National Insurance calculator 2008-2009
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 188K).
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, the payment may be treated for PAYE and Class 1 NICs purposes
as having been made on the regular payday.
Examples
- Pay due on Sunday 6 April 2008 (tax year 2008-09) but paid on Friday 4 April 2008 (tax year 2007-08) may be treated for PAYE and NICs purposes as being paid on 6 April 2008.
Limitations
This calculator will only calculate National Insurance for the current year 2008-2009.
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 239K).
- 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 'Feedback about the website' from the list
