Changes to Small Earnings Exception (SEE) Certificates



Changes to Small Earnings Exception (SEE) Certificates

By Stacey McVeighty | Tuesday, 7th April 2015

No need to renew your SEE certificate

From April the current SEE arrangements will no longer apply. This means that there is no need to renew or apply for a SEE. All existing SEE certificates will cease to be valid from 11 April 2015.

Be Wary of Non-payment

This is because the collection of Class 2 NI is changing. Liability for Class 2 NICs will automatically be determined by the level of profits declared when a person files their Self Assessment return.

If the level of profits doesn’t reach a Small Profits Threshold no Class 2 NICs will be due. However, as Class 2 NI contributions affect your entitlement to the State Pension and certain benefits, you should consider making voluntary contributions.