NIM22001 - Class 2 National Insurance Contributions: Small Earnings Exception refunds: General

Regulation 47 of the Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)

A refund of Class 2 National Insurance contributions (NICs) could be made where it was shown that during the period in question the contributor’s net earnings from self-employment were below the Small Earnings Exception (SEE) limit for that period. It should be noted, however, that when Class 2 NICs were refunded in this way, SEE had not been granted retrospectively but the contributor had been excepted from liability. The term “SEE Refund” was, however, used administratively.