NIM70100 - Class 2 National Insurance contributions: general information: definition of a self-employed earner

Section 2(1)(b) of the Social Security Contributions and Benefits Act 1992 (SSCBA)

Section 2(1)(b) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (SSCBA NI)

Only self-employed earners can pay Class 2 NICs or be treated as having actually paid Class 2 NICs. A self-employed earner is a person who is gainfully employed in the United Kingdom, other than in employed earner's employment. If you require guidance about a person’s employment status refer to the Employment Status Manual.

For guidance about persons treated as self-employed earners, see NIM74000.