Class 2 National Insurance Contributions (NICs) are paid by all self-employed taxpayers unless they qualify for the small earnings exemption or other exemptions that remove the necessity to pay. Class 2 NICs are payable at a flat weekly rate.

Since April 2011, payments for Class 2 NICs became due on 31 January and 31 July, the same dates as those of a self-assessment tax bill. The last Class 2 NICs payment request was issued in October 2011 and had to be paid by 31 January 2012. The next payment request will be issued in April 2012 and is due for payment by 31 July 2012.

The self-employed may continue paying monthly by direct debit or six monthly on the actual payment due date if they do not wish to stagger the payments. Class 2 NICs count towards payments such as the basic state pension, the employment and support allowance, maternity allowance and bereavement benefits.