NIM20007 - Class 2 Liability: Deferment & the annual maximum

Regulations 21, 90, 95 & 100 SS(C) 2001

Where a person has two occupations concurrently, one as an employed earner and the other self-employed, they are liable for Class 2 NICs in addition to any Class 1 NICs. Where payment of Class 1 and Class 2 NICs together for any year exceeds the annual maximum (see NIM37010), the excess may be refunded. Alternatively, to avoid refund action, liability for Class 2 NICs (and Class 4 NICs – see NIM24000 et seq.) may, upon application by the contributor, be deferred. Deferment Services within NICO handle all work associated with deferment.