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While full-time employees have their income tax and National Insurance contributions (NI) paid through their employers (called the PAYE system), as a self-employed you have to calculate and pay them yourself.
Here is how you do it.
Most self-employed people pay NI as part of their Self Assessment tax bill.
You need to pay National Insurance when you earn more than the personal allowance. Take a look at the most up-to-date rates and classes of National Insurance in the table below.
National Insurance rates in the 2025/26 tax year 👇
| NI class | Who pays? | How much? |
| Class 1 | Employees earning over £12,570 | 8% on earnings between £242 and £967 per week
2% if you earn £967+ per week |
| Class 1A/1B | Employers | 15% |
| Class 3 | Voluntary contributions | £17.75 per week |
| Class 4 | Self-employed earning over £12,570 | 6% on profits between £12,570-£50,270
2% on profits over £50,270 |
Class 2 National Insurance was abolished by the Conservative government in April 2024. This means that from the 2024/25 tax year, you no longer needed to pay it as part of your tax bill.
When you’re self-employed, you have to pay your National Insurance contributions yourself in your annual Self Assessment, together with any income tax you might owe.
You pay no NI contributions on the first £12,570 that you make.
You will also have to pay £2,126 (6%) on your income between £12,570 and £48,000.
You don’t pay self-employed National Insurance through Self Assessment if you’re living overseas or a non-UK resident who’s self-employed in the UK.
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