Self-employed National Insurance rates
You pay National Insurance if your profits are above £5,885 and youÂll pay more when your profits rise above £7,956.
| Annual profits | Class 2 | Class 4 |
|---|---|---|
| Up to £5,885 | £0 but only if you get an exception | £0 |
| £5,885 – £7,956 | £2.75 a week | £0 |
| £7,956 – £41,865 | £2.75 a week | 9% of profits between £7,956 and £41,865 |
| More than £41,865 | £2.75 a week | 9% of profits between £7,956 and £41,865 and 2% over that amount |
Class 2 is paid by direct debit.
Class 4 is paid through your Self Assessment tax return.
Apply for a Class 2 exception
This is sometimes called a ‘Certificate of Small Earnings Exception (SEE)’. Use form CF10 to apply.