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Paying deferred rate Class 2 contributions if you’re setting up a business

What are deferred rate Class 2 contributions?

If you’ve recently become self-employed and have set up a business, you can apply for deferred rate Class 2 contributions. This means you can pay a lower rate of contributions for two years, while you get your business up and running.

After two years, your income for the deferred rate years will be assessed and you may need to pay the balance between the deferred rate and what your contributions would have been based on your income.

You might be entitled to a refund if your income didn’t reach the minimum threshold for the deferred rate (£17,160 for 2018).

In both cases, after two years you need to pay contributions at the correct rate for your circumstances. 

How much is the deferred rate?

For 2018, the deferred rate is £178.75 per month.

How to apply

Bring your 2016 Income Tax assessment into the Contribution and Enforcement Zone.

We’ll explain the terms and conditions that apply if you take the deferred rate.

How we calculate your payment at the end of the deferred rate

If you are accepted, 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.

We’ll let you know about any under or over-payment.

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