NIM74001 - Class 2 National Insurance contributions: special cases: background

Section 11(6) of the Social Security Contributions and Benefits Act (SSCBA) 1992

There are certain types of self-employed earner who do not have profits chargeable to income tax under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005, and who are not therefore required to pay Class 4 NICs under section 15 of SSCBA 1992.

Such people are self-employed by virtue of the NICs definition of self-employed (which is wider than that for income tax and Class 4 NICs) – see NIM70100.

Under section 11(6) of the SSCBA 1992 certain categories of self-employed earners will be entitled to pay Class 2 NICs voluntarily

These self-employed earners are not required by law to file a Self Assessment tax return.