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, (* £6,845 for 2025/6) 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 2024/25 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 6
- Tick Box 100
Partnerships
Using SimpleStep:
Full or Short 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.
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