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HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions liability: Deferment and the annual maximum

Regulations 21, 90, 95 & 100 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

Where a person has two occupations concurrently, one as an employed earner and the other self-employed, they are liable for Class 2 NICs, and possibly Class 4 NICs, in addition to any Class 1 NICs. Where payment of Class 1 and Class 2 NICs together for any year exceeds the annual maximum (see NIM37010), the excess may be refunded. Alternatively, to avoid refund action, liability for Class 2 NICs (and Class 4 NICs - see NIM24000 ) may, upon application by the contributor, be deferred. Deferment Services within HMRC’s National Insurance Contributions and Employer Office handle all work associated with deferment.