Skip to main content Skip to accessibility
This website is not compatible with your web browser. You should install a newer browser. If you live in Jersey and need help upgrading call the States of Jersey web team on 440099.

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

Self-employed and paying contributions

Paying Class 2 contributions

You're liable to pay Class 2 contributions if you're:

  • a Jersey resident
  • over 18 but below pension age (65+)
  • self-employed
  • not working or earning below the Lower Earnings Limit (LEL) of £848.00
  • living in Jersey for six months or more

How much are Class 2 contributions?

You're liable to pay the maximum rate of £688.14 per month unless you can have your contribution rate reduced.

Contribution l​evels

Paying reduced rate Class 2 contributions if you've recently become self employed

If you expect to earn less than you did when you were employed, you may be eligible to pay a deferred rate of contribution.

How to apply for the deferred rate of contribution

Visit the Contribution and Enforcement Zone, bringing with you your 2013 Income Tax assessment. We will explain to you the terms and conditions that apply if you take the deferred rate.

You'll need to provide your Income Tax assessment for any year in which you pay a deferred rate Your correct contribution rate will then be recalculated using the actual income from that assessment.

You will be contacted directly and any under or over-payment will be addressed.

Income limits for applying for reduced rate Class 2 contributions

In 2015, the annual total income on your 2013 tax assessment must be within the following limits:

​Upper Earnings Limit (UEL)£159,624
​Lower Earnings Limit (LEL)£9,696​

 You won't be entitled to a reduced rate figure if your income is n​ot within these limits.​

Contribution levels

How reduced rate Class 2 contributions are calculated

​We use the figures declared on your 2013 income tax assessment.

We can use an estimated assessment, which will count as a claim.

Expected income cannot be assessed.

If you were in full-time education or training during that year, we can calculate a reduction for you.

Paying Class 2 contributions

We'll send you a Class 2 contributions statement every three months.

If you don’t receive a statement, you must contact us immediately.

How to pay Class 2 contributions​

You can pay by:

  • debit card, either by phone or in person
  • Direct Debit monthly in arrears
    • we will send you a direct debit form to complete
  • BACS payment directly into our bank account (sort code 40-25-34 account number 12155001). We'll also need your social security number or employer code and period
  • cash or cheque made payable to the Social Security Department

If you pay your contributions by Direct Debit, your rate will be calculated from your tax details. We'll let you know if your rate has been amended.

When to pay your contributions

Find out when the statements will go out and when you need to pay by.



Statement to go out by

​Due date

January, February, March​


​Fifth working day of April

​15 April

​April, May, June


​Fifth working day of July

​15 July

​July, August, September


​Fifth working day of October

​15 October

​October, November, December


​Fifth working day of January

​15 January

If you haven't received a Class 2 statement​​

You must contact us if you haven’t received a Class 2 contributions statement. This doesn’t excuse you from paying and isn’t a valid reason for late payment.

Paying contributions if you’re unemployed or non-employed​

If you’re unemployed or non-employed, you must pay your contributions through Class 2 contributions or be covered by contributions credits.

About contributions credits​​​​

Back to top
rating button