Self-employed and paying contributions

​​​Who must pay 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 £884.00
• living in Jersey for six months or more
• ​working less than eight hours per week

How much are Class 2 contributions?

The amount you pay is worked out from your income two years previously.

Contribution l​evels

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

If you are recently self-employed, you have an option to pay a deferred rate. For 2017, the rate is £174.17 per month.

How to apply for the deferred rate of contribution

Visit the Contribution and Enforcement Zone, bringing with you your 2015 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 2017, the annual total income on your 2015 tax assessment must be within the following limits:

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

How reduced rate Class 2 contributions are calculated

​We use the figures declared on your 2015 income tax assessment.

We will only access the information that we need to assess your contributions. If you're not required to pay Class 2 contributions, then your income information will not be shared. 

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

Pay your contributions or instalments online​​

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.

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​​​​