The NIC legislation treats partnerships differently from other self-employed businesses.
Natural persons acting as genuine partners are self-employed earners, liable to pay contributions as such. The Limited Liability Partnerships Act 2000, s. 13 inserted s. 15(3A) into SSCBA to this effect in relation to LLP members. Limited companies that are partners can only be liable as employers, if the companies themselves have employees, but they cannot be liable as self-employed earners within Class 2 or Class 4.
(1)Class 2 contributions will be due from each individual who is a partner, unless he is given small earnings exception or is otherwise excepted.