From April 2026, the Lower Earnings Limit (LEL) and the Small Profits Threshold (SPT) will increase by the September 2025 CPI rate of 3.8%. The LEL will be £6,708 per annum (£129 per week) and the SPT will be £7,105 per annum. For those paying voluntarily, the government will also increase Class 2 and Class 3 NICs by 3.8% meaning that the main Class 2 rate will be £3.65 per week, and the Class 3 rate will be £18.40 per week.
Also from 6 April 2026, the government will remove access to voluntary Class 2 NICs for overseas residents.
The government will launch a wider review of voluntary NICs with a call for evidence in the new year.
