How much Class 4 National Insurance do I pay?
Class 4 National Insurance is 6% on self-employed profits between £12,570 and £50,270 and 2% on profits above £50,270. The rates and limits are the same in 2025/26 and 2026/27. You must pay Class 4 if your profits are more than £12,570 a year, usually through Self Assessment.
Figures checked against gov.uk on . General information, not tax advice.
At a glance
- Lower profits limit
- £12,570 a year
- Upper profits limit
- £50,270 a year
- Rate between the limits
- 6%
- Rate above the upper limit
- 2%
A worked example
Illustrative only: with profits of £60,000, 6% applies to the £37,700 between £12,570 and £50,270, which is £2,262, and 2% applies to the £9,730 above £50,270, which is £194.60. The Class 4 total is £2,456.60, before Income Tax.
Class 4 is worked out on profit, not turnover, so allowable expenses reduce it in the same way as they reduce Income Tax.
Payments on account include it
gov.uk says payments on account include Class 4 National Insurance for self-employed people, so the January and July advance payments cover it too. Class 2, where it applies, is a flat weekly amount and is explained separately.