Answers · UK 2025/26
What National Insurance do self-employed people pay in 2026/27?
Self-employed pay Class 4 NI at 6% on profits £12,570-£50,270 and 2% above. Class 2 NI (£3.45/week) is now optional if profits exceed £12,570.
Full answer
For 2026/27, self-employed people pay: Class 4 NI at 6% on profits between £12,570 and £50,270, and 2% on profits above £50,270. Class 2 NI (£3.45/week) used to be compulsory above the Small Profits Threshold but was made voluntary (for those earning above £12,570) from April 2024. Paying voluntary Class 2 still counts for the State Pension and Maternity Allowance entitlement, so it may be worth £180/year for pension credits.
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.