NIM35006 - Special Cases: Share fishermen: Class 4 liability

Regulation 125, Social Security  Contributions Regulations 2001 (SI 2001 No. 1004)

Share fishermen may be liable for Class 4 NICs as well as a special rate of Class 2 NICs. For guidance on Class 4 NICs see NIM24000 onwards.

From 6 April 2024

There is no liability to pay Class 2 NICs.