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.
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
- Rates and thresholds are for the 2024/25 UK tax year (6 April 2024 – 5 April 2025).
- Class 2 NI was abolished from 6 April 2024 (National Insurance Contributions (Reduction in Rates) Act 2023).
- Self-employed with profits ≥ Small Profits Threshold (£6,725) receive NI credits automatically without paying Class 2.
- Class 1 employee rate reduced from 10% to 8% from 6 April 2024.
- Class 4 main rate reduced from 9% to 6% from 6 April 2024.
- Directors are treated as employees for NI purposes using the annual earnings period method.
- Dividends, rental income, and savings interest are not subject to NI.
- Source: GOV.UK — National Insurance; HMRC CA38 (2024/25).
- This calculator is for illustrative purposes only. Consult HMRC or a qualified adviser for personalised advice.