I’m self employed and have held a small earnings certificate, but have been paying voluntary Class 2 NI contributions since March this year. My baby is due on the 7th December. I’ve worked continuously self employed for the last four years and only cancelled the certificate yesterday when I received a letter from the maternity allowance saying I was only entitled to £27 per week. Will I be entitled to the full amount of Maternity Allowance or a reduced rate?
The Small earnings exemption certificate for Class 2 NI is for those people who are under the NI earnings threshold. One of the nasty and unfair loopholes is that it appears that the Certificate protects your pension entitlement, but not your Maternity Allowance. If you hold an Exemption Certificate and claim MA then it is reduced to £27 per week .
In this case, I am not sure what will happen. I would have thought that you paying the NI contributions voluntarily will give you a good chance of arguing your case. I would speak to the NI Contributions Office in Newcastle rather than the local Job Centre and see if they can clarify.