NIM34045 - Special cases: Volunteer Development Workers: Specific provisions relating to the payment of the special rate of Class 2 NIC: Annual maximum amount of NICs: Modification of the general NICs rules
Regulation 152(c) Social Security (Contributions) Regulations 2001
Regulation 21 Social Security (Contributions) Regulations 2001
Regulation 21 provides for a limit on the amount of primary Class 1 NICs and/or Class 2NICs that a person can pay in a tax year where they have more than one employment. Thelimit must not exceed 53 times the amount of primary standard rate Class 1 NICs payable onearnings at the upper earnings limit. NIM01009 givesfurther details.
For a volunteer development worker, though, the annual maximum for any year is reduced bythe amount of any Class 2 NICs paid at the special rate in respect of that year.