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Self-employed National Insurance rates

The class you pay depends on your profits.

You work out your profits by deducting your expenses from your self-employed income.

There are special rules which apply to:

  • landlords
  • examiners, moderators, invigilators and people who set exam questions
  • ministers of religion
  • people who make investments

This guide is also available in Welsh (Cymraeg).

If your profits are £7,105 or more a year

Class 2 contributions are treated as having been paid to protect your National Insurance record. This means you do not have to pay Class 2 contributions.

If your profits are more than £12,570 a year, you must pay Class 4 contributions.

For tax year 2026 to 2027 you’ll pay:

  • 6% on profits over £12,570 up to £50,270
  • 2% on profits over £50,270

You can see National Insurance rates for past tax years.

If your profits are less than £7,105 a year

You do not have to pay anything but you can choose to pay voluntary Class 2 contributions.

The Class 2 rate for tax year 2026 to 2027 is £3.65 a week.

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

Landlords

If you rent out property, check whether you need to pay National Insurance.

Examiners, moderators, invigilators and people who set exam questions

If you need to pay Class 4 National Insurance, you cannot pay through Self Assessment.

This is because there’s a specific type of Class 4 National Insurance for examiners, moderators, invigilators and people who set exam questions, called Special Class 4 National Insurance. The eligibility is the same, but you need to pay in a different way.

To arrange payment, you must contact the National Insurance office.

Ministers of religion

If you do not receive a salary or stipend, you do not have to pay National Insurance.

If you want to, you can pay voluntary contributions.

People who make investments

You do not have to pay National Insurance if you make investments for yourself or others and you:

  • do not do this as a business
  • do not get a fee or commission

If you want to, you can pay voluntary contributions.

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