Everybody who earns an income in the UK is liable for National Insurance contributions.
These contributions fund valuable benefits including Employment Support Allowance, bereavement benefit, maternity pay and the state pension, so they’re important.
If your taxable income is less than your qualifying care relief amount, then your profits are deemed as NULL from fostering and you do not have to pay National Insurance. However, you may still decide to pay Class 2 National Insurance voluntarily to secure your entitlement to state benefits in case you need to claim them in future – this includes state retirement pension, employment and support allowance and maternity allowance.