The main reason a person may be excepted from paying Class 2 contributions is that the person’s profits are below the small-profits threshold (£6,475 in 2020-21).

No Class 2 contributions are required for weeks in which the self-employed earner is under 16 or over state pension age.

Automatic exception from Class 2 liability is also granted to a self-employed earner for a week where certain conditions are fulfilled, though he may, if he wishes, pay the contribution, subject to certain restrictions, if he so wishes. Exception is mandatory in respect of a contribution week where the earner is:

in receipt of incapacity benefit;

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