National Insurance: the basics

National Insurance contributions for the self-employed

Self-employed people pay two types of National Insurance contributions (NICs) - Class 2 and Class 4.

Class 2 NICs
Most self-employed people pay Class 2 NICs, unless they earn too little or have a certificate of exception. These are paid weekly at a flat rate by the self-employed, unless they earn too little or have a certificate of exception. They are collected by HM Revenue & Customs, either by quarterly bills or by direct debit. See our guide on Class 2 National Insurance contributions.

Class 4 NICs
Class 4 NICs are paid in addition to Class 2 NICs by self-employed people who make a profit over a certain limit in the tax year. Self-employed people declare their profits annually on a self-assessment tax return. The self-assessment supplement contains a Class 4 calculator. See our guide on Class 4 National Insurance contributions.

Subjects covered in this guide

• Introduction
• National Insurance contribution types
• National Insurance contributions for employers and employees
• National Insurance contributions for the self-employed
• I'm both an employer and an employee

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