You make Class 2 National Insurance contributions if you’re self-employed to qualify for benefits like the State Pension.
Most people pay the contributions as part of their Self Assessment tax bill.
If you don’t pay through Self Assessment
You don’t pay through Self Assessment if you’re any of the following:
- an examiner, moderator, invigilator or person who set exam questions
- running a businesses involving land or property
- a minister of religion who doesn’t receive a salary or stipend
- living abroad and paying voluntary Class 2 contributions
- a person who makes investments - but not as a business and without getting a fee or commission
- a non-UK resident who’s self-employed in the UK
- working abroad
HM Revenue and Customs (HMRC) will send you a bill by the end of October - call the newly self-employed helpline if you don’t get one.
Make sure your payment reaches HMRC by the deadline. The time you need to allow depends on how you pay.
Same or next day
- online or telephone banking (Faster Payments)
- at your bank or building society
- at the Post Office
3 working days
21 working days
- Direct Debit (if you haven’t set one up before)
If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it (unless you’re paying by Faster Payments).
If you miss the deadline
You might have to pay more to fill the gap in your National Insurance record. HMRC will write to you to tell you how much you need to pay.