quite a lot of times. As a result, your calculation isn’t as straightforward as it is in more stable tax years. Take a look at our blog on the 2022 budget to see what happened.

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

Yes – Class 2 if you’re self-employed and earn more than £6,725. However, this is being scrapped from 6 April 2024 so you’ll no longer need to pay Class 2 for the 2024/25 tax year onwards.

You won’t pay Class 1 or 4 National Insurance if you earn less than the Personal Allowance. 

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. 

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? Get matched with your very own accredited accountant who will file your tax return and also give you a one-off tax advice consultation. Just £229, all in. 

Looking for tax help?

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