Overview

• Letters headed with “payment due” and warnings about a possible reduced state pension have prompted confusion, including from readers who already have enough National Insurance for a full pension.
• Since 6 April 2024, self-employed people with profits above the Small Profits Threshold are treated as having paid Class 2, while those below it can opt to pay voluntarily.
• HMRC says it will keep the wording under review and advises people to consult official NICs guidance on Gov.uk before making any payment.
• The requests are sent by HMRC without checks against Department for Work and Pensions pension records, which can lead to unnecessary prompts for people whose entitlement is already secure.
• The £179.40 figure reflects last year’s £3.45 weekly Class 2 rate, with key thresholds cited as the £12,570 Lower Profits Limit and the £6,845 Small Profits Threshold, and separate guidance notes that some 2024/25 Class 2 bills arose from an HMRC error.