Self-Employed National Insurance

Class 4 main rate

6%

Paid through Self Assessment on profits between the Lower and Upper Profits Limits.

GOV.UK — HMRC · checked 30 Sep 2026

Lower Profits Limit

£12,570

No Class 4 National Insurance is due on profits up to this level.

GOV.UK — HMRC · checked 30 Sep 2026

Upper Profits Limit

£50,270

Above this, the Class 4 rate drops to 2%.

GOV.UK — HMRC · checked 30 Sep 2026

Class 4 rate above the Upper Profits Limit

2%

GOV.UK — HMRC · checked 30 Sep 2026

Small Profits Threshold

£7,105

With profits at or above this level, Class 2 contributions are treated as paid, so the year counts towards the State Pension at no cost.

GOV.UK — HMRC · since 6 Apr 2026 · checked 30 Sep 2026

Voluntary Class 2 rate (weekly)

£3.65

Optional for those with profits below the Small Profits Threshold who want to protect their National Insurance record.

GOV.UK — HMRC · since 6 Apr 2026 · checked 30 Sep 2026