The abolition of Class 2 National Insurance: Introducing a benefit test into Class 4 National Insurance for the self-employed

Summary

Publication of a consultation paper in relation to the abolition of Class 2 National Insurance: Introducing a benefit test into Class 4 National Insurance for the self-employed
At the 2015 Summer Budget the government confirmed that it planned to abolish Class 2 National Insurance contributions (NICs) and reform Class 4 NICs to introduce a new contributory benefit test.
This consultation explores how a reformed self-employed NICs system could confer benefit entitlement and the policy choices that the government will consider in designing the new contributory benefit tests.