If the employment income is above the LEL then is there any need/benefit to paying class 2 NI for self employment?
A friend is confused because they're never previously been asked to pay class 2 NI. They have recently made a voluntary payment for an incomplete year from a few years ago where they were not working at all for part of the year but their 19/20 tax return is now asking them to pay 159 of class 2 NI for the 19/20 tax year.
My googling suggests that they should tick a box somewhere to defer class 2 contributions as they will already qualify for a full year of NI based on their employment earnings. Is this correct?
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