See the National Insurance on your self-employment profit for 2026/27. Class 4 is charged at 6% on profit between £12,570 and £50,270, then 2% above that.
Class 2 is no longer compulsory to pay if your profit is above the small profits threshold — you still build your State Pension record — though you can pay it voluntarily if your profit is lower.
A National Insurance charge on self-employment profit — 6% between £12,570 and £50,270, and 2% on profit above £50,270 for 2026/27.
If your profit is above the small profits threshold you no longer have to pay Class 2 but still get the National Insurance credit. Below it, you can pay voluntarily to protect your State Pension.
Yes. Class 4 NI is charged on top of income tax on the same profit, and both are settled through Self Assessment.
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