NIM20775 - Class 2 National Insurance contributions liability: General exceptions
Regulation 43 of the Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)
A self-employed earner was excepted from liability to pay Class 2 National Insurance contributions (NICs) 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 have been excepted from liability to pay Class 2 NICs if he or she had claimed and been granted Small Earnings Exception (‘SEE’ - see NIM21000). A married woman or widow may have been excepted if she had a valid election not to pay Class 2 NICs, see NIM30000 Married Women or NIM31000 Widows