Class 4 NI for gig workers (2025-26)

What it is

Class 4 National Insurance is the percentage-based NI charge on self-employed profits. For 2025-26 it runs at 6% on profit between £12,570 and £50,270, and at 2% on profit above £50,270. It is calculated and collected through Self Assessment alongside income tax. Class 4 does not earn you pension years. That job belongs to Class 2.

How it applies to gig workers

Class 4 is where the bigger NI numbers live for any full-time gig worker. You pay it on profit, not turnover, so your allowable expenses reduce the bill directly.

Worked example one. An Uber driver has £15,000 profit in 2025-26. Class 4 is 6% on the band from £12,570 to £15,000, which is £2,430. The bill is £145.80.

Worked example two. A multi-platform driver has £30,000 profit from Uber, Deliveroo and Amazon Flex. Class 4 is 6% on the band from £12,570 to £30,000, which is £17,430. The bill is £1,045.80. No 2% band applies because profit is below £50,270.

Worked example three. A high-earning airport driver has £55,000 profit. 6% applies to the band £12,570 to £50,270, giving £2,262. 2% applies to the band £50,270 to £55,000, giving £94.60. Total Class 4 is £2,356.60.

If you also have a PAYE job, you pay Class 1 NI on your wages and Class 4 on your gig profits. That is not double charging. It is two different NI classes running in parallel. HMRC caps the total NI contributions an individual can pay in a year, but the cap is not automatic. If your combined Class 1 plus Class 4 looks very high, you can ask HMRC to check for a refund or apply for deferral. Budget for Class 4 by moving 20% to 25% of gross gig income into a separate tax pot each week, or 25% to 30% if your expense tracking is weak.

What you should do about it

• Estimate your 2025-26 profit across all gig platforms combined.
• If profit will be over £12,570, build Class 4 into your tax pot. 20-25% of gross gig income covers income tax and Class 4 for most basic-rate gig workers.
• If profit is likely to exceed £50,270, factor in the additional 2% band.
• If you also have a PAYE job, keep your payslips and Self Assessment figures together so HMRC can check the overall NI total if needed.
• File by 31 January 2027 so HMRC calculates Class 4 correctly.

Last reviewed

19 April 2026

Internal links this page emits (3-5):

• class 2 ni — anchor: "Class 2 NI"
• small profits threshold — anchor: "small profits threshold"
• payments on account — anchor: "payments on account"
• sa tax shock estimator — anchor: "Self Assessment tax shock estimator"
• mileage 45p 25p rate — anchor: "45p mileage deduction"

Primary source used:

• Research/S2-tax/2.7-national-insurance-for-gig-workers.md