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A flat-rate NI contribution for self-employed people, building benefit entitlement.
For 2026/27, self-employed people with profits of at least £7,105 generally have Class 2 contributions treated as paid for their National Insurance record rather than paying the weekly amount through Self Assessment. The voluntary Class 2 rate is £3.65 a week when profits are below that threshold, subject to the eligibility rules. Class 2 can protect entitlement to certain benefits, including the State Pension.
This definition is for informational purposes only and does not constitute tax, legal, or financial advice. Rules may change and outcomes depend on your circumstances.
These GOV.UK and HMRC sources provide the official context for this glossary entry. The definition is educational and does not determine your individual tax position.