Demands will sometimes be received for contributions in respect of earlier years, where a contributor has failed to register to pay contributions when liability first arose. Because National Insurance law is subject to the Limitation Act 1980, liabilities may be enforced for up to six years only (20 in Scotland), although demands may nevertheless be issued for longer periods. The rates for potentially in-date years in all three categories of Class 2 contribution are as follows:

Rates of Class 2

Ordinary rate

Share fishermen

Volunteer development workers (VDW)

SEE limit

SPT limit

Year   

£

£

£

£

£

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.