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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
, see all updates

Class 2 National Insurance contributions: Small Earnings Exception: Earnings for the purposes of

Regulation 45 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

Earnings are treated as being within the SEE limit for a particular year if -

  • In the previous tax year, they were less than the SEE limit for that tax year and their has been no material change in the applicant’s profitability;
  • They are expected to be less than the current SEE limit in the current tax year

Within this context, “earnings” means the applicant’s net earnings from employment as a self-employed earner.