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HMRC internal manual

National Insurance Manual

Class 2 National Insurance contributions: Entitlement to pay voluntarily: Higher rate provisions

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

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

If Class 2 NICs are paid after the end of the tax year following the one for which they paid, they may be due at a higher rate, see NIM23002. The higher rate provisions apply to voluntary Class 2 NICs in exactly the same way as they do when a person is liable to pay Class 2 NICs but pays them after the due date of payment.