Compute Class 4 National Insurance for the self-employed: 6% between the LPL and UPL, 2% above.
Données vérifiées · maj 2026
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.
Źródło: HMRC self-employed NIC (gov.uk/self-employed-national-insurance-rates); Social Security Contributions and Benefits Act 1992 s 15. · zaktualizowano 2026
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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.
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).
Enter annual profits.
Adjust the LPL/UPL if needed.
Read the Class 4 NIC due and effective rate.
Ostatnia aktualizacja danych
21 maja 2026
Źródła i odniesienia
HMRC self-employed NIC (gov.uk/self-employed-national-insurance-rates); Social Security Contributions and Benefits Act 1992 s 15.
Dane tego kalkulatora są regularnie aktualizowane zgodnie z najnowszymi oficjalnymi stawkami. W razie wątpliwości sprawdź oficjalne źródła wymienione powyżej.
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.
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.
Class 4 NIC is calculated and paid through Self Assessment alongside your Income Tax, by 31 January after the end of the tax year.
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.