Self-employed National Insurance in 2026/27
Sole traders and partners pay Class 4 on profits and, in some cases, voluntary Class 2. Both go through Self Assessment.
Class 4
6% on profits between £12,570 and £50,270, and 2% on profits above £50,270.
Example: £30,000 profit gives (£30,000 − £12,570) × 6% = £1,045.80.
Class 2
Since April 2024 nobody has to pay Class 2. If your profit is £7,105 or more, Class 2 is treated as paid, so your State Pension record is protected for free. Below £7,105 you can choose to pay £3.65 a week (£189.80 for a full year) to keep the year counting.
Class 3
If you can't pay Class 2, voluntary Class 3 costs £18.40 a week in 2026/27.
Source: Self-employed National Insurance rates, Voluntary National Insurance: rates. Crown copyright, Open Government Licence v3.0.