NIM21027 | Class 2 National Insurance Contributions: Small Earnings Exception: Special Groups: New Deal 50 plus payments

Regulation 45(2)(b) of the Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004) (SSCR 2001)

Under the provisions of regulation 45(2)(b) of SSCR 2001, payments from the New Deal 50 plus Scheme were excluded from the computation of earnings for the purposes of Small Earnings Exception.