The Social Security (Contributions) Regulations 2001

Exception from liability for Class 2 contributions

43.—(1) Subject to paragraphs (2) and (3), a self-employed earner shall be excepted from liability to pay a Class 2 contribution for any contribution week—

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

(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 invalid care allowance 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 is excepted from liability to pay 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.