National Insurance Class 4 2027
UK Class 4 NI 2027: 6% (£12 570-£50 270), 2% above. Class 2 voluntary now. Self-employed profit threshold £6 845 for credits.
| Self-employed profit | — |
| Lower threshold | — |
| Upper threshold | — |
| Class 4 NI owed | — |
| Net after NI | — |
UK Class 4 National Insurance is paid by self-employed people on their annual profits. From 6 April 2024, the main rate dropped to 6% on profits between £12 570 and £50 270, with 2% applied above. Class 2 NI was abolished — though voluntary contributions remain.
Class 4 NI 2027 Structure
6% on profits between £12 570 (Lower Profits Limit) and £50 270 (Upper Profits Limit). 2% on profits above £50 270. No cap on liability — high earners pay 2% on all profit above £50K.
Class 2 Abolition
From April 2024, Class 2 NI (£3.45/week) was abolished. Self-employed earning over £6 845 still get state pension credits automatically. Those under threshold can pay voluntary Class 2 (£3.45/week 2024 rate, indexed).
Paying via Self Assessment
Class 4 NI calculated automatically when you submit Self Assessment tax return. Payable by 31 January following tax year end. Payments on account may be required.
Last updated May 2026. Sources: HMRC Class 4 NI.