National Insurance for the self-employed

In 2026 to 2027, self-employed people pay Class 4 National Insurance of 6% on profits between £12,570 and £50,270 and 2% on profits above that. Class 2 is treated as paid once profits reach £7,105, which protects your National Insurance record without any extra bill. This guide explains both classes, how they are collected and what to consider if your profits are low, as general information and not tax advice.

The two classes at a glance

Self-employed National Insurance comes in two parts. Class 4 is the one that costs money for most people with a reasonable profit, and it is charged as a percentage of profit in bands. Class 2 works differently: for anyone with profits at or above the small profits threshold it is treated as having been paid, which protects your National Insurance record without a bill.

Self-employed National Insurance, 2026 to 2027 (GOV.UK)
Contribution	Profits	What you pay
Class 2	£7,105 or more	Nothing, treated as paid
Class 2, voluntary	Below £7,105	£3.65 a week, if you choose
Class 4	Up to £12,570	Nothing
Class 4	Over £12,570 up to £50,270	6%
Class 4	Over £50,270	2%

How Class 4 is worked out

Class 4 is based on your taxable profit from self-employment, which is your income less allowable expenses. That is why the costs you claim matter twice: every allowable expense lowers both your income tax and your Class 4 bill. Our guide to allowable expenses for sole traders explains which costs count.

The bands mirror the income tax thresholds. Nothing is due on the first £12,570 of profit, then 6% applies up to £50,270, and 2% on everything above that.

Paying it through self assessment

GOV.UK says most people pay Class 2 and Class 4 National Insurance through self assessment. The amount is calculated on your tax return and added to your income tax bill, so you pay it by the same deadline, 31 January after the end of the tax year. For the 2025 to 2026 tax year that is 31 January 2027.

If you make payments on account, they can include Class 4 as well as income tax, so a first year of self-employment can bring a larger than expected January bill. Our guide to payments on account explains how they are worked out. A small group, such as examiners, moderators and invigilators who pay Class 4, cannot use self assessment for it and need to contact HMRC's National Insurance office instead.

If your profits are low

When profits are below £7,105, you do not have to pay anything. The catch is that a year with no contributions may not count towards your State Pension. GOV.UK says you need 10 qualifying years on your National Insurance record to get any new State Pension, and 35 qualifying years for the full rate if your record started after April 2016.

To protect your record, you can choose to pay voluntary Class 2 contributions at £3.65 a week in 2026 to 2027. The alternative voluntary contribution, Class 3, costs £18.40 a week, so for a self-employed person who is eligible for Class 2 the difference is considerable. Before paying voluntarily, it is worth checking your National Insurance record to see which years already count.

Announced changes for 2027 to 2028

The Budget on 28 October 2026 announced the National Insurance figures for 2027 to 2028. These are announced and not yet in force:

the Class 2 small profits threshold rises to £7,355
voluntary Class 2 rises to £3.80 a week
Class 3 rises to £19.05 a week
the Class 4 limits stay at £12,570 and £50,270, with rates of 6% and 2%

Getting help with your return

National Insurance is calculated automatically on the return once your profit figure is right, so most of the work is in getting the profit correct. If you would like an accountant to prepare your return, see our page on self assessment tax returns. We read every enquiry and, where we can, we will put you in touch with a local accountant through our enquiry form.

Common questions

How much National Insurance do I pay if I am self-employed?

In 2026 to 2027, nothing on the first £12,570 of profit, 6% on profit between £12,570 and £50,270, and 2% on profit above that. Class 2 is treated as paid if your profits are £7,105 or more, so there is no flat weekly charge on top.

Is it worth paying voluntary contributions if my profits are low?

It can be, if the year would not otherwise count towards your State Pension. Voluntary Class 2 is £3.65 a week in 2026 to 2027, far less than the £18.40 a week for Class 3. Check your National Insurance record first to see whether the year already counts.

If I have a job and a small business, do I pay National Insurance on both?

Your employer deducts employee National Insurance from your wages through payroll, and Class 4 is worked out separately on your self-employed profits through your tax return. Each is calculated on its own income, so it is worth checking both figures if you have both.

When is self-employed National Insurance due?

With your income tax, by 31 January after the end of the tax year. If you make payments on account, these go towards your next bill, can include Class 4, and are due on 31 January and 31 July.

Sources for the figures on this page

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