HMRC Class 2 NI 2026£3.45 / Week Rate£6,725 Small Profits
Class 2 Voluntary NI Self-Employed Guide
Calculate Voluntary Class 2 National Insurance (£3.45/week) for low-earning self-employed sole traders to protect your 35-year UK State Pension record.
Class 2 NI Pension Protection Tool
Compute voluntary Class 2 NI entitlement based on self-employed net profit
£
Small Profits Threshold is £6,725/yearClass 2 NI Status Result:
Voluntary Class 2 Weekly Cost
£3.45 / wk
Cheapest Pension ProtectionAnnual Total to Protect 1 State Pension Year
£179.4
Save £728/yr vs Class 3HMRC Self-Employed NI Thresholds (2025/2026)
Class 2 NI rules protect State Pension rights for sole traders earning below tax thresholds.
| Self-Employed Profit Tier | Class 2 NI Status | Weekly Cost | Annual Impact |
|---|---|---|---|
| Under £6,725 (Below Small Profits Threshold) | Voluntary Payment Option | £3.45 / week | £179.40 / year to gain 1 State Pension year |
| £6,725 to £12,570 (Small Profits Band) | Treated as Paid (£0 Cost) | £0.00 / week | Free State Pension qualifying year credited |
| Above £12,570 (Lower Profits Limit) | Class 4 NI Applies (6%) | 6% on profits over £12,570 | Class 2 treated as paid + Class 4 tax paid |
Voluntary Class 2 vs Voluntary Class 3 NI
Voluntary Class 2 (Self-Employed)
Rate: £3.45/week (£179.40/year). Requires self-employed registration with HMRC. Huge cost saving!
Voluntary Class 3 (General Public)
Rate: £17.45/week (£907.40/year). Used by non-working individuals or expats filling pension gaps.
Frequently Asked Questions (FAQs)
If your self-employed profits are £6,725 or more per year, Class 2 NI is treated as paid for free (£0 cost). If your profits are under £6,725, you can pay voluntary Class 2 NI at £3.45 per week (£179.40/year) to protect your State Pension record.
Voluntary Class 2 NI costs only £3.45 per week (£179.40/year) for self-employed individuals, saving you £728 per year compared to standard Class 3 voluntary NI (£17.45/week or £907.40/year).
You need 35 qualifying National Insurance years to receive the full new UK State Pension (currently £221.20 per week in 2025/2026).
You pay Voluntary Class 2 NI through your annual HMRC Self-Assessment tax return by ticking the box to voluntarily contribute if your profits are below £6,725.
Class 2 NI protects your entitlement to the new State Pension, Employment and Support Allowance (ESA), Maternity Allowance, and Bereavement Support Payment.