Self Employed National Insurance Calculator
Enter your annual profit to instantly see your Class 4 National Insurance bill for 2026/27, band by band, plus your Class 2 status.
Calculate Your Class 4 NI
Enter your annual self-employed profit to see your Class 4 National Insurance bill, your effective rate, and whether you’re automatically covered for Class 2.
Annual Profit
Your taxable self-employed profit for the tax year.
| Profit Band | Rate | NI Due |
|---|
How it Works
Understanding self-employed NI
No NI Below the Lower Limit
No Class 4 National Insurance is due on profit up to the Lower Profits Limit of £12,570.
6% Main Rate
Profit between £12,570 and £50,270, the Upper Profits Limit, is charged at the main Class 4 rate of 6%.
2% Additional Rate
Any profit above £50,270 is charged at a reduced additional rate of 2%, so higher earnings don’t get proportionally more expensive.
Checking Your Class 2 Status
We also check your profit against the £7,105 Small Profits Threshold to show whether your State Pension record is automatically protected.
NI Rates & Thresholds 2026/27
A quick reference for the National Insurance figures that matter most to the self-employed this tax year.
| Threshold / Class | Amount | What it Means |
|---|---|---|
| Small Profits Threshold | £7,105 | Below this, Class 2 isn’t treated as paid automatically |
| Lower Profits Limit | £12,570 | Class 4 NI starts being due above this profit level |
| Upper Profits Limit | £50,270 | Where the Class 4 rate drops from 6% to 2% |
| Class 4 Main Rate | 6% | Charged on profit between the Lower and Upper limits |
| Class 4 Additional Rate | 2% | Charged on profit above the Upper Profits Limit |
| Voluntary Class 2 | £3.65 / week | Optional payment to protect your record below the Small Profits Threshold |
Self-Employed NI FAQ
Answers to the most frequently asked questions about National Insurance for the self-employed.
Compulsory Class 2 National Insurance was abolished from April 2024. If your profits are at or above the Small Profits Threshold, you’re automatically treated as having paid it, so your State Pension record still builds up. If your profits are below that threshold, you can choose to pay it voluntarily to protect your record.
Class 4 National Insurance is charged at 6% on profits between the Lower Profits Limit and the Upper Profits Limit, and at 2% on any profit above the Upper Profits Limit. No Class 4 is due on profits below the Lower Profits Limit.
No. Income Tax and Class 4 National Insurance are calculated separately and both apply to your self-employed profits, though they use similar thresholds. You’ll typically owe both, reported together through Self Assessment.
Class 4 National Insurance is calculated as part of your Self Assessment tax return and paid alongside your Income Tax, usually by 31 January following the end of the tax year, with Payments on Account potentially due throughout the year for larger liabilities.