About Class 2 contributions
You pay Class 2 contributions if you're not employed or self-employed.
Contributions are deductions based on your salary that are paid into a Social Security fund.
If you do not pay your contributions it may affect your entitlement to benefits.
Find out more about Social Security contributions.
The table below shows the rates you’ll be charged based on your annual income.
| 12.5% | Up to £60,720 (Standard Earnings Limit) |
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| 2.5% | Between £60,720 and £276,864 (Upper Earnings Limit) |
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| 0% | Over £276,864 (maximum rate of contributions applied)
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Apply to pay your contributions
You must tell us if you need to start paying Class 2 contributions:
- send an email to
sscontributions@gov.je. In your subject title include ‘request for RRC’ and your Social Security number
- attach a copy of your tax assessment from 2 years ago
- if you do not have your tax assessment from 2 years ago,
contact Revenue Jersey to request a copy
Paying your contributions
You must pay your contributions by day 15 of the following month. For example, your contributions for July must be paid by 15 August.
Contact us as soon as possible if you cannot afford to pay your contributions.
Pay your contributions and instalments
Overpayment
If you overpay contributions we’ll automatically send you a refund at the end of the quarter. You may overpay if you:
- have contribution credits
- are employed and pay Class 1 contributions through your employer
- receive Short Term Incapacity Allowance claim (STIA)
- start receiving a pension
Who must pay Class 2 contributions
You pay Class 2 contributions if you’ve been living in Jersey for more than 6 months and you’re:
This means that you're liable to pay contributions but you may be able to get a credit or an exemption for your contributions if you’re:
You must tell us as we do not update your contributions records automatically.
People exempt from paying contributions
Changes in circumstances
Tell us immediately if your circumstances change so we can update your records.
This includes if you:
- stop being self-employed
- start being employed and pay Class 1 contributions
If you do not tell us you may have to pay back contributions or it may affect your entitlement to benefits.
How your rate is calculated
Your Class 2 rate is calculated based on your income from 2 years ago. This means you pay your contributions up front. There'll be no future bill unless you miss a payment.
If you go from paying Class 1 to Class 2 contributions, send us your tax assessment to receive a reduced rate. If we do not hear from you, you’ll pay the default monthly rate which is £1,082.80 in 2023.
If you’re employed and self-employed your rate will be calculated using the Class 2 top-up rate.
If you’re self-employed, you can apply to pay using the Startup Plan.
The amount you pay is recalculated every January based on your latest tax assessment.
If you do not file your tax return your contribution will be set to the maximum rate.
You’ll be notified of your new monthly amount. If you pay by direct debit, the new amount will be taken directly from your account. If you pay in any other way, you’ll be responsible for paying the new amount monthly.
We consider your earned and unearned incomes when we calculate your rate. For example, income from renting a property or investments. Find more details on types of
taxable income.
Your calculation may be slightly different depending on your circumstances. You should contact us for further information and guidance.
Contributions levels you and your employer pay
Class 2 top-up rate
The top-up rate is for those who are employed and self-employed. The amount of Class 2 contributions you need to pay will depend on your earnings from your employer.
We’ll calculate the contributions you need to pay using the default Reduced Rated Contributions (RRC). The contributions paid by your employer will then be deducted from that amount and you’ll need to pay the remaining difference as Class 2 contributions.
If you earn more than £1,080 per month in your employed role your contributions will be fully covered by your employer. You will not have to pay any extra Class 2 contributions.
You’ll need to send us your tax assessment from 2 years ago to receive the top-up rate.
Contact us for more details.
The Startup Plan for self-employed
You can only apply for the Startup Plan is you’re self-employed and if you have:
- opened a business within the last 2 years
- not made a Startup plan application within the last 5 years
- a business licence. If you don't have one, see
starting up a new business
You're allowed 2 full years on the plan. The plan runs from January to December but you can apply to join at any time during the year. If you join part way through the year it will not count towards your 2 full years limit.
You must re-apply each year to join the plan between 16 January and 28 February. If you want to pay by direct debit you must reapply by 10 February.
If you do not join the plan for a second year, your contribution rate for that second year will be based on your most recent tax assessment. Your rate will be calculated using the default Reduced Rate Contributions (RRC).
Apply for the Startup Plan
How the Startup Plan is calculated
Instead of paying your contributions based on your income from 2 years ago, you'll pay a fixed monthly rate based of 12.5% on a base annual income of £20,240.
The monthly rate you pay from January to December 2023 is £210.83.
We’ll recalculate your Startup Plan every year using your total annual income. This is the amount of income you receive between January and December, including:
- earned income from your self-employed role
- earned income from employed roles
- unearned income, if any
A review of your payments and income will take place 2 years after your application. If you earned more than the base income you’ll need to pay more contributions, otherwise you may receive a refund.
Rates and thresholds below are for 2023 and change every year in January.
If your annual income is more than £20,240
You'll have to pay an additional 12.5% of the difference up to the standard earnings limit of £60,720. You'll receive a bill in 2 years' time for you to pay the difference. We strongly advise that you plan for this.
For example, if your income is £2,000 more than £20,240, you'll pay 12.5% of £2,000. You'll be billed for the difference 2 years later when your tax assessment for this period becomes available. Income between £60,720 to £276,864 has a 2.5% rate. For more details see
how your rate is calculated.
If your annual income is between £11,760 and £20,240
You'll receive a refund. This will be sent to you when your tax assessment for this period becomes available. This will not affect your entitlement to benefits.
If your annual income is less than £11,760
You'll be offered a full refund. However, this will affect your benefits. You'll need to repay any sickness benefits claimed during the year.
You can choose not to claim this refund which will maintain your full entitlement to benefits.
Cancellation
You can cancel your Startup Plan at any time by emailing
sscontributions@gov.je.
Once you cancelled your plan you'll:
- remain liable to pay your Class 2 contributions, even if you're going to Class 1 employment
- following a review you remain liable to pay any additional contributions owed for the period where you were paying the Startup Plan rate
- not be eligible to reapply for 5 years
gov.je