National Insurance (UK)
Compute employee Class 1 NIC and employer secondary NIC on annual salary, including the total cost to employer.
Dados verificados · maio de 2026
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.
Fonte: HMRC NIC rates (gov.uk/national-insurance-rates-letters); Social Security Contributions and Benefits Act 1992. · atualizado 2026
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Tudo sobre National Insurance (UK)
📋Apresentação+
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.
💡 Boas práticas
- Directors use an annual (cumulative) earnings period.
- The Employment Allowance can offset employer NIC for eligible businesses.
🔢 Exemplo concreto
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.
📖Guia de utilização+
Como usar esta calculadora
- 1
Enter gross annual salary.
- 2
Indicate whether to include employer NIC.
- 3
Read employee NIC, employer NIC and total cost to employer.
📚Glossário+
- Primary Threshold
- £12,570/year — employee NIC starts above this level.
- Secondary Threshold
- £5,000/year (2025/26) — employer NIC starts above this level.
ℹ️Fontes e atualizações+
Última atualização dos dados
21 de maio de 2026
Fontes e referências
HMRC NIC rates (gov.uk/national-insurance-rates-letters); Social Security Contributions and Benefits Act 1992.
Os dados desta calculadora são atualizados regularmente para refletir as últimas tabelas oficiais. Em caso de dúvida, consulte as fontes oficiais indicadas acima.
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.