If you're self-employed, you stop paying Class 4 National Insurance from 6 April after you reach State Pension age, which is rising from 66 to 67 between 2026 and 2028. Income Tax carries on.
That is a different rule from employees, who stop paying Class 1 when they reach State Pension age. The rules below follow GOV.UK as checked on 19 October 2026.
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Employed and self-employed compared
| When it stops | What still applies | |
|---|---|---|
| Employee (Class 1) | When you reach State Pension age | Income Tax through PAYE |
| Self-employed (Class 4) | From 6 April after you reach State Pension age | Income Tax through Self Assessment |
| Self-employed (Class 2) | No longer treated as paid after State Pension age | Nothing to pay, and no voluntary Class 2 to buy |
Class 4 is the National Insurance most trades pay: 6% on profits between £12,570 and £50,270, and 2% above, in 2026-27. Our guide to self-employed National Insurance covers the rates.
How the timing works
Because Class 4 is worked out on a whole tax year's profits, the stop date is the start of the next tax year, not your birthday. In our reading of GOV.UK's rule, if you reach State Pension age at any point between 6 April 2026 and 5 April 2027, you still pay Class 4 on all your 2026-27 profits, and pay none on profits from 6 April 2027.
Either way, Class 4 is charged on the whole year's profits. Reach State Pension age early in a tax year and nearly a full year of profits made after that date still carries Class 4; reach it in March and only a few weeks' do.
The last Class 4 is paid with your Income Tax, by 31 January after that tax year ends. GOV.UK's example: if you reach State Pension age on 6 September 2026, you pay no Class 4 on profits from 6 April 2027, and pay your final Class 4 bill by 31 January 2028.
If you also have a job, Class 1 stops from the date you reach State Pension age, but your employer stops taking it only once you show proof of your age, such as a birth certificate or passport, or a certificate of age exception (CA4140). You can claim back National Insurance you've overpaid.
The State Pension age now
State Pension age is the earliest age you can get the State Pension. The Pensions Act 2014 raises it from 66 to 67 between 2026 and 2028:
| Your date of birth | Your State Pension age |
|---|---|
| 6 October 1954 to 5 April 1960 | 66 |
| 6 April 1960 to 5 March 1961 | 66 and 1 to 11 months, by birth date |
| 6 March 1961 to 5 April 1977 | 67 |
GOV.UK's State Pension age checker gives your exact date, and GOV.UK says the age is regularly reviewed, so the checker's answer can change. A rise to 68 is set in law (the Pensions Act 2007) for between 2044 and 2046. A government review of State Pension age started in July 2025; nothing changes unless Parliament passes a new law.
A full record doesn't stop it
Some people expect National Insurance to stop once they have 35 qualifying years, the number needed for the full new State Pension if your record started after April 2016 (with an earlier record you may need more, so check your State Pension forecast). GOV.UK ties stopping to State Pension age, not to your record. Class 4 doesn't count towards benefits or the State Pension at all, so a full record makes no difference to it.
The reverse is also true: if you stop trading before State Pension age, you stop paying Class 4 simply because you have no profits. That can leave gaps in your record. Our guide on checking your National Insurance record explains how to see them.
What this means for you
If you'll reach State Pension age soon and plan to keep working, expect one more tax year of Class 4, then none. Your Income Tax doesn't stop: your State Pension counts as taxable income, so the same trading profit can push more of your income into tax. Your Self Assessment return still has to be filed each year you trade.
Payments on account include Class 4 and are based on last year's bill. In the first year with no Class 4, your payments on account can be higher than the tax you'll owe. You can ask HMRC to reduce them online or by post, but if you reduce them too far you pay interest on the difference.
This is general information to help you understand the rules. It isn't tailored to your circumstances, so check your own position before acting on it.
Steps
- Check your State Pension age on GOV.UK and note the tax year it falls in.
- Keep paying Class 4 through your Self Assessment return for that tax year.
- From 6 April after that date, expect no more Class 4 on your profits.
- Add your State Pension to your income when estimating your Income Tax.
- If your payments on account are now too high, ask HMRC to reduce them.
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.
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Questions people ask
Do I stop paying National Insurance on my birthday if I'm self-employed?
No. Employees stop paying Class 1 when they reach State Pension age, but self-employed people stop paying Class 4 from 6 April, the start of the tax year after they reach it. You still pay Class 4 on the profits of the tax year in which you reach State Pension age.
What is the State Pension age in 2026?
It is rising from 66 to 67 between 2026 and 2028. People born between 6 April 1960 and 5 March 1961 reach it at 66 plus between 1 and 11 months, depending on their birth date, and people born from 6 March 1961 to 5 April 1977 reach it at 67. GOV.UK's State Pension age checker gives your exact date.
Do I stop paying National Insurance once I have 35 qualifying years?
No. GOV.UK ties stopping to State Pension age, not to your record. Class 4 is charged on profits above £12,570 whether or not your record is full, and Class 4 does not count towards your State Pension anyway.
Do I still pay Income Tax after State Pension age?
Yes, if your taxable income is above your tax-free allowances. Your State Pension and any private pension count as income, so trading profits on top can mean more tax to pay through your Self Assessment return.
What happens to Class 2 National Insurance after State Pension age?
GOV.UK says your Class 2 contributions are no longer treated as paid once you reach State Pension age. This doesn't reduce your State Pension: in our reading of the rules, the tax year you reach State Pension age and later years can't count as qualifying years anyway.
Sources
- Tax and National Insurance after State Pension age (GOV.UK)
- Tax and National Insurance after State Pension age: Stopping National Insurance (GOV.UK)
- National Insurance (GOV.UK)
- State Pension age timetable (GOV.UK)
- Check your State Pension age (GOV.UK)
- Self-employed National Insurance rates (GOV.UK)
- Understand your Self Assessment tax bill: Payments on account (GOV.UK)
- The new State Pension: Eligibility (GOV.UK)
This is general information to help you understand the rules. It isn't tailored to your circumstances, so check your own position before acting on it.
Righto Tax is a trading name of NJG Consultancy Ltd, registered in England and Wales, company number 16095900. Registered office: Jubilee House, East Beach, Lytham St Annes, FY8 5FT.
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