Answers · UK 2025/26

How much Class 4 National Insurance do I pay on £90,000 self-employed profit in 2026/27?

On £90,000 of self-employed profit for 2026/27 you pay about £3,056.60 in Class 4 National Insurance -- 6% on the £37,700 between £12,570 and £50,270 (£2,262) plus 2% on the £39,730 above £50,270 (£794.60).

Last updated: 10 July 2026Last reviewed: 10 July 2026How we verify

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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 £90,000 of profit, the 6% band applies to £37,700 (£12,570 to £50,270), giving £2,262, and the 2% band applies to £39,730 (£50,270 to £90,000), giving £794.60, for a total Class 4 NI bill of £3,056.60. You also pay Income Tax on the same profit: with a £12,570 Personal Allowance, taxable profit of £77,430 is split between the 20% basic rate on the first £37,700 (£7,540) and the 40% higher rate on the remaining £39,730 (£15,892), giving £23,432 of Income Tax. Combined Income Tax and Class 4 NI on £90,000 profit is £26,488.60, leaving £63,511.40 after tax and NI. At this profit level, you still retain the full £12,570 Personal Allowance, since tapering only starts at £100,000 of adjusted net income -- but self-employed people this close to the taper threshold should plan carefully around year-end, since profit can be less predictable than a fixed salary. Use the Self-Employed Tax calculator to combine Income Tax and Class 4 NI for your own profit figure.