Class 4 National Insurance
Class 4 is the National Insurance self-employed people pay on their profits. It runs at 6% on profit between £12,570 and £50,270, then 2% above that, and it is collected with your income tax.
Correct for the 2026/27 tax year. Last checked 12/09/2026.
It is not optional and it is not separate: it appears on the same Self Assessment calculation as your income tax and is paid at the same time.
What it means for your money
Class 4 is why the marginal rate on delivery profit is higher than the headline income tax band suggests. A basic rate driver is paying 20% income tax and 6% Class 4 on the same slice of profit.
Class 4 does not build any entitlement. It is a tax on profit that happens to be called National Insurance. The contributions that count towards the state pension are Class 2.
Where to read more
Class 2 and Class 4 National Insurance for drivers.
Sources
Related
Class 2 and Class 4 National Insurance for drivers
Class 4 National Insurance is charged on your profits at 6% between £12,570 and £50,270, then 2% above, and is paid with your income tax. Compulsory Class 2 ended from 6 April 2024, but voluntary Class 2 at £3.65 a week still buys state pension years.
HMRC & taxUpdated 27/08/2026
What National Insurance do I pay as a self-employed driver?
Class 4 at 6% on profits between £12,570 and £50,270, then 2% above that. Compulsory Class 2 was abolished from 6 April 2024.
HMRC & taxUpdated 19/08/2026
Class 2 National Insurance
Class 2 is the flat weekly National Insurance contribution that builds state pension entitlement. Compulsory Class 2 was abolished from 6 April 2024; you can still pay it voluntarily at £3.65 a week.
HMRC & taxUpdated 27/08/2026
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