NIM70900 | Class 2 National Insurance contributions: general information: voluntary contributions

Regulations 87A, 88, 89, 90 and 146-148 of the Social Security (Contributions) Regulations (SSCR) 2001 (SI 2001 No. 1004)

Who can pay voluntarily?

There are 3 groups of persons who are not liable to pay Class 2 National Insurance contributions (NICs) but who are entitled to pay them voluntarily:

• those whose relevant profits are below the small profits threshold – see NIM70300

• those who do not have relevant profits see NIM70300 because they are self-employed but running a business that is not a trade, profession or vocation - see NIM70300

• those who satisfy certain conditions that allow them to pay voluntary Class 2 NICs for periods whilst working abroad, whether employed or self-employed, under regulation 147 of SSCR 2001 – see NIM71150

Notifying HMRC of the date a person wants to start or stop paying Class 2 NICs voluntarily

Those who are entitled and choose to pay Class 2 NICs voluntarily should tell HMRC, in writing or by electronic communications approved by HMRC, when they become or cease to be entitled to pay Class 2 NICs. They should do this on the date they wish to start or stop paying Class 2 NICs. There is no penalty for not telling HMRC when they want to start or stop paying Class 2 NICs voluntarily.

Notifying a change of address

A person paying Class 2 NICs voluntarily should tell HMRC immediately of any change of address, in writing or by electronic communications approved by HMRC. If they fail to do this there is no penalty.