NIM21027 - Class 2 Liability: Small Earnings Exception: Special Groups: New Deal 50plus payments

Regulation 45(2)(b), SS(C)R 2001

Under the provisions of regulation 45(2)(b) of the Social Security (Contributions) Regulations 2001, payments emanating from the New Deal 50plus Scheme are excluded from the computation of earnings for the purposes of Small Earnings Exception.