Self-employed National Insurance rates
You usually pay 2 types of National Insurance if you’re self-employed:
- Class 2 if your profits are £6,025 or more a year
- Class 4 if your profits are £8,164 or more a year
You work out your profits by deducting your expenses from your self-employed income.
How much you pay
|Class||Rate for tax year 2017 to 2018|
|Class 2||£2.85 a week|
|Class 4||9% on profits between £8,164 and £45,000
2% on profits over £45,000
You can see National Insurance rates for past tax years.
How to pay
Most people pay Class 2 and Class 4 National Insurance through Self Assessment.
Special rules for specific jobs
Some self-employed people don’t pay National Insurance through Self Assessment, but may want to pay voluntary contributions. These are:
- examiners, moderators, invigilators and people who set exam questions
- people who run businesses involving land or property
- ministers of religion who don’t receive a salary or stipend
- people who make investments for themselves or others - but not as a business and without getting a fee or commission