Special cases: Volunteer Development Workers: What is a volunteer development worker?
Regulation 149 Social Security (Contributions) Regulations 2001
A volunteer development worker is a person whom the Inland Revenue has agreed that theymay pay the special rate of Class 2 NIC because they are:
- ordinarily resident in Great Britain or Northern Ireland; and
- employed outside of the United Kingdom; and
- working for an organisation approved by the Inland Revenue; and
- working in a country which the Inland Revenue recognises as a developing country.
For details of
- the meaning of ordinarily resident, see NIM33031, NIM33032 and NIM34010
- approved organisations, see NIM34015
- recognised developing countries, see NIM34020
- the special rate of Class 2 NIC, see NIM34040.