Your net self-employed profit for the tax year
Reg. 07380272 · England & Wales · Est. 2010
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Total NI
£1,525.20
Effective Rate
4.4%
Monthly NI
£127.10
Weekly NI
£29.33
Everything you need to know about Class 2 and Class 4 National Insurance
What are Class 2 and Class 4 NI?
If you are self-employed in the UK, you may need to pay two types of National Insurance contributions: Class 2 and Class 4. These are calculated on your self-employed profits and collected through Self Assessment. Both classes count towards your entitlement to certain state benefits, including the State Pension.
Class 2 NI explained
Class 2 NI is a flat-rate weekly contribution of £3.45 per week (£179.40 per year). You must pay Class 2 if your profits exceed the Small Profits Threshold of £12,570.00. If your profits are below this threshold, you can choose to pay voluntarily to protect your State Pension record and entitlement to benefits such as Maternity Allowance and bereavement benefits.
Class 4 NI explained
Class 4 NI is charged on your profits between the Lower Profits Limit (£12,570.00) and the Upper Profits Limit (£50,270.00) at a rate of 6%. Any profits above the Upper Profits Limit are charged at the reduced rate of 2%. Class 4 NI does not count towards benefit entitlements — it is purely a tax on self-employed earnings.
Voluntary contributions & State Pension
Paying Class 2 National Insurance builds up qualifying years towards your State Pension. You need 35 qualifying years to receive the full new State Pension. If your profits are below the threshold, voluntary Class 2 contributions are one of the cheapest ways to maintain your NI record. You can check your NI record and State Pension forecast at gov.uk to see how many qualifying years you have and whether voluntary contributions would benefit you.
HMRC-Aligned: This calculator uses official 2025/26 Class 2 and Class 4 NI rates, thresholds, and limits. Actual contributions may vary depending on your individual circumstances. For an exact figure, consult your Self Assessment tax return or contact HMRC.
This calculator uses official rates and thresholds from:
Last verified: February 2026 · Tax year 2025/26. Results are indicative — consult a qualified accountant for personalised advice.
Reviewed by M. Samiuddin Quadri, ACCA — Chartered Certified Accountant at Gladstone & Co. · Updated for the 2025/26 tax year.
Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms