Class 2 National Insurance is one of two types of National Insurance (NI) that you pay if you’re self-employed. You pay National Insurance so that you’re entitled to certain government-provided benefits, like the State Pension.
The second type that you pay is Class 4. With both, the type that you pay is determined by how much you earn. You start paying Class 2 NI once you earn over £6,725 a year from self-employment.
From the 2024/25 tax year, self-employed people no longer need to make Class 2 contributions as they’re being scrapped. You can still make them voluntarily if you’re under the threshold and want to qualify for benefits, but it’s no longer a requirement.