Self-Employed NIC — Class 4 (UK)
Compute Class 4 National Insurance for the self-employed: 6% between the LPL and UPL, 2% above.
Data verified · May 2026
What National Insurance do the self-employed pay in 2025/26?
Class 4 NIC at 6% on profits between £12,570 (Lower Profits Limit) and £50,270 (Upper Profits Limit), then 2% above. Compulsory Class 2 was abolished from 6 April 2024.
Source: HMRC self-employed NIC (gov.uk/self-employed-national-insurance-rates); Social Security Contributions and Benefits Act 1992 s 15. · updated 2026
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Everything about Self-Employed NIC — Class 4 (UK)
📋Overview+
Calculates Class 4 NIC for 2025/26 on self-employment profits: 6% between the Lower Profits Limit (£12,570) and Upper Profits Limit (£50,270), and 2% above. Class 2 NIC was abolished from 6 April 2024.
💡 Best practices
- Class 4 NIC is paid through Self Assessment alongside Income Tax.
- Profits below the LPL still receive NI credits in some cases.
🔢 Concrete example
On £40,000 of self-employment profits (2025/26): Class 4 NIC is 6% on profits between £12,570 and £40,000 = £1,645.80 (nothing at the 2% rate, as profits are below £50,270).
📖User guide+
How to use this calculator
- 1
Enter annual profits.
- 2
Adjust the LPL/UPL if needed.
- 3
Read the Class 4 NIC due and effective rate.
📚Glossary+
- Lower Profits Limit
- £12,570 — Class 4 NIC starts above this level.
- Voluntary Class 2
- Below the LPL, voluntary Class 2 protects State Pension entitlement.
ℹ️Sources & updates+
Last data update
May 21, 2026
Sources and references
HMRC self-employed NIC (gov.uk/self-employed-national-insurance-rates); Social Security Contributions and Benefits Act 1992 s 15.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
FAQ — Self-Employed NIC — Class 4 (UK)
What National Insurance do the self-employed pay in 2025/26?+
Class 4 NIC at 6% on profits between £12,570 (Lower Profits Limit) and £50,270 (Upper Profits Limit), then 2% above. Compulsory Class 2 was abolished from 6 April 2024.
Do I still pay Class 2 National Insurance?+
Compulsory Class 2 was abolished from 6 April 2024. Those with profits below the Lower Profits Limit can still pay voluntary Class 2 to protect their State Pension entitlement.
How do I pay Class 4 National Insurance?+
Class 4 NIC is calculated and paid through Self Assessment alongside your Income Tax, by 31 January after the end of the tax year.
What if my profits are below £12,570?+
No Class 4 NIC is due. You may receive NI credits in some cases, or pay voluntary Class 2 to keep your State Pension record complete.