Class 2 National Insurance

Hi, I have a question about how Class 2 national insurance works for self employed. My dad has taken up some part time work on a self employed basis, he won't be earning much more than his tax allowance, so we are expecting his actual income tax to be minimal,but obviously he'll have to pay his NI which I understand will be £3.05 per week for the current tax year. The question we have is because he hasn't worked every week in the year (he takes entire months off 3 or 4 times over the year) , will he still pay the NI for all weeks?

Hi,

Please contact our National Insurance team for advice.

National Insurance: general enquiries

Thank you.

I started as sole trader in 2018 and I'm still running this small business. Since the business turnover is small and the annual business earning has been less than my personal tax allowance, I didn't register this business and didn't file tax return for this business. I have recently found out, being self employed, I could do voluntary Class 2 NI contribution. Can I buy the Class 2 NI for the past few years since the business started in 2018? And, how can I do it?

Hi,

You will need to contact the National Insurance team to register as self employed, we can then advise how to make payment of Voluntary Class 2 for previous years once they have checked with the Pension Forecast team that the payment will count for State Pension purposes.

National Insurance: general enquiries

The threshold for payment of Class 2 National Insurance is considerably less that the Personal Tax Allowance so you may have had a liability to pay National Insurance and should have registered when self employment commenced.

Thank you.