What happened to Class 2 National Insurance?
Compulsory Class 2 was abolished from 6 April 2024. Above the Small Profits Threshold you now get the qualifying year without paying anything.
Last checked 12/09/2026.
It went from 6 April 2024. Before that, self-employed people paid a small flat weekly amount whatever their profits were.
Now, if your profits are above the Small Profits Threshold of £7,105, you are credited with Class 2 as though you had paid it. That protects your State Pension record without costing you anything.
Below the threshold there is no automatic credit, which is where voluntary contributions come in.
Class 4 was not abolished and is unchanged in structure. If somebody tells you National Insurance has gone for the self-employed, they are half right and it is the wrong half.
Related
What National Insurance do I pay as a self-employed driver?
Class 4 at 6% on profits between £12,570 and £50,270, then 2% above that. Compulsory Class 2 was abolished from 6 April 2024.
HMRC & taxUpdated 19/08/2026
Should I pay voluntary Class 2 National Insurance?
Worth considering if your profits are below £7,105 and you want the year to count toward your State Pension. It costs £189.80 for a full year.
HMRC & taxUpdated 19/08/2026
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