NIM34045 | Special cases: Volunteer Development Workers: Specific provisions relating to the payment of the special rate of Class 2 NIC: Annual maximum amount of NICs: Modification of the general NICs rules

Regulations 21 and 152(c) Social Security (Contributions) (SSCR) Regulations 2001 (SI 2001 No. 1004)

Regulation 21 provides for a limit on the amount of primary Class 1 NICs and/or Class 2 NICs that a person can pay in a tax year where they have more than one employment. The limit must not exceed 53 times the amount of primary standard rate Class 1 NICs payable on earnings at the upper earnings limit. NIM01009 gives further details.

For a volunteer development worker, though, the annual maximum for any year is reduced by the amount of any Class 2 NICs paid at the special rate in respect of that year.