The Social Security (Contributions) Regulations 2001 No. 1004

PART 9 U.K. SPECIAL CLASSES OF EARNERS

CASE G— U.K. VOLUNTEER DEVELOPMENT WORKERS

Option to pay Class 2 contributions U.K.

151.  Notwithstanding section 11(1) of the Act and regulation 150, a volunteer development worker who by virtue of that regulation is a self-employer earner—

(a) shall be excepted from liability to pay a Class 2 contribution; but

(b) shall be entitled to pay such a contribution if he so wishes at the rate prescribed in regulation 152(b).