Voluntary Class 2 Contributions

Key facts

Voluntary Class 2 costs just £3.65 per week (£189.80 per year) — far cheaper than Class 3.
It is available to self-employed people with profits below the Small Profits Threshold (£7,105 in 2026/27).
Each year of voluntary Class 2 counts as a full qualifying year for the State Pension.
You opt in through your Self Assessment tax return by selecting voluntary Class 2 payment.

Why Pay Voluntary Class 2?

If you are self-employed but your profits are below the Small Profits Threshold (£7,105 in 2026/27), you are not legally required to pay Class 2 National Insurance. However, choosing to pay voluntarily is one of the smartest financial decisions you can make.^[1]

Here’s why: each year of Class 2 contributions counts as a qualifying year for the State Pension. You need 35 qualifying years for the full pension. Missing years means a lower pension for the rest of your retirement.

The Cost Comparison

Voluntary Class 2 is extraordinarily cheap compared to the alternatives:^[2]

Option	Weekly Cost	Annual Cost	Pension Value per Year
Voluntary Class 2	£3.65	£189.80	£342 extra State Pension per year (for life)
Voluntary Class 3	£18.40	£956.80	£342 extra State Pension per year (for life)

The maths: Paying £189.80 in voluntary Class 2 NI buys you an extra £342 of State Pension per year for the rest of your life. If you are 40 and reach State Pension age at 67, that £189.80 investment could return £342 × 20+ years = over £6,800 in additional pension. That is a remarkable return on investment.

Who Can Pay Voluntary Class 2?

You can pay voluntary Class 2 NI if:^[1]

You are self-employed (registered with HMRC)
Your profits are below the Small Profits Threshold (£7,105 in 2026/27)
You are aged 16 or over but have not reached State Pension age

If you are not self-employed (e.g. you are a stay-at-home parent or unemployed without NI credits), you cannot pay Class 2 — your option is the more expensive Class 3.

How to Opt In

There are two ways to pay voluntary Class 2 NI:

Through Self Assessment

When you file your Self Assessment tax return (or MTD final declaration), you will see an option to pay Class 2 NI voluntarily. Select this option and the £189.80 will be added to your tax bill.^[2]

Direct Payment to HMRC

If you do not file Self Assessment (rare for self-employed people, but possible if your total income is very low), you can pay Class 2 NI directly to HMRC by:^[1]

Setting up a direct debit through your HMRC personal tax account
Calling HMRC on 0300 200 3500 to arrange payment

Backdating Voluntary Payments

If you have missed years of Class 2 NI, you may be able to pay for previous years:^[3]

You can normally go back up to 6 tax years
Earlier years are charged at the rate that applied at the time (which may be lower than the current rate)
Contact HMRC to find out which years you can fill and what it will cost

Check first: Before paying to fill gaps, check your State Pension forecast at gov.uk/check-state-pension. If you already have (or will have) 35 qualifying years by the time you reach State Pension age, paying for additional years will not increase your pension.

Benefits Provided by Voluntary Class 2

Voluntary Class 2 provides the same benefit entitlement as compulsory Class 2:

State Pension — counts as a qualifying year
Maternity Allowance — provides entitlement
Contributory ESA — provides entitlement
Bereavement benefits — provides entitlement

When It Might Not Be Worth It

There are a few situations where voluntary Class 2 may not be necessary:

You already have 35 qualifying years (or will have by State Pension age)
You receive NI credits from another source (e.g. Child Benefit for a child under 12, Carer’s Credit)
You are also employed and your employment already gives you a qualifying year for that tax year

Common Mistakes to Avoid

Forgetting to opt in: Voluntary Class 2 is not automatic. If your profits are below the SPT, you must actively choose to pay it
Assuming Class 4 covers you: Class 4 NI does not build any pension entitlement. Only Class 2 does
Not checking your record: Regularly check your NI record to spot gaps early, while they can still be filled

Frequently Asked Questions

Why should I pay voluntary Class 2 NI?

If your self-employment profits are below £7,105, paying voluntary Class 2 NI ensures you get a qualifying year for the State Pension. At £3.65 per week, it is the cheapest way to build pension entitlement — over five times cheaper than voluntary Class 3 (£18.40 per week).

How do I opt in to voluntary Class 2?

When you complete your Self Assessment tax return (or MTD final declaration), there is an option to pay voluntary Class 2 NI. Tick or select this option and the amount will be added to your tax bill. You can also contact HMRC to arrange payment if you do not file Self Assessment.

Can I backdate voluntary Class 2 payments?

You can generally pay voluntary Class 2 for the current tax year and up to 6 previous tax years. However, earlier years may be charged at the rate that applied in that year. Check with HMRC for the exact rules and deadlines.

What benefits do I get from voluntary Class 2?

Voluntary Class 2 provides the same benefit entitlement as compulsory Class 2: it counts towards the State Pension (qualifying years), Maternity Allowance, contributory ESA, and bereavement benefits.

Sources

Pay Class 2 National Insurance if you do not pay through Self Assessment — GOV.UK
Self-employed National Insurance rates — GOV.UK
Voluntary National Insurance contributions — GOV.UK