Component view
Main rate
Upper rate
Other
Scenario table
| Mode | Gross / profits | NI due | Annual | Status |
|---|
2026 to 2027 threshold summary
| Item | Weekly | Monthly | Annual |
|---|---|---|---|
| Lower Earnings Limit | £129 | £559 | £6,708 |
| Primary Threshold | £242 | £1,048 | £12,570 |
| Secondary Threshold | £96 | £417 | £5,000 |
| Upper Earnings Limit | £967 | £4,189 | £50,270 |
| Self-employed SPT | n/a | n/a | £7,105 |
| Self-employed LPL | n/a | n/a | £12,570 |
| Self-employed UPL | n/a | n/a | £50,270 |
How this calculator works
This page supports three UK National Insurance views: employee, employer and self-employed. Employee and employer calculations in this version are built for the published 2026 to 2027 thresholds and the standard category A path, with employer support for standard, under 21, apprentice under 25 and veteran zero-rate upper secondary thresholds.
Core logic
Employee category A = 8% between PT and UEL, then 2% above UEL
Employer standard rate = 15% above ST
Self-employed Class 4 = 6% between LPL and UPL, then 2% above UPL
Voluntary Class 2 = £3.65 per week below SPT if chosen
Employer standard rate = 15% above ST
Self-employed Class 4 = 6% between LPL and UPL, then 2% above UPL
Voluntary Class 2 = £3.65 per week below SPT if chosen
Frequently Asked Questions
What does this NI calculator cover?+
It covers employee NI, employer NI and self-employed NI for the 2026 to 2027 tax year.
Does it calculate category A only for employees?+
Yes. Employee calculations in this version are limited to category A. Employer mode includes standard and selected zero-rate upper secondary threshold paths.
What is Class 2 here?+
Class 2 is shown as a voluntary amount below the Small Profits Threshold, using the published 2026 to 2027 weekly rate.
What is Class 4 here?+
Class 4 is the main self-employed NI charge on annual profits above the Lower Profits Limit.
Does it model full director annual methods?+
No. This version uses the published rates, but not the full director annual calculation methods.