1. Overview

You make Class 2 National Insurance contributions if you’re self-employed to qualify for benefits like the State Pension.

HM Revenue and Customs (HMRC) will send you a payment request every April.

If you haven’t received a payment request, you may need to register to pay Class 2 contributions. Call the newly self-employed helpline.

Ways to pay

Make sure your payment reaches HMRC by the deadline. The time you need to allow depends on how you pay.

Same or next day

3 working days

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).

You can’t normally set up a new Direct Debit to pay Class 2 National Insurance. However, HMRC will continue to take payments from your account if you’ve previously set one up.

Late payments

You must pay immediately or HMRC can take action against you. You can make one-off payments for any overdue amounts you owe.