National Insurance: Class 2 small profits threshold

The profit level at which a self-employed person is treated as having paid Class 2 without paying anything.

£7,105.00per year

Corroborated Statutory Instrument Great Britain in force since 2026-04-06

Checked against its sources: statute verified 2026-09-21·guidance verified 2026-09-21

Scope: Class 2 contributions have not been payable by earners with profits at or above this threshold since 6 April 2024 — they are treated as paid. Earners with profits BELOW the threshold may still pay Class 2 voluntarily at the weekly rate (National Insurance: Class 2 weekly rate (self-employed)).

Current sources

Source A · LegislationThe Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2026, SI 2026/231 reg 3(a) (amending s.11(4) of the Social Security Contributions and Benefits Act 1992: £6,845 -> £7,105; in force 6 April 2026)

retrieved 2026-07-08

Source B · Official guidancehttps://www.gov.uk/self-employed-national-insurance-rates

retrieved 2026-07-29

History

Value	From	To	Status	Sources
£7,105.00	2026-04-06	—	Corroborated	Legislation: The Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran's Relief) Regulations 2026, SI 2026/231 reg 3(a) (amending s.11(4) of the Social Security Contributions and Benefits Act 1992: £6,845 -> £7,105; in force 6 April 2026) retrieved 2026-07-08 Official guidance: https://www.gov.uk/self-employed-national-insurance-rates retrieved 2026-07-29

Receipt

Everything above is reproducible and independently checkable — no trust in this site required (how verification works).

Figure ID: employment.ni.class2.small_profits_threshold
Name in the API: Class 2 National Insurance: small profits threshold
Record fields (source type · unit · jurisdiction · status): si·GBP/year·GB·corroborated
Record hash (canonical JSON, SHA-256): sha256:afead1c7a1d472368ed0e8f4c3576b8ea5b09a9c9a105ac9994dfa9b13841478
Source snapshots (SHA-256): Legislation: sha256:d410515726d05e01e5f43d7d3e2de01c29d90f13f1d70789ff910df40cd4e776; Official guidance: sha256:a1df49d039b43cc6cabc82ee24bc2d9779d910c3fd7a016999bc70db0550bd96
Listed in the signed manifest: release 3.0.0 manifest · record_hashes["employment.ni.class2.small_profits_threshold"]
Machine-readable record: /v1/figures/employment.ni.class2.small_profits_threshold · current only: /v1/figures/employment.ni.class2.small_profits_threshold/current

Compiler's notes

SI 2026/231 amends s.11 twice; this figure is subsection (4). The GOV.UK employer rates-and-thresholds page carries Class 1 only and does not state this figure, so the self-employed NI rates page is the B source.