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Self-employed: how to pay National Insurance

  • 1 min read
  • Last updated 10 May 2022

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.

If you pay self-employed National Insurance through Self Assessment

Most self-employed people pay NI as part of their Self Assessment tax bill.

You need to pay 2 types of National Insurance in the 2022/23 tax year:

ContributionProfits from self-employmentHow much you pay
No contributionLess than £6,725£0
Class 2£6,725+£3.15 each week
Class 4£12,570 – £50,27010.25%
Class 4over £50,2713.25%

Check out our National Insurance calculator

Annual self-employment income
£
Self-employment expenses
£
Select tax year
How NI is calculated on your income
No contributions
£9,500
At 9%
£39,500
NI contributions you need to make
£3,714
Class 2 NI: £159
No Class 4 NI on your first £9,500
Class 4 NI at 9% on your next £39,500: £3,555
You also need to pay income tax
£7,300
View how the income tax is calculated

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How your National Insurance contributions are calculated

As a self-employed you have to pay your National Insurance contributions yourself during your annual Self Assessment, together with any income tax you might owe.

National Insurance breakdown

You pay no NI contributions on the first £9,500 that you make.

You will need to pay Class 2 NI worth £159.

You will also have to pay £3,555 (9%) on your income between £9,500 and £49,000.

If you don’t pay NI through Self Assessment

You don’t pay self-employed National Insurance through Self Assessment if you’re:

You can still make voluntary Class 2 National Insurance payments – for example to make sure you get the full State Pension or to cover gaps in your National Insurance record.

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