Self Employed short 40 - Help About: Important Note
If you are exempt from paying Class 4 National Insurance contributions (NICs) select 'Yes', otherwise, select 'No'.
Specific exemptions:
- State Pension age
You are exempt from paying Class 4 NICs if on 6 April 2020 you were at or over State Pension age, including if you reach state pension age on 6 April 2020
- Under 16
You are exempt from paying Class 4 NICs if on 6 April 2020 you were under 16
- Diver or diving supervisor
You are exempt from paying Class 4 NICs on earnings from employment from operations as a diver or diving supervisor in the UK or a designated area which are concerned with the exploration or exploitation of the seabed, subsoil and their natural resources.
'Designated area' means any area designated under S1(7) Continental Shelf Act 1964 and includes, for example, the UK sector in the North Sea
If you are still unsure whether you are exempt or not, contact HMRC.