{"id":817,"date":"2019-07-11T14:04:34","date_gmt":"2019-07-11T13:04:34","guid":{"rendered":"https:\/\/taxfix.com\/en-uk\/?p=817"},"modified":"2025-04-15T16:55:24","modified_gmt":"2025-04-15T15:55:24","slug":"class-2-national-insurance","status":"publish","type":"post","link":"https:\/\/taxfix.com\/en-uk\/self-employed-tax-returns\/class-2-national-insurance\/","title":{"rendered":"Class 2 National Insurance: who needs to pay it?"},"content":{"rendered":"\n

You no longer need to pay Class 2 National Insurance contributions. In 2024, it was abolished by Chancellor Jeremy Hunt and the Conservative government. In the below table are the current National Insurance rates and who is responsible for paying them.<\/p>\n\n\n<\/div> \n\n

\n
\n

National Insurance<\/b> rates in the 2025\/26 tax year \ud83d\udc47<\/span><\/p>\n\n\n\n\n\n\n\n
NI class<\/strong><\/td>\nWho pays?<\/strong><\/td>\nHow much?<\/strong><\/td>\n<\/tr>\n
Class 1<\/span><\/td>\nEmployees earning over \u00a312,570<\/span><\/td>\n8% on earnings between \u00a3242 and \u00a3967 per week<\/span><\/p>\n

2% if you earn \u00a3967+ per week<\/span><\/td>\n<\/tr>\n

Class 1A\/1B<\/span><\/td>\nEmployers<\/span><\/td>\n15%<\/span><\/td>\n<\/tr>\n
Class 3<\/span><\/td>\nVoluntary contributions<\/span><\/td>\n\u00a317.75 per week<\/span><\/td>\n<\/tr>\n
Class 4<\/span><\/td>\nSelf-employed earning over \u00a312,570<\/span><\/td>\n6% on profits between \u00a312,570-\u00a350,270<\/span><\/p>\n

2% on profits over \u00a350,270<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n <\/div>\n<\/div> \n\n

\n\n\n\n\n\n

What was Class 2 National Insurance?<\/h2>\n\n\n\n

Class 2 National Insurance was a type of National Insurance paid by the self-employed. Here are two reasons you’d be liable to pay it:<\/p>\n\n\n\n

    \n
  1. You earned over \u00a36,725<\/li>\n\n\n\n
  2. You wanted to make voluntary contributions <\/strong>to qualify for state-provided benefits (e.g. pension)<\/li>\n<\/ol>\n\n\n\n

    It was paid via a Self Assessment tax return bill<\/a>.<\/p>\n\n\n\n

    How much National Insurance was owed?<\/h2>\n\n\n\n

    Before Class 2 National Insurance was abolished, the contributions were set at \u00a33.45 per week.<\/p>\n\n\n\n

    That worked out as \u00a3179.40 per tax year<\/strong>.<\/p>\n\n\n\n

    \n