This calculator works out National Insurance contributions (NICs) for both not contracted-out and contracted-out employees, using the exact percentage method. The manual National Insurance 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 - booklet CA44 (PDF 205K).
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 payday.
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 (2011) Employer Further Guide to PAYE and NICs (PDF 490K).
This calculator will only calculate National Insurance contributions for the current tax year 2011-12.
It is not possible to save the results of any calculations in the computer memory, but you can copy and paste results on to other applications.
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.
