You pay National Insurance if your profits are above £5,885 and you’ll pay more when your profits rise above £7,956.

Annual profits Class 2 Class 4
Up to £5,885 £0 but only if you get an exception £0
£5,885 - £7,956 £2.75 a week £0
£7,956 - £41,865 £2.75 a week 9% of profits between £7,956 and £41,865
More than £41,865 £2.75 a week 9% of profits between £7,956 and £41,865 and 2% over that amount

Class 2 is paid by direct debit.

Class 4 is paid through your Self Assessment tax return.

Apply for a Class 2 exception

This is sometimes called a ‘Certificate of Small Earnings Exception (SEE)’. Use form CF10 to apply.

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