Decision Makers Guide - DMG38201

Calculation of deduction for notional SS contributions: Introduction


In calculating normal weekly earnings, the decision maker has to make deductions for notional Class 2 SS contributions. A Class 2 contribution is a weekly fixed rate contribution (Appendix 2) payable by self-employed earners. The weekly rate is the same for men and women, although share fishermen pay a higher rate.

Note The decision maker may also have to calculate a Class 4 contribution.





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