Isle of Man Treasury • Social Security Division (Class 1 & Class 4 NI)

Isle of Man National Insurance Calculator 2025

Calculate Class 1 employee and employer contributions or Class 2/4 self-employed contributions under official Isle of Man statutory thresholds.

Earnings & Employment Type

GBP £
Employee / Individual NI Contribution Class 1 Primary
£0.00 / yr
Monthly Deduction: £0.00 / mo
Employer Contribution:
£0.00 / yr
Total Treasury NI:
£0.00 / yr

National Insurance Contribution Ledger Treasury Rates 2025

Primary Threshold (£160/wk | £8,320/yr): 0.0% (Exempt)
Main Rate Band (£8,320 to £44,928): £0.00
Upper Band (>£44,928 @ 1.0%): £0.00
Secondary Employer NI (12.8%): £0.00
Total Annual Social Contribution: £0.00

Isle of Man National Insurance Statutory Bands (2025)

Contribution Class Weekly Threshold Standard Rate Above UEL Rate
Class 1 Employee PT: £160/wk | UEL: £864/wk 11.0% 1.0%
Class 1 Employer ST: £160/wk (No ceiling) 12.8% 12.8%
Class 4 Self-Employed LPL: £8,320/yr | UPL: £44,928/yr 8.0% 1.0%
Class 2 Self-Employed Flat weekly charge £5.40 / week N/A
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Frequently Asked Questions (Manx NI)

What is the employee National Insurance rate in the Isle of Man for 2025?

Employees pay Class 1 NI at 11.0% on weekly earnings between the Primary Threshold of £160.00 and the Upper Earnings Limit of £864.00, and 1.0% on all earnings above £864.00 per week.

What is the employer National Insurance rate in the Isle of Man?

Employers pay Class 1 secondary contributions at 12.8% on all employee earnings above the Secondary Threshold of £160.00 per week, with no upper cap.

How much National Insurance do self-employed individuals pay in the Isle of Man?

Self-employed individuals pay a flat Class 2 contribution of £5.40 per week (£280.80/year) plus Class 4 profit-related contributions of 8.0% on net profits between £8,320 and £44,928, and 1.0% on profits above £44,928.

Does Isle of Man National Insurance count towards a UK State Pension?

Yes, under the Reciprocal Agreement on Social Security between the UK and the Isle of Man, qualifying contribution years in both jurisdictions are mutually recognized for state pension eligibility.

At what age do National Insurance contributions stop in the Isle of Man?

Employee Class 1 and self-employed Class 4 contributions cease once an individual reaches the Manx State Pension age (currently age 66).