The Social Security (Contributions) Regulations 2001

Exception from F1 ... Class 2 contributions U.K.

43.—(1) Subject to paragraphs (2) and (3), a self-employed earner [F2 shall 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;

[F3 (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

(e) in respect of any part of which the earner is in receipt of [F4 carer’s allowance] [F5 , carer support payment under the Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023] 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 [F6 is 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.

Textual Amendments

F1 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)

F2 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))

F3 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)

F4 Words in reg. 43(1)(e) substituted (with effect in accordance with art. 3(2) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2002 (S.I. 2002/2924), regs. 1, 3(1)

F5 Words in reg. 43(1)(e) inserted (E.W.S.) (19.11.2023) by The Carer’s Assistance (Carer Support Payment) (Scotland) Regulations 2023 (Consequential Amendments) Order 2023 (S.I. 2023/1218), arts. 1(2), 12

F6 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))