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HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions: general information: definition of a self-employed earner

Section 2(1)(b) of the Social Security Contributions and Benefits Act 1992 & section 2(1)(b) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992

Only self-employed earners can be required to pay Class 2 NICs (if the earner has relevant profits of or above the small profits threshold for the tax year). A self-employed earner is a person who is gainfully employed in the United Kingdom, other than in employed earners employment. If you require guidance about a person’s employment status refer to the Employment Status Manual.

For guidance about persons treated as self-employed earners, see NIM74000.