, to work out the amount of notional SS contributions the
decision maker should decide the amount of chargeable income. If
that amount is more than the SEE limit, the decision maker should
1) decide the number of weeks in the assessment period when a
person is liable to pay a contribution
Note A self-employed earner is liable to pay a Class 2 contribution for each contribution week. A contribution week is a period of seven days starting with midnight between Saturday and Sunday. For DPTC, a person is liable to pay a contribution if any day from Monday to Saturday falls at the start or end of the assessment period. The period from that day up to Saturday should be counted as a week of liability even if it is not a complete contribution week. People are not liable to pay a contribution on any day in the period Monday to Saturday if they object to working on that day on grounds of religion.
2) deduct from the figure at
1. the number of weeks which are disregarded from the
assessment period
3) multiply the number of weeks by the weekly rate of Class 2
contributions applicable at the date of application Appendix 2)
The assessment period is from 1.1.98 to 30.6.98. There are 27 weeks in the assessment period when there is liability for Class 2 contributions. The period 1.1.97 to 4.1.97 at the start of the assessment period and the period 30.6.97 at the end of the assessment period are counted as weeks of liability.
