NIM34030 - Special cases: Volunteer Development Workers: Entitlement to pay the special rate of Class 2 NIC
Regulation 151 Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)
A volunteer development worker who is regarded as self-employed 鈥� see NIM34025 鈥� is not liable to pay Class 2 National Insuance contributions (NICs) but is entitled to pay Class 2 NICs at the special rate if they so wish 鈥� see NIM34040.