NIM70800 | Class 2 National Insurance contributions: general information: enforcement

Section 11A of the Social Security Contributions and Benefits Act (SSCBA) 1992

From 6 April 2015, enforcement of Class 2 National Insurance contributions (NICs) collected through Self Assessment (SA) will be the same as for Income Tax.

For years after 6 April 2015, any late paid Class 2 NICs collected through SA for individuals who are liable will be subject to SA late penalties and interest.

Autumn Statement 2023

From 6 April 2024 the Class 2 Lower Profits Threshold was removed which means that liability to pay Class 2 NICs no longer exists from tax year 2024 to 2025 onwards. A self-employed earner with profits equal to or above the SPT is treated as having actually paid Class 2 NICs. A self-employed earner with profits below the SPT can still choose to pay Class 2 voluntarily.

Section 11A of SSCBA 1992 still requires that a self-employed earner files their SA tax return by the deadline. Any SA penalties for late filing still apply.