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HMRC internal manual

National Insurance Manual

Special cases: Volunteer Development Workers: Entitlement to pay the special rate of Class 2 NIC

Regulation 151 Social Security (Contributions) Regulations 2001

A volunteer development worker who is regarded as self-employed – see NIM34025 – is

  • excepted from liability to pay “standard” Class 2 NICs (see NIM20000 onwards (Class 2 liability) and NIM21000 onwards (small earnings exception); but
  • entitled to pay Class 2 NICs at the special rate if they so wish – see NIM34040.