NIM34030 | Special cases: Volunteer Development Workers: Entitlement to pay the special rate of Class 2 NIC

Regulation 151 Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)

A volunteer development worker who is regarded as self-employed – see NIM34025 – is not liable to pay Class 2 National Insuance contributions (NICs) but is entitled to pay Class 2 NICs at the special rate if they so wish – see NIM34040.