{
  "url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-148C",
  "json_url": "https://openlegislation.uk/social-security-contributions-regulations-2001/regulation-148C.json",
  "legislation": "uksi/2001/1004",
  "legislation_title": "The Social Security (Contributions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-regulations-2001",
  "path": "regulation/148C",
  "kind": "regulation",
  "number": "148C",
  "heading": null,
  "text": "(1) This regulation applies in relation to a person (P)—\n(a) who is ... entitled under section 11(6) of the Act, to pay one or more Class 2 contributions or is treated, as a result of section 11(5B) of the Act, as having actually paid one or more Class 2 contributions, in respect of a contribution week in a relevant tax year;\n(b) who does not carry on a trade, profession or vocation the profits of which (if any) would be chargeable to income tax under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005 for the relevant tax year; and\n(c) in respect of whom regulation 148B applies in relation to the relevant tax year.\n(2) Section 11(5) of the Act (Class 2 contributions payable in the same manner as Class 4 contributions) does not apply in relation to the Class 2 contributions (if it would otherwise do so).\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) If P is entitled to pay a Class 2 contribution under section 11(6) of the Act, P may—\n(a) make a return in such form as may be approved by HMRC; and\n(b) pay the contribution.\n(5A) If P is treated (as a result of section 11(5B) of the Act) as having actually paid a Class 2 contribution, P must, no later than 31st January next following the end of the relevant tax year, make a return in such form as may be approved by HMRC.\n(6) P must keep such records as may be necessary for the purposes of calculating P’s—\n(a) relevant profits from the employment for the purposes of section 11(5B) of the Act; and\n(b) ... entitlement to pay a Class 2 contribution, or entitlement to be treated as having actually paid such a contribution,\nfor the relevant tax year and preserve such records until the sixth anniversary of the 31st January next following the end of the relevant tax year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 148C inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 18"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 148C(1)(a) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(8)(a) (with reg. 1(4))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 148C(1)(a) inserted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 10(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 148C(3) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(8)(b) (with reg. 1(4))"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Reg. 148C(4) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(8)(c) (with reg. 1(4))"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 148C(5A) inserted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 10(3)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 148C(6)(a) substituted (6.4.2024) by The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(8)(d)(i) (with reg. 1(4))"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in reg. 148C(6)(b) omitted (6.4.2024) by virtue of The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024 (S.I. 2024/377), regs. 1(1), 6(8)(d)(ii) (with reg. 1(4))"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in reg. 148C(6)(b) inserted (14.12.2022 with effect from 6.4.2022) by The Social Security (Class 2 National Insurance Contributions Increase of Threshold) Regulations 2022 (S.I. 2022/1329), regs. 1, 10(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1004/regulation/148C",
    "retrieved_at": "2026-10-29T07:54:35.441483+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}