Voluntary Class 2 NI for the self-employed

Who pays Class 2 automatically

For 2026/27, self-employed people with annual profits of £7,105 or more have Class 2 contributions treated as paid to protect their NI record; they do not have to pay Class 2. People with profits below £7,105 can choose to pay voluntary Class 2 if eligible. Class 4 is a separate charge on profits above its threshold.

When voluntary Class 2 is an option

If your profits fall below the threshold, you may be able to pay Class 2 voluntarily to keep the year qualifying. This is the key decision point: a voluntary Class 3 year for the same gap has historically cost several times more for the identical State Pension credit.

Eligibility depends on your circumstances in the specific tax year, so check your NI record and confirm with HMRC before assuming you qualify.

Class 2 versus Class 3: the price gap

For the same qualifying year, voluntary Class 2 has historically been a fraction of the Class 3 price — compare the rates in our Class 3 cost guide and run both through the calculator to see how the break-even changes. The cheaper the year, the faster the payback.

Note the April 2026 change: The ordinary voluntary Class 2 route for periods abroad ended from 2026/27; special international arrangements and volunteer development-worker rules need separate checks. This article concerns UK-based self-employment. See our abroad rule-changes guide if you live overseas.

How to pay voluntary Class 2

Voluntary Class 2 is arranged through HMRC — usually via your Self Assessment or by contacting the NI helpline. As with any voluntary payment, confirm first with the relevant government pension service that the specific year will actually increase your State Pension forecast before paying.