Regulation 43 Exception from ... Class 2 contributionsF5

United Kingdom

(1)

Subject to paragraphs (2) and (3), a self-employed earner F1shall not be treated under section 11(5B) of the Act as having actually paid a Class 2 contribution for any contribution week—

(a)

in respect of the whole of which the earner is in receipt of incapacity benefit;

F2(ab)

in respect of the whole of which the earner is in receipt of employment and support allowance;

(b)

throughout the whole of which the earner is incapable of work;

(c)

in respect of which the earner is in receipt of maternity allowance;

(d)

throughout the whole of which he is undergoing imprisonment or detention in legal custody; or

F3(e)

in respect of any part of which the earner is in receipt of carer’s allowance, the carer support payment component of carer support given in accordance with the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations or an unemployability supplement.

(2)

For the purposes of paragraph (1), in computing the period of a contribution week—

(a)

subject to sub-paragraph (b), Sunday shall be disregarded;

(b)

in the case of a self-employed earner who objects on religious grounds to working on a specific day in each contribution week other than Sunday, and does not object to working on Sunday, that specific day shall be disregarded instead of Sunday.

(3)

If a self-employed earner F4is not treated as having actually paid a Class 2 contribution for any contribution week by virtue of paragraph (1), he shall be entitled, subject to Part 6, to pay a contribution for that week if he so wishes.

Annotations

Textual amendments

F1: Words in reg. 43(1) 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(3)(a) (with reg. 1(4))
F2: Reg. 43(1)(ab) inserted (6.4.2015) by The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 4(3)
F3: Reg. 43(1)(e) substituted (15.3.2026) by The Social Security (Scotland) Act 2018 (Carer’s Assistance) (Consequential Modifications) Order 2026 (S.I. 2026/246), arts. 1(2), 56
F4: Words in reg. 43(3) 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(3)(b) (with reg. 1(4))
F5: Words in reg. 43 heading omitted (6.4.2015) by virtue of The Social Security (Miscellaneous Amendments No. 2) Regulations 2015 (S.I. 2015/478), regs. 1(4), 4(2)

Notes on the whole SI

Textual amendments

F1: See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).
F2: See section 176(2)(b) of the Act.