Self-employed National Insurance calculator for 2026-27

Class 4 National Insurance is 6% of your profit between £12,570 and £50,270, and 2% of any profit above £50,270. It is paid with your Income Tax through your Self Assessment tax return. It is the same in England, Scotland, Wales and Northern Ireland.

For 2026-27 Class 2 is treated as paid for profits at or above the £7,105 small profits threshold; below it, Class 2 is voluntary at £3.65 a week.

Class 2 counts towards the State Pension and some benefits; Class 4 does not. If your profit is under £7,105, Class 2 is not treated as paid, so the year may not count towards your State Pension unless you pay voluntarily or get credits another way. Most people pay Class 2 as part of their Self Assessment tax bill or have it treated as paid. Voluntary Class 2 payments appear on your National Insurance record and personal tax account, which can take up to 8 weeks. You cannot pay Class 2 for time abroad from 6 April 2026 onwards (Class 3 only, with a 10-year UK residence or contributions condition). Paying Class 2 for the previous tax year uses that year's original rate; for earlier years you pay the 2026-27 rate.

Yes. Put your yearly pay before tax in “Wages from a job”. Your employer takes Class 1 National Insurance from your wages, and Class 4 is on your self-employed profit only. Because you pay both, there is a yearly maximum on your Class 1 and Class 4 together, and the calculator applies it where it lowers your Class 4. Your Class 1 is estimated from your yearly pay at the standard employee rates; your employer works it out each pay period, so your payslips are the real figure.

Most people stop paying National Insurance contributions after reaching State Pension age. Employees stop paying Class 1 when they reach State Pension age. The self-employed stop paying Class 4 from 6 April (the start of the tax year) after they reach State Pension age, and their Class 2 contributions are no longer treated as paid. Income Tax is still due if taxable income, including private and State Pension, is above the tax-free allowances.

Class 1 (from a job) and Class 2 count towards the State Pension; Class 4 does not. You pay mandatory National Insurance if you're 16 or older and are an employee earning more than £242 a week from one job, or self-employed and making a profit of more than £12,570 a year; you pay it to qualify for certain benefits and the State Pension, and need a National Insurance number so contributions and tax are recorded against your name only. Classes: Class 1 (employees under State Pension age earning over £242 a week, deducted by the employer); Class 1A and 1B (employers only, on expenses and benefits); Class 2 (self-employed: treated as paid at profits of £7,105 or more, voluntary below); Class 3 (voluntary, to fill gaps, if not working or earning under £129 a week from one job); Class 4 (self-employed profits over £12,570). Benefits: Class 1 counts for basic, additional and new State Pension, New Style JSA, contribution-based ESA, Maternity Allowance and Bereavement Support Payment; Class 2 counts for basic and new State Pension, contribution-based ESA, Maternity Allowance and Bereavement Support Payment; Class 3 counts for basic and new State Pension only; Class 4 does not count towards state benefits or pensions.

Income Tax (see the self-employed tax calculator for that), reaching State Pension age during or before the year, working abroad, the married women’s reduced rate, deferring Class 4 (form CA72B) because you are employed as well as self-employed (this calculator shows the final figure for the year, not the lower amount collected while deferred), and the exact Class 1 from your payslips. Any of these can change your figure.