C · Glossary
Class 4 National Insurance
Profit-based NI for the self-employed — 6% / 2% (2025/26).
Class 4 NI is paid by the self-employed on profits. 2025/26 rates: 6% on profits between £12,570 and £50,270, then 2% above. Calculated and paid via Self Assessment, alongside income tax.
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