NIM70050 - Class 2 National Insurance contributions: general information: residency conditions

Regulation 145(1)(d) of the Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)

The residency conditions for Class 2 National Insurance contributions (NICs) are:

• the person is ordinarily resident in the UK; or
• if not ordinarily resident in the UK, that before the period in respect of which any Class 2 NICs are to be paid or treated as paid, the person has been resident in the UK for a period of at least 26 out of the immediately preceding 52 contribution weeks

These rules are subject to:

• European Union legislation;
• Reciprocal Agreements about social security matters between the UK and other countries; and
• Double Contribution Conventions between the UK and other countries

See NIM33000 onwards.