What National Insurance do self-employed tradespeople pay in 2026-27?

In 2026-27, self-employed tradespeople pay Class 4 National Insurance of 6% on profits between £12,570 and £50,270, and 2% above that. Class 2 has not been compulsory since 6 April 2024.

National Insurance for the self-employed is worked out on profit: your self-employed income minus your allowable expenses. The 2026-27 tax year runs from 6 April 2026 to 5 April 2027. The figures below follow GOV.UK as checked on 16 October 2026.

The 2026-27 rates

The £2,262 is 6% of the £37,700 between £12,570 and £50,270. The Class 4 thresholds are the same as in each of the three years before, and the main rate has been 6% since 2024-25, down from 9% in 2023-24.

What changed for Class 2 in April 2024

Until 5 April 2024, self-employed people with profits over £12,570 had to pay a weekly Class 2 flat rate. HMRC's policy paper on the change says liability to pay Class 2 was removed from 6 April 2024, while keeping access to the State Pension and other contributory benefits.

What counts now:

• Profits of £7,105 or more. Class 2 is treated as paid to protect your National Insurance record, so you pay nothing.
• Profits under £7,105. You can pay voluntary Class 2 at £3.65 a week, which is £189.80 for 52 weeks. GOV.UK says self-employed people can do this if their gross income is £1,000 or less, or over £1,000 with profits under £7,105.
• Class 3 costs more. Voluntary Class 3 costs £18.40 a week in 2026-27, so Class 2 is much cheaper if you are eligible for it.

You usually need at least 10 qualifying years to get any State Pension. GOV.UK also says voluntary contributions do not always increase your State Pension, and suggests checking your State Pension forecast first.

How you pay it

GOV.UK says most people pay Class 2 and Class 4 through Self Assessment. Class 4 is added to your Self Assessment bill alongside Income Tax, and for 2026-27 the bill is due by 31 January 2028. Payments on account, due by 31 January and 31 July, include Class 4 National Insurance if you are self-employed. Our guide to payments on account explains them.

CIS deductions count towards it

If you work under the Construction Industry Scheme (CIS), GOV.UK says the deductions count as advance payments towards your tax and National Insurance bill. On your return you enter your pay before deductions as income and the total deductions as CIS deductions. HMRC works out what you owe and takes the deductions off. Before you join Making Tax Digital, over-deducted CIS is claimed back through your Self Assessment tax return. Once you are in Making Tax Digital, HMRC adds your CIS deductions to your tax return, and any refund is requested separately through HMRC online services. Either way, the sooner after 5 April the return is filed, the sooner HMRC can repay you.

Worked example

A bricklayer registered for CIS earns £48,000 of labour before deductions in 2026-27 and has £8,000 of allowable costs. They live outside Scotland, have the standard Personal Allowance and have no other income.

At £62,000 of profit, Class 4 would be £2,262.00 plus 2% of £11,730, which is £234.60, so £2,496.60. These are examples only. Your own figures will differ. Our guide to tax for CIS subcontractors has more worked examples.

Scotland

Scottish Income Tax has its own bands, starting with a 19% starter rate on £12,571 to £16,537 in 2026-27, so the Income Tax line in the example does not apply in Scotland. National Insurance is a reserved matter under Schedule 5 to the Scotland Act 1998, and GOV.UK publishes one set of self-employed rates, so the Class 2 and Class 4 figures apply there too.

What this means for you

If your profit is £7,105 or more, there is nothing to do for Class 2. It is treated as paid to protect your National Insurance record, without a payment.

Outside Scotland, with the standard Personal Allowance and no other income, each extra £100 of profit between £12,570 and £50,270 costs £6 in Class 4 and £20 in Income Tax, so £26 in total. From £50,270 up to £100,000 it is £2 and £40, so £42. Genuine business costs reduce both.

If your profit is under £7,105, for example in a first year or a quiet year, decide whether to pay voluntary Class 2. GOV.UK says most people pay Class 2 and Class 4 through Self Assessment.

Steps to work out your National Insurance

1. Add up your self-employed income for 2026-27, before any CIS deductions.
2. Take off your allowable expenses to get your profit.
3. If profit is under £7,105, check your National Insurance record and decide whether to pay voluntary Class 2.
4. If profit is over £12,570, take £12,570 off and multiply what is left, up to £37,700, by 6%.
5. If profit is over £50,270, multiply the part above £50,270 by 2% and add it.
6. Add your Income Tax, take off any CIS deductions, and pay any balance by 31 January 2028.

Our self-employed National Insurance calculator does steps 4 and 5 for you, and applies the yearly Class 4 limit if you also have a job. Use the free MTD check to see when Making Tax Digital starts for you, and the trades section for more guides on tax for trades.