Class 2 NI for gig workers (2025-26)

What it is

Class 2 National Insurance is the weekly flat-rate contribution for self-employed people. For 2025-26 the rate is £3.50 a week. It is the main way gig workers build qualifying years for the new state pension, which needs 35 qualifying years for a full amount and at least 10 to get anything at all. Class 2 is dealt with through Self Assessment, not through a separate direct debit.

How it applies to gig workers

For 2025-26, if your self-employed profit is £6,845 or more, Class 2 is treated as paid. HMRC credits you with a qualifying year towards the state pension without you physically handing over the weekly amount. If your profit is below £6,845, you get no automatic Class 2, but you can choose to pay voluntary Class 2 at £3.50 a week, roughly £182 for the full year, to lock in that year on your state pension record.

Three scenarios. A Deliveroo rider with £5,000 profit gets no automatic Class 2 and loses the qualifying year unless she ticks the voluntary Class 2 box on her Self Assessment return and pays about £182. An Uber driver with £8,000 profit is over the small profits threshold, so 2025-26 counts as a qualifying year automatically with nothing extra to pay. A full-time multi-platform driver with £30,000 profit also gets Class 2 treated as paid, plus pays Class 4 NI on top.

Class 2 matters even if the amount looks small. Buying a missing year later through Class 3 voluntary contributions costs far more than the £182 Class 2 option while you are still trading. If you also have a PAYE job alongside your gig work, your PAYE Class 1 contributions may already cover the qualifying year, so check your National Insurance record on GOV.UK before paying voluntary Class 2 on top.

What you should do about it

• Estimate your 2025-26 gig profit (income minus allowable expenses) across all platforms combined.
• If under £6,845, decide whether to tick the voluntary Class 2 box on your Self Assessment return.
• Check your current National Insurance record on GOV.UK so you know how many qualifying years you already have.
• If you also have a PAYE job, your payslip Class 1 may already cover the year, so do not pay voluntary Class 2 twice.
• File the Self Assessment return on time, because Class 2 is collected through it.

Last reviewed

19 April 2026

Internal links this page emits (3-5):

• small profits threshold — anchor: "small profits threshold"
• class 4 ni — anchor: "Class 4 NI"
• class 2 voluntary payment — anchor: "Class 2 voluntary payment decision tool"
• self assessment deadlines 2026 — anchor: "Self Assessment deadlines"
• new style esa — anchor: "New Style ESA"

Primary source used:

• Research/S2-tax/2.7-national-insurance-for-gig-workers.md