NIM20010 - Class 2 Liability: General exceptions

Regulation 43, SS(C)R 2001

A self-employed earner is excepted from liability to pay a Class 2 contribution for any contribution week –

• In respect of the whole of which they are in receipt of sickness benefit, invalidity benefit or incapacity benefit;
• Throughout the whole of which they are incapable of work;
• In respect of which they are in receipt of maternity allowance;
• Throughout the whole of which he or she is undergoing imprisonment or detention in legal custody;
• In respect of any part of which he or she is in receipt of invalid care allowance;
• In respect of the whole of which they are a Volunteer Development Worker (See NIM34000)

A self-employed earner may also be excepted from liability to pay Class 2 NICs if he or she has claimed and been granted small earnings exception (‘SEE’ - see NIM21000). A married woman or widow may be excepted if she has a valid election not to pay Class 2 contributions [see NIM30000 et seq. (Married Women) or NIM31000 et seq. (Widows)]