51²è¹Ý

Section 2(1)(b) of the Social Security Contributions and 51²è¹Ý Act 1992 (SSCBA)

Section 2(1)(b) of the Social Security Contributions and 51²è¹Ý (Northern Ireland) Act 1992 (SSCBA NI)

Only self-employed earners can pay Class 2 NICs or be treated as having actually paid Class 2 NICs. A self-employed earner is a person who is gainfully employed in the United Kingdom, other than in employed earner's employment. If you require guidance about a person’s employment status refer to the Employment Status Manual.

For guidance about persons treated as self-employed earners, see NIM74000.