Class 2 National Insurance
UK tax glossary · Last reviewed: April 2026
Class 2 is charged when self-employed profits exceed £6,725 (2026/27). It counts toward State Pension and certain benefits.
It is reported and paid through Self Assessment alongside Class 4.
TaxHelper provides general information based on published HMRC rates and guidance. It is not regulated financial or tax advice. For decisions involving significant sums, complex circumstances, or if you are unsure, speak to a qualified accountant or HMRC directly.