How to pay self-employed Class 2 National Insurance
This guide explains the available options for making self-employed Class 2 National Insurance payments.
HM Revenue & Customs (HMRC) recommends that you make all of your self-employed Class 2 National Insurance payments electronically. Paying electronically:
- is safe and secure
- gives you better control over your money
- provides certainty about when your payment will reach HMRC
- avoids postal delays
- may lower your bank charges
- lets you pay at a time convenient to you if you use Internet or telephone banking
On this page:
- Update: changes to HMRC bank accounts from 20 April 2009
- Self-employed Class 2 National Insurance payment deadlines
- Paying by Direct Debit
- Paying by Internet or telephone banking
- Paying by CHAPS transfer
- Paying by Bank Giro
- Paying at the Post Office
- Paying by post
- Paying from an overseas bank account
- Correspondence or receipt requests
- What to do if you don’t have a payslip
- Information about the Faster Payment service
- More useful links
Update: changes to HMRC bank accounts from 20 April 2009
HMRC bank account details changed from 20 April 2009. If you make payments by Internet, telephone banking or CHAPS transfer the new account details are included below. Please note these for future reference.
HMRC is now using two banks - Citi for Internet and telephone banking and Royal Bank of Scotland Group for Bank Giro credits.
If you experience problems using the new account details
HMRC is aware that some customers are experiencing problems making payments from their banks to the new HMRC bank accounts. We are working to resolve this with the banks involved as quickly as possible. If this affects you, you can continue to use the old HMRC account details to make your payments. We apologise for any inconvenience this may have caused you.
Self-employed Class 2 National Insurance payment deadlines
If you’re self-employed you can pay your Class 2 National Insurance either monthly by Direct Debit or by quarterly bill. You can also make one-off payments for any arrears you may owe.
See the section below on Paying by Direct Debit for a table of monthly payment dates and rates.
Quarterly bills are issued in arrears in July, October, January and April. They must be paid within 28 days of the bill date in order to avoid incurring penalties for late payment.
More about tax for the self-employed
Paying self-employed Class 2 National Insurance by Direct Debit
Direct Debit is an easy and secure way of paying your self-employed Class 2 National Insurance. Payment is made automatically from your bank or building society each month in arrears.
The collection dates and amounts for 2009-10 are set out in the table below.
| Date of payment | Amount |
|---|---|
| 08/05/2009 | £9.60 |
| 12/06/2009 | £12.00 |
| 17/07/2009 | £9.60 |
| 14/08/2009 | £12.00 |
| 11/09/2009 | £9.60 |
| 09/10/2009 | £9.60 |
| 13/11/2009 | £12.00 |
| 11/12/2009 | £9.60 |
| 08/01/2010 | £9.60 |
| 12/02/2010 | £12.00 |
| 12/03/2010 | £9.60 |
| 09/04/2010 | £9.60 |
| Total £124.80 |
You can download a Direct Debit form using the link below.
Download a Direct Debit mandate form (PDF 217K)
Contacting HMRC for Direct Debit help
If you would like more information and advice about paying by Direct Debit you can call HMRC’s National Insurance Self-Employed Helpline on Tel 0845 915 4655 (lines are open 8.00 am to 5.00 pm, Monday to Friday).
Paying self-employed Class 2 National Insurance by Internet or telephone banking
You can use your bank or building society services to pay by Internet or telephone banking. If you don't have access to Internet or telephone banking but wish to make a transfer by other means, your bank may accept telephone, fax or written instructions.
If you pay using any of these methods, your bank will transfer your money direct to HMRC’s bank account.
To make a payment you will need the account details given below and your self-employed Class 2 National Insurance reference.
It normally takes three bank working days for payment to reach HMRC. Bank working days are Monday to Friday excluding bank holidays. Some bank and building societies can take longer. You should check with your bank or building society to see how long they take to transfer payment and what their cut off time is for initiating payment. If they take longer then you will need to initiate your payment earlier.
Providing HMRC bank account details
You will need to provide your bank or building society with HMRC’s bank account details. If your payment is made with the wrong sort code or account number there may be a delay before your account is credited or your payment may not be received at all.
| Sort code | Account number | Account name |
|---|---|---|
| 08 32 20 | 12001004 | HMRC NICO |
Bank account changes from 20 April 2009
The account details above were updated on 20 April 2009. Please note these for future reference. You should also arrange to update any templates or transactions that you have stored for online banking purposes.
If you experience problems using the new account details
HMRC is aware that some customers are experiencing problems making payments from their banks to the new HMRC bank accounts. We are working to resolve this with the banks involved as quickly as possible. If this affects you, you can continue to use the old HMRC account details to make your payments. We apologise for any inconvenience this may have caused you.
Your self-employed Class 2 National Insurance reference number
When making your payment you will need your reference number. This is shown on the letter HMRC sends you. The reference number is made up of 18 digits - for example 1100362020162306149 (the last character can be an ‘X’). It is important that you show the reference with no gaps between the characters otherwise it could lead to delays in updating your account.
You can check the number using HMRC’s online checker tool below.
Check your Class 2 National Insurance reference using HMRC’s reference checker
Paying self-employed Class 2 National Insurance by CHAPS transfer
Most self-employed Class 2 National Insurance payments will be paid by Direct Debit on a regular basis, but you may wish to make one-off payments for any arrears you may owe by this method.
The CHAPS system enables you to tell your bank to make an immediate payment that will reach HMRC on the same day provided you initiate payment within the time specified by your bank (usually between 9.00 am and 3.00 pm).
CHAPS payments are more expensive than other payment methods, but can be of benefit if making very large payments.
Providing HMRC bank account details
You will need to provide your bank or building society with HMRC’s bank account details. If your payment is made with the wrong sort code or account number there may be a delay before your account is credited or your payment may not be received at all.
| Sort code | Account number | Account name |
|---|---|---|
| 08 32 20 | 12001004 | HMRC NICO |
Bank account changes from 20 April 2009
The account details above were updated on 20 April 2009. Please note these for future reference. You should also arrange to update any templates or transactions that you have stored for online banking purposes.
If you experience problems using the new account details
HMRC is aware that some customers are experiencing problems making payments from their banks to the new HMRC bank accounts. We are working to resolve this with the banks involved as quickly as possible. If this affects you, you can continue to use the old HMRC account details to make your payments. We apologise for any inconvenience this may have caused you.
Your self-employed Class 2 National Insurance reference number
When making your payment you will need your reference number. This is shown on the letter HMRC sends you. The reference number is made up of 18 digits - for example 110362020162306149 (the last character can be an ‘X’). It is important that you show the reference with no gaps between the characters otherwise it could lead to delays in updating your account.
You can check the number using HMRC’s online checker tool below.
Check your Class 2 National Insurance reference using HMRC’s reference checker
Paying self-employed Class 2 National Insurance by Bank Giro
If your bank or building society offers the Bank Giro service you can make a payment at your own bank branch by cheque or cash. HMRC treats any payment made by Bank Giro as electronic.
If paying this way please:
- take your payslip to your own bank branch (other banks may refuse to accept it or may charge you for this service)
- make cheques payable to ‘HM Revenue & Customs only’ followed by your self-employed Class 2 National Insurance reference number
HMRC is in the process of changing its bank account details and will be amending payslips to reflect these. However, arrangements are in place to continue to receive payments made using the old bank account details and payslips for the time being.
To allow for possible delays in bank processing (for which HMRC is not responsible) please allow at least three bank working days for your payment to reach them. Bank working days are Monday to Friday excluding bank holidays.
Paying self-employed Class 2 National Insurance at the Post Office
You can make a payment at the Post Office by cheque, cash or debit card without charge. HMRC treats any payment made at the Post Office as electronic.
If paying this way please:
- take your payslip with you (otherwise you will be charged for using this service)
- make cheques payable to ‘Post Office Ltd’
HMRC is in the process of changing its bank account details and will be amending payslips to reflect these. However, arrangements are in place to continue to receive payments made using the old bank account details and payslips for the time being.
To allow for possible delays in bank processing (for which HMRC is not responsible) please allow at least three bank working days for your payment to reach them. Bank working days are Monday to Friday excluding bank holidays.
Paying self-employed Class 2 National Insurance by post
HMRC highly recommends that you make your payments electronically using one of the methods described elsewhere in this guide. Electronic payments are generally more efficient and secure, provided you use an accurate reference number.
However if paying by post please:
- detach the payslip and send it with your cheque to HMRC’s National Insurance Contributions Office using the pre-addressed envelope sent to you or the address below
- do not fold the payslip or cheque and do not fasten them with paper clips or staples or in any other manner
- make your cheque payable to ‘HM Revenue & Customs only’ and write your payslip reference after ‘HM Revenue & Customs only’ followed by your self-employed Class 2 National Insurance reference number
To allow for possible postal delays (for which HMRC is not responsible) please allow at least three working days for your payment to reach them.
Where to send your payment
HM Revenue & Customs
National Insurance Contributions Office
Benton Park View
Newcastle upon Tyne
NE98 1ZZ
Postdated cheques
HMRC will only accept a postdated cheque up to three months before payment is due unless you have a prior arrangement with the HMRC office dealing with your contributions.
Because of the highly automated operations used for processing postal payments HMRC can only identify a postdated cheque if there is a letter with it.
If you don’t send a covering letter HMRC won’t recognise that the cheque is postdated and will present it straight away.
Paying self-employed Class 2 National Insurance from an overseas bank account
You can pay your self-employed Class 2 National Insurance electronically from a bank account outside of the UK.
Providing HMRC bank account details
You’ll need to give your bank or building society HMRC’s bank account details. You should check with your bank or building society to see how long it takes to transfer a payment.
The account name you should use is ‘OPG’ for all currencies except the euro when you must use ‘OPG Euro’.
| Currency | International Bank Account Number (IBAN) | SWIFT Bank Identifier Code (BIC) |
|---|---|---|
| Sterling | GB82NWBK60104341414985 |
NWBKGB2LXXX |
| Euro | GB43NWBK60720608304793 | NWBKGB2LXXX |
| Other foreign currency | GB82NWBK60104341414985 | NWBKGB2LXXX |
Note: Where an IBAN is shown you must give this number as well as the SWIFT BIC.
If your payment is made using the wrong bank account details there may be a delay before your account is credited or your payment may not be received at all.
Your self-employed Class 2 National Insurance reference number
When making your payment you will need your reference number. This is shown on the letter HMRC sends you. The reference number is made up of 18 digits - for example 110362020162306149 (the last character can be an ‘X’).
It is important that you show the reference with no gaps between the characters otherwise it could lead to delays in updating your account.
You can check the number using HMRC’s online checker tool below.
Check your Class 2 National Insurance reference using HMRC’s reference checker
Self-employed Class 2 National Insurance correspondence or receipt requests
In order to minimise costs to all taxpayers HMRC does not automatically issue receipts for payments.
If you have made your payment electronically using one of the methods described elsewhere in this guide you can confirm from your own bank or building society statement that payment has cleared your account.
However, if you are paying HMRC by post and you need to ask for a receipt, include a separate letter with your payment. HMRC cannot identify any instructions written on payslips as they are processed automatically
HMRC’s address
HM Revenue & Customs
National Insurance Contributions Office
Benton Park View
Newcastle upon Tyne
NE98 1ZZ
What to do if you don’t have a payslip
If you make your Class 2 National Insurance payments electronically you will not need a payslip. HMRC recommends that you make your payments electronically using one of the methods described elsewhere in this guide. Electronic payments are generally more efficient and secure, provided you give HMRC an accurate reference number.
However, if you are paying by post and you don’t have a payslip you should tell HMRC:
- your name
- your address
- your telephone number
- your self-employed Class 2 National Insurance reference
- the period (eg month, year or accounting period) for which you are paying
- the amount of tax you are paying
You should use the contact details described in the Paying self-employed Class 2 National Insurance by post section of this guide.
Information about the Faster Payment service
HMRC is currently unable to receive or make payments using the Faster Payment service, which is offered by some banks.
For a bank’s customer to make a Faster Payment, both its bank and the payee’s bank must be members of the Faster Payment Scheme. The Bank of England, which is currently HMRC’s banking supplier, made a decision some time ago to withdraw from the provision of retail banking services to its customers (one of which is HMRC) and has not joined the Faster Payments Scheme.
HMRC is in the process of moving its business to a new banking supplier. Following this migration the opportunity for using the Faster Payments service will be reviewed.
More useful links
Download more information about making voluntary National Insurance contributions (PDF 130K)
Find out what you can do if you have a problem making a payment
