National Insurance Calculator. Class 1 + Class 4 at the latest rates.
UK NIC at the post-April-2024 rates: 8% Class 1 main / 6% Class 4 main / 2% above the Upper Earnings Limit. Drag the slider — the calc switches between employed (Class 1) and self-employed (Class 4) automatically.
Gross — same definition either way.
Class 1 = employee NIC. Class 4 = self-employed profit-based NIC.Class 1 is deducted at source via PAYE. Class 4 is paid through Self-Assessment alongside income tax. Class 2 (separate, ~£3.45/week) is effectively abolished for most sole traders from April 2024 — voluntary contributions remain available to protect the State Pension.
- Gross income£45,000
- Class 1 NIC−£2,594
- Income net of NIC£42,406
Class 1 (employees): 8% between £12,570 and £50,270, 2% thereafter. Class 4 (self-employed): 6% between £12,570 and £50,270, 2% thereafter. No NIC below the £12,570 threshold either way.