Part time self employment and NI

LindaMary

My OH draws a small pension of about £7000 per year which should be out of the tax bracket this coming April. He intends to work a couple of days a week fixing computers. He has over 30 years in NI contributions. Will he have to pay a voluntary stamp on any profits he makes or is there a limit they start at. Do they take his pension into account?
Many thanks

CLAPTON

pension are not liable for NI

he will potentially be liable to NI is he is under 65 years old
the lower earning limit is 5715 pa

LindaMary

He is 55 years old

JOHNGT

Self employed are subject to Class 2 and Class 4 NI. Class 2 has an annual exemption of £5075 and class 4 £5715, so unless he earns more than £5075 (in 2010/11) then he will not pay NICs.

Thresholds go up substantially from 2011/12 so he can earn more in future years without having to pay NICs. Rates are here:

http://www.hmrc.gov.uk/rates/nic.htm