NIM20150 - Class 2 National Insurance contributions liability: Persons treated as self-employed

Section 2(1)(b) and 2(2)(b) of the Social Security Contributions and Benefits Act 1992, and

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

Regulation 2(1) and 2(3) and Part 2 of Schedule 1 to the Social Security (Categorisation of Earners) Regulations 1978 (SI 1978 No. 1689);

Regulation 2(1) and 2(3) and Part 2 of Schedule 1 to the Social Security (Categorisation of Earners) (Northern Ireland) Regulations 1978 (SI 1978 No. 401)

Only self-employed earners can be liable to pay Class 2 National Insurance contributions. NIM20100 sets out what a self-employed earner is. Some persons who are employed under a contract of service are treated as self-employed earners. They include certain examiners, moderators or invigilators of certain qualifications such as diplomas and degrees.