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The self-employed now pay Class 2 NICs through Self Assessment. This depends upon a customer being registered as self-employed by, for example, completing the CWF1 form online when they start self-employment.
“If this registration is missing, customers should contact the National Insurance helpline on 0300 200 3500 to make arrangements to pay.”
Background
• Class 2 NICs were brought into Self Assessment from 2015/16. Self-employed customers can now deal with all of their tax and NICs in one go through Self Assessment.
• Class 2 National Insurance contributions: policy paper regarding the changes made prior to 2015/16 here
here
• If a customer’s self-employment is not recorded on the National Insurance IT system (NPS) the customer can call the National Insurance helpline and arrange payment by another means.
• There is also a tool within the online Self Assessment service which allows you to update your period of self-employment and correct your Class 2 calculation prior to submitting a return.
• If a customer wishes to voluntarily pay Class 2 NICs after the Self Assessment deadline has passed, they will need to contact the National Insurance helpline in order to make arrangements to pay.
• Newly self-employed people are automatically registered as self-employed when they register for Self Assessment as these two processes are automatically carried out once the CWF1 online form here is completed.
• Class 2 NICs give access to state pension and other contributory benefits.
• If a customer makes a decision to pay Class 2 NICs voluntarily after the Self Assessment deadline has passed then they can contact the National Insurance helpline on 0300 200 3500 to make arrangements to pay.