4 articles tagged with Class 2 ni.
Share fishermen — paid a share of the catch rather than a wage — are self-employed under a distinct HMRC category with its own National Insurance rate. Full guide to how catch shares are taxed and the special Class 2 treatment for 2026/27.
Class 2 NI is now optional if profits exceed £12,570. At just £3.45/week, here is why many self-employed people should still pay voluntarily to protect State Pension credits and Maternity Allowance.
If your self-employed profits are low, voluntary Class 2 National Insurance can buy a full qualifying year for a fraction of the cost of Class 3. Here is how the maths stacks up in 2026/27.
Sole traders cannot get Statutory Maternity Pay, but Maternity Allowance fills the gap. How the two compare and what Class 2 NI has to do with it.