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HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions: Small Earnings Exception: Duration of exception: End date

Regulation 44 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

Exception is normally granted for 3 years unless a shorter period is warranted, for example, because the person’s earnings are expected to rise. However, if an applicant is newly self-employed, exception is granted either -

  • Up to the end of the contribution year in which the application was made; or
  • To the end of the contribution year if the application was made within 3 months of the end of the contribution year