Guides › Class 2 and Class 4 NI for the Self-Employed: Rates
Class 2 and Class 4 NI for the Self-Employed: Rates
General information, not tax advice. We are not HMRC and are not affiliated with it. Check GOV.UK. Last checked against GOV.UK: 17 October 2026. Anything marked expected should be re-checked. Examples use made-up figures. This page contains no affiliate links. Never enter your UTR, National Insurance number or other identifiers on this site.
Short answer: For 2025-26 (the year of the return due 31 January 2027), GOV.UK says Class 4 National Insurance is 6% on profits between £12,570 and £50,270 and 2% above £50,270 (rates page updated 6 April 2026). Class 2 is £3.50 a week with a Small Profits Threshold of £6,845. If your profits are at or above that threshold, Class 2 is treated as paid and you do not pay it; below it, Class 2 is voluntary.
2025-26 figures
| Item | 2025-26 | 2026-27 (for comparison) |
|---|---|---|
| Class 2 Small Profits Threshold | £6,845 | £7,105 |
| Class 2 weekly rate | £3.50 | £3.65 |
| Class 4 Lower Profits Limit | £12,570 | £12,570 |
| Class 4 Upper Profits Limit | £50,270 | £50,270 |
| Class 4 rate between limits | 6% | 6% |
| Class 4 rate above upper limit | 2% | 2% |
| Profits means income minus allowable expenses. |
How Class 2 works (cautious reading)
GOV.UK's self-employed NI page, which currently shows 2026-27 figures, says that with profits at or above the threshold Class 2 contributions are treated as paid, and that below it you do not have to pay anything but can choose voluntary Class 2. We applied the same wording to 2025-26 using the £6,845 threshold from the rates table. We do not discuss State Pension effects.
Illustration (made-up, 2025-26 rates)
Profit £40,000: (£40,000 − £12,570) × 6% = £1,645.80 of Class 4. No Class 2 to pay because profit is above £6,845.
How it is paid
Through Self Assessment, with your income tax, so it forms part of the balancing payment and payments on account (see payments on account). You must tell HMRC when you become self-employed. Special rules exist for landlords, examiners/invigilators (Special Class 4, not through Self Assessment), ministers of religion and some investors.
Related
Do I need to file Self Assessment? · Trading allowance £1,000 · Key dates
FAQ
Why pay voluntary Class 2? GOV.UK says you may choose to; we do not discuss State Pension effects (not in the page read).
Do landlords pay it? The page tells landlords to check whether they need to; we do not cover the detail.
What we could not verify
- Whether the Class 2 "treated as paid" and voluntary wording applies identically to 2025-26 (read on the 2026-27 page; the 2025-26 threshold is from the rates table).
- Effects of voluntary contributions on State Pension and benefits.
- Landlord and other special cases.
Sources (official)
- GOV.UK, Rates and allowances: National Insurance contributions — https://www.gov.uk/government/publications/rates-and-allowances-national-insurance-contributions/rates-and-allowances-national-insurance-contributions (2025-26 and 2026-27 figures; updated 6 April 2026; checked 17 October 2026)
- GOV.UK, Self-employed National Insurance rates — https://www.gov.uk/self-employed-national-insurance-rates (read in full 17 October 2026; page shows 2026-27)
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Not tax advice. See the disclosure.