Class 2 national insurance contributions may be payable by self-employed individuals (including partners in partnership) working in the UK and may also be payable voluntarily by those working overseas1. Class 2 takes the form of a weekly contribution, although it is not actually paid weekly.
For 2023/24 and previous tax years, only those above a certain profit level are required to pay Class 2 contributions, although those below that threshold may wish to voluntarily pay Class 2 in order to preserve their entitlement
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Web page updated on 17 Mar 2025 17:01