DANSP24900 - Decision types: Whether late payment of National Insurance contributions due before 6 April 1975 was due to contributor’s consent, connivance or negligence

Regulation 155A(4)(a) of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Regulation 23 of the National Insurance (Contributions) Regulations 1969 (SI 1969 No 1696)

Regulation 155(4)(a) of the SSCR 2001 allows HMRC officers to make decisions about whether the delay in paying National Insurance contributions (NIC), for periods before 6 April 1975, by an employer, was neither with the consent or connivance of the insured person (employee) nor attributable to any negligence on the part of the insured person.

For periods before 6 April 1975, there were prescribed time limits within which NIC had to be paid. If they were not paid within those time limits they may not count for contributory benefits, for example, State Pension. If NIC were not paid by the due date but this was neither with the consent or connivance of the insured person nor attributable to any negligence on the part of the insured person, the NIC can be treated as paid on time.

For advice about the meaning of “consent or connivance” see NIM12115. For advice about “attributable to any negligence” see NIM12116.

For wording of such decisions see DANSP40100.