National Insurance exemption

oggie Registered Posts: 3 New contributor 🐸

Can any one help please? I have been asked whether commercial divers are exempt from paying National Insurance - my initial reaction was that this is unlikely however I have a fague recollection of reading something regarding divers . . . . Any comments please.


  • A-Vic
    A-Vic Registered Posts: 6,970
    try this site :001_smile:

    From what i see on there they are. But depends if there instructors and off shore not sure of that.
  • A-Vic
    A-Vic Registered Posts: 6,970
    Class 4 NIC
    You will have to fill out a self-assessment form if you pay Class 4 NIC. This also applies for income tax, which is also self-assessed. The relevant forms are available from the tax office, but simply stated there are two ways to do this under self-assessment:

    • You can fill out the forms and have the tax office assess your tax and NIC for you in September, or

    • You can calculate them yourself and send them to the tax office in January.

    The rate for payment for year 05-06 of Class 4 NIC is 8% between £4,895 and £32,760, plus 1% of the excess over £32,760.

    You must pay Class 4 NIC on profits & enterprise allowance. Pay does not include:

    • Losses;

    • Personal tax allowances;

    • Pension funds;

    • Superannuation; and

    • Retirement annuity

    Note: If a husband and wife are both self-employed, their Class 4 NIC liabilities are separate.

    Class 4 NIC exemptions

    You are exempt from Class 4 NIC if you are:

    • Outside the UK for the year of assessment;

    • A sleeping partner;

    • A trustee;

    • A diver (there are specific regulations that apply to off-shore divers and diving instructors)

    • Over 65/60.

    If you are employed and self-employed then you may have to pay Class 1, 2 and 4 NIC.
  • oggie
    oggie Registered Posts: 3 New contributor 🐸
    Thanks - really struggling to find more details. May have to brave the helpline for more advice!
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