How to enter Voluntary Class 2 NIC for Self-Employment, Partnerships and Lloyds

If your profits (self-employment, Partnership and Lloyds) are less than the Small Profits Threshold, (* £6,725 for 2023-24) and you want to make voluntary contributions, please follow these steps. Please note that if the profits are above the threshold, then the boxes should not be ticked.

* For 2023/24 onwards, if your profits exceed the Small Profits Threshold but not the Lower Profits Limit (£12,570), you will be treated as having made Class 2 NIC without needing to pay anything.

Self-Employment

Using SimpleStep mode:

Short Form

• Go to Your Work > Self-Employment > Short Form – Details > CIS and National Insurance.
• Tick the box Do you want to voluntarily pay Class 2 National Insurance?

 Full Form

• Go to Your Work > Self-Employment > Full Form  – Details > Tax and National Insurance.
• Tick the box Do you want to voluntarily pay Class 2 National Insurance?

Using HMRC forms mode:

Short Form

• Go to Self Employment > Page 2
• Tick Box 36 

Full Form

• Go to Self Employment > Page 5
• Tick Box 100

Partnerships

Using SimpleStep:

Short Form

• Go to Partnership Management > Partnership > National Insurance
• Tick the box Do you want to voluntarily pay Class 2 National Insurance? 

Full Form

• Go to Partnership Management > Partnership > National Insurance
• Tick the box Do you want to voluntarily pay Class 2 National Insurance? 

Using HMRC forms mode

Full or Short Form

• Go to Partnership
• Select the partnership and click on Edit Partnership pages
• Go to Page 2
• Tick Box 25 

Lloyds Underwriters

Using SimpleStep:

• Go to Other Income > Lloyds > National Insurance
• Tick the box for Do you want to voluntarily pay Class 2 National Insurance?

Using HMRC forms mode:

• Go to Lloyds > Page 4
• Tick Box 63

More than one Self-Employment or Partnership

Please note that for the purposes of Class 2, the overall profits of all the self-employments / Partnerships / Lloyds are considered.

If the total profit is below the threshold, please tick the Class 2 box as mentioned in the above steps. This will automatically tick the Class 2 box for the 2nd self-employment / Partnership. If the total self-employment profit is above the threshold, the above box should not be ticked.