Calculate company directors' Class 1 NIC on the annual earnings period (CA44): employee 8%/2%, employer 15%, pro-rata for mid-year appointments and Employment Allowance.
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Directors pay Class 1 NIC on an ANNUAL earnings period (2025/26): employee NIC at 8% on cumulative earnings between £12,570 and £50,270 and 2% above, employer NIC at 15% above £5,000 — assessed on the year's total regardless of pay pattern, with thresholds pro-rated for mid-year appointments (CA44).
£60,000 salary, full year, no Employment Allowance: employee NIC £3,210.60 (8% of £37,700 + 2% of £9,730) and employer NIC £8,250 (15% of £55,000) — total NIC cost £11,460.60.
Enter the director's annual salary (including bonuses).
Adjust weeks as director for a mid-year appointment.
Mark Employment Allowance if the company qualifies (not single-director companies).
Read the employee and employer NIC and the total cost.
Last data update
July 5, 2026
Sources and references
GOV.UK — National Insurance for company directors (CA44); employee-director guidance; rates and thresholds for employers 2025/26.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
To prevent avoidance through uneven pay: a director paid one large lump sum would otherwise exceed the weekly upper limit once and pay mostly 2%. The annual period assesses the year's cumulative earnings.
Only if at least one other employee (or a second director) is paid above the Secondary Threshold — single-director companies with no other staff are excluded. From April 2025 the allowance is £10,500.
The annual thresholds are pro-rated by the number of tax weeks from your appointment (CA44) — a director from October gets roughly half the annual thresholds.