Part I

Contributions

Class 2 contributions

Liability for Class 2 contributions
11
1
Every self-employed earner who is over the age of 16 shall be liable to pay Class 2 contributions at the rate of £5.35 a week, subject to the provisions of this section and sections 12 and 19(4)(b) below.
2
No Class 2 contributions shall be payable by an earner in respect of any period after he attains pensionable age.
3
Regulations may make provision so that an earner is liable for a weekly rate of Class 2 contributions higher than that specified in subsection (1) above where—
a
in respect of any employment of his, he is treated by regulations under section 2(2)(b) above as being a self-employed earner; and
b
in any period or periods he has earnings from that employment and—
i
those earnings are such that (disregarding their amount) he would be liable for Class 1 contributions in respect of them if he were not so treated in respect of the employment, and
ii
no Class 4 contribution is payable in respect of the earnings by virtue of regulations under section 18(1) below.
4
Regulations may provide for an earner otherwise liable for Class 2 contributions in respect of employment as a self-employed earner to be excepted from the liability in respect of any period in which his earnings from such employment are, or are treated by regulations as being, less than £3,030 a tax year.
5
Regulations made for the purposes of subsection (4) above shall not except a person from liability to pay contributions otherwise than on his own application, but may provide for so excepting a person with effect from any date not earlier than 13 weeks before the date on which his application was made.