Since 6 April 2024, no self-employed person has to pay Class 2 National Insurance. If your self-employed profits are £7,105 or more in 2026/27 (the small profits threshold), Class 2 contributions are treated as paid. You get the State Pension qualifying year without paying anything. If your profits are below £7,105, you can choose to pay Class 2 voluntarily at £3.65 a week to protect your National Insurance record. Class 2 is now mainly a cheap way to fill gaps, not a tax. Below is who can pay it, who should, and how.
Class 2 National Insurance rates 2026/27
| Tax year | Small profits threshold | Class 2 weekly rate |
|---|---|---|
| 2026/27 | £7,105 | £3.65 |
| 2025/26 | £6,845 | £3.50 |
| 2024/25 | £6,725 | £3.45 |
| 2023/24 | £6,725 | £3.45 |
Both 2026/27 figures are written into section 11 of the Social Security Contributions and Benefits Act 1992. Illustration: a full year of voluntary Class 2 at the 2026/27 rate costs 52 × £3.65 = £189.80.
Who pays Class 2 National Insurance?
Since the 2024 reform, self-employed people fall into three groups:
- Profits of £7,105 or more. You pay nothing. Your Class 2 contributions are treated as paid for every week you were self-employed, so the year counts towards your State Pension and contributory benefits. You may still pay Class 4 on profits above £12,570;
- Profits below £7,105. You don't have to pay anything, but you can choose to pay voluntary Class 2 for the weeks you were self-employed. This includes people whose gross self-employed income is £1,000 or less;
- Specific occupations. Some people do not get Class 2 treated as paid even with profits, but may pay voluntarily. They are examiners, moderators and invigilators; landlords eligible to pay Class 2; ministers of religion who receive no salary or stipend; and people making investments for themselves or others who are not doing so as a business.
Class 2 cannot be paid, or treated as paid, for weeks before you turn 16 or after you reach State Pension age. Share fishermen (£4.30 a week) and volunteer development workers (£6.45 a week) have special rates.
Should you pay voluntary Class 2?
You usually need at least 10 qualifying years to get any State Pension, and more to get the full amount. A year of self-employment with low profits is not a qualifying year unless you pay. The cost comparison is stark:
- Voluntary Class 2. £3.65 a week (illustration: £189.80 a year);
- Voluntary Class 3. £18.40 a week (illustration: £956.80 a year). This is the alternative for people who are not eligible for Class 2.
If you are eligible for Class 2, it is by far the cheaper way to fill the year. Before paying, check two things. First, whether you are already getting National Insurance credits for that year, for example through Child Benefit for a young child, Universal Credit or caring. Second, your State Pension forecast. HMRC is clear that voluntary contributions do not always increase your State Pension, for example where you were contracted out in the past. If you are under State Pension age, the Future Pension Centre can confirm whether a payment will help.
Class 2 if you live or work abroad
This changed on 6 April 2026. For 2026/27 onwards you cannot pay voluntary Class 2 for periods abroad. Paying Class 3 for time abroad after 5 April 2026 now needs 10 years of continuous UK residence or 10 years of qualifying contributions, up from 3 years. Transitional rules apply to people who applied before 6 April 2026. Gaps for 2025/26 and earlier can still be filled under the old rules, at the rates and deadlines for those years. People abroad who were relying on cheap Class 2 should act on any remaining earlier gaps before their deadlines pass.
How to pay Class 2 National Insurance
Through Self Assessment. Most people pay voluntary Class 2 as part of their Self Assessment bill, which is due by 31 January after the tax year ends. For 2025/26, the return and payment are due by 31 January 2027. If you meant to pay through Self Assessment but missed the payment deadline, contact the National Insurance helpline to get a payment reference.
Outside Self Assessment. If you are not in Self Assessment, for example because your gross income was £1,000 or less, you register with HMRC and pay directly, online, by Direct Debit or by bank transfer. Check your National Insurance record first. It shows any gaps, what they cost and whether you can pay online.
Deadlines and which rate applies
- Six-year window. You can usually pay voluntary contributions for the past 6 years, with a deadline of 5 April each year. Gaps for 2025/26 can be filled until 5 April 2032;
- Rate for the previous year. Class 2 for the previous tax year is charged at that year's original rate. For earlier years you pay the 2026/27 rate.
Class 2 vs Class 4
They are easy to confuse. Class 4 is the profit-related contribution: 6% on profits between £12,570 and £50,270 and 2% above, collected through Self Assessment. Class 4 does not build your State Pension. Class 2 does, and that is why it survives as a voluntary option. For the wider picture of how self-employed people are now taxed, see our guides to sole trader tax and the new self-employed tax rules.
Acumon's self assessment team includes voluntary Class 2 on clients' returns where it helps. We also check National Insurance records for gaps that are still worth filling. If you are self-employed with low profits, or have spent time abroad, it is worth checking your record before the 5 April deadline for the oldest year passes.