National Insurance Class Checker (Employed vs Self-Employed)
ANA›Life Services Authority›National Calculator Authority›National Insurance Class Checker (Employed vs Self-Employed)
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National Insurance Class Checker (Employed vs Self-Employed)
Determine which National Insurance (NI) class applies to you based on your employment status and annual earnings, and estimate your NI contributions for the 2024/25 tax year.
Employment Status
-- Select -- Employed Self-Employed Both Employed & Self-Employed Company Director Voluntary (Class 3)
Annual Earnings / Profits (£)
Annual Employment Earnings (£)
Annual Self-Employment Profits (£)
Calculate
(function() { // 2024/25 NI thresholds and rates var LEL = 6396; // Lower Earnings Limit var PT = 12570; // Primary Threshold (Class 1 employee) var ST = 12570; // Secondary Threshold (Class 1 employer) var UEL = 50270; // Upper Earnings Limit var SPT = 6725; // Small Profits Threshold (Class 2 exemption) var LPL = 12570; // Lower Profits Limit (Class 4) var UPL = 50270; // Upper Profits Limit (Class 4)
// Rates var CLASS1_EMP_MAIN = 0.08; // Employee Class 1 main rate (8% 2024/25) var CLASS1_EMP_UPPER = 0.02; // Employee Class 1 above UEL var CLASS1_ER = 0.138; // Employer Class 1 secondary rate var CLASS2_WEEKLY = 3.45; // Class 2 weekly (2024/25) var CLASS3_WEEKLY = 17.45; // Class 3 voluntary weekly var CLASS4_MAIN = 0.06; // Class 4 main rate (6% 2024/25) var CLASS4_UPPER = 0.02; // Class 4 above UPL var WEEKS = 52;
function showErr(id, msg) { var el = document.getElementById(id); if (el) el.textContent = msg; } function clearErr(id) { var el = document.getElementById(id); if (el) el.textContent = ''; }
function calcClass1(earnings) { // Employee contributions var empNI = 0; if (earnings > PT) { var main = Math.min(earnings, UEL) - PT; var upper = Math.max(earnings - UEL, 0); empNI = main * CLASS1_EMP_MAIN + upper * CLASS1_EMP_UPPER; } // Employer contributions var erNI = 0; if (earnings > ST) { erNI = (earnings - ST) * CLASS1_ER; } return { empNI: empNI, erNI: erNI }; }
function calcClass4(profits) { var ni = 0; if (profits > LPL) { var main = Math.min(profits, UPL) - LPL; var upper = Math.max(profits - UPL, 0); ni = main * CLASS4_MAIN + upper * CLASS4_UPPER; } return ni; }
function calcClass2(profits) { // Class 2 abolished from April 2024 for most; treated as £0 if profits >= SPT (credit given automatically) // Still payable voluntarily if below SPT; we show £0 for >= SPT, note for below if (profits >= SPT) return 0; return CLASS2_WEEKLY * WEEKS; // if below SPT, voluntary Class 2 to get credits }
function fmt(n) { return '£' + n.toFixed(2).replace(/\B(?=(\d{3})+(?!\d))/g, ','); }
window.natCalc = function() { var status = document.getElementById('nat-status').value;
// Toggle fields var bothFields = status === 'both'; document.getElementById('nat-earnings-field').style.display = (status === 'employed' || status === 'director' || status === 'voluntary') ? '' : 'none'; document.getElementById('nat-employed-earnings-field').style.display = bothFields ? '' : 'none'; document.getElementById('nat-se-profits-field').style.display = bothFields ? '' : 'none'; if (status === 'self-employed') { document.getElementById('nat-earnings-field').style.display = ''; document.getElementById('nat-earnings-field').querySelector('label').textContent = 'Annual Self-Employment Profits (£)'; } else if (status === 'employed' || status === 'director') { document.getElementById('nat-earnings-field').querySelector('label').textContent = 'Annual Earnings (£)'; } else if (status === 'voluntary') { document.getElementById('nat-earnings-field').style.display = 'none'; }
// Clear errors ['nat-status-err','nat-earnings-err','nat-employed-earnings-err','nat-se-profits-err'].forEach(clearErr);
var valid = true; if (!status) { showErr('nat-status-err', 'Please select an employment status.'); valid = false; }
var earnings = 0, seProfits = 0, empEarnings = 0;
if (status === 'employed' || status === 'director' || status === 'self-employed') { earnings = parseFloat(document.getElementById('nat-earnings').value); if (isNaN(earnings) || earnings 1000000) { showErr('nat-earnings-err', 'Amount seems too high. Max £1,000,000.'); valid = false; } } if (status === 'both') { empEarnings = parseFloat(document.getElementById('nat-employed-earnings').value); seProfits = parseFloat(document.getElementById('nat-se-profits').value); if (isNaN(empEarnings) || empEarnings ItemAmount'; html += 'Annual Earnings' + fmt(earnings) + ''; html += 'Employee Class 1 NI' + fmt(r.empNI) + ''; html += 'Employer Class 1 NI (info)' + fmt(r.erNI) + ''; html += 'Total Employee NI' + fmt(r.empNI) + ''; html += ''; html += 'Employer pays an additional ' + fmt(r.erNI) + ' in Class 1 secondary contributions.
';
} else if (status === 'self-employed') { var c4 = calcClass4(earnings); var c2 = calcClass2(earnings); var niClass2 = earnings ItemAmount'; html += 'Annual Profits' + fmt(earnings) + ''; html += 'Class 2 NI (2024/25: abolished for most)' + fmt(c2) + ''; html += 'Class 4 NI' + fmt(c4) + ''; html += 'Total Self-Employed NI' + fmt(c2 + c4) + ''; html += ''; if (earnings >= SPT && earnings ItemAmount'; html += 'Employment Earnings' + fmt(empEarnings) + ''; html += 'Self-Employment Profits' + fmt(seProfits) + ''; html += 'Employee Class 1 NI' + fmt(r2.empNI) + ''; html += 'Employer Class 1 NI (info)' + fmt(r2.erNI) + ''; html += 'Class 2 NI' + fmt(c2b) + ''; html += 'Class 4 NI' + fmt(c4b) + ''; html += 'Total Personal NI' + fmt(total) + ''; html += ''; html += 'If combined earnings exceed the UEL (£50,270), you may be able to defer Class 4 contributions. Contact HMRC.
';
} else if (status === 'director') { var rd = calcClass1(earnings); html += '### Result: Class 1 (Director — Annual Earnings Method) '; html += 'ItemAmount'; html += 'Annual Director Earnings' + fmt(earnings) + ''; html += 'Director Class 1 NI (employee)' + fmt(rd.empNI) + ''; html += 'Employer Class 1 NI (info)' + fmt(rd.erNI) + ''; html += 'Total Director NI' + fmt(rd.empNI) + ''; html += ''; html += 'Directors use the annual earnings period method. Dividends are not subject to NI.
';
} else if (status === 'voluntary') { var annualC3 = CLASS3_WEEKLY * WEEKS; html += '### Result: Class 3 (Voluntary) '; html += 'ItemAmount'; html += 'Class 3 Weekly Rate' + fmt(CLASS3_WEEKLY) + ''; html += 'Annual Class 3 Cost (52 weeks)' + fmt(annualC3) + ''; html += ''; html += 'Class 3 voluntary contributions help fill gaps in your NI record to qualify for State Pension. You can pay up to 6 years back.
'; }
resultEl.innerHTML = html; }; })();
#### Formulas Used (2024/25)
Class 1 (Employee): Earnings £0–£6,396 (LEL): No NI, no credits Earnings £6,396–£12,570 (PT): NI credits only, £0 due Earnings £12,570–£50,270: 8% × (earnings − £12,570) Earnings above £50,270: + 2% × (earnings − £50,270)
Class 1 (Employer / Secondary): 13.8% × (earnings − £12,570) where earnings > £12,570
Class 2 (Self-Employed): Abolished April 2024. Voluntary: £3.45/week if profits < £6,725 (SPT)
Class 4 (Self-Employed): Profits £12,570–£50,270: 6% × (profits − £12,570) Profits above £50,270: + 2% × (profits − £50,270)
Class 3 (Voluntary): £17.45/week × 52 = £907.40/year
#### Assumptions & References
- Source: GOV.UK — National Insurance; HMRC CA38 (2024/25).
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