Answers · UK 2025/26
How much Class 4 National Insurance do I pay on £50,000 self-employed profit in 2026/27?
On £50,000 of self-employed profit for 2026/27 you pay about £2,246 in Class 4 National Insurance. You pay 6% on profits between £12,570 and £50,270, so 6% of £37,430 is £2,246. Profit above £50,270 would be charged at just 2%.
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Self-employed people pay Class 4 National Insurance on their profits for 2026/27 at 6% on profits between the lower profits limit of £12,570 and the upper profits limit of £50,270, then 2% on profits above £50,270. On £50,000 of profit, you pay 6% on the £37,430 between £12,570 and £50,000, which is £2,246. Because the profit is just under £50,270, nothing falls into the 2% band, so the total Class 4 NI is about £2,246. On top of Class 4, Class 2 National Insurance has been abolished as a mandatory charge, but you are still treated as having made Class 2 contributions for benefit and state pension purposes if your profits are above the threshold, and you can pay voluntary Class 2 at £3.65 a week if your profits are low and you want to protect your record. You also pay Income Tax on the same profit: with a £12,570 Personal Allowance, £37,430 is taxed at 20%, giving £7,486 of Income Tax. So on £50,000 profit your combined Income Tax and Class 4 NI is roughly £9,732, leaving about £40,268. Payments are made through Self Assessment, often with payments on account towards the next year. Use the Self-Employed Tax calculator to combine Income Tax and Class 4 NI for your profit.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.