Self-employed NIC rates 2025/26: Class 2, Class 4 bands and payment deadlines
Summary
Updated November 2025 — Sources: GOV.UK National Insurance rates, HMRC CA5601.
National Insurance for self-employed workers combines a flat Class 2 weekly charge with profit-related Class 4. Both feed into your State Pension entitlement and certain benefit access.
1. Class 4 NIC structure
| Profit band | Rate |
|---|---|
| £0 – £12,570 | 0% |
| £12,571 – £50,270 | 6% |
| Above £50,270 | 2% |
2. Class 2 NIC
£3.45 per week (£179.40/year) when annual profits exceed £12,570. Below that threshold, you may pay voluntarily to protect State Pension years. Class 2 was briefly abolished in 2024/25 before being reinstated.
3. Worked example — £45,000 profit
- Class 4: (£45,000 − £12,570) × 6% = £1,946
- Class 2: 52 × £3.45 = £179
- Total NIC: £2,125
4. Worked example — £80,000 profit
- Class 4 lower band: (£50,270 − £12,570) × 6% = £2,262
- Class 4 upper band: (£80,000 − £50,270) × 2% = £595
- Class 2: £179
- Total NIC: £3,036
5. Payment deadlines
NIC is collected through Self Assessment. Balancing payment due 31 January. Payments on account (50% of prior year bill) due 31 January and 31 July. Budget for both to avoid HMRC interest charges.
6. Sources
FAQ
What are the Class 4 NIC rates for 2025/26?
6% on profits between £12,570 and £50,270, plus 2% on profits above £50,270. These align with income tax band thresholds for England, Wales, and Northern Ireland.
Is Class 2 NIC still payable in 2025/26?
Class 2 was abolished from April 2024 then reinstated from April 2025 at £3.45/week for profits above £12,570. Voluntary payment remains available below that threshold.
When do I pay Class 4 NIC?
Class 4 is calculated on your Self Assessment return and paid by 31 January following the tax year, with a payment on account due 31 July if your bill exceeds £1,000.