51²è¹Ý

Section 12 of the Social Security Contributions and 51²è¹Ý Act 1992

Section 12 of the Social Security Contributions and Benefit (Northern Ireland) Act 1992

NIM23501 explains who could pay Class 2 National Insurance contributions (NICs) voluntarily.

If Class 2 NICs were paid after the end of the tax year following the one for which they were paid, they may have been due at a higher rate, see NIM23002. The higher rate provisions applied to voluntary Class 2 NICs in exactly the same way as they did when a person was liable to pay Class 2 NICs but paid them after the due date of payment.