Answers · UK 2025/26
How much Class 4 National Insurance do self-employed pay?
Self-employed people pay Class 4 NI at 6% on profits between £12,570 and £50,270, and 2% on profits above £50,270 in 2025/26. Class 2 NI is now voluntary for most self-employed people.
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For 2025/26 self-employed Class 4 National Insurance is charged at 6% on annual profits between the Lower Profits Limit (£12,570) and the Upper Profits Limit (£50,270), and 2% on profits above the UPL. A sole trader with £40,000 profit pays 6% × (£40,000 − £12,570) = £1,646 Class 4 NI. Class 2 NI is now voluntary for most self-employed (effectively abolished from 6 April 2024) — you no longer have to pay £3.45/week unless your profits are below the Small Profits Threshold and you want to maintain State Pension qualifying years. Class 4 NI is paid via Self Assessment, in two instalments alongside Income Tax: 31 January (balancing payment) and 31 July (second payment on account).
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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.