Class 2 and Class 4 National Insurance for the self-employed (2025/26)
Self-employed people pay National Insurance through Self Assessment. Class 2 changed in 2024 and most people no longer pay it, while Class 4 is a percentage of profit. Here are the 2025/26 figures from GOV.UK.
On this page
Checked against GOV.UK on 23 October 2026. General information for sole traders in England, Wales and Northern Ireland, not tax advice. Scottish Income Tax rates are different.
Class 4
| Profit, 2025/26 | Rate |
|---|---|
| Up to £12,570 | 0% |
| £12,570 to £50,270 | 6% |
| Over £50,270 | 2% |
Class 4 is included in your Self Assessment bill and your payments on account.
Class 2
If your profit is at or above the Small Profits Threshold (£6,845 for 2025/26, £7,105 for 2026/27), Class 2 is treated as paid to protect your National Insurance record, so you don't pay it. Below that, you can choose to pay voluntarily: £3.50 a week for 2025/26 (£3.65 for 2026/27), which is £182 for 52 weeks at £3.50.
Worked examples, 2025/26
- £30,000 profit: £17,430 × 6% = £1,045.80. No Class 2.
- £60,000 profit: £37,700 × 6% = £2,262.00, plus £9,730 × 2% = £194.60. Total £2,456.60.
- £5,000 profit: no Class 4. Class 2 isn't treated as paid, so voluntary Class 2 is an option.
And CIS?
CIS deductions count towards tax and National Insurance, so they're set against Class 4 too. See CIS refunds.
The January tax bill calculator and self-employed tax calculator both include Class 4. See also your first tax bill.
This guide is part of our Self Assessment guides for the self-employed.
Free: The UK Contractor's Cheat Sheet 2026/27
CIS rates, overtime maths, tax dates, mileage, VAT and late payment, on 2 pages. Keep it on your phone or print it for the van.
Frequently asked questions
What is the Class 4 rate for 2025/26?
6% on profits between £12,570 and £50,270, and 2% above £50,270.
Do I pay Class 2 in 2025/26?
Not if your profit is £6,845 or more. Below that, you can pay voluntarily at £3.50 a week.
How do I pay self-employed National Insurance?
Through your Self Assessment tax bill.
Sources
- Self-employed National Insurance rates – GOV.UK
- Rates and allowances: National Insurance contributions – GOV.UK
- Understand your Self Assessment tax bill: payments on account – GOV.UK
This guide is general information, not legal, tax or financial advice. Rules and rates change, so check the linked GOV.UK pages for the current position.