Paying Class 2 contributions (if you’re self-employed or don’t pay Class 1 contributions)

How much are Class 2 contributions?

The amount of Class 2 contributions you pay is worked out from your income two years previously.

You're liable to pay Class 2 contributions if you:

This includes if you’re:

If you’re unemployed or non-employed, you must pay your contributions through Class 2 contributions or be covered by contributions credits.

If you are recently self-employed, you have the option to pay a start up rate.

For 2020, the rate is £189.92 per month.

Paying the start up rate of Class 2 contributions if you’re setting up a business

We'll send you a Class 2 contributions bill every three months, unless you pay by direct debit.

If you don’t receive a bill, contact us straight away.

You can also pay by:

direct debit monthly in arrears (we’ll send you a direct debit form to complete)
debit card (by phone or in person)
BACS payment directly into our bank account (sort code 40-25-34, account number 12155001). We'll also need your Social Security number and period
cash or a cheque made payable to Social Security
Internet banking quoting your Social Security number as the reference and using the above details
calling 08000237087

If you pay your contributions by direct debit, your rate will be calculated from your tax details. We'll let you know if your rate has been amended.

Find out when the statements will go out and when you need to pay by.

Months	Quarter	Statement to go out by	Due date
January, February, March	A	Fifth working day of April	15 April
April, May, June	B	Fifth working day of July	15 July
July, August, September	C	Fifth working day of October	15 October
October, November, December	D	Fifth working day of January	15 January

Contact us if you haven’t received a Class 2 contributions statement. This doesn’t excuse you from paying and isn’t a valid reason for late payment.

If you have a small income, you can apply for a Small Income Exception.