Calculates Class 1 (employee), Class 2 and 4 (self-employed) and employer NIC for any income level.
Applies Employment Allowance (£10,500 for 2025/26+) to reduce employer NIC liability.
NIC rates changed significantly in recent years (from 12% to 10% to 8%). All years calculated correctly.
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The main employee NIC rate dropped from 12% (2023/24) to 10% (2024/25 Jan–4 cut) to 8% (2024/25 April cut). Employer rates increased from 13.8% to 15% in 2025/26 with the threshold dropping to £5,000.
The Employment Allowance allows eligible employers to reduce their employer NIC bill by up to £10,500 (2025/26+) per year. Most limited companies and partnerships are eligible.
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