Section 11 Class 2 contributionsF1

This section applies if an earner is in employment as a self-employed earner in a tax year (the “relevant tax year”).

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“Relevant profits” means profits, from the employment, in respect of which Class 4 contributions are payable under section 15 for the relevant tax year (or would be payable if the amount of the profits were to exceed the amount specified in subsection (3)(a) of that section in excess of which the main Class 4 percentage is payable).

For the purposes of this Act—

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Subsection (5B) applies to an earner who has, for the relevant tax year, relevant profits of, or exceeding, the small profits thresholdF8....

An earner to whom this subsection applies is treated, for relevant purposes, as having actually paid a Class 2 contribution F9... in respect of each week in the relevant tax year that the earner is in the employment.

“For relevant purposes” means for the purposes of provision made by or under an enactment that—

If the earner does not have relevant profits of, or exceeding, the small profits threshold, the earner may pay a Class 2 contribution of F10£3.65 in respect of any week in the relevant tax year that the earner is in the employment.

No Class 2 contributions are to be paid F11or treated as paid under this section in respect of any week in the relevant tax year—

The Treasury may by regulations make provision so that, in relation to an earner, the Class 2 contribution in respect of a week is higher than that specified in F12subsection (6) where—

The Treasury may by regulations—

Regulations under subsection (9)(a) may amend this section.

Regulations under subsection (9)(b) are to be made with the concurrence of the Secretary of State.