Section 2(1)(b) SSCBA 1992

A self-employed earner is defined at section 2(1)(b) of the Social Security Contributions and Benefits Act 1992 as: ‘"self-employed earner’ means a person who is gainfully employed in Great Britain otherwise than in employed earners employment (whether or not he is also employed in such employment)."

A person who is liable to Income Tax on the profits of a trade, profession, or vocation will generally also be a self-employed earner for National Insurance Contributions (NICs) purposes. As a self-employed earner, they will be liable to pay Class 2 NICs.

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.