E8.714 Class 2 contributions—international aspects
General rule for liability to pay Class 2 contributions
A self-employed individual must pay Class 2 contributions for any week if1:
- Ìý
•ÌýÌýÌýÌý the individual is ordinarily resident in the UK, or
- Ìý
•ÌýÌýÌýÌý the individual has been resident in the UK for at least 26 out of the immediately-preceding 52 weeks
The meaning of 'resident' and 'ordinarily resident' is not defined in the national insurance legislation, therefore these terms take their normal meanings. See E8.707.
For a discussion of Class 2 contributions, see E8.301.
Overriding the general rule
This general rule is overridden, where appropriate, when the individual works in the European Union (EU), the European Economic Area (EEA) or in a country with which the
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