Do Self-Employed People Pay National Insurance? (2026/27)
The short answer is yes, most do – but only once your profit passes certain thresholds. Here is exactly when you pay, what you pay, and the exceptions that mean you might pay nothing at all.
The thresholds that decide what you pay (2026/27)
| Annual profit | What you pay |
|---|---|
| Up to £1,000 | Usually nothing – covered by the trading allowance (but you must still register if over £1,000) |
| £1,000 – £7,105 | No Class 2 or Class 4 due; voluntary Class 2 at £3.65/week available |
| £7,105 – £12,570 | Class 2 £0 (qualifying year earned); Class 4 £0 |
| £12,570 – £50,270 | Class 4 at 6% on the profit above £12,570 |
| Over £50,270 | Class 4 at 6% up to £50,270 plus 2% above |
So a self-employed person with £8,000 of profit pays no National Insurance at all, while someone with £30,000 pays £1,045.80 (6% × £17,430).
Class 2 vs Class 4 – the two parts
- Class 2 – a flat weekly contribution, now £0 for anyone above the £7,105 Small Profits Threshold. It protects your State Pension record.
- Class 4 – a percentage of profit: 6% between £12,570 and £50,270, 2% above. This is the part that actually costs money for most people.
Who does not pay self-employed NI
- Profit below the thresholds (nothing is due, though voluntary Class 2 may still be wise).
- Over State Pension age at the start of the tax year – no Class 4.
- Limited company directors – you pay employee Class 1 NI on your salary instead of Class 2/4.
Check your exact figure
Enter your profit and get Class 2 and Class 4 for 2026/27 or 2025/26.
Calculate your NI →FAQs
Do self-employed people pay National Insurance?
Yes – most do. Class 4 of 6% applies to profit between £12,570 and £50,270 (2% above), and you earn a Class 2 qualifying year at no cost above £7,105.
Do I pay NI if my profit is under £12,570?
No Class 4 below £12,570. Between £7,105 and £12,570 you still earn a qualifying Class 2 year at no cost; below £7,105 you can pay Class 2 voluntarily.
Do limited company directors pay Class 2 or Class 4?
No – directors pay employee Class 1 NI on their salary through PAYE. Class 2 and Class 4 are for sole traders and partners.
Related: How Class 4 is calculated · Class 2 explained · NI on £50,000 · NI Calculator