How to pay Class 2 NIC's when income is between 6725 and 12570 in TY 2023-24

I have just finished (but not yet submitted) my SA100 as a self employed for the tax years 2023-24 and my earnings are between the Small Profits Threshold of £6,725 and the Lower Profits Limit threshold for class 4 NI of £12570. When I get to the section on class 2 NI contributions I am told that "your self employment records show that you owe Class 2 NIC's amount of £179.40. This is to ensure that the year will count in full towards my NI record. However, when I then get to the final calculation (which tells me I don’t have to pay income tax) I cannot see this amount anywhere in the listing. And on the "Class 2 NI contributions page in the SA, there is nowhere on the page where I can select that I want to pay this contribution, and the section for voluntary contributions is only if my income would be below the lower threshold of £6725. How will I be able to pay this amount to HMRC in respect of my NI contributions?

Hi rrjmaier,
This  amount will not show until your tax  return is actually submitted.
As it will be a voluntary payment you need to pay it before 31/1/25 for it to stay on your Self Assessment record.
If not paid by then, it would need to paid direct to NI 
Thank you. 

 

Thank you for your response. However, I have by now submitted my Self Assessment return and it still doesn't show anywhere in my return, only that I have to pay zero tax for 23-24. In order to ensure I am not missing any deadlines I have paid the £179.40 by debit card and have received a confirmation of the payment. Will I have to do anything else to ensure that this payment goes towards my NI for the tax year?

I’m having the exact same problem. I’ve submitted mine and can’t see anywhere if it’s an outstanding payment I need to make or not.

Hi rrjmaier,
Self-employed customers do not need pay Class 2 National Insurance contributions (NIC) if they have profits between the Small Profits Threshold (£6725) and the Lower Profits Threshold (£12570) from 6 April 2022 to 5 April 2024.
However you will have Class 2 NICs ‘treated as made’ for this period to protect entitlement to certain contributory benefits including your State Pension.
Please contact Self-assessment if you declared profit in between the Small Profits Threshold (£6725) and the Lower Profits Threshold (£12570) and have paid the class 2. You may be entitled to a refund of what you have paid.
Number
0300 200 3310
Text Relay
18001 0300 200 3310
Overseas
+44 161 931 9070
Open
Monday to Friday 8am to 6pm
Closed on weekends and bank holidays.
Thank you.

Thank you for that clarification. However the question then remains, why the section on class 2 NI contributions in the Self assessment shows "that you owe Class 2 NIC's amount of £179.40". .... to ensure that the year will count full towards the NI record. If there is nothing to pay and the year will still count towards my pension entitlements, then this should be made clear here. I hope you will be able to amend the website and SA section to reflect this fact, since this is highly confusing. Kind regards