National Insurance calculator 2009-2010
What it does
This calculator works out National Insurance contributions (NICs) for both not contracted-out and contracted-out employees, using the exact percentage method. The manual NI table figures are calculated on earnings bands, rather than on the exact earnings figure, so results achieved using this calculator may differ very slightly from the manual tables. This calculator provides the accurate figures.
This calculator can be used for Directors. However, their NICs must be reassessed at the end of the tax year, or when the Directorship ceases if earlier, using the Directors Annual Earnings Period (AEP) calculator. Further information on NICs for directors can be found in National Insurance for Company Directors - Helpbook CA44 (PDF 214K).
Important note: operation of PAYE and NICs when the regular payday falls on a non-banking day
When a regular payday falls on a non-banking day (Saturday, Sunday or Bank Holiday) and because of this the payment is made on the last working day before the regular payday, or the next working day after the regular pay day.
For PAYE purposes the payment may be treated as having been made on the regular payday. For NICs purposes the payment must be treated as if it had been made at its regular time, if the actual and regular payment days are in the same tax year. The payment may also be treated as having been made at its regular time when the payment dates cross a tax year. Further information can be found in CWG2 (2009 - 2010) Employer Further Guide to PAYE and NICs (PDF 518K).
Limitations
This calculator will only calculate National Insurance for the current year 2009-2010.
It is not possible to save the results of any calculations in the computer memory, but you can right click copy and paste results on to other applications.
What you need
- The National Insurance Table Letter for the employee. If you are unsure which National Insurance Table Letter to use, please check the flowchart in the National Insurance Tables - booklet CA38 (PDF 310K).
- P11 Deduction Working Sheet or equivalent.
- Employees' wages records.
If you encounter any problems using the calculator please let us know by using our feedback form and selecting one of the options from the list to provide feedback.
