NIM21001 - Class 2 National Insurance contributions: Small Earnings Exception: General

Regulation 46 of the Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)

A person whose net earnings from self-employment were, or were treated as being, less than the Small Earnings Exception (SEE) limit fixed for the relevant tax year could claim exception from liability to pay Class 2 National Insurance contributions (NICs). Earnings from employed earner’s employment were not taken into account for the purposes of establishing entitlement to SEE. SEE limits were reviewed annually.

Class 2 NICs could be paid voluntarily for weeks of self-employment covered by SEE (NIM21044).

The grant of SEE did not disqualify a self-employed earner from any credits to which they would otherwise be entitled.