Class 4 National Insurance
UK tax glossary · Last reviewed: April 2026
Class 4 is 6% on profits between £12,570 and £50,270, and 2% above. It does not build State Pension entitlement directly.
Use our self-employed calculator to model Class 2 and Class 4 together with Income Tax.
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TaxHelper provides general information based on published HMRC rates and guidance. It is not regulated financial or tax advice. For decisions involving significant sums, complex circumstances, or if you are unsure, speak to a qualified accountant or HMRC directly.