How to Pay National Insurance Self-Employed

Self-employed in the UK? Learn what National Insurance you pay, how to register, when it’s due, and whether you can reduce or defer contributions.

If you’re self-employed in the UK, you’re responsible for paying your own National Insurance contributions (NICs). These payments go towards qualifying for benefits such as the State Pension, Maternity Allowance, and other entitlements.

This guide explains what NICs you must pay, how to register, when and how to pay, and whether you can reduce or defer your contributions.

What National Insurance Do Self-Employed People Pay?

Self-employed individuals typically pay two types of NICs:

  • Class 2 NICs – A flat weekly amount, mainly to build entitlement to benefits like the State Pension.

  • Class 4 NICs – A percentage of annual profits, similar to income tax.

From April 2024:

  • Class 2 NICs are no longer compulsory for most self-employed people, though you can still pay them voluntarily if your profits are low.

  • Class 4 NICs remain in place for self-employed individuals earning above the threshold.

How to Register for National Insurance if You’re Self-Employed

To start paying NICs, you must register as self-employed with HMRC.

You can do this online via the GOV.UK website. You’ll need:

  • A Government Gateway account

  • Your personal details (name, address, date of birth)

  • Your National Insurance number

  • The date you started self-employment

Once registered, HMRC will include your NICs in your Self Assessment tax return, and you’ll pay them annually alongside income tax.

When Is National Insurance Payable?

NICs are due as part of your Self Assessment tax return. You must:

  • Submit your return by 31 January following the end of the tax year

  • Pay any tax and NICs owed by the same date

If you owe over £1,000 in tax, you may also need to make payments on account, which are advance payments for the following tax year, due 31 January and 31 July.

Voluntary Class 2 contributions (if applicable) are usually paid as part of your Self Assessment too.

How to Pay Your National Insurance Contributions

Once your return is submitted, HMRC will tell you how much NIC you owe. You can pay:

  • Online by bank transfer

  • By debit or credit card

  • Through a personal tax account

  • By setting up a Direct Debit

  • At a bank or building society (if you still have a paper payment booklet)

You must pay on time to avoid interest and penalties.

Can I Reduce My Contributions?

You can’t reduce Class 4 NICs unless your profits fall below the Lower Profits Limit, which for 2024–25 is £12,570.

If your profits are:

  • Under £6,725 – You won’t automatically qualify for State Pension and benefits. You can choose to pay voluntary Class 2 NICs to protect your record.

  • Between £6,725 and £12,570 – Your record is credited automatically, and no Class 2 NICs are due.

  • Over £12,570 – You’ll pay Class 4 NICs and automatically qualify for benefit entitlements.

What Are Voluntary National Insurance Contributions?

Voluntary Class 2 NICs allow low-earning self-employed individuals to maintain their National Insurance record, even if they don’t meet the income threshold.

Voluntary contributions are currently £3.45 per week (2024–25). Paying them ensures you build up qualifying years for the State Pension, which requires at least 10 qualifying years, with the full amount payable after 35 years.

If you have gaps in your record, you can also make backdated contributions in certain circumstances.

Do I Have to Pay NICs on Maternity Leave?

If you're self-employed and take maternity leave, you're not required to pay NICs during that time unless you’re still earning profits or want to maintain your contribution record.

You may also be entitled to Maternity Allowance if you’ve paid enough Class 2 NICs. This is currently £172.48 per week for up to 39 weeks, depending on your work history and contributions.

To claim Maternity Allowance, apply via the GOV.UK website once you reach 26 weeks of pregnancy.

Final Thoughts

Paying National Insurance as a self-employed person is vital for protecting your rights to future state benefits. While recent changes have removed the need for many people to pay Class 2 NICs, Class 4 remains a key part of your tax bill if you earn above the lower profits threshold.

Make sure you stay on top of your Self Assessment deadlines and consider voluntary contributions if your earnings are low. Understanding how the system works now will help ensure you don’t miss out on your State Pension or other entitlements later on.