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
Riding for Deliveroo: the full guide
How Deliveroo works for a rider: what you need to join, how each fee is worked out, the pay floor agreed with the GMB union, when the money arrives, the insurance Deliveroo gives you for free, and the parts that are left to you.
Getting startedUpdated 29/09/2026
Delivering for Uber Eats: the full guide
How Uber Eats works for a courier: signing up, how each delivery is paid, Quests and batched orders, the weekly pay cycle and the two ways to cash out early, the free Allianz cover, Uber Eats Pro, and the tax side.
Getting startedUpdated 29/09/2026
Delivering for Just Eat: the full guide
Just Eat works differently from the other food apps. You set your availability each week and are scheduled into delivery runs, each order pays Transit Pay, and your acceptance rate decides how quickly offers reach you. Here is how all of it fits together.
Getting startedUpdated 29/09/2026