Do CIS subcontractors pay National Insurance?

Do CIS subcontractors pay National Insurance? Yes, if your profit is over £12,570. In 2026-27 you pay Class 4 National Insurance at 6% up to £50,270 and 2% above, through your tax return. Your contractor takes no separate National Insurance. No separate National Insurance is taken. The CIS deduction is a single advance payment, and the law sets it against your Income Tax first and then against any Class 4 National Insurance on your profit. 6% on profits over £12,570 up to £50,270, and 2% on profits over £50,270. Profit means your self-employed income less your allowable expenses. No. If your profits are £7,105 or more, Class 2 is treated as paid to protect your National Insurance record. Below that you pay nothing, but you can choose to pay voluntary Class 2 at £3.65 a week. Read the full answer, with every source, at rightotax.co.uk.