Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions: general information: general exceptions

Regulation 43 of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

A self-employed earner is excepted from paying Class 2 NICs for any contribution week:

  • in respect of the whole of which the earner is in receipt of incapacity benefit
  • in respect of the whole of which the earner is in receipt of Employment & Support Allowance
  • throughout the whole of which the earner is incapable of work
  • in respect of which she is in receipt of maternity allowance
  • throughout the whole of which the earner is undergoing imprisonment or detention in legal custody
  • in respect of any part of which the earner is in receipt of carer’s allowance or an unemployability supplement

 

If a self-employed earner is excepted from paying Class 2 NICs for any contribution week by virtue of the above, they may be entitled to National Insurance credits (Class 1 or Class 3 credits) depending on the type of benefit involved.

The self-employed earner is still entitled to pay voluntary Class 2 NICs subject to statutory time limits. For more information, see NIM72150.