What is Class 2 National Insurance?

What Class 2 National Insurance is

National Insurance builds up your right to the State Pension and some other benefits. Employees pay Class 1. Self-employed people have Class 2 and Class 4.

Most self-employed people do not have to pay Class 2 at all. If your profits are high enough, it is treated as paid. This means you get the National Insurance year on your record without paying anything.

Rates and thresholds for 2026/27

The £7,105 figure is called the small profits threshold.

Over a full year, voluntary Class 2 costs £3.65 x 52 = £189.80. Class 3 voluntary contributions cost £18.40 a week (£956.80 a year), so Class 2 is much cheaper if you can pay it.

Who can pay voluntary Class 2

You can usually pay if you are self-employed and have:

• gross income of £1,000 or less, or
• gross income over £1,000 but profits under £7,105

Some people in certain jobs may also be able to pay Class 2, such as:

• examiners, moderators, invigilators and people who set exam questions
• landlords who are eligible to pay Class 2
• ministers of religion who do not get a salary or stipend
• people who make investments, but not as a business and without a fee or commission

What Class 2 counts towards

Class 3 counts towards the State Pension only. Class 4 (6% on profits over £12,570, 2% over £50,270) does not count towards any benefits.

How to pay

• In Self Assessment: most people pay voluntary Class 2 as part of their tax bill.
• Not in Self Assessment: register with HMRC. It sends a payment request between September and the end of October with an 18-digit reference. You can pay by online banking, bank transfer, at your bank or by Direct Debit.

You can usually only pay voluntary contributions for the past 6 years. The deadline is 5 April each year. For 2025/26 gaps, you have until 5 April 2032.

Change from April 2026: time abroad

From 6 April 2026, you cannot pay voluntary Class 2 for time spent abroad. You may be able to pay Class 3 instead, but the rules are now stricter.

Before you pay

Check your National Insurance record first. It shows any gaps, what filling them would cost and whether paying would increase your State Pension. You usually need at least 10 qualifying years to get any new State Pension.

Related guides

• How much National Insurance do I pay?
• When do I need to register for Self Assessment?
• What are the Self Assessment deadlines?
• How much are voluntary National Insurance contributions?
• How do I find my National Insurance number?

Where these figures come from

• Self-employed National Insurance rates (GOV.UK)
• Voluntary National Insurance: rates (GOV.UK)
• Voluntary National Insurance: who can pay (GOV.UK)
• Voluntary National Insurance: if you live or work abroad (GOV.UK)
• Voluntary National Insurance: how and when to pay (GOV.UK)
• What National Insurance is for (GOV.UK)
• Pay Class 2 National Insurance (GOV.UK)