If you live in the UK

You’ll need to register with HM Revenue and Customs ( HMRC ) to pay voluntary Class 2 National Insurance contributions if you do not pay through Self Assessment. You can register at any time and can usually pay contributions for the past 6 tax years. Check the deadlines for paying voluntary Class 2 contributions . After you’ve registered HMRC will send you a payment request between September and the end of October telling you how much to pay. The payment request will include an 18-digit reference number that you’ll need in order to make a payment. Contact the National Insurance helpline if you do not get a payment request by the end of November. Ways to pay Your payment request will give you a deadline to pay HMRC . How long you need to allow for HMRC to receive your payment depends on how you pay. You can make same or next day payments: by paying through your online bank account by online or telephone banking (by Faster Payments or CHAPS) at your bank or building society Allow 3 days for payments to go through with: online or telephone banking (by Bacs) a cheque through the post Allow 21 working days to set up a Direct Debit if you have not set one up before. If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it. You do not need to do this if you’re paying using online or telephone banking Faster Payments. If you miss the payment deadline If you miss the deadline HMRC has given you, you might have to pay more to fill gaps in your National Insurance record. It may also affect your entitlement to some benefits. Contact the National Insurance helpline to find out how much you need to pay. Confirmation of payment You do not need to contact HMRC to check your payment has been received. It will appear on your National Insurance record and your personal tax account . This can take up to 8 weeks.

If you work or live abroad

You may be able to pay voluntary Class 2 National Insurance contributions if you’re living abroad and are either: self-employed in the UK self-employed abroad If you’ve worked abroad in the past, you can check if you can pay voluntary Class 2 contributions to fill any gaps. How to make voluntary Class 2 contributions There’s a different way to pay depending on whether you have a certificate of coverage or not. You do not need to pay social security contributions in the country you’re working in if you have a certificate of coverage. Check if you can apply for a certificate of coverage . If you have a certificate of coverage You can pay voluntary Class 2 contributions if your profits from self-employment are below £6,725. This will protect your entitlement to certain benefits and the State Pension. HM Revenue and Customs ( HMRC ) will automatically send you a payment request between September and the end of October. Call the self-employed helpline if HMRC does not contact you by the end of November. You need to pay by either: making an online or telephone bank transfer cheque through the post if you’re paying from a UK bank account If you do not have a certificate of coverage You can apply to pay voluntary Class 2 contributions to protect your entitlement to certain benefits and the State Pension. You may need to pay social security contributions in the country you are in. When you might not need to pay voluntary Class 2 contributions You do not usually need to pay voluntary Class 2 contributions if both of the following apply: you have a certificate of coverage your profits are £6,725 or more This is because your contributions will be treated as having been paid , which means your National Insurance record is automatically protected. For your contributions to be treated as having been paid, you’ll need to send HMRC your accounts. Sending your accounts You’ll need to provide either: formal profit and loss accounts 3-line accounts showing gross business takings or earnings (including any commission or tips), total expenses and net profit or loss figures Send your accounts together with your full name, address and National Insurance number to: Self-Employment Services North East England HMRC BX9 1AN The deadline for sending your accounts is 31 January following the end of the tax year that the Class 2 National Insurance contributions are being treated as paid. For example, you’ll need to send HMRC your accounts by 31 January 2025 for the tax year ending on 5 April 2024. If you do not send your accounts by the deadline you could be either: charged a higher rate of National Insurance for that tax year not be able to have your contributions treated as having been paid for that tax year What happens next HMRC will contact you to confirm if your contributions have been treated as having been paid. Call the self-employed helpline if HMRC does not contact you by the end of November.

You can pay voluntary Class 2 National Insurance contributions directly using your online or mobile bank account if you’re paying from a UK bank account. If you’re paying from a foreign bank account, you’ll need to make an online or telephone bank transfer instead. You’ll need: your online banking details the 18-digit reference number shown on your HMRC payment request If you do not have an 18-digit reference number and you’ve already registered with HMRC , contact the National Insurance helpline . Your payment may be delayed if you use the wrong reference number. HMRC may also send you a reminder to pay. Pay now The payment is usually instant but can take up to 2 hours to show in your bank account. Confirmation of payment You do not need to contact HMRC to check your payment has been received. It will appear on your National Insurance record and your personal tax account . This can take up to 8 weeks.

You can set up a Direct Debit to make regular payments from a UK bank account. You cannot pay by Direct Debit from a foreign bank account or if you have a certificate of coverage . Allow 21 days to set up a new Direct Debit. HM Revenue and Customs ( HMRC ) will send you a letter telling you when payments will be taken and how much they will be. Payments will appear on your statement as ‘ HMRC NI-DD’. HMRC will write to you if your payments change for any reason. If you have a question about your Direct Debit payments contact the National Insurance helpline .

Make an online or telephone bank transfer

You can pay by bank transfer using Faster Payments, CHAPS or Bacs. Payments by Faster Payments (online or telephone banking) usually reach HM Revenue and Customs ( HMRC ) on the same or next day, including weekends and bank holidays. CHAPS payments usually reach HMRC the same working day if you pay within your bank’s processing times. Bacs payments usually take 3 working days. Check your bank’s transaction limits and processing times before making a payment. Paying from a UK bank account You can pay HMRC by Faster Payments, CHAPS or Bacs, using the following details: sort code - 08 32 20 account number - 12001004 account name - HMRC NIC Receipts Reference number to use If you’re paying from a UK bank account the reference number you need to use depends on whether you: live and work in the UK live abroad live in the UK but are paying for a period when you worked abroad Your payment may be delayed if you use the wrong reference number. HMRC may also send you a reminder to pay. If you live and work in the UK you must use the 18-digit reference number shown on your HMRC payment request when you make a payment. Do not leave any spaces between the digits. If you do not have an 18-digit reference number and you’ve already registered with HMRC , contact the National Insurance helpline . If you either live abroad or live in the UK but are paying for a period when you worked abroad, you need to use a different reference number. Use your National Insurance number followed by ‘IC’, your surname then your initial. If your bank limits you to a certain number of characters, you should use your National Insurance number followed by ‘IC’ and as much of your surname as possible. Examples If your name is Anne Jones and your National Insurance number is QQ123456A, you’d write the reference as QQ123456AICJONESA If your name is John Douglas-Hamilton and your National Insurance number is QQ123456A, you’d write the reference as QQ123456AICDOUGLAS-HAMILTONJ Paying from an overseas bank account You can pay from an overseas account if you live or work abroad temporarily. Use the following details: account number ( IBAN ) - GB49 BARC 2020 4830 9447 93 Business Identifier Code ( BIC ) - BARCGB22 account name - HMRC NIC receipts There’s a different way to pay Class 2 National Insurance contributions if you live or work abroad permanently . Reference number to use Use your National Insurance number followed by ‘IC’, your surname then your initial. If your bank limits you to a certain amount of characters, you should use your National Insurance number followed by ‘IC’ and as much of your surname as possible. Examples If your name is Anne Jones and your National Insurance number is QQ123456A, you’d write the reference as QQ123456AICJONESA If your name is John Douglas-Hamilton and your National Insurance number is QQ123456A, you’d write the reference as QQ123456AICDOUGLAS-HAMILTONJ If you’re an employer paying for an employee living abroad, you should use your 13-character employer number. Banking address HMRC ’s banking address is: Barclays Bank plc 1 Churchill Place London United Kingdom E14 5HP Confirmation of payment You do not need to contact HMRC to check your payment has been received. It will appear on your National Insurance record and your personal tax account . This can take up to 8 weeks.

At your bank or building society

You can pay at a branch by cash or cheque. You’ll need your HM Revenue and Customs ( HMRC ) payslip. You’ll find this on the payment request HMRC sent you. If you pay between Monday and Friday, HMRC will accept your payment on the date you make it, and not the date it reaches HMRC ’s account. Make the cheque payable to ‘HM Revenue and Customs only’. Write your 18-digit reference number on the back of your cheque. You’ll find the reference number on the payslip or the payment request sent to you by HMRC . If you do not have a payment request or reference number, you can get help from the National Insurance helpline . Your payment may be delayed if you use the wrong reference number. HMRC may also send you a reminder to pay. Confirmation of payment You do not need to contact HMRC to check your payment has been received. It will appear on your National Insurance record and your personal tax account . This can take up to 8 weeks.

By cheque through the post

You can pay from a UK bank account by sending a cheque to: HM Revenue and Customs National Insurance Contributions and Employer Office BX5 5BD Allow 3 working days for your payment to reach HMRC . Allow longer if you’re sending the payment from overseas. What to include Make your cheque payable to ‘HM Revenue and Customs only’. You’ll need: the 18-digit reference number shown on your HMRC payment request - write this on the back of the cheque the payslip you were sent at the bottom of your HMRC payment request Your payment may be delayed if you use the wrong reference number. HMRC may also send you a reminder to pay. Do not fold your HMRC payslip or cheque, or fasten them together. If you do not have an 18-digit reference number If you’ve already registered with HMRC , contact the National Insurance helpline . If you do not have an HMRC payslip Include a note with: your name, address and telephone number the 18-digit reference number shown on your payment request your National Insurance number - find your National Insurance number if you’ve lost it how much you’re paying Confirmation of payment If you want a receipt, include a note asking for one. You can also check your National Insurance record and your personal tax account . Allow up to 8 weeks for your payment to appear.

Pay voluntary Class 2 National Insurance contributions if you do not pay through Self Assessment

Overview

You pay Class 2 National Insurance contributions to help qualify for certain benefits like the State Pension if you’re self-employed.

This guide is also available in Welsh (Cymraeg).

Most people pay these contributions as part of their Self Assessment tax bill or their contributions are treated as having been paid.

When you might choose to pay

You might choose to pay voluntary Class 2 National Insurance contributions if you:

do not pay through Self Assessment
want to fill any gaps in your National Insurance record - you can check that you’re eligible for periods when you were self-employed
work or live abroad, or have done in the past

If you usually pay Class 2 contributions as part of your Self Assessment bill but have missed the payment deadline, you’ll need to contact HM Revenue and Customs (HMRC) to get a reference and make your payment.

You may also choose to pay because you are not eligible to be treated as having paid Class 2 contributions. This applies if you’re any of the following:

an examiner, moderator, invigilator or person who sets exam questions
a minister of religion who does not receive a salary or stipend
a person who makes investments - but not as a business and without getting a fee or commission
a landlord and eligible to pay Class 2 contributions

How to make voluntary Class 2 contributions

There are different ways to make voluntary Class 2 contributions depending on whether you:

After you’ve paid

You do not need to contact HMRC to check your payment has been received.

It will appear on your National Insurance record and your personal tax account. This can take up to 8 weeks.

View a printable version of the whole guide

Pay voluntary Class 2 National Insurance contributions if you do not pay through Self Assessment

Overview

When you might choose to pay

How to make voluntary Class 2 contributions

After you’ve paid

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Pay voluntary Class 2 National Insurance contributions if you do not pay through Self Assessment

Overview

When you might choose to pay

How to make voluntary Class 2 contributions

After you’ve paid

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