Quick answer: Class 4 National Insurance for gig workers in 2025/26 is 6% on profits between £12,570 and £50,270, and 2% above £50,270. Class 2 NI was abolished from 6 April 2024. On £25,000 profit, you pay approximately £748 in Class 4 NI.
National Insurance basics
Self-employed gig workers pay Class 4 National Insurance on their taxable profit. The rate is 6% on profits between £12,570 and £50,270, and 2% above £50,270. Many online calculators still use the old 9% rate, which was reduced in April 2024.
Class 2 NI was abolished from 6 April 2024. Before April 2024, self-employed workers paid a flat £3.45 per week if profits exceeded £6,725. This no longer applies. Anyone still showing Class 2 NI in a 2025/26 calculation is using outdated data.
NI rates 2025/26
| Profit band | Class 4 NI rate |
|---|---|
| Up to £12,570 | 0% |
| £12,571 – £50,270 | 6% |
| Above £50,270 | 2% |
Class 2 NI abolished from 6 April 2024. Class 4 reduced from 9% to 6% on the same date.
Estimates based on HMRC 2025/26 rates. General guidance only — not financial, tax, or legal advice.
Your actual liability may differ. Consult a qualified accountant for personalised advice. Verify rates at gov.uk.