National Insurance (UK)
Compute employee Class 1 NIC and employer secondary NIC on annual salary, including the total cost to employer.
Проверени данни · май 2026 г.
What are the National Insurance rates for 2025/26?
Employees pay Class 1 NIC at 8% on earnings between £12,570 and £50,270, then 2% above. Employers pay 15% on earnings above the £5,000 secondary threshold.
Източник: HMRC NIC rates (gov.uk/national-insurance-rates-letters); Social Security Contributions and Benefits Act 1992. · актуализирано 2026
🧮
Попълнете полетата, за да видите резултатите в реално време
Харесвате ли този калкулатор?
Създайте безплатен акаунт, за да запазвате изчисленията си, да достъпвате историята и да експортирате в PDF. Преминете към Pro за всички 319 калкулатора.
Въпрос относно този резултат?
Задайте го на Solva — AI финансовия съветник на ActioFin. Отговори, базирани на официални текстове.
5 безплатни въпроса на ден с безплатен акаунт
Всичко за National Insurance (UK)
📋Представяне+
Calculates UK National Insurance for 2025/26: employee Class 1 (8% then 2%) above the Primary Threshold and employer secondary Class 1 (15%) above the Secondary Threshold.
💡 Добри практики
- Directors use an annual (cumulative) earnings period.
- The Employment Allowance can offset employer NIC for eligible businesses.
🔢 Конкретен пример
On a £40,000 salary (2025/26): employee Class 1 NIC is 8% on earnings above £12,570 = £2,194.40; employer secondary NIC is 15% above £5,000 = £5,250, for a total cost to employer of £45,250.
📖Ръководство за употреба+
Как да използвате този калкулатор
- 1
Enter gross annual salary.
- 2
Indicate whether to include employer NIC.
- 3
Read employee NIC, employer NIC and total cost to employer.
📚Речник+
- Primary Threshold
- £12,570/year — employee NIC starts above this level.
- Secondary Threshold
- £5,000/year (2025/26) — employer NIC starts above this level.
ℹ️Източници и актуализации+
Последна актуализация на данните
21 май 2026 г.
Източници и препратки
HMRC NIC rates (gov.uk/national-insurance-rates-letters); Social Security Contributions and Benefits Act 1992.
Данните на този калкулатор се актуализират редовно според последните официални ставки. При съмнение направете справка с официалните източници по-горе.
FAQ — National Insurance (UK)
What are the National Insurance rates for 2025/26?+
Employees pay Class 1 NIC at 8% on earnings between £12,570 and £50,270, then 2% above. Employers pay 15% on earnings above the £5,000 secondary threshold.
At what salary do I start paying National Insurance?+
Employee NIC starts above the Primary Threshold of £12,570 a year. Employer secondary NIC starts above the Secondary Threshold of £5,000 a year.
What is the Employment Allowance?+
Eligible employers can reduce their annual employer (secondary) NIC bill through the Employment Allowance, which can remove it entirely for very small payrolls.
How is National Insurance worked out for company directors?+
Directors use an annual (cumulative) earnings period rather than each pay period, which changes the timing of when NIC becomes due across the year.