Class 4 liability of earners treated as self-employed earners who would otherwise be employed earnersU.K.
103.—(1) Subject to regulation 108, where—
(a)an earner, in respect of any one or more employments of his, is treated by regulations under section 2(2)(b) of the Act (treatment of a person in employment of any prescribed description as falling in one or other of the categories of earner) as being self-employed;
(b)in any year he has earnings from any such employment (one or more) which fall within section 11(3) of the Act (higher weekly rate of Class 2 contributions), but is not liable for a higher weekly rate of Class 2 contributions by virtue of regulations under that section;
(c)those earnings are chargeable to income tax [F1as general earnings]; and
(d)the total of those earnings exceeds the sum specified in section 18(1)(c) of the Act,
paragraph (2) applies.
(2) If this paragraph applies, the earner shall be liable, in respect of the earnings mentioned in paragraph (1), to pay a Class 4 contribution (referred to in this Part as a “special Class 4 contribution”) [F2of an amount equal to the aggregate of—
(a)the main Class 4 percentage of so much of the total of those earnings as exceeds the lower, but does not exceed the higher, of the money sums, and
(b)the additional Class 4 percentage of so much of the total of those earnings as exceeds the higher of the money sums,
for the time being specified in section 18(1A).]
Textual Amendments
F1Words in reg. 103(1)(c) substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 24
F2Words in reg. 103(2) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The Social Security (Contributions) (Amendment) Regulations 2003 (S.I. 2003/193), regs. 1(1), 15