Self-Employed National Insurance Calculator UK – 2026/27
Free · Instant · No sign-up required
✓ Updated for 2026/27✓ HMRC-Compliant Rates✓ Class 2 & Class 4
Enter your annual profit to get your NICs breakdown
Please enter a valid profit amount (numbers only, no commas or symbols).
Your Estimated NICs Breakdown
Weekly Class 2 NICs£0.00
Annual Class 2 NICs£0.00
Annual Class 4 NICs£0.00
Total Annual NICs£0.00
Based on your profit, you have no National Insurance liability for this tax year.
💡 What This Calculator Does
If you're self-employed in the UK, you pay two types of National Insurance: a small weekly flat fee (Class 2) and a percentage of your profits (Class 4). This calculator works out exactly how much you owe based on the 2026/27 tax year rates. Just enter your annual profit and you'll get the full breakdown in seconds.
📋 2026/27 Rates at a Glance
Small Profits Threshold
£12,570
Below this: no NICs owed
Class 2 Rate
£3.45
Per week if profits ≥ £12,570
Class 4 — Lower Band
6%
On profits £12,570–£50,270
Class 4 — Upper Band
2%
On profits above £50,270
⚖️ Class 2 vs Class 4 – Simple Breakdown
Class 2 NICs
A small flat-rate charge paid weekly. Think of it as your basic "self-employment stamp" — it's what keeps you qualifying for the State Pension and certain benefits.
£3.45 per week (£179.40/year)
Only if profits ≥ £12,570
Counts towards State Pension ✓
Counts towards Maternity Allowance ✓
Class 4 NICs
A percentage of your profits, calculated once a year. The more you earn, the more you pay — but the rates are lower than what employees pay.
6% on profits £12,570–£50,270
2% on profits above £50,270
Does NOT count towards State Pension
Paid via Self Assessment return
👤 Who Needs to Pay?
You'll need to pay self-employed NICs if you work for yourself and your annual profits are £12,570 or more. That includes:
Landlords where rental income is treated as self-employed income
Business partners — each partner pays on their own share of profits
If you're both employed and self-employed, you'll pay Class 1 NICs on your wages and Class 2/4 on your self-employed profits. HMRC makes sure you don't overpay overall.
🏦 Your State Pension and NICs
Your Class 2 contributions aren't just a tax — they're building your State Pension. You need 35 qualifying years of contributions to get the full new State Pension, and each year you pay Class 2 counts as one of those years. If your profits dip below £12,570, you stop paying Class 2 automatically, but you can choose to pay voluntarily to protect your pension record.
🙋 Voluntary Contributions
If your profits fall below £12,570 in any year, you won't owe any NICs — but you can still choose to pay Class 2 voluntarily at £3.45 per week. This keeps that year counting towards your State Pension record. It's worth considering if you've had a quiet year or you're close to retirement and want to fill gaps in your National Insurance history.
🔄 Self-Employed vs Employed NICs
If You're Employed
Pay Class 1 NICs
Deducted automatically from wages via PAYE
12% on earnings £12,570–£50,270
2% above £50,270
Employer also contributes on your behalf
Entitled to Statutory Sick Pay
If You're Self-Employed
Pay Class 2 + Class 4 NICs
Calculated and paid via Self Assessment
6% on profits £12,570–£50,270 (Class 4)
2% above £50,270 (Class 4)
No employer contributions
No automatic Statutory Sick Pay
Overall, self-employed workers pay less in NICs than employees — but you're responsible for your own financial safety net.
📅 How to Pay – Step by Step
Register as self-employed with HMRC — do this by 5 October after the tax year you started trading.
Keep good records — track all your income and expenses throughout the year. It makes your tax return much easier.
File your Self Assessment online by 31 January — HMRC calculates your NICs as part of your tax return.
Pay in one go by 31 January — your NICs and income tax are combined into a single payment due on 31 January.
Watch out for Payments on Account — if your bill is over £1,000, HMRC will ask you to make advance payments towards next year's bill, split across 31 January and 31 July.
❓ Frequently Asked Questions
No. If your annual profits are below £12,570 you don't owe any Class 2 or Class 4 NICs. But you can choose to pay Class 2 voluntarily (£3.45/week) to protect your State Pension record.
The Small Profits Threshold for 2026/27 is £12,570. It's the minimum profit level at which you start paying NICs. Below it, no NICs are due — but voluntary payments are available to protect your pension record.
This calculator gives you a reliable estimate based on current HMRC rates. It's great for planning and understanding your bill. But for your official Self Assessment, always confirm the figures through HMRC's system or speak to an accountant — especially if you have pension contributions, student loans, or other deductions.
No. Dividends don't attract Class 2 or Class 4 NICs. If you run a limited company and pay yourself mostly in dividends, this calculator isn't designed for you — it's aimed at sole traders and freelancers who file Self Assessment as self-employed individuals.
Add all your self-employed profits together and enter the combined total. HMRC treats all your self-employed income as one figure when calculating NICs, so you only pay once across all your businesses.
The government previously announced plans to scrap Class 2, but those plans have been postponed multiple times. As of 2026/27, Class 2 NICs are still in place. We update this page whenever HMRC announces changes.
You pay it through your Self Assessment tax return — not monthly or quarterly like some taxes. The deadline to pay is 31 January following the end of the tax year. So for 2026/27, payment is due by 31 January 2028.
Generally, self-employed workers pay less. Employees pay 12% Class 1 NICs on earnings between £12,570 and £50,270. Self-employed workers pay 6% Class 4 on the same band — roughly half as much. The trade-off is that you don't get statutory sick pay or employer pension contributions.
No. Once you reach State Pension age, you stop paying Class 2 and Class 4 NICs from the start of the following tax year. You'll still pay income tax on your profits, but no National Insurance.
It's a solid estimate based on the official 2026/27 HMRC rates. It doesn't account for things like pension contributions, student loan repayments, or trading losses — so your actual bill might differ. Always double-check with HMRC or an accountant before filing.
🏛️ Official HMRC Resources
For official guidance, registration, and filing your Self Assessment: