In 2016 the government announced a change to the calculation of self-employed NI contributions. This change meant that Class 2 NI contributions were going to be scrapped and other arrangements were put into effect, particularly for lower earning self-employed people.

You can find further details of the proposed change here.

The change to Class 2 NI was subsequently postponed and was going to be introduced in the tax year 2018/19.

However, it has now been announced that the scrapping of these NI contributions has been cancelled and the current arrangements will remain in place for the foreseeable future.

The current rates for Self Employed National Insurance contributions are as follows: