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National Insurance calculator 2014-15

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 National Insurance tables 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 helpbook CA44 'National Insurance for Company Directors'.

CA44: National Insurance for Company Directors on the GOV.UK website (Opens new window)

Limitations

If you are an employer operating PAYE in real time you are no longer:

  • able to run your payroll manually
  • need to use this calculator.

Instead you should be using software that is capable of filing payroll information online because this calculator has a limited life and may not be maintained in future years.

Software packages and other payroll options

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.

What you need

  • The National Insurance Category Letter (also known as the National Insurance Table Letter) for the employee. If you are unsure which National Insurance Category Letter applies, see National Insurance category letters on GOV.UK website - link below.
  • Employee payroll records.

Further information about PAYE and National Insurance contributions can be found in employer helpbook CWG2(2014) 'Employer Further Guide to PAYE and NICs'.

CWG2(2014): Employer Further Guide to PAYE and NICs' on the GOV.UK website (Opens new window)

View which National Insurance category letter to use on the GOV.UK website (Opens new window)

Calculate your National Insurance contributions (Opens new window)

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.