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HMRC internal manual

National Insurance Manual

Class 4 NICs: Structure from 6 April 2003: Effect of changes on Class 2 NICs


Although the National Insurance Contributions Act 2002 made changes to the structure of Class 4 NICs from 6 April 2003, no changes were made to the structure of Class 2 NICs.

Class 2 NICs remain payable by every self-employed earner who has attained the age of 16 but has not reached State Pension Age and who satisfies prescribed conditions of residenceand presence in Great Britain and who is not otherwise exempt from payment.

Full guidance on liability to pay Class 2 NICs is provided at NIM20001 onwards.