NIM20200 - Class 2 National Insurance contributions liability: Contribution week
Regulations 1(2) and 155 of the Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)
Where a person is liable to pay Class 2 National Insurance contributions (NICs), Class 2 NICs are due for each contribution week or part of a week that a person was self-employed. So, where a person was self-employed and liable to pay Class 2 NICs for part or all of one day in a week, liability arises for one week’s NICs due at the weekly flat rate.
A ‘contribution weekâ€� is defined as a period of seven days beginning with midnight between Saturday and Sunday. »Ê¹ÚÌåÓýapp first day of the contribution week is Sunday and Saturday is the last. »Ê¹ÚÌåÓýapp first week of the contribution year starts on the first Sunday after 5 April.