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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Class 2 National Insurance contributions: Small Earnings Exception: Special Groups: Members of religious orders

Members of religious orders who are self-employed will be eligible to claim exception on the ground of small earnings. They normally take vows of poverty and live as a community and their “earnings” would consist of the value of their maintenance. It can be taken in such cases that this is less than the SEE limit.