NIM21043 - Class 2 National Insurance Contributions: Small Earnings Exception: Duration of exception: Contributions already paid

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

Exception was not normally granted for a period in respect of which Class 2 contributions had already been paid (But see NIM22000 covering “SEE Refunds”). However, if exception was granted to someone paying contributions by Direct Debit, it was normally applied from the Sunday after the date of application and a refund was made in respect of contributions paid after this date.