Self-employed National Insurance rates

You usually pay 2 types of National Insurance if you’re self-employed:

  • Class 2 if your profits are more than £11,908 a year
  • Class 4 if your profits are £11,909 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 2022 to 2023
Class 2 £3.15 a week
Class 4 9.73% on profits between £11,909 and £50,270
2.73% on profits over £50,270

How to pay

Most people pay Class 2 and Class 4 National Insurance through Self Assessment.

You must tell HM Revenue and Customs (HMRC) when you become self-employed as a sole trader or as a partnership.

Special rules for specific jobs

Some self-employed people do not 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 do not 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