Class 2 NI Voluntary Contributions Calculator 2026
Calculate Class 2 NI voluntary contributions for self-employed with profits below the small profits threshold. £3.45/week — cheap way to build State Pension entitlement.
Class 2 Voluntary NI Calculator
Frequently Asked Questions
Who pays Class 2 NI?
Self-employed people with profits above the Small Profits Threshold (£6,845 in 2025/26) pay Class 2 NI automatically through self assessment. Those below can pay voluntarily.
How much is Class 2 NI in 2025/26?
£3.45 per week (£179.40 per year). This is substantially cheaper than Class 3 voluntary contributions (£17.45/week) for the same State Pension benefit.
Why would I voluntarily pay Class 2 NI?
To maintain your State Pension and benefit entitlement record. If your profits are below the small profits threshold, you won't automatically get credits — voluntary Class 2 fills the gap cheaply.
How does Class 2 compare to Class 3?
Both give you one qualifying year of State Pension. Class 2 costs £179/year; Class 3 costs £907/year. If eligible for Class 2, you save over £700 per gap year.
Do I need to register separately for voluntary Class 2?
If already registered for self assessment, voluntary Class 2 is paid through your tax return. If below the SPT threshold, indicate this on your return.
What benefits does Class 2 protect?
Class 2 qualifies you for State Pension, Statutory Maternity/Paternity/Adoption Pay (if otherwise eligible), and Contributory Employment and Support Allowance.
Does Class 2 NI change in 2025?
Class 2 NI was set to be abolished but the government reversed this in autumn 2023. It continues at £3.45/week in 2025/26.
What is the small profits threshold?
£6,845 in 2025/26. If your self-employment profits are below this, you don't have to pay Class 2 NI but may choose to do so voluntarily.
Can I pay Class 2 if I have zero profits?
Yes — if you're self-employed but make a loss or zero profit, you can still pay Class 2 voluntarily to maintain your NI record.
Are directors of limited companies eligible for Class 2?
No — directors pay Class 1 NI on salary. Class 2 is only for self-employed sole traders and partners.
What is the Lower Profits Limit for Class 4?
Class 4 NI (9% of profits between £12,570 and £50,270, then 2% above) is separate from Class 2. Class 4 doesn't build State Pension entitlement — only Class 2 does.
How do I pay voluntary Class 2 NI?
Tick the voluntary Class 2 box on your self assessment return. HMRC calculates the amount and includes it in your tax calculation. Pay along with your other self assessment payments.