UK: Class 2 and Class 4 NIC for self-employed 2025/26

Summary

National Insurance for self-employed profits is layered. Class 4 is profit-related; Class 2 is a flat weekly amount when applicable. Always read the latest HMRC tables.

1. Class 4

Calculated on annual profits with lower and upper profit limits. Our educational model aligns thresholds with income tax bands for England/Wales/NI defaults.

2. Class 2

Policy has changed across years; verify whether Class 2 is due for your profit level. Do not rely on blog text alone at filing time.

3. Records

Keep SA302 drafts, payment references, and HMRC account screenshots to reconcile against bank transfers.

4. Sources

• GOV.UK — National Insurance