DANSP33800 | Notices of decision: Wording of National Insurance contributions liability decisions: Linking Class 2 National Insurance contributions liability decisions with other types of decisions

DANSP30700 explains the general principles to apply when wording National Insurance contributions (NIC) liability decisions.

NIC liability decisions are often linked with paid decisions. Class 2 NIC liability decisions may also be linked to employment status decisions. A Class 2 NIC liability and paid decision should be considered for inclusion with an employment status decision where

• there is a dispute about a person’s employment status, and

• HMRC consider that the person is a self-employed earner, and

• the person has not paid any NIC.

The example below is a decision which contains a number of linked decisions.

Example

My decision is that:

You were a self-employed earner in respect of your engagement with R Ltd for the period from 4 May 2020 to 31 August 2021.

You are liable to pay Class 2 contributions for the period from 3 May 2020 to 4 September 2021.

The amount you are liable to pay for the period from 3 May 2020 to 4 September 2021 is £213.50.

Commentary on decision

3 May 2020 is the Sunday of the contribution week that includes 4 May 2020, the date when the person’s self-employment started. 4 September 2021 is the Saturday of the contribution week that includes 31 August 2021, the date the person’s self-employment ended.