This is a tool that calculates the UK national insurance contributions (NICs) for a person, with possible contributions arising from employment (employee and employer), being self-employed and/or voluntary payments, and displays the calculated contributions in a table.

This tabular display of calculated contributions contains monthly, weekly and annual rows to indicate what the contributions would be for these periods if they were paid over the whole tax year (as long as there is at least some contribution due during the year). In addition, there is a row that provides an estimate of the actual contributions for the tax year, by using the provided date of birth to determine whether certain contributions are only applicable for part of a year, e.g. because the mimimum contribution age or state pension age is reached during the tax year. Note, however, that this estimate of the actual contributions does not consider the exact days when contributions are due, so may differ from the actual figure for the tax year.

The basic information that needs to be provided for the calculation of contributions is as follows:

If you are in employment then Class 1 national insurance contributions need to be paid (if conditions are met) by both the employee and employer. In addition, the employer will need to pay Class 1A/1B contributions on taxable benefits that are not covered by the Class 1 payments. To calculate these contributions, the following additional information is required:

If you are self-employed then Class 2 and Class 4 national insurance contributions may need to be paid. To calculate these contributions, the following additional information is required:

It is also possible under certain conditions to make voluntary national insurance contributions, which are of type Class 3. If you are making such contributions, choose Yes in the voluntary payments drop down box.

Some extra points to note about the tool are...

The data (e.g. rates and allowances) used by this tool was obtained primarily from...

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