Class 2 NICs 01 - Class 2 NIC amount

Watch a short YouTube Video on Class 2 National Insurance contributions and your Self Assessment tax return 

The amount shown is the amount HMRC believes is due based on your National Insurance record if either:

• you have profits equal to or greater than £6,475
• your profits are below this amount and you want to pay Class 2 NICs voluntarily

Check view full calculation when you have completed all the sections of your return, as this will show the breakdown of Class 2 NICS due.

You cannot pay Class 2 NICS voluntarily through Self Assessment after 31 January.

You still have to pay during a temporary break if you intend to continue being self-employed. This includes:

• writers undertaking research
• on holiday
• short term employment
• on jury service

If you are filing your own return 

If the Class 2 amount shows 'Not Available, check help' this may be because you are:

• not registered to pay Class 2 NICs go to HMRC services: sign in or register 
• trying to complete your return between 2am to 5am when the facility is unavailable
• completing your return outside of these hours click the 'Recalculate' button to show the amount due

If the Class 2 amount shows '£0.00' this may because of one of the following reasons:

• you're not registered to pay Class 2 NICs go to HMRC services: sign in or register
• you may have paid the maximum NICs due
• you may have received certain benefits meaning no Class 2 NICs are due
• you may be paying your Class 2 in a different way, for example, you were abroad

To check if any of these apply contact the National Insurance helpline.

If you think the Class 2 amount is incorrect, this maybe because you started working for yourself after 6 April or stopped before 5 April of the tax year. Select the 'Update your self-employment details' link to update your record.

After making changes click the 'Recalculate' button to recalculate your Class 2 NICs if you have changed the dates you started or stopped working for yourself.

If you are an Agent filing on behalf of your client

If the Class 2 amount shows 'Not Available, check help' this may be because:

• your client has not registered to pay Class 2 NICs. Go to HMRC services: sign in or register
• you're trying to complete your clients return between 2am to 5am when this facility is unavailable

If the Class 2 amount show '£0.00' this may because either your client:

• has not registered to pay Class 2 NICs go to HMRC services: sign in or register
• may have paid the maximum NICs due
• may have received certain benefits meaning no Class 2 NICs are due
• may be paying Class 2 in a different way, for example, they were abroad

Agents are not permitted to change their Class 2 liability and therefore cannot access the 'recalculate' button.

To check if any of these apply contact the National Insurance helpline.

If you think the Class 2 amount is incorrect. This maybe because your client started working for themselves after 6 April or stopped before 5 April of the tax year. Your client will need to update their self-employment details. Go to the National Insurance helpline.

Note: Where the Class 2 NIC amount has been updated allow 72hrs for this to be displayed.