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National Insurance

The rates and thresholds for National Insurance Contributions for 2025/26 are:
Class:
    Monthly earnings
Rate
Employer Class 1 above Secondary threshold
    £417/month
15%
Employee’s class 1
    £1048 to £4189
8%
Employee’s additional class 1
    Over £4189
2%
Self-employed class 2 (per week)
    N/A
£3.50
Share fishermen class 2 (per week)
    N/A
£4.15
Volunteer development workers class 2
    N/A
£6.25
Class 3 (per week)
    N/A
£17.75
 
    Annual profit thresholds
 
Self-employed class 2

   Credit available if profits between £6,845 and £12,570
 
Self-employed class 4
   £12,570 to £50,270
  6%
Self-employed class 4 additional rate
   Over £50,270
  2%

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