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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 2 National Insurance contributions: Small Earnings Exception: General

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

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

Class 2 NICs may be paid voluntarily for weeks of self-employment covered by SEE (See NIM21044). The grant of exception does not disqualify a self-employed earner from any credits to which they would otherwise be entitled.