NIM74400 - Class 2 National Insurance contributions: special cases: married women with a valid reduced rate election

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

Regulations 127-136 of the Social Security (Contributions) Regulations 2001 (SSCR) (SI 2001/No 1004)

In according with regulation 127(3)(b) of SSCR 2001 married women with a valid reduced rate election are neither liable nor entitled to pay Class 2 NICs.

The position of married women with a valid reduced rate election was unaffected by the Class 2 and Class 4 changes effective from 6 April 2015.

From 6 April 2024 there is no liability to pay Class 2 NICs.

See NIM30000 for more guidance on married women with a valid reduced rate election.