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
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.
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