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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 2 National Insurance contributions liability: General exceptions

Regulation 43 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

A self-employed earner is excepted from liability to pay Class 2 National Insurance contributions (NICs) for any contribution week

  • in respect of the whole of which they are in receipt of sickness benefit, invalidity benefit or incapacity benefit;
  • throughout the whole of which they are incapable of work;
  • in respect of which they are in receipt of maternity allowance;
  • throughout the whole of which he or she is undergoing imprisonment or detention in legal custody;
  • in respect of any part of which he or she is in receipt of invalid care allowance;
  • in respect of the whole of which they are a Volunteer Development Worker (See NIM34000).

A self-employed earner may also be excepted from liability to pay Class 2 NICs if he or she has claimed and been granted Small Earnings Exception (‘SEE’ - see NIM21000). A married woman or widow may be excepted if she has a valid election not to pay Class 2 NICs [see NIM30000 et seq. (Married Women) or NIM31000 et seq. (Widows)]