NIM21040 | Class 2 National Insurance Contributions: Small Earnings Exception: Duration of exception: Start date

Regulation 44 of the Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)

If an application for Small Earnings Exception (SEE) was made at or before the beginning of a tax year, exception was normally being requested - and was effective from - the beginning of that year. A SEE could be back-dated up to 13 weeks before the date of an application but this provision was mainly to cater for those applications which were made after the start of the tax year but which were in respect of the whole of it.

See also NIM21042 about backdating SEE into a previous tax year and NIM21043 concerning SEE for periods in respect of which contributions had already been paid.