Class 1 (employees)
| Band | Weekly earnings | Rate |
|---|---|---|
| Below Primary Threshold | Under £242 | 0% |
| Primary Threshold to Upper Earnings Limit | £242 - £967 | 8% |
| Above Upper Earnings Limit | Above £967 | 2% |
Employer's Class 1 NI: 15% on earnings above the Secondary Threshold (£96/week, £5,000/year) from 6 April 2025.
Class 2 (self-employed)
Class 2 NI is voluntary from April 2024 for those with profits below the Small Profits Threshold (£7,105/year in 2026/27). Above this, Class 2 credits are given automatically without payment.
Voluntary Class 2 contributions cost £3.65/week (£189.80/year) in 2026/27 — still worth paying to protect state pension entitlement if profits are consistently below the threshold.
Class 3 (voluntary)
Class 3 NI is voluntary and used to plug gaps in the NI record for state pension purposes. Cost: £17.45/week (£907.40/year) for 2025/26. More expensive than Class 2 — most self-employed people should use Class 2 first.
Class 4 (self-employed)
| Band | Annual profit | Rate |
|---|---|---|
| Below Lower Profits Limit | Under £12,570 | 0% |
| Lower to Upper Profits Limit | £12,571 - £50,270 | 6% |
| Above Upper Profits Limit | Above £50,270 | 2% |
Class 4 NI is calculated on Self Assessment.
Sources
Class 4 NI estimator
Interactive tool. Estimates only — always verify with the full calculator or HMRC guidance for final decisions.