Tax calculator

Director Salary and National Insurance Checker

Check full-year category A employee and employer National Insurance on a director salary chosen for 2026/27.

  • Tax year shown with the calculator
  • Assumptions explained
  • Source-linked methodology

Tax year 6 April 2026 to 5 April 2027

Check a director’s full-year National Insurance

Estimate final category A employee and employer National Insurance on a salary you choose. This checker does not recommend an “optimal” salary or calculate dividends, Corporation Tax or PAYE.

Enter all earnings subject to Class 1 National Insurance from this directorship for the full tax year. Do not include dividends.

Was the person a director for the whole tax year?

A director appointed during the year can have pro-rata annual thresholds and needs a separate calculation.

Did National Insurance category A apply for the whole year?

Category A generally applies from age 21 to State Pension age where no reduced or deferred rate or special employer category applies.

Is this the final complete earnings figure for the year?

This checker estimates the final cumulative annual liability, not the deduction from one payslip.

Does any non-standard director or payroll circumstance apply?

Choose yes for a category change, multiple jobs or directorships, aggregation, overseas rules, benefits, expenses, off-payroll working, Freeport or Investment Zone relief, a veteran, apprentice, director under 21, State Pension age, a correction or uncertain Employment Allowance eligibility.

Your salary figure and answers are used only for this server-rendered check. They are not added to a lead record.

Scope and important exclusions

Directors normally have an annual earnings period. This checker uses HMRC’s exact-percentage method for a full-year category A director and rounds each contribution band separately as CA44 instructs.

Employer National Insurance is shown before Employment Allowance. Eligibility depends on company and payroll facts: a limited company cannot claim where one director is its only employee liable for secondary Class 1 contributions.

The result excludes PAYE Income Tax, dividends, Corporation Tax, benefits, expenses, pensions, student loans, statutory payments and remuneration planning.

How to understand your result

Your result is an estimate for the tax year shown on the calculator. The breakdown lists each step, the rates and thresholds used, and the date the figures were last checked against GOV.UK. Amounts are rounded the way HMRC rounds them where a rule exists.

Each calculator lists what it leaves out, such as other income, reliefs or special cases, so read the assumptions before you rely on the figure. For your own position, check your HMRC online account or speak to a qualified professional.