Key takeaways

  • Since 6 April 2024, self-employed people with profits at or above the small profits threshold pay no Class 2 National Insurance; it is treated as paid to protect their record.
  • The small profits threshold is £7,105 for 2026/27, rising to £7,355 for 2027/28 according to the Budget 2026 rates annex.
  • If your profits are below £7,105, you can choose to pay voluntary Class 2 at £3.65 a week in 2026/27, about £190 for a full year.
  • Voluntary Class 2 rises to £3.80 a week in 2027/28, while Class 3 rises from £18.40 to £19.05 a week.
  • Since 6 April 2026, most people can no longer pay voluntary Class 2 for periods abroad; they must use the more expensive Class 3.
  • Class 4 is still payable at 6% on profits from £12,570 to £50,270 and 2% above, in both 2026/27 and 2027/28.
  • You can usually pay voluntary contributions for the past 6 years; gaps in 2025/26 can be filled until 5 April 2032.

Most self-employed people no longer pay Class 2 National Insurance. Since 6 April 2024, if your profits are at or above the small profits threshold (£7,105 for 2026/27), Class 2 is treated as paid and your National Insurance record is protected for free. If your profits are below that, you pay nothing but can choose to pay voluntary Class 2 at £3.65 a week to keep building your State Pension.

Do the self-employed still pay Class 2?

No, not if your profits reach the small profits threshold. GOV.UK’s self-employed National Insurance rates page says that at or above £7,105 a year, Class 2 is treated as paid “to protect your National Insurance record”, so you do not pay it.

The legal liability to pay Class 2 was removed from 6 April 2024. You still get the qualifying year for the State Pension and contributory benefits, without the charge on your Self Assessment bill.

Which applies to you?

Use this list to see where you stand for 2026/27.

  • Profits of £7,105 or more: no Class 2 to pay. It is treated as paid. You may still owe Class 4.
  • Profits below £7,105: no Class 2 to pay, but you can choose to pay voluntary Class 2 at £3.65 a week.
  • Below the threshold and getting National Insurance credits: you may not need to pay. Check your record first.
  • Examiner, invigilator, unpaid minister of religion, some investors or some landlords: Class 2 is not treated as paid for you, but you may pay voluntarily.
  • Living or working abroad: since 6 April 2026, most people can no longer pay voluntary Class 2 for periods abroad.

Class 2 and Class 4 rates for 2026/27 and 2027/28

The figures below come from GOV.UK and the Budget 2026 rates annex published on 28 October 2026.

Item2026/272027/28
Small profits threshold£7,105£7,355
Voluntary Class 2 (weekly)£3.65£3.80
Class 3 (weekly)£18.40£19.05
Class 4 main rate6%6%
Class 4 upper rate2%2%

Class 4 applies at 6% on profits from £12,570 to £50,270 and 2% above £50,270 in both years. See National Insurance rates 2026/27 for every class, or use our self-employed National Insurance calculator.

Is voluntary Class 2 worth paying?

For many people with low profits, yes. A full year of voluntary Class 2 at £3.65 a week costs about £190 (52 weeks). A year of Class 3 at £18.40 a week costs about £957. Both can buy a qualifying year towards the State Pension.

GOV.UK suggests checking three things before you pay:

  1. Check your National Insurance record in your personal tax account for gaps.
  2. Check your State Pension forecast. Voluntary contributions do not always increase your pension, for example if you were contracted out.
  3. Check whether you get credits, such as through Child Benefit or Carer’s Allowance, which may already fill the year.

Our guides to voluntary National Insurance contributions and NI credits explain the options.

How to pay voluntary Class 2

GOV.UK says most self-employed people pay Class 2 through their Self Assessment bill. The amount is added to the bill, which is due by 31 January after the tax year. For 2025/26 that is 31 January 2027.

If you do not pay through Self Assessment, GOV.UK’s Class 2 page sets out a separate route:

  1. Register with HMRC. You can usually pay for the past 6 tax years.
  2. HMRC sends a payment request between September and the end of October, with an 18-digit reference.
  3. If it has not arrived by the end of November, contact the National Insurance helpline.
  4. Pay by the deadline on the request. Payments can take up to 8 weeks to show on your record.

If you normally pay through Self Assessment but missed the payment deadline, contact the National Insurance helpline for a reference. See our HMRC National Insurance helpline guide.

What changed for people abroad from April 2026?

From 6 April 2026, HMRC removed access to voluntary Class 2 for periods abroad for employees and most self-employed people. The policy paper was published on 16 March 2026.

  • Exceptions: people treated as self-employed in the UK under a social security agreement, and volunteer development workers (£6.45 a week in 2026/27).
  • Class 3 abroad: new applicants need 10 years of UK residence or 10 years of contributions.
  • Transition: existing Class 2 payers abroad can apply for Class 3 under the old three-year test if they apply before 6 April 2027.
  • Earlier years: payments for years before 2026/27 are not affected.

Deadlines for filling gaps

You can usually only pay voluntary contributions for the past 6 years. GOV.UK says the deadline is 5 April each year, so gaps in 2025/26 can be filled until 5 April 2032. Within that window, you pay the current year’s rate unless you are paying Class 2 for the previous tax year, when that year’s rate applies.

Frequently asked questions

Do I pay Class 2 National Insurance in 2026/27?

Not if your profits are £7,105 or more. Class 2 is treated as paid. Below that, you can choose to pay £3.65 a week voluntarily.

Has Class 2 National Insurance been abolished?

The compulsory charge was removed from 6 April 2024. Class 2 still exists as a voluntary contribution for people with profits below the small profits threshold.

How much is voluntary Class 2 for a full year?

About £190 for 2026/27, at £3.65 a week for 52 weeks. It rises to £3.80 a week in 2027/28.

Do I still pay Class 4 National Insurance?

Yes, if your profits exceed £12,570. You pay 6% on profits up to £50,270 and 2% above, collected through Self Assessment.

Can I pay voluntary Class 2 if I live abroad?

Since 6 April 2026, most people cannot. They must pay Class 3 instead, at £18.40 a week, unless an exception applies.

Sources

Rates, thresholds and rules in this guide were checked against HMRC and GOV.UK guidance on 6 November 2026. Tax rules change, so check the current position on GOV.UK or with a qualified adviser before acting. This guide is general information, not personal advice.