How much Class 4 National Insurance do I pay on £60,000 self-employed profit in 2026/27?

Full answer

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 £60,000 of profit, the 6% band applies to £37,700 (£12,570 to £50,270), giving £2,262, and the 2% band applies to £9,730 (£50,270 to £60,000), giving £194.60, for a total Class 4 NI bill of £2,456.60. This is the first profit level in a series of worked examples where the 2% upper band starts to apply, since profit has passed the £50,270 upper profits limit. You also pay Income Tax on the same profit: with a £12,570 Personal Allowance, taxable profit of £47,430 is split between the 20% basic rate on the first £37,700 (£7,540) and the 40% higher rate on the remaining £9,730 (£3,892), giving £11,432 of Income Tax. Combined Income Tax and Class 4 NI on £60,000 profit is therefore about £13,888.60, leaving roughly £46,111.40. Self-employed higher-rate taxpayers should check whether pension contributions could bring taxable profit back below £50,270 to avoid the jump into the 40% band. Use the Self-Employed Tax calculator to combine Income Tax and Class 4 NI for your profit.

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