Written by the TaxTune Editorial Team · Reviewed by our qualified accountants · Updated for 2026
The quick answer Self employed people pay Class 4 National Insurance at 6% on profits between £12,570 and £50,270, then 2% above that. Class 2 National Insurance is no longer required to be paid where your profits are above the small profits threshold, but you still build up entitlement to benefits such as the state pension.

How it works now

  1. Class 4 on your profits. 6% on profit between £12,570 and £50,270, then 2% on profit above £50,270.
  2. Class 2 no longer payable for most. If your profits are above the small profits threshold, you are treated as having paid Class 2 without actually paying it.
  3. Voluntary Class 2 below the threshold. If your profits are low, you can pay Class 2 voluntarily to protect your state pension and benefit record.
  4. Collected through Self Assessment. Your National Insurance is worked out and paid alongside your income tax by 31 January.

Why it still matters

Even though Class 2 is no longer a bill for most, it underpins your state pension and certain benefits. If your profits are low, checking whether to pay voluntarily can be worth far more in future pension than the small cost now.

Unsure what National Insurance you owe?

The recent changes leave a lot of people unsure. TaxTune works out your Class 4, checks whether voluntary Class 2 is worthwhile, and files it correctly with your return.

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Frequently asked questions

How much National Insurance do the self employed pay?

Class 4 National Insurance is charged at 6% on profits between £12,570 and £50,270, then 2% on profits above £50,270. It is collected through Self Assessment.

Do I still pay Class 2 National Insurance?

Most self employed people no longer have to pay Class 2. If your profits are above the small profits threshold, you are treated as having paid it and still build benefit entitlement.

Should I pay Class 2 voluntarily?

If your profits are low, paying Class 2 voluntarily can protect your state pension and certain benefits, and is often excellent value compared with the future pension it secures.

How is my National Insurance collected?

It is calculated alongside your income tax on your Self Assessment return and paid together by 31 January.

Does National Insurance count toward my state pension?

Yes. Paying, or being treated as paying, National Insurance builds qualifying years toward your state pension, which is why the position matters even when little or no cash changes hands.