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 an overview of Class 2 contributions, see E8.301.
The self-employed are also liable to pay Class 4 national insurance contributions, which are calculated based on a percentage of their trading profits2. See E8.316.
This article discusses the special rate of Class
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 17:29