National Insurance Contributions Calculator
Calculate your UK National Insurance Contributions (NICs) for the 2024/25 tax year based on employment income or self-employment profits.
Formulas Used (2024/25 Tax Year)
Employee Class 1 NICs:
- 8% on earnings between £12,570 (Primary Threshold) and £50,270 (Upper Earnings Limit)
- 2% on earnings above £50,270
Employer Class 1 NICs:
- 13.8% on earnings above £9,100 (Secondary Threshold)
Class 2 NICs (Self-Employed):
- £3.45/week (£179.40/year) if profits exceed £6,725 (Small Profits Threshold)
Class 4 NICs (Self-Employed):
- 6% on profits between £12,570 and £50,270
- 2% on profits above £50,270
Assumptions & References
- Rates and thresholds are based on the UK 2024/25 tax year.
- Employee Class 1 rate was reduced from 10% to 8% effective January 2024.
- Class 4 rate was reduced from 9% to 6% effective April 2024.
- Class 2 NICs are treated as voluntary for those below the Small Profits Threshold.
- This calculator does not account for directors' NICs, married women's reduced rate, or deferment.
- Source: GOV.UK – National Insurance rates and categories