51²è¹Ý

Section 12(3) of the Social Security Contributions and 51²è¹Ý Act (SSCBA) 1992

Regulation 64, Social Security (Contributions) Regulations (SSCR) 2001 (SI 2001 No. 1004)

NIM72050 explains who can pay Class 2 National Insurance contributions (NICs) voluntarily.

From 6 April 2015, higher rate provisions only apply to those not required to pay Class 2 NICs through Self Assessment (SA).

If voluntary Class 2 NICs are paid after the end of the tax year following the one for which they are payable, they may be due at a higher rate. For example, voluntary Class 2 NICs payable for tax year 2021 to 2022 may be due at a higher rate if not paid by 5 April 2023.

This does not apply where regulation 65(2) of SSCR 2001 is applied – see NIM72200.

Under regulation 64 of SSCR 2001, if HMRC notifies payment of Class 2 NICs is due in the last month of a tax year and they are paid within four weeks of the request they will remain payable at the rates which applied at the time the payment was requested.