NIM21041 - Class 2 National Insurance Contributions: Small Earnings Exception: Duration of exception: End date

Regulation 44 of the Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)

Exception was normally granted for 3 years unless a shorter period was warranted, for example, because the person’s earnings were expected to rise. However, if an applicant was newly self-employed, exception was granted either -

• Up to the end of the contribution year in which the application was made; or
• To the end of the contribution year if the application was made within 3 months of the end of the contribution year