GOV.UK
Self-employed National Insurance rates
- Newest version
- 6 April 2017 see all versions
- Oldest version
- 6 April 2015
You usually pay 2 types of National Insurance if you’re self-employed:
- Class 2 if your profits are £6,025 or more a year
- Class 4 if your profits are £8,164 or more a year
You work out your profits by deducting your expenses from your self-employed income.
How much you pay
| Class | Rate for tax year 2017 to 2018 |
|---|---|
| Class 2 | £2.85 a week |
| Class 4 | 9% on profits between £8,164 and £45,000 2% on profits over £45,000 |
You can see National Insurance rates for past tax years.
How to pay
Most people pay Class 2 and Class 4 National Insurance through Self Assessment.
You must tell HM Revenue and Customs (HMRC) when you become self-employed as a sole trader or partnership.
Special rules for specific jobs
Some self-employed people don’t pay National Insurance through Self Assessment, but may want to pay voluntary contributions. These are:
- examiners, moderators, invigilators and people who set exam questions
- people who run businesses involving land or property
- ministers of religion who don’t receive a salary or stipend
- people who make investments for themselves or others - but not as a business and without getting a fee or commission
Document information
Last updated:
You're viewing:
6 April 2017
Updated Class 2 and Class 4 profit threshold for 2017-18 tax year; updated Class 2 and Class 4 weekly rates for 2017-18 tax year.
See this update
-
Updated Class 4 bands for 2016-17 tax year: 9% band is now £8,060-43,000; 2% band is now £43,000+
See this update
-
Added self-assessment exceptions: exams professions, land and property businesses, ministers of religion, investors.
See this update
Published:
6 April 2015
First Published.